Individual Taxpayer Identification Number (ITIN)

The IRS issues you a federal Individual Taxpayer Identification Number (ITIN) when you are not eligible for a Social Security Number or you validly decline one.

Can I file a Minnesota income tax return if I applied for an ITIN?

You cannot file a Minnesota return until you receive the ITIN authorization letter and complete a federal return. You must use the same filing status on your Minnesota return as you did on your federal return. 

The ITIN is for tax filing purposes only and is not an authorization to work in the United States.

What credits may I claim if I file with an ITIN?

State law changes in 2023 mean taxpayers who file with an ITIN may now qualify for more Minnesota tax credits and refunds.

For any tax year, you may qualify for:

• Child and Dependent Care Credit
• K-12 Education Credit
• Renter’s Property Tax Refund

Starting in 2023, you may also qualify for:

• Child Tax Credit
• Working Family Credit
• Homeowners Property Tax Refund (if your residence has homestead classification)

To learn more about these and other changes, go to Tax Law Changes.