IRS Notice CP565: ITIN Assignment Notice

What is IRS Notice CP565?

Notice CP565 is the notice the IRS mails to tell you that it has assigned you an individual taxpayer identification number (ITIN). The IRS also calls it the CP565 Notice of ITIN Assignment. An ITIN is a 9-digit number the IRS issues to a person who needs a U.S. taxpayer identification number for federal tax purposes but is not eligible for a Social Security number (SSN).

CP565 is not a form. You do not fill it out, sign it or file it; you write back only if the personal information on it is wrong (see below). The IRS sends it to you after you apply for an ITIN, or renew one, on Form W-7.

The document on this page is a sample. It is a copy of the sample CP565 that the IRS publishes: two pages, dated January 26, 2017, made out to "John Smith", with the ITIN shown as NNN-NN-NNNN. The sample is worded for a renewal ("We renewed your Individual Taxpayer Identification Number"). You can view, download or print it to see what the notice looks like. It cannot replace your own notice, and it is not something to send to the IRS.

An ITIN is for federal tax purposes only. It does not qualify you for Social Security benefits or the Earned Income Tax Credit, does not provide or change immigration status, does not authorize you to work in the United States and does not serve as identification outside the federal tax system. The IRS does not issue an ITIN solely for opening bank or investment accounts.

What the notice shows

On the IRS sample, a CP565 carries:

• the notice number (CP565), the notice date and a case reference number;
• IRS telephone numbers for questions;
• your ITIN;
• your full name (first, middle, last) and date of birth as the IRS has them on record.

The sample explains why these details matter: the IRS uses your ITIN together with your full name and date of birth to identify tax documents, payments and other correspondence.

The notice number on your own notice may read CP565A or CP565B. The IRS's Internal Revenue Manual (3.21.263) lists CP 565 A as the notice of an assigned or renewed ITIN and CP 565 B as the reissued notice, each with an Active or Inactive indicator.

What to do when you receive a CP565

1. Read the notice and check it. Make sure the name and date of birth the IRS has on record for you are right.
2. Keep it. The notice confirms your assigned ITIN. The sample says to keep it in a secure place with your other important documents.
3. Use your ITIN and the name shown on the notice on federal tax returns, tax payments, refund claims and letters to the IRS. The sample notice says to use the ITIN in place of a Social Security number when one is requested on a federal tax document. For employer reporting, the IRS instructions for Forms W-2 and W-3 (2026) tell employers not to accept an ITIN in place of an SSN for employee identification or for Form W-2 reporting. An incorrect name or ITIN may cause processing delays or errors on your account. The Form W-7 instructions add that you can't e-file a return using an ITIN in the calendar year the ITIN is assigned; you can e-file returns in the following years.
4. You do not need to reply. The IRS says no response is necessary. The exception printed on the sample notice: respond if your personal information is incorrect (see the next section). A later change of name or address, or a new SSN, is covered further down.

If the information on your notice is wrong

The sample notice says that if the ITIN, name or date of birth shown is incorrect, you complete the Contact information section at the bottom of the first page of the notice (name, date of birth, address, phone numbers and the best time to call) and mail it to the IRS address printed at the top of the notice.

IRS Publication 4859 (Rev. 5-2018) puts it differently: if the notice contains an error, send the IRS a letter with proof of the correct information to the address in the upper left corner of the notice.

Use your own notice for this: it carries your case reference number and the address to write to. Do not fill in and mail the sample from this page. If your notice is worded differently from the 2017 sample, follow your notice, or call the telephone number printed on it.

If your documents were not returned

If you mailed original documents with your application, the IRS page about the CP565 notice says the IRS will return them within 60 days from the date of your notice. The sample notice adds that they come back in a separate envelope. Documents go to the mailing address you entered on line 2 of Form W-7.

If the documents have not arrived by then, or if you moved after you applied, call the number on your notice. Another IRS page (ITIN supporting documents) counts from the mailing: if it has been over 60 days since you mailed original supporting documents, contact the IRS. The IRS ITIN page lists 800-829-1040 for callers in the United States (7 a.m. to 7 p.m. local time; the IRS says its help lines are open Monday through Friday and that residents of Alaska and Hawaii should follow Pacific time) and 267-941-1000 (not toll-free) for callers abroad. The sample notice says you can also write to the address at the top of the notice.

If you lost your CP565

The IRS says: if you can't find the CP565 notice it mailed with your assigned ITIN, contact the IRS (800-829-1040 in the United States, 267-941-1000 from abroad, not toll-free). The IRS pages about the notice and about ITINs describe no form or online request for a duplicate notice. The IRS's internal procedures (Internal Revenue Manual 3.21.263) tell its staff what to do when an ITIN holder never received the CP565, or lost it and needs another copy: verify the address of record and reissue the notice. For some ITINs assigned before 2006 the IRS system cannot reissue a CP565, and the manual has staff send a letter stating the assigned ITIN instead. So ask the IRS to reissue your notice. The sample on this page is not a substitute: it shows no real ITIN.

