Can I Apply for an ITIN Without a Tax Return?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the U.S. Internal Revenue Service (IRS) to individuals who need a U.S. taxpayer identification number but do not have, and are not eligible to obtain, a Social Security Number (SSN). Its purpose is to help individuals comply with U.S. tax laws and process tax returns and payments for those without an SSN. While an ITIN is often obtained when filing a U.S. federal income tax return, it is possible to apply for an ITIN without simultaneously submitting a tax return under specific circumstances.

Specific Reasons to Apply Without a Tax Return

Individuals can apply for an ITIN without attaching a U.S. federal income tax return (Form 1040) if they meet certain exceptions, typically demonstrating a tax reporting requirement that does not involve concurrent income tax filing. One common scenario involves non-resident alien students, professors, or researchers who need an ITIN to claim tax treaty benefits. For example, a student might receive scholarship income exempt from U.S. tax under a treaty, requiring an ITIN for the withholding agent to apply the correct tax rate and avoid tax withholding.

Another exception applies to certain foreign persons receiving income subject to U.S. tax withholding, such as rental income from U.S. property or pensions. A financial institution or withholding agent may require an ITIN for proper reporting of this income. An ITIN allows these entities to accurately report payments to the IRS and apply appropriate withholding rates, even if the individual’s U.S. tax liability is satisfied through withholding or the income is exempt by treaty.

Dependents of U.S. citizens or resident aliens, or their spouses, who are not eligible for an SSN, may also need an ITIN without an accompanying tax return. This occurs when an ITIN is required for the U.S. taxpayer to claim certain tax credits or deductions related to these individuals. For instance, a U.S. citizen filing a tax return might need an ITIN for a foreign spouse or child to claim the Child Tax Credit.

Individuals needing an ITIN for third-party reporting requirements can apply without a tax return. This includes situations where an ITIN is necessary for reporting certain types of income or transactions to the IRS, even if the individual does not have a personal income tax filing obligation. Examples include individuals who receive mortgage interest statements (Form 1098) or gambling winnings (Form W2-G) from U.S. sources. These requirements necessitate an ITIN for accurate information to be provided to the IRS by the third-party payor.

Gathering Your Supporting Documents

When applying for an ITIN, individuals must provide documentation to prove both their identity and foreign status. A passport is often the most straightforward document, serving both purposes. Other acceptable identity documents include a national identity card, foreign voter’s registration card, or foreign driver’s license, provided they contain a photograph and biographical data. For foreign status, a visa issued by the U.S. Department of State or a national identity card from a foreign country are acceptable.

Specific supporting documentation is required to substantiate the reason for applying for an ITIN without an attached U.S. tax return. For non-resident alien students, professors, or researchers claiming treaty benefits, this might include a letter from the educational institution or sponsoring organization confirming their status and purpose in the U.S. They may also need to provide relevant visa documents, such as an F-1, J-1, or M-1 visa.

For foreign persons receiving U.S. income subject to withholding, such as rental income or pensions, supporting documentation might include a contract or agreement related to the income, or a letter from the withholding agent or financial institution stating the ITIN is required for U.S. reporting regulations. This confirms the individual has a U.S. source of income that requires proper tax reporting.

When applying for an ITIN for a dependent or spouse, specific documents are necessary to prove their relationship and foreign status. This could include a foreign birth certificate, a foreign national identity card, or school records if the dependent is a minor. For spouses, a marriage certificate is also required.

Applicants can submit original documents or certified copies from the issuing agency. Original documents will be returned to the applicant after processing. To avoid mailing original identification documents, applicants can obtain certified copies from the issuing agency, such as a foreign embassy or consulate. Alternatively, individuals can utilize an IRS-authorized Certifying Acceptance Agent (CAA) who can verify the authenticity of original documents and send copies to the IRS, eliminating the need for the applicant to mail their originals.

Submitting Your ITIN Application

The application for an Individual Taxpayer Identification Number is made using Form W-7, “Application for IRS Individual Taxpayer Identification Number.” This form requires applicants to provide personal details, including their name, address, foreign tax identification number if applicable, and country of citizenship. When applying without an attached tax return, select the correct reason for applying on Form W-7 for proper processing. The form provides specific checkboxes for various exceptions, such as “Nonresident alien receiving income subject to U.S. tax withholding” or “Dependent of U.S. citizen/resident alien.”

Applicants must complete all relevant sections of Form W-7, clearly indicating the specific exception under which they are applying. This dictates the type of supporting documentation required