How can I tell if a number is an ITIN or SSN?

Two checks distinguish an ITIN from an SSN. First, ITINs always start with 9; SSNs never start with 9. Second, ITIN middle digits (4th and 5th digits) are in ranges 50-65, 70-88, 90-92, or 94-99. SSNs use middle digits outside these ranges. Both are 9 digits in XXX-XX-XXXX format, but the starting digit and middle digit ranges differ.

Why does every ITIN start with 9?

The IRS designated the number 9 as the first digit for all ITINs to create a clear distinction from SSNs. The Social Security Administration does not assign SSNs beginning with 9 (except for certain legacy numbers). This prevents any overlap between ITIN and SSN number ranges, ensuring tax systems can immediately identify the number type.

What do the middle digits of an ITIN mean?

The middle digits (4th and 5th positions) identify the number as an ITIN and determine the expiration cycle. The IRS assigns middle digits in specific ranges: 50-65, 70-88, 90-92, and 94-99. The IRS uses middle digit ranges to manage ITIN expiration schedules. For example, ITINs with middle digits 70-88 were part of a specific expiration cycle.

What are the valid ITIN middle digit ranges?

The valid ITIN middle digit ranges as of 2026 are: 50-65, 70-88, 90-92, and 94-99. Middle digits 66-69, 89, 93, and 00-49 are not used for ITINs. If a number starting with 9 has middle digits outside the valid ranges, it is not a valid ITIN. The IRS may expand these ranges in the future as more ITINs are assigned.

How is an ITIN different from an EIN?

An ITIN (9XX-XX-XXXX) identifies an individual for personal tax purposes. An EIN (XX-XXXXXXX) identifies a business entity. ITINs have 9 digits in XXX-XX-XXXX format. EINs have 9 digits in XX-XXXXXXX format (2 digits, dash, 7 digits). You need an ITIN as a person and an EIN for your business. They serve different purposes.

Can two people have the same ITIN?

No. Each ITIN is unique to one individual. The IRS never assigns the same ITIN to two different people. If your ITIN expires due to non-use, the number is not reassigned to someone else. When you renew an expired ITIN, you receive the same number. The IRS has capacity for over 90 million unique ITINs within the current numbering system.

Does my ITIN number change when I renew?

No. When you renew an expired ITIN, the IRS reactivates the same 9-digit number. Your ITIN number is permanent and does not change upon renewal. All prior tax returns and records remain linked to the same number. The renewal process simply reactivates the number in IRS systems.

How many ITINs has the IRS issued?

The IRS has issued over 25 million ITINs since the program began in 1996. As of the most recent data, approximately 4.7 million ITINs are active (used on a tax return in the past 3 years). The remaining ITINs are expired, deactivated, or belong to individuals who became eligible for SSNs.

Can I choose my ITIN number?

No. The IRS assigns ITIN numbers sequentially. You cannot request a specific number, and you cannot change your assigned number. The IRS computer system generates the next available ITIN when your Form W-7 is processed. The number is permanent for the life of the holder.

Updated April 2026

ITIN Number Format 2026: How to Identify a Valid ITIN

Every ITIN follows the format 9XX-XX-XXXX. The number always starts with the digit 9, which is the single feature that distinguishes it from a Social Security Number. The 4th and 5th digits (called the “middle digits”) fall within specific ranges: 50-65, 70-88, 90-92, or 94-99. The IRS has issued over 25 million ITINs since 1996, with approximately 4.7 million currently active. Understanding the ITIN format helps you verify your number, identify valid ITINs on documents, and distinguish ITINs from SSNs and EINs.

What Is the Exact Format of an ITIN Number?

An ITIN is a 9-digit number with 3 segments separated by dashes. Here is the exact breakdown:

9XX - XX - XXXX

First 3 digits

Always starts with 9. The 2nd and 3rd digits can be any number 0-9.

Middle 2 digits

Must be in ranges: 50-65, 70-88, 90-92, or 94-99.

Last 4 digits

Any combination of digits 0-9.

Valid ITIN Examples

912-50-1234 — Valid. Starts with 9, middle digits 50 (in range 50-65).
999-78-5678 — Valid. Starts with 9, middle digits 78 (in range 70-88).
950-91-9999 — Valid. Starts with 9, middle digits 91 (in range 90-92).
978-95-0001 — Valid. Starts with 9, middle digits 95 (in range 94-99).

