What tax form do ITIN holders use?

Non-resident aliens use Form 1040-NR (US Nonresident Alien Income Tax Return). Resident aliens use Form 1040. Your residency status is determined by the substantial presence test (183 days over 3 years) or the green card test. Most ITIN holders living outside the US file Form 1040-NR.

Can I get a tax refund with an ITIN?

Yes. ITIN holders receive tax refunds if their employer or payer withheld more federal income tax than owed. Refunds are issued by direct deposit to a US bank account or by paper check. ITIN returns filed by paper take 8 to 12 weeks for refund processing. E-filed returns are faster.

What is the tax filing deadline for ITIN holders?

The standard deadline is April 15. Non-resident aliens without US wages subject to withholding get an automatic extension to June 15, with no form required. You can request a further extension to October 15 by filing Form 4868 before April 15. Late filing when you owe taxes triggers a 5% per month penalty up to 25%.

Do ITIN holders qualify for tax treaty benefits?

Yes. The US has income tax treaties with over 60 countries that can reduce or eliminate US tax on specific income types. To claim treaty benefits, attach Form 8833 (Treaty-Based Return Position Disclosure) to your return and specify the treaty article. Failing to disclose triggers a $1,000 penalty per failure.

Can ITIN holders claim the Child Tax Credit?

ITIN holders can claim the Child Tax Credit only if the qualifying child has a valid SSN. The taxpayer can use an ITIN, but each child claimed must have an SSN issued before the return's due date. Children with only ITINs do not qualify for the Child Tax Credit under IRC Section 24(e).

What deductions are available to non-resident ITIN filers?

Non-resident aliens filing Form 1040-NR cannot take the standard deduction. They can claim itemized deductions connected to US income: state and local income taxes, charitable contributions to US organizations, casualty losses from US property, and student loan interest if treaty-eligible. Tax treaty benefits can further reduce taxable income.

Can I e-file a tax return with an ITIN?

Yes, if your tax software supports ITIN filing. Not all software does. Verify compatibility before purchasing. E-filed returns are processed faster than paper returns. You cannot e-file if your ITIN is expired. The IRS rejects e-filed returns with expired ITINs and you must renew first.

What happens if I file taxes with an expired ITIN?

The IRS processes your return but disallows credits and exemptions tied to the expired ITIN. The Child Tax Credit, education credits, and dependent exemptions are stripped. The IRS sends a notice instructing you to renew. After renewal, you can amend the return (Form 1040-X) to reclaim benefits.

Do I need to file a state tax return with an ITIN?

The answer varies by state. Most states with income tax accept ITINs on state returns. States like California, New York, and Texas have different requirements. Enter your ITIN in the SSN field on your state forms. States without income tax (Florida, Texas, Nevada, and 4 others) do not require a state return.

Updated May 2026

ITIN Tax Return 2026: How to File US Taxes with an ITIN

Filing a US tax return is the primary purpose of an ITIN under IRC Section 6109. Non-resident aliens file Form 1040-NR; resident aliens file Form 1040. The US has tax treaties with 60+ countries that can reduce or eliminate tax on specific income types. 3 filing deadlines apply: April 15 (standard), June 15 (non-residents without US wage withholding), and October 15 (with Form 4868 extension). This guide covers which form to use, treaty benefits, deductions, credits, refund timelines, and the 5 most common mistakes ITIN filers make.

Who Needs to File an ITIN Tax Return?

5 groups of ITIN holders must file a US tax return:

Non-resident aliens with US-source income. If you received wages, rental income, dividends, or royalties from US sources, the IRS requires you to report that income on Form 1040-NR.
Foreign nationals with US real estate. Rental income from US properties is taxable. Selling US property triggers capital gains tax. FIRPTA (Foreign Investment in Real Property Tax Act) withholding of 15% applies to most sales.
Spouses of US citizens or residents. If you file jointly with a US citizen or resident, you need an ITIN to be included on the joint return. See our guide on ITINs for spouses.
Students and scholars on visas. F-1, J-1, and M-1 visa holders with US income must file. Even if a treaty exempts some income, you file to claim the exemption. See our international student ITIN guide.
Anyone claiming tax treaty benefits. You cannot claim treaty benefits without filing a return and attaching Form 8833 (Treaty-Based Return Position Disclosure).

Which Form Do You File: 1040-NR or 1040?

Your tax form depends on your tax residency status, not your immigration status. The IRS determines residency through 2 tests:

Factor	Form 1040-NR (Non-Resident)	Form 1040 (Resident)
Residency test	Did not meet substantial presence (183 days) or green card test	Met substantial presence or green card test
Income taxed	US-source income only	Worldwide income
Standard deduction	Not available	$15,000 (single, 2026 est.)
Treaty benefits	Available (60+ countries)	Limited availability
Filing deadline	April 15 or June 15 (auto extension)	April 15

The Substantial Presence Test

Count all days present in the US in the current year + 1/3 of days in the prior year + 1/6 of days 2 years prior. If the total reaches 183 or more, you are a resident alien for tax purposes and file Form 1040 with worldwide income reported.

