Where to Put Your ITIN on a Tax Return (2026)

Where Does the ITIN Go on Form 1040 in 2026?

On the 2026 revision of Form 1040, the ITIN goes in the top identification block labeled “Your social security number.” Enter the 9 digits exactly as issued, including hyphens. The IRS processing system reads the field, recognizes the leading 9 plus the ITIN middle-digit ranges, and routes the return to the appropriate processing track.

• Spouse ITIN:enter in the “Spouse's social security number” field directly below the primary field.
• Dependents:enter each dependent's ITIN in the “Dependents” table under the column labeled “Social security number.”

See the related ITIN tax return guide for what to attach and when.

Where Does the ITIN Go on Form 1040-NR?

Form 1040-NR is the return used by non-resident aliens. The ITIN field is in the same top-left location as on Form 1040. The label still reads “Your social security number.” The IRS accepts ITINs in this field for every non-resident filer.

If the return is being filed simultaneously with the ITIN application (a first-time W-7 + 1040-NR packet), leave the field blank and let the IRS fill it during processing. The CP565 notice with the assigned ITIN will follow once the application is approved.

Where Does the ITIN Go on Form W-7?

Form W-7 is the ITIN application itself. The placement depends on whether the form is a new application or a renewal.

• New application: leave the ITIN field blank. The IRS assigns the number.
• Renewal:check the “Renew an existing ITIN” box at the top, then enter the prior ITIN on line 6e.

Full line-by-line instructions live on the Form W-7 Instructions page.

Where Does the ITIN Go on Forms 1042-S, W-8BEN, and 5472?

What Mistakes Should You Avoid When Putting an ITIN on a Return?

• Do not write the word ITIN next to the number. IRS scanners read the field by position, not by label.
• Do not strike out the SSN label on Forms 1040 or 1040-NR. The IRS expects the ITIN in the unmodified field.
• Do not put the ITIN in the EIN field on Form W-9 or any business return; ITINs are individual numbers.
• Do not leave hyphens out. The IRS-formatted entry is 9XX-XX-XXXX. Some scanners reject the entry without hyphens.
• Do not use an expired ITIN. Numbers with middle digits 70-88 were deactivated and must be renewed via Form W-7 renewal before they can be used on a return.