A CP565 notice is the IRS's confirmation that it has assigned you an Individual Taxpayer Identification Number (ITIN). An ITIN is a 9-digit number the IRS issues to people who need a U.S. taxpayer identification number for federal tax purposes but aren't eligible for a Social Security number (SSN). This notice is good news. You don't need to reply. Read it carefully, confirm your details, and keep it somewhere safe.
Why you got a CP565
You, or someone on your behalf, sent the IRS a Form W-7, Application for IRS Individual Taxpayer Identification Number, usually with a federal tax return attached. The IRS reviewed your identity documents, approved the application and assigned your ITIN. The CP565 is the notice that tells you the number.
People who commonly need an ITIN include nonresident and resident aliens who must file a U.S. tax return, and spouses or dependents of U.S. citizens or residents who are claimed for a tax benefit. The IRS says you can apply regardless of immigration status if you have a federal tax purpose and can't get an SSN.
If your W-7 was attached to a tax return, the IRS says it writes your new ITIN on the return and sends it on for processing.
What the CP565 says
Look for:
- Your ITIN.
- Your name and date of birth as the IRS recorded them.
- A toll-free number for questions within the U.S. From outside the U.S., the IRS says to call 267-941-1000 (not toll-free).
What to do
- Check your name and date of birth. If either is wrong, call the number on the notice.
- Keep the notice with your important papers. You'll want it later, for example if you get an SSN.
- Use your ITIN on federal tax returns and tax documents, with the exact name shown on the notice. Do the same when you write to the IRS.
- Watch for your original documents. If you mailed original documents with your application, the IRS says it will return them within 60 days from the notice date. Call the number on your notice if they don't arrive by then.
Your ITIN is for federal tax purposes only. It can't be used as identification outside the federal tax system. It doesn't authorize you to work in the U.S., doesn't provide or change immigration status, and doesn't qualify you for Social Security benefits or the Earned Income Tax Credit.
What you can and can't claim
The IRS says people filing with an ITIN can't claim the Earned Income Tax Credit. ITIN timing also matters for some other credits. The IRS says you, your spouse (if filing jointly) and your dependents must have an ITIN assigned by the return's due date, including extensions, to be eligible for certain credits, including the child tax credit, the credit for other dependents and the American opportunity tax credit. The ITIN assignment date is generally the date the IRS received a complete application. Credit rules are detailed, so check current IRS guidance or ask a tax professional for your situation.
Keeping your ITIN active
The IRS says an ITIN that isn't used on a U.S. federal tax return for any 3 consecutive tax years expires on December 31 after the third year of non-use. If it expires and you need it on a tax return, you'll have to renew it with a new Form W-7. Expired ITINs can still appear on information returns, such as a Form 1099 that reports payments to you.
If you move or change your name
If you move before you get your ITIN, contact the IRS. If you change your legal name after you get it, the IRS asks you to mail a letter explaining the change (marriage, divorce and so on) with documents such as a marriage certificate or divorce decree, to the ITIN Operation address on the IRS ITIN page.
If you later get a Social Security number
You can't have both an ITIN and an SSN. Once you get an SSN, the IRS says to:
- Stop using the ITIN and use your SSN for tax purposes.
- Tell the IRS so it can combine your records. Write a letter saying you were assigned an SSN and want your tax records combined. Include your full name, mailing address, ITIN, a copy of this CP565 if you have it, and a copy of your Social Security card. Mail it to the address the IRS lists for this purpose, or visit a local IRS office.
If you don't tell the IRS, you may not get credit for all wages and withholding reported under the ITIN, which could reduce a refund.
What happens if you ignore it
There is nothing to respond to. The main risks of setting it aside are losing track of the number, missing a mistake in your name or birth date, or letting the ITIN expire by not using it on a return for 3 years in a row.
Is this notice real?
A real CP565 arrives by U.S. mail after you've applied with Form W-7. It doesn't ask for money, and the IRS never asks for payment by gift card or wire transfer. If you're unsure, call the IRS at 800-829-1040 (U.S.) or 267-941-1000 (outside the U.S.), numbers listed on irs.gov. See our IRS scams guide.
Frequently asked questions
Do I need to send anything back?
No. The IRS says it's not necessary to respond to a CP565.
Can I use my ITIN as ID, for example at a bank?
The IRS says an ITIN is only for federal tax purposes and isn't meant to serve as identification outside the federal tax system. Banks and other organizations set their own rules about what they accept.
I lost my CP565. What now?
The IRS says to contact it if you can't find the CP565 notice with your assigned ITIN. Call 800-829-1040 in the U.S. or 267-941-1000 from abroad.
Can I protect my ITIN from identity theft?
Yes. Anyone with an SSN or ITIN who can verify their identity can request an Identity Protection PIN, which blocks others from filing a return with your number. See our CP01A page and tax identity theft guide.
What if my application wasn't approved?
If the IRS needs more information, it sends a CP566 instead. Follow that notice's instructions within the deadline it gives.
Sources
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.