- The federal tax filing deadline for 2025 returns is April 15, 2026 for most taxpayers.
- Taxpayers must determine eligibility for an SSN or apply for an ITIN using Form W-7.
- Missing the deadline triggers penalties of 5% per month on unpaid federal income taxes.
(U.S.) — The April 15 Deadline is two weeks away for most taxpayers who must file a 2025 federal tax return, and many immigrants still need to sort out whether they should use an SSN or apply for an ITIN first.
This deadline applies to 2025 tax returns filed in 2026. It does not apply to tax year 2026 returns, which will be filed in 2027.
For immigrants, visa holders, and mixed-status families, the first question is simple. Use an SSN if you are eligible. If you are not eligible for an SSN but still must file a U.S. tax return, you may need an ITIN instead.
By law, you cannot have both an SSN and an ITIN. An ITIN is for tax reporting only. It does not authorize work. It does not provide immigration status. It does not serve as a general identification document. The IRS covers these rules in Form W-7 instructions and Publication 519, U.S. Tax Guide for Aliens.
? Deadline Alert: For most individuals, the April 15, 2026 filing deadline applies to 2025 federal returns. An extension can move the filing date to October 15, 2026, but any tax due should still be paid by April 15.
April 15 deadline summary
| Tax Event | Deadline | Extension Available |
|---|---|---|
| 2025 federal income tax return | April 15, 2026 | October 15, 2026 |
| 2025 balance due payment | April 15, 2026 | No extra time to pay |
| ITIN application with return, using Form W-7 | On or before April 15, 2026 | Can be submitted with extended return |
| FBAR for 2025 foreign accounts | April 15, 2026 | Automatic to October 15, 2026 |
SSN vs ITIN: the main difference
The Social Security Administration issues an SSN. The IRS issues an ITIN.
| ID Type | Issued By | Who Usually Needs It | Main Use | Limitation |
|---|---|---|---|---|
| SSN | Social Security Administration | U.S. citizens, green card holders, and people authorized to work | Tax filing, employment, Social Security records, some benefits | Required for wages and work compensation |
| ITIN | IRS | People not eligible for an SSN but required to file | Federal tax returns and related reporting | No work authorization; tax use only |
If you worked in the United States and were authorized to work, you generally need an SSN, not an ITIN. This is common for H-1B, L-1, O-1, and many employment-based visa holders.
If you are filing Form 1040-NR as a nonresident and cannot get an SSN, you may need an ITIN. The same is often true for a spouse or dependent listed on a return.
Some students and scholars on F-1 or J-1 status file only Form 8843 when they had no U.S. income. In that case, no SSN or ITIN may be required.
Who should act before April 15
You likely need an SSN before filing if you:
- Worked in the U.S. in 2025
- Received wages or taxable compensation
- Are eligible to apply through the Social Security Administration
You likely need an ITIN before or with filing if you:
- Must file Form 1040-NR
- Are a resident alien for tax purposes but cannot get an SSN
- Are a spouse or dependent included on a return and need a tax ID
This point matters for documentation. A valid passport is one of the strongest identity documents for Form W-7. The IRS generally requires original documents or certified copies from the issuing agency. Notarized copies are not enough.
⚠️ Warning: Missing the April 15 Deadline can trigger a failure-to-file penalty of 5% per month, up to 25% of unpaid tax. The failure-to-pay penalty is usually 0.5% per month, up to 25%, plus interest.
How to apply for an ITIN with Form W-7
The IRS says you should apply for an ITIN on or before the return due date and usually attach Form W-7 to the tax return. Do not send a separate W-7 unless an exception applies.
The basic steps are:
- Complete Form W-7
- Attach your federal tax return, such as Form 1040-NR
- Include identity and foreign status documents
- Submit by mail, in person, or through an acceptance agent
The normal processing time is about 7 weeks. During peak season, or when applying from overseas, it can take 9 to 11 weeks.
If you mail original documents, keep copies for your records. The IRS says original documents are generally returned within 60 days.
Where to submit the ITIN application
You can submit Form W-7 in several ways:
- Mail: IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
- In person: An IRS Taxpayer Assistance Center that handles ITIN documents
- Through an AA or CAA: An Acceptance Agent or Certified Acceptance Agent
- With your tax filing: This is the most common method
If your ITIN has expired, the renewal also uses Form W-7.
Extensions and special deadline relief
If you cannot file by April 15, request an automatic extension on Form 4868. That moves the filing deadline to October 15, 2026.
An extension gives you more time to file, not more time to pay. Estimate and pay what you owe by April 15.
The IRS also sometimes grants extra time to taxpayers in federally declared disaster areas. Check IRS.gov/newsroom for current relief notices if you were affected by a storm, wildfire, or other disaster.
? Tax Tip: Apply early if you need an ITIN and expect a refund, treaty claim, or dependent-related tax benefit. Delays in ID processing can delay the entire return.
Before April 15, gather these items:
- Your immigration documents
- Your passport or certified identity documents
- Wage forms such as Form W-2 or 1042-S
- Any prior ITIN or SSN records
- Foreign income and account records, if required
If your status changed during the year, such as F-1 to H-1B, your filing status may be more complicated. Publication 519 covers dual-status issues, residency tests, and treaty rules.
⚠️ Disclaimer: This article is for informational purposes only and does not constitute tax, legal, or financial advice. Tax situations vary based on individual circumstances. Consult a qualified tax professional or CPA for guidance specific to your situation.