What Tax Treaty Benefits Can ITIN Holders Claim?

The US has income tax treaties with 60+ countries. These 4 treaty benefits are most relevant to ITIN holders:

Reduced dividend withholding. Default withholding is 30%. Treaties reduce this to 15%, 10%, or 0% depending on the country and ownership percentage.
Student and trainee exemptions. Treaties with countries like China (Article 20), India (Article 21), and South Korea (Article 21) exempt scholarship income and limited wages for students.
Reduced interest and royalty rates. Treaty rates on interest and royalty payments are 0-15% vs. the 30% default.
Business profit exemptions. Without a US permanent establishment, treaty provisions exempt business profits from US taxation.

Claim treaty benefits by attaching Form 8833 to your return. Specify the treaty country, article number, and income type. Failing to disclose triggers a $1,000 penalty per IRC Section 6114.

What Are the 3 Filing Deadlines for ITIN Holders?

April 15: Standard Deadline

Applies to all filers with US wages subject to withholding. Late filing triggers a 5% per month penalty on unpaid taxes, up to 25% of the amount owed.

June 15: Automatic Extension for Non-Residents

Non-resident aliens without US wages subject to withholding get an automatic 2-month extension. No form required. Interest accrues from April 15 on any amount owed.

October 15: Extended Deadline (Form 4868)

File Form 4868 before April 15 for a 6-month extension. This extends the filing deadline, not the payment deadline. Estimate and pay any tax owed by April 15 to avoid the 0.5% per month failure-to-pay penalty.

How Do You Enter Your ITIN on Tax Forms?

Your ITIN goes in the SSN field on every form. The format is identical: 9XX-XX-XXXX. Here are the 4 key placements:

Form 1040-NR or 1040: Enter your ITIN in the “Your social security number” field at the top of page 1. IRS systems recognize ITINs automatically.
Form W-7 (new ITIN applicants): If you do not have an ITIN yet, attach Form W-7 to your return and write “ITIN TO BE REQUESTED” in the SSN field.
All schedules and attachments: Use your ITIN on Schedule A, Schedule B, Form 8833, and every other form requiring an SSN.
State returns: Most states accept ITINs in the SSN field. Enter your ITIN on state forms the same way.

What Deductions and Credits Can ITIN Filers Claim?

Non-Resident (Form 1040-NR)

State and local income taxes (itemized)
Charitable contributions to US organizations
Casualty and theft losses from US property
Tax treaty benefits (requires Form 8833)
Student loan interest (if treaty-eligible)
No standard deduction available

Resident Alien (Form 1040)

Standard deduction ($15,000 est. for single, 2026)
All itemized deductions available to US citizens
Education credits (American Opportunity, Lifetime Learning)
Child Tax Credit (requires SSN for each child)
EITC requires SSN for employment (not available with ITIN)

The Earned Income Tax Credit (EITC) requires an SSN, not an ITIN. The Child Tax Credit requires an SSN for each qualifying child per IRC Section 24(e). Learn more about all ITIN benefits at what you can do with an ITIN.

How Do You Get a Tax Refund with an ITIN?

ITIN holders receive refunds through 2 methods:

Direct Deposit (Fastest)

Provide your US bank account routing and account numbers on your return. Refunds arrive in 8 to 12 weeks for paper-filed ITIN returns. E-filed returns process faster. You need a US bank account. See our guides on opening a bank account with an ITIN.

Paper Check

The IRS mails a check to the address on your return. This adds 2 to 4 weeks to processing. Verify your mailing address is current and can receive US mail.

Track your refund at irs.gov/refunds using your ITIN, filing status, and exact refund amount. The tool updates once daily.

What Are the 5 Most Common ITIN Tax Return Mistakes?

Using an expired ITIN. The IRS rejects e-filed returns with expired ITINs. You must renew your ITIN first.
Filing the wrong form. Using Form 1040 when you should file 1040-NR (or vice versa) causes delays and audits. Determine your residency status first.
Forgetting Form 8833 for treaty claims. Claiming a treaty benefit without the disclosure form triggers a $1,000 penalty per IRC Section 6114.
Claiming ineligible credits. ITIN holders cannot claim the EITC. The Child Tax Credit requires SSNs for qualifying children.
Missing the filing deadline. Late filing when you owe taxes results in compounding penalties: 5% per month for late filing + 0.5% per month for late payment.

Frequently Asked Questions About ITIN Tax Returns

Yes. The IRS created the ITIN specifically for individuals with US tax obligations who are not eligible for an SSN. Enter your 9-digit ITIN in the SSN field on Form 1040 or 1040-NR. The IRS processes your return the same way it processes returns with SSNs. Under IRC Section 6109, every tax return must include a taxpayer identification number.

Need an ITIN to file your US tax return? Apply through our CAA service starting at $297.

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