H&R Block ITIN application and tax filing
Free ITIN with your tax return
- Cost
- ITIN: $0 with a federal return
- You need
- Visit a participating office
See plans
on the H&R Block website
on the H&R Block website
How to file taxes with an ITIN
With an ITIN, you file the same federal return as everyone else, Form 1040 or 1040-NR, and enter the ITIN wherever the form asks for an SSN. If you do not have one yet, attach Form W-7 to your return and mail both to the IRS. Some credits, such as the EITC, still require a Social Security number.
For 2026 income a single filer under 65 must file from $16,100 of gross income; tax residents use Form 1040, nonresidents 1040-NR. If this is your first ITIN, the return goes by mail with Form W-7, not online.
Step by step
- 1
Check if you must file
For 2026 income, filed in 2027, a single person under 65 must file with gross income of $16,100 or more, and a married couple filing jointly, both under 65, with $32,200 or more. If you are self-employed, you file with net earnings of $400 or more. Even below these amounts, file if tax was withheld from your pay, so you can get it back.
- 2
Pick the right form
Use Form 1040 if you are a resident alien for tax purposes: you have a green card, or you spent at least 31 days in the US this year and 183 days over 3 years by the IRS formula. Otherwise you are a nonresident alien and use Form 1040-NR. Nonresidents file it if they had a US business or US income with tax not fully withheld. Days on an F, J, M or Q student visa usually do not count for the first 5 calendar years, so most F-1 students file Form 1040-NR.
- 3
Enter your ITIN in place of an SSN
Write your ITIN everywhere the return asks for a Social Security number, and do the same for your spouse and dependents who have one. Report all income, including cash and payments through apps, even if you did not get a Form 1099-K. You can e-file with an ITIN, except in the calendar year the ITIN was issued.
- 4
No ITIN yet: apply with the return
Fill in Form W-7 (or W-7(SP) in Spanish), put it in front of your return, leave the SSN field blank, and mail it with your passport or two other documents to Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. This return cannot be e-filed. The IRS writes your new ITIN on the return and processes it; the ITIN letter takes about 7 weeks, or 9-11 weeks from January 15 to April 30.
- 5
Get free help
VITA sites prepare returns for free, generally for people who earn about $70,244 or less, people with disabilities and people with limited English; call 800-906-9887 to find one. Some VITA sites have certifying acceptance agents who fill in your W-7, check your documents, return them at the end of the appointment and mail the application. IRS Taxpayer Assistance Centers also take ITIN applications for free, by appointment at 844-545-5640.
- 6
Know which credits need an SSN
The Earned Income Tax Credit requires a valid SSN for you, your spouse on a joint return and the child, so it cannot be claimed with an ITIN. The Child Tax Credit, up to $2,200 per child on 2025 returns, needs an SSN valid for work for the child, and an SSN valid for work for you or, on a joint return, for at least one of you. A dependent with an ITIN who is a US resident can still bring the $500 Credit for Other Dependents.
- 7
File on time and keep your ITIN active
The deadline is April 15; Form 4868 moves the filing date to October 15, but tax you owe is still due in April. Nonresidents with no US wages subject to withholding and no office or place of business in the US have until June 15. If your ITIN is not on a federal return for 3 tax years in a row, it expires on December 31 of the third year, and you renew it with Form W-7 sent with your return.
Apply for an ITIN together with your return
Both prepare your federal return and help with Form W-7 at the same visit. The ITIN application is free at participating H&R Block offices when they file your return, and at all Jackson Hewitt Rápido y Preciso offices in California and Arizona.
File online yourself
FreeTaxUSA and TurboTax accept an ITIN in place of an SSN; FreeTaxUSA files the federal return for free. In the year you apply for an ITIN, the return goes by mail with Form W-7, not online.
FreeTaxUSA
Free federal return
- Cost
- Federal $0, state $15.99
- You need
- SSN or ITIN
See plans
on the FreeTaxUSA website
on the FreeTaxUSA website
TurboTax
Filing your own return online
- Cost
- Free Edition $0 (simple returns)
- You need
- SSN or ITIN to e-file
- Fees
- Pay from refund: $40
See plans
on the TurboTax website
on the TurboTax website
Questions people ask
Can I file taxes with an ITIN?
Yes. You file Form 1040 or 1040-NR and enter your ITIN wherever the form asks for an SSN. You can e-file, except in the calendar year your ITIN was issued.
How do I get a tax ID number (ITIN) with my tax return?
Fill in Form W-7, attach it to the front of your federal return and mail both, with your passport or two other documents, to the IRS ITIN Operation in Austin, Texas. The IRS issues the ITIN for free and writes it on your return. A VITA site with ITIN services or an IRS Taxpayer Assistance Center can check your documents and return them at the end of the appointment.
Can I file my taxes for free with an ITIN?
VITA sites prepare returns for free, generally for people who earn about $70,244 or less; call 800-906-9887 to find one. IRS Free File guided software is free for AGI of $95,000 or less, and each partner sets its own rules on income, age and state. Among online services, FreeTaxUSA files the federal return for free and accepts an ITIN.
Can ITIN holders get the Child Tax Credit?
Only if the child has an SSN valid for work and you or, on a joint return, your spouse has an SSN valid for work. If both parents have only ITINs, the Child Tax Credit is not available. A dependent with an ITIN who is a US resident can bring the $500 Credit for Other Dependents.
Can I get a tax refund with an ITIN?
Yes. If more tax was withheld than you owe, the IRS refunds the difference, the same as with an SSN. Credits that need an SSN, such as the EITC, are not part of that refund.
Do I have to file if I am a nonresident?
Yes, if you had a US business or US income on which the full tax was not withheld; you use Form 1040-NR. If you had US wages subject to withholding or an office or place of business in the US, the deadline is April 15, otherwise June 15.