How CP565 relates to Form W-7

Form W-7, Application for IRS Individual Taxpayer Identification Number, is what you file to apply for an ITIN or to renew one. An application package contains the completed Form W-7, a U.S. federal income tax return (Form 1040 or Form 1040-NR) unless you meet an exception to the filing requirement (then the documentation that exception requires goes in instead of the return), and supporting documents, generally originals or copies certified by the issuing agency, that prove foreign status and identity (and, for dependents, U.S. residency, with certain exceptions). See the Form W-7 instructions for the document requirements and exceptions. You can apply by mail or in person.

After you apply, the IRS says to allow 7 weeks to be notified about the status of your application, or 9 to 11 weeks if it is tax season (January 15 to April 30) or you applied from overseas. If no notice arrives in that time, contact the IRS. The IRS lists three notices you may receive:

• CP565: the IRS assigned you an ITIN.
• CP566: the IRS needs more information to process your application. The IRS page about this notice gives you 45 days from the date of the notice to reply; the IRS's Internal Revenue Manual (3.21.263), updated in January 2025, has its staff tell applicants to respond within 120 days from the date on the notice. Follow what your own notice says, and reply as soon as you can.
• CP567: your application was rejected. If you still need an ITIN, you generally send a new application. If you already replied to CP566 and the rejection says no reply was received, call the number on your notice before reapplying so the IRS can check the status of that response.

Spanish. If you apply on Form W-7, your ITIN notices and correspondence come in English. To receive them in Spanish, apply on Form W-7(SP); the Spanish notice is CP565 (SP).

ITIN expiration and renewal

An ITIN can expire if it is not used on a U.S. federal tax return for three consecutive tax years. If you are unsure whether yours has expired, check your tax records and contact the IRS before filing. An ITIN assigned before 2013 that was never renewed is expired.

• When you must renew. Only if the expired ITIN will be included on a U.S. federal tax return. If your ITIN is used only on information returns that report payments you receive, such as Form 1099, you don't need to renew it.
• If you file with an expired ITIN. There may be a delay in processing your return, and you may not be able to claim certain credits unless the ITIN is renewed, which may mean a reduced refund or penalties and interest.
• How to renew. File Form W-7 again: check "Renew an existing ITIN" in the Application type section, check the box for your reason for submitting the form, and answer line 6e: if you know your ITIN, check Yes and enter it on line 6f with the name it was issued under. A renewal application must include a U.S. federal tax return unless you meet an exception, and the required supporting documents.
• Spouses and dependents who renew an ITIN to be claimed for an allowable tax benefit must be listed on the attached tax return, with the schedule or form for that benefit (the Form W-7 instructions also accept the checked box on the return that applies to the benefit).
• Don't renew your ITIN if you get a Social Security number. Form W-7 itself says not to submit it if you have, or are eligible to get, an SSN.

If you get an SSN, change your name or move

• Social Security number. You can't have both an ITIN and an SSN. Once an SSN is assigned to you, use it for tax purposes and stop using the ITIN. Notify the IRS by mail or at a local IRS office: write a letter saying that you were assigned an SSN and want your tax records combined, and include your full name, mailing address, your ITIN and a copy of your CP565 if you have it, and a copy of your Social Security card. The IRS then voids the ITIN and links the tax information filed under it to your SSN. If you don't notify the IRS, you may not receive credit for all wages paid and taxes withheld. The mailing address is on the IRS ITIN page (see resources).
• Name change. If your legal name changed after you received your ITIN, send the IRS a letter that explains the change, with documentation such as a copy of your marriage certificate, divorce decree or court record. The 2017 sample notice asks for a copy of the notice as well, and for original or certified legal documents where the current IRS page asks for a copy. If your own notice asks for originals, check with the IRS before you mail them.
• New address. The IRS mails ITIN notices and returns original documents to your current mailing address. To report a new one you may use the ITIN notice you received or send a letter to the IRS at the address given under "Where To Apply" in the Form W-7 instructions.

CP565 and ITIN resources

• Understanding your CP565 notice, IRS.gov
• Sample Notice CP565, IRS PDF
• Aviso CP565 (SP) in Spanish, IRS.gov
• Publication 4859, ITIN notices, IRS PDF
• Internal Revenue Manual 3.21.263, ITIN procedures, IRS.gov
• Individual taxpayer identification number (ITIN), IRS.gov
• How to apply for an ITIN, IRS.gov
• How to renew an ITIN, IRS.gov
• ITIN supporting documents, IRS.gov
• About Form W-7, IRS.gov
• Instructions for Form W-7, IRS PDF
• Topic no. 857, Individual taxpayer identification number (ITIN), IRS.gov
• Form W-7