In short
An ITIN is a 9-digit number the IRS issues for federal tax purposes to people who need a U.S. taxpayer number but cannot get a Social Security number (IRS). It does not give immigration status, work authorization or identification outside the tax system. Fannie Mae requires each borrower to have an SSN or an ITIN, in addition to meeting legal residency and documentation requirements (Selling Guide B2-2-01).
What is an ITIN?
The IRS says an ITIN is issued for federal tax purposes only. It does not qualify you for Social Security benefits or the Earned Income Tax Credit, does not provide or change immigration status, does not authorize you to work legally in the U.S., and does not serve as identification outside the federal tax system.
You can apply whether you are a resident or nonresident alien, regardless of immigration status, if you have a federal tax purpose. Green card holders and anyone eligible for an SSN do not need one.
Why would a property buyer or owner need one?
Owning U.S. property can create a tax purpose. The Form W-7 instructions list exceptions that let some people apply without a tax return:
- Exception 3, mortgage interest. For a home mortgage on U.S. real property subject to third-party reporting of mortgage interest (Form 1098).
- Exception 4, dispositions by a foreign person of a U.S. real property interest. For a party to a sale that is subject to withholding by the buyer (Forms 8288, 8288-A, 8288-B).
Otherwise, you generally attach a federal tax return to the application, for example when you report rental income. The seller’s side is explained in FIRPTA withholding: the IRS says both buyer and foreign seller must supply taxpayer numbers on the withholding forms.
How do you apply?
- Complete Form W-7. The IRS also uses it to renew an expiring or expired ITIN.
- Attach the required documents. The W-7 instructions list 13 acceptable documents, at least one with a photo for most applicants, and say current documents must not be expired.
- Apply by mail, in person at an IRS Taxpayer Assistance Center, or through an acceptance agent.
- Wait. The IRS says to allow 7 weeks, or 9 to 11 weeks during tax season (January 15 to April 30) or if you applied from overseas.
Original documents mailed to the IRS are returned; the IRS says to contact it if they are not back within 60 days. Because the wait is long, apply well before a closing that needs the number.
What does an ITIN allow, and what does it not?
| Question | What a source says | Source |
|---|---|---|
| Is it proof of legal presence? | No. It does not provide or change immigration status. | IRS |
| Can it replace an SSN for a conventional loan? | Fannie Mae requires an SSN or ITIN and legal residency and documentation. | Selling Guide B2-2-01 |
| Do non-citizens get the same terms? | Fannie Mae buys loans to lawful permanent and non-permanent residents on the same terms as citizens. | Selling Guide B2-2-02 |
| Can a lender check immigration status? | Yes. Regulation B says a creditor may consider immigration status. | 12 CFR 1002.6(b)(7) |
| FHA loans | The handbook text read for this guide sets a residency test and does not mention an ITIN. Ask a lender. | HUD Handbook 4000.1 |
On the last row: HUD says citizenship is not required for an FHA mortgage, but the handbook says a non-U.S. citizen without lawful residency is not eligible for FHA-insured loans. The full conditions are in mortgages for non-residents.
A lender may also require a credit score. Fannie Mae’s rules for borrowers with no credit score depend on nontraditional credit history and apply only to certain loans, so an ITIN alone does not decide approval. See credit score and mortgage and mortgage preapproval.
Where states differ
An ITIN is federal. State income tax, property tax, transfer tax and closing costs vary. Compare property tax and closing costs by state, and see the cost of buying a home.
Frequently asked questions
Can I buy a house in the US with an ITIN?
An ITIN is a tax number only, and the sources read here do not make it a condition of owning a home. Financing depends on the lender and loan program, and a closing that involves tax withholding or reporting may call for a taxpayer number.
Does an ITIN let me get a mortgage?
Not by itself. Fannie Mae requires an SSN or ITIN plus legal residency and documentation. Whether a given lender offers loans to ITIN holders is the lender’s decision, so ask each one.
Does an ITIN give me the right to live or work in the US?
No. The IRS says it does not provide or change immigration status and does not authorize work.
Is an ITIN the same as a credit score?
No. It identifies you to the IRS. Credit scores come from credit reports, and Fannie Mae treats borrowers with no score under separate nontraditional-credit rules.
How long does an ITIN take?
The IRS says 7 weeks, or 9 to 11 weeks in tax season or when applying from overseas.
General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.
More buying from abroad guides
Sources
- Individual taxpayer identification number (ITIN) (Internal Revenue Service) (consulted October 20, 2026)
- About Form W-7, Application for IRS Individual Taxpayer Identification Number (Internal Revenue Service) (consulted October 20, 2026)
- Instructions for Form W-7 (12/2024) (Internal Revenue Service) (consulted October 20, 2026)
- B2-2-01, General Borrower Eligibility Requirements (Fannie Mae Selling Guide) (consulted October 20, 2026)
- B2-2-02, Non-U.S. Citizen Borrower Eligibility Requirements (Fannie Mae Selling Guide) (consulted October 20, 2026)
- HUD Handbook 4000.1, FHA Single Family Housing Policy Handbook (HUD) (consulted October 20, 2026)
- 12 CFR 1002.6, Rules concerning evaluation of applications (Regulation B, Cornell LII) (consulted October 20, 2026)