What Happens After I Receive My ITIN?
Once the IRS approves your ITIN application, you'll receive a notice showing your new Individual Taxpayer Identification Number. That's an important step, but it's not the end of your U.S. tax responsibilities. Your ITIN becomes part of your U.S. tax record, so using and maintaining it correctly matters just as much as getting it in the first place.
What Will the IRS Send Me, and What Should I Do With It?
When the IRS assigns an ITIN, it generally sends Notice CP565, Notice of ITIN Assignment, showing your ITIN and identifying information. Check your full legal name, your date of birth, and the ITIN itself for accuracy, then save both a secure electronic copy and the original paper notice. This is one document you should not discard after your first tax return is filed; you may need it later if there's a problem with your IRS account, your name changes, your ITIN doesn't match IRS records, or you eventually receive an SSN.
Your ITIN Is Yours to Keep and Reuse
Use your ITIN anywhere your U.S. taxpayer identification number is required — federal returns, withholding forms, and other federal tax reporting. You do not apply for a new one every time you file. An ITIN is assigned to you, not to a business, property, bank account, or type of income. If you later open another business, buy another property, or receive a different type of U.S. income, you generally continue using the same ITIN. A business may separately need its own EIN, but your individual ITIN stays the same.
What Does an ITIN Allow Me to Do — and What Does It Not Do?
An ITIN lets the IRS and other parties identify you as a taxpayer when you're not eligible for an SSN — filing a return, reporting income, claiming withholding or a refund, applying a treaty provision, or accessing certain IRS online services. But it's fundamentally a federal tax-processing number, and it does not: give you permission to work in the U.S., change your immigration status, give you a visa or permanent residence, make you eligible for Social Security benefits, automatically make you eligible for tax credits, or replace an SSN once you're eligible for one. The IRS is explicit that an ITIN is for federal tax purposes only.
That also means an ITIN isn't general-purpose identification, some private businesses or institutions may choose to accept one for their own purposes, but that's their own policy, not what the ITIN legally represents. And an employer should never use an ITIN as a substitute for an SSN for employment reporting.
Does Having an ITIN Mean I Have to File a Return Every Year?
Not automatically. An ITIN by itself doesn't create a yearly filing requirement; your obligation depends on your actual U.S. tax activity that year, not simply on having the number. The right question isn't "I have an ITIN, do I have to file?" It's "what U.S. tax activity did I have this year?"
It's also worth remembering why you needed the ITIN in the first place: if it was connected to starting a business, rental income, a property sale, or claiming withholding, receiving the number doesn't eliminate those underlying obligations. The ITIN was likely one part of a larger process, not the whole thing.
If Your ITIN Was Filed With a Return, the Return Isn't Necessarily Finished Yet
This is common, and worth understanding clearly: when a first-time ITIN application is submitted along with a tax return, the IRS processes the ITIN first, and the return continues through processing separately afterward. Receiving the ITIN does not mean the return itself is finished. If you were expecting a refund, credit for withholding, or another IRS action, you may still need to wait. Keep the CP565, but keep watching the return separately too. This applies whether the underlying reason was income-tax withholding, FIRPTA withholding, or another tax payment you're trying to recover.
Should I Create an IRS Individual Online Account?
Yes, when you're able to verify your identity — ITIN holders can use ID.me to access the IRS Individual Online Account, which lets you view balances, review payments, access transcripts, and monitor your U.S. tax history directly, without waiting on international mail or a difficult phone call. See "How to Create an IRS Online Account With an ITIN" for the full step-by-step process. One important note: your login credentials are personal; don't share them with your accountant or tax preparer. If your tax professional needs to work with the IRS on your behalf, there's a proper authorization process for that instead.
Can My ITIN Expire?
Yes. An ITIN generally expires if it hasn't been used on a federal tax return for three consecutive tax years. That means you'll need to renew it before your next filing if you have one. If you currently have no filing requirement, there's no reason to renew an expired ITIN just in case; wait until you actually need it again. The opposite is also true: simply having held the same ITIN for many years doesn't cause it to expire on its own, as long as you keep using it when required.
One of the most common expiration situations I see involves a spouse's ITIN specifically. A couple files jointly for a while, then for whatever reason — a change in income, a gap in filing — the spouse's ITIN doesn't get used on a return for a few years and quietly expires without anyone noticing. When the couple goes to file jointly again, the return gets rejected because the ITIN has expired, and the renewal has to be handled through that same tax return, attaching the renewal Form W-7 alongside the return you're trying to file, rather than as a separate step done in advance.
Filing with an already-expired ITIN can delay your return, your refund, or certain tax benefits — worth checking status before filing if it's been unused for a while.
Keep Your Records Straight: Name, Address, and Documents
If your legal name changes — marriage, divorce, a court-ordered change — contact the IRS ITIN operation so your records get updated. Don't start filing under a new name while the IRS still has the old one on file; even a small mismatch (Maria Garcia vs. Maria Lopez Garcia) can delay processing, refunds, or trigger an identity-verification notice. The same goes for your address: IRS notices can contain refund information, document requests, or deadlines, and a notice sent to an old address creates problems you don't want. Make sure your tax preparer has your current address before each return is filed.
Once you have an ITIN, maintain a permanent U.S. tax file: your CP565, copies of every Form W-7 and federal and state return filed, Forms 1042-S, W-2, and 1099, FIRPTA documents, rental and business records, and IRS correspondence. Foreign taxpayers sometimes go several years without a U.S. filing requirement, and when they return to the system later, those old records become very important. Don't assume your bank, brokerage, employer, or trustee will keep everything forever; keep your own copies. And if you ever lose track of your number, don't file a new Form W-7 to get another one; you should only ever have one ITIN, so contact the IRS to recover or confirm the existing one instead.