Invalid ITIN Examples

812-50-1234 — Invalid. Does not start with 9 (this is an SSN range).
912-45-5678 — Invalid. Middle digits 45 are not in any valid range.
912-69-9999 — Invalid. Middle digits 69 are not in any valid range.
912-93-0001 — Invalid. Middle digit 93 is not in a valid range.

What Are the Valid Middle Digit Ranges for ITINs?

The IRS assigns middle digits in 4 specific ranges. Each range was introduced at different times as demand for ITINs grew.

Middle Digit Range	Values	Status
Range 1	70-88	Original range (1996). Subject to expiration cycles.
Range 2	90-92	Expanded range. Subject to expiration cycles.
Range 3	94-99	Expanded range. Subject to expiration cycles.
Range 4	50-65	Newest range. Currently being assigned.
Not valid	00-49, 66-69, 89, 93	Not used for ITINs. May be SSN ranges.

The IRS uses middle digit ranges to manage ITIN expiration schedules. When the IRS announces an expiration cycle, it targets specific middle digit ranges. Check the IRS website annually for expiration notices affecting your middle digit range.

How Does the ITIN Format Compare to SSN and EIN?

The US tax system uses 3 types of taxpayer identification numbers. Each has a distinct format.

Feature	ITIN	SSN	EIN
Format	9XX-XX-XXXX	XXX-XX-XXXX	XX-XXXXXXX
Total digits	9	9	9
Starts with	Always 9	Never 9	Varies (01-99)
Dash placement	After 3rd and 5th digit	After 3rd and 5th digit	After 2nd digit
Issued by	IRS	SSA	IRS
Identifies	Individual (foreign)	Individual (US)	Business entity
Expires	After 3 years non-use	Never	Never

For a detailed comparison of ITIN and SSN, see our ITIN vs SSN guide. For ITIN vs EIN differences, see our ITIN vs EIN guide.

How Do You Verify an ITIN Is Valid?

Use this 4-step verification process to confirm a number is a valid ITIN.

Check the first digit. It must be 9. Any other first digit means it is not an ITIN.
Check the middle digits (4th and 5th positions). They must fall within 50-65, 70-88, 90-92, or 94-99. Middle digits outside these ranges mean it is not a valid ITIN.
Count the digits. An ITIN has exactly 9 digits. Fewer or more digits indicate an invalid number.
Check the format. The dashes should be after the 3rd and 5th digits: 9XX-XX-XXXX. This matches the SSN format, not the EIN format (XX-XXXXXXX).

Note:

Format verification only confirms the number follows ITIN conventions. It does not confirm the number was actually assigned by the IRS. Only the IRS can confirm whether a specific ITIN is active. To check if your ITIN is active or expired, call 1-800-829-1040.

How Do Middle Digits Affect ITIN Expiration?

The IRS expires ITINs on a rolling schedule based on middle digit ranges. All ITINs also expire if not used on a federal tax return for 3 consecutive years, regardless of middle digits.

The IRS has completed expiration cycles for middle digits 70-88. If your ITIN has middle digits in this range and you have not used it recently, it is likely expired and needs renewal before you can file taxes or e-file.

When the IRS announces future expiration cycles, they target specific middle digit ranges. Check the IRS ITIN expiration page annually to see if your range is affected. For a complete guide to expiration, see our ITIN expiration guide.

Where Do You Enter Your ITIN Number on Tax Forms?

Enter your ITIN in the “Social Security Number” field on every form that asks for an SSN. The IRS systems recognize ITINs automatically when the number starts with 9.

Form 1040-NR: SSN field at the top of page 1
Form 1040: SSN field at the top of page 1
Form W-8BEN: Line 5 (US taxpayer identification number)
Form SS-4: Line 7b (responsible party SSN/ITIN)
All schedules: SSN field on every attached schedule
State returns: SSN field on state tax forms
Bank applications: Tax ID or SSN field

Frequently Asked Questions About ITIN Number Format

An ITIN uses the format 9XX-XX-XXXX. It is a 9-digit number that always starts with the digit 9. The 4th and 5th digits (middle digits) fall within specific ranges: 50-65, 70-88, 90-92, or 94-99. The remaining digits can be any number 0-9. This format distinguishes ITINs from SSNs, which never start with 9.

Need an ITIN? Apply through our CAA service and receive your 9XX-XX-XXXX number in 7 to 11 weeks. Starting at $297.

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