How to Get an ITIN Number in New Jersey: Eligibility, Documents, and Filing

To get an Individual Taxpayer Identification Number in New Jersey, you file IRS Form W-7 with proof-of-identity documents and, in most cases, a completed federal tax return. You can send the package by mail to the IRS in Austin, hand it to a Certifying Acceptance Agent, or bring it to an IRS Taxpayer Assistance Center that handles ITINs. The IRS currently takes about 11 weeks to issue the number, and once you have it, you’ll use the same ITIN on your New Jersey state return.¹

Who Qualifies for an ITIN

The IRS issues ITINs to people who have a federal tax filing obligation but can’t get a Social Security number. The common situations are a nonresident alien earning U.S.-source income, a resident alien who meets the substantial presence test and owes taxes, and the foreign-born spouse or dependent of a U.S. citizen or resident alien.¹ A foreign spouse filing a joint Form 1040 with a U.S. citizen, for instance, needs an ITIN to complete the return.²

Every application has to cite a specific tax reason. Filing Form 1040 or 1040-NR is the usual one, but the IRS also recognizes exceptions for people who aren’t filing a return yet need a number for another tax purpose, like a bank reporting mortgage interest on Form 1098. If an exception applies, you can file Form W-7 without a tax return attached.²

Two boundaries worth setting straight. An ITIN is not work authorization and has no effect on your immigration status; it exists only so the IRS can process your taxes. And if you later become eligible for a Social Security number, you stop using the ITIN and notify the IRS so the accounts can be combined.

What Goes in Your Application Package

Three pieces travel together: the completed Form W-7, your supporting identity documents, and (in most cases) a federal income tax return.³

A current, unexpired passport is the strongest single document because it proves both identity and foreign status by itself. Without a valid passport, you need at least two documents: one establishing identity, another establishing foreign status. Items the IRS accepts for one or both include a national identification card, a civil birth certificate, a foreign voter registration card, and a U.S. visa. A foreign driver’s license counts only for identity, so you’d pair it with something that shows foreign status.⁴

The IRS accepts only originals or copies certified by the issuing agency, such as a foreign consulate or civil registry office. A copy notarized by a local notary public will get the application rejected. Every document has to be current and unexpired on the date you submit.⁴

Three Ways to Submit the Application

How you file matters mostly for one reason: whether you have to hand over your original passport for weeks at a time.

By Mail to the IRS in Austin

Send the full package to:²

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Use a trackable shipping method. The catch is that your passport goes with the package, so you’ll be without it for the duration. If you need those documents within 60 days, the IRS recommends one of the in-person options instead.⁵ Originals are returned to the address on your Form W-7 once processing is complete.⁶

Through a Certifying Acceptance Agent

A Certifying Acceptance Agent is a person or organization the IRS has authorized to review your identity documents, certify copies, and submit the application for you. You keep your originals; the CAA sends certified copies and a Certificate of Accuracy to the IRS.⁷ You can search for authorized CAAs near you on the IRS website. Fees vary with the provider and whether tax preparation is bundled in, so ask upfront. A good CAA also catches errors on the Form W-7 before it goes out.

In Person at an IRS Taxpayer Assistance Center

Some IRS Taxpayer Assistance Centers handle ITIN applications. Staff authenticate your documents on the spot and hand them straight back, so there’s no gap in possession. Appointments are required, booked by phone, and not every TAC offers the service, so confirm when you call.

How Long It Takes

The IRS currently processes Form W-7 applications in about 11 weeks.⁶ Expect longer during the January-to-April filing season. When your ITIN is assigned, Notice CP565 arrives in the mail confirming the number.⁸ Keep it; you’ll use the number on every future federal and New Jersey return. If more than 11 weeks pass without word, call the IRS at 1-800-829-1040 with your Form W-7 and attached return in front of you.¹

Using Your ITIN on a New Jersey Return

New Jersey requires the same identification number on your state return that you use on your federal return, so your ITIN carries over.⁹

Timing is the practical problem. If your New Jersey return is due before the ITIN arrives, you have two options. You can file the state return with a copy of your pending Form W-7 attached in place of the number, or you can file a New Jersey extension. An extension pushes only the filing deadline; the payment is still due on the original date, and interest can accrue on anything paid late.⁹

One important wrinkle for dependents: New Jersey does not accept a copy of Form W-7 as a stand-in for a dependent’s identification number. Your dependent must already have an SSN, ITIN, or Adoption Taxpayer Identification Number before you can claim them on the state return.⁹

Renewing an ITIN That Has Expired

ITINs don’t last forever. If you don’t use yours on a federal tax return for three consecutive tax years, it expires on December 31 of that third year.¹⁰ An ITIN last used for the 2023 tax year and then unused in 2024, 2025, and 2026 would expire at the end of 2026.

Renewal uses the same Form W-7 and the same identity-document rules; you check the “renew” box instead of “new,” and you can submit by mail, through a CAA, or at a TAC. If you file a return with an expired ITIN, the IRS will still process it, but any credits or exemptions tied to the number may be held up until renewal clears.¹⁰

What an ITIN Does and Doesn’t Get You at Tax Time

An ITIN lets you file, but it locks you out of some of the most valuable credits. The biggest is the Child Tax Credit. Even if your child lives with you and meets every other requirement, the child must have a Social Security number to qualify for the Child Tax Credit or the Additional Child Tax Credit. An ITIN on the child will not work.¹¹ The Earned Income Tax Credit has the same requirement: a valid SSN for you, your spouse if filing jointly, and any qualifying child.

There is a smaller alternative. The Credit for Other Dependents is a $500 nonrefundable credit for each dependent who has either an SSN or an ITIN, can be claimed on your return, and doesn’t qualify for the Child Tax Credit. It begins phasing out at $200,000 in income, or $400,000 for married couples filing jointly.¹² It’s much smaller than the Child Tax Credit, but it’s open to ITIN filers and worth claiming if you qualify.

1
Internal Revenue Service. Individual Taxpayer Identification Number
2
Internal Revenue Service. How to Apply for an ITIN
3
Internal Revenue Service. Instructions for Form W-7
4
Internal Revenue Service. ITIN Supporting Documents
5
Internal Revenue Service. Revised Application Standards for ITINs
6
Internal Revenue Service. ITIN Documentation Frequently Asked Questions
7
Internal Revenue Service. ITIN Acceptance Agents
8
Internal Revenue Service. Understanding Your CP565 Notice
9
State of New Jersey Department of the Treasury. Individual Taxpayer Identification Number (Federal Form W-7)
10
Internal Revenue Service. How to Renew an ITIN
11
Internal Revenue Service. Child Tax Credit 4
12
Internal Revenue Service. Parents: Check Eligibility for the Credit for Other Dependents