If You Later Become Eligible for a Social Security Number
Stop using the ITIN and switch to the SSN on all future filings. Don't use one number on some documents and the other on others, since the IRS specifically warns against using both an ITIN and SSN for the same person. You'll also need to notify the IRS so it can combine your prior ITIN tax history with the new SSN, rather than leaving two disconnected records. The same rule applies if you later become a U.S. citizen and receive an SSN — the ITIN doesn't convert into an SSN, they're separate numbers, and your prior history needs to be linked over.
If your immigration status changes but you still aren't eligible for an SSN, you can keep using your ITIN as long as you have a current federal tax reason. The key question is SSN eligibility, not the status change itself.
A Few Common Situations Worth Knowing
A U.S. bank or brokerage account: some institutions accept an ITIN, others have additional requirements around residency, address, or compliance policy. An ITIN doesn't guarantee an account will be opened for you.
Owning a U.S. business: your ITIN doesn't replace the business's EIN. EIN identifies the business; ITIN identifies you. Keep both, and use each for its correct purpose.
Owning U.S. rental property: keep maintaining your annual rental-income records, expense receipts, and depreciation schedules; the ITIN identifies you on the filings, but doesn't replace the filings themselves. When the property is eventually sold, that history becomes important for FIRPTA and your final return.
Review IRS Notices Carefully
Once you're in the U.S. tax system, the IRS may send notices about return processing, missing documents, name or ITIN mismatches, refunds, tax due, or reporting discrepancies. Don't ignore them, and don't assume every notice is automatically correct — read it, identify the deadline, compare it against your own records, and ask for help before the deadline passes if anything is unclear.
Quick Checklist After Receiving Your ITIN
Review the CP565 — confirm your name, date of birth, and ITIN
Save the notice — keep both the original and a digital copy
Tell your tax professional — make sure they have the correct number for current and future filings
Keep watching the tax return — if the ITIN was filed with a return, the return still has to finish processing separately
Create an IRS Online Account when you're able to complete ID.me verification
Keep your tax records — returns, withholding documents, notices, proof of payments
File when required — the ITIN doesn't create a filing requirement by itself, but keep filing whenever your U.S. tax activity requires it
Watch for expiration — three consecutive unused years and it may lapse
Update the IRS if your information changes, especially your legal name
Stop using the ITIN if you receive an SSN, and make sure the IRS combines your records
How ITIN Abroad Can Help After Your ITIN Is Issued
ITIN Abroad does more than prepare the original application. Depending on your needs, we can help you:
Prepare current and future U.S. tax returns
Review U.S. withholding and claim refunds
Handle U.S. rental-property, business-owner, and FIRPTA tax filings
Review investment, retirement, or other U.S. income
Determine whether an expired ITIN needs renewal
Help address IRS notices
Communicate with the IRS when appropriate
Help you transition from an ITIN to an SSN if your status changes
The goal isn't simply to get the ITIN issued. It's to make sure your U.S. tax records stay correct after you receive it.
FAQ
What notice will I receive when my ITIN is approved? The IRS generally sends Notice CP565 confirming the assignment. Review the name and date of birth and keep the notice permanently.
Do I need to apply for a new ITIN every year? No. Your ITIN generally remains your individual federal taxpayer ID unless it expires or you later receive an SSN.
Does having an ITIN mean I have to file a U.S. tax return every year? No. Your filing requirement depends on your U.S. tax activity, not simply on having an ITIN.
Can an ITIN expire? Yes — generally if it isn't used on a federal tax return for three consecutive tax years.
Do I need to renew an expired ITIN if I currently have no filing requirement? Generally, no. Renew it when you actually need to use it again.
My spouse's ITIN expired and our joint return got rejected — now what? This is a common situation. The renewal has to happen through the same tax return you're trying to file — attach the renewal Form W-7 alongside that return rather than trying to renew separately first.
Can I create an IRS Online Account with an ITIN? Yes. The IRS provides an ID.me verification process specifically for ITIN holders.
Can my accountant use my IRS Online Account? No. Keep your login credentials private — a tax professional should use the proper IRS authorization procedures instead.
What should I do if my name changes? Contact the IRS ITIN operation so your name and ITIN continue to match in their records.
What happens if I later get a Social Security Number? Stop using the ITIN, use the SSN going forward, and notify the IRS so your prior ITIN history can be combined with the new number.
Can I use both my SSN and ITIN? No. Once you receive an SSN, discontinue using the ITIN.
Does an ITIN give me permission to work in the United States? No. It's for federal tax purposes only and doesn't provide employment authorization or immigration status.
Can I use my ITIN as identification? It's a federal tax-processing number, not general-purpose identification, even if some businesses choose to accept it informally.
What if my ITIN was approved but my refund hasn't arrived? The ITIN application and the tax return are separate processing steps. Getting the CP565 doesn't mean the return or refund has finished processing.
Can ITIN Abroad help me after the ITIN is issued? Yes, ongoing filings, IRS notices, refunds, renewal when needed, and anything else connected with your ITIN going forward.
Receiving your ITIN is the beginning of your U.S. taxpayer record, not the end of the process.
Check your CP565 and keep it permanently. Use the same ITIN on future filings. Keep your U.S. tax records. Create your IRS Online Account. File when your tax situation requires it. And if you later receive a Social Security Number, stop using the ITIN and make sure the IRS combines your records correctly.
Get the ITIN right the first time, then keep the tax record right afterward.
