What CP565 means

CP565 tells you the IRS gave you an Individual Taxpayer Identification Number, or ITIN. The IRM describes it as the notice for an ITIN that is assigned, active or inactive, or renewed. It advises you of your assigned number.

This is good news. You applied, and you were approved. The IRS says no response is required.

What an ITIN is for

An ITIN is a number for federal tax documents. The IRS explains who needs one: a non-citizen who must file a federal tax return or tax reporting document and does not qualify for a Social Security number.

IRC 6109 requires people filing returns and other tax documents to include an identifying number. For people who cannot get an SSN, the ITIN fills that role.

What an ITIN is not

The IRS is clear about the limits:

  • It is only for tax purposes. You cannot use it for identification for non-tax purposes.
  • Getting an ITIN does not entitle you to Social Security benefits.
  • It does not change your immigration status.
  • It does not let you claim the Earned Income Tax Credit.

That last point comes from the statute. IRC 32(m) says that for the Earned Income Tax Credit, the taxpayer identification number must be a Social Security number issued by the Social Security Administration, with a narrow exclusion for numbers issued only for certain non-work purposes. An ITIN does not qualify.

An ITIN opens one door: filing and reporting federal taxes. It does not open the others.

What to do now

  1. Read the notice. The IRS says to make sure the name and date of birth it has for you are correct.
  2. Use the ITIN on federal tax documents. File returns and reporting documents with it.
  3. Keep the notice. Store it with your tax records. You will want the exact number and spelling later.
  4. Watch for your documents. The IRS says it will return documents you sent with your application within 60 days of the notice date.
  5. Tell the IRS if you get an SSN. The IRS says to alert it and start using the SSN instead.

If something on the notice is wrong

A misspelled name or wrong date of birth causes problems later. Returns may not match your records, and you may get name mismatch notices like the CP54 series. Contact the IRS using the number on your notice and get it fixed now. The IRS lists 267-941-1000 for callers outside the United States. That number is not toll-free.

If you later receive a Social Security number

The IRS says to use your SSN and stop using your ITIN. Let the IRS know you have an SSN so it can update its records. The IRS says it will give you credit for taxes withheld under your old ITIN. That matters. If wages were reported under the ITIN, you want those withholding credits tied to your SSN.

The IRS also notes that you can get an SSN when you become a U.S. citizen.

Name changes

If you marry or legally change your name, the IRS says ITIN holders should contact the IRS ITIN Operation to update records. Do not file under the new name until the record is updated, or the return may not match.

Keeping the ITIN usable

ITINs are not permanent in every case. The IRM description of CP565 itself refers to numbers that are active, inactive, or renewed, and the IRS publishes the rules for when an ITIN must be renewed on its ITIN pages and in Publication 1915. Check those rules before you file each year, especially if you skipped filing for a while. Filing with an inactive ITIN can delay processing and refunds.

Protect the number

An ITIN can be stolen and misused just like a Social Security number. The IRS says anyone who has an SSN or ITIN and can verify their identity is eligible for an Identity Protection PIN, a six-digit number known only to you and the IRS. With an IP PIN on your account, a return filed under your ITIN without the correct PIN is rejected if e-filed or delayed if filed on paper. The IRS says it will never ask you for your IP PIN.

Keep the CP565 and any documents showing your ITIN somewhere secure. Do not carry them around. Do not send the number by unencrypted email.

Filing with your ITIN

Use the ITIN exactly as it appears on the CP565, with the name and date of birth exactly as the IRS has them. Use the same name on every return, every estimated payment, and every form you give to a payer who reports income to the IRS. Consistency is what keeps your wages, withholding, and payments connected to you.

If a payer asks for your taxpayer identification number on a form, give the ITIN. If a bank or employer asks for a Social Security number for a non-tax purpose, the ITIN is not a substitute.

What not to do

Do not use the ITIN to apply for jobs or open non-tax accounts as if it were an SSN. That is not what it is for.

Do not keep using the ITIN after you receive an SSN.

Do not throw away the CP565. Replacing the number information later is a hassle you do not need.

Do not let someone else file returns for you under your ITIN without showing you the return first. You are responsible for what is filed under your number.

Getting help

The IRS points ITIN holders to Publication 519, U.S. Tax Guide for Aliens, and to Publication 4134, which lists Low Income Taxpayer Clinics. Those clinics can represent low-income taxpayers and taxpayers who speak English as a second language for free or a small fee.

The law behind CP565

IRC 6109 requires identifying numbers on returns and documents. IRC 32(m) limits the Earned Income Tax Credit to taxpayers with SSA-issued Social Security numbers. IRM 21.3.1.6.43.1 describes CP565 as the notice for an ITIN that is assigned, active or inactive, or renewed. Publication 1915 explains ITINs in detail.

If an ITIN problem is holding up a return or refund, call us at (813) 229-7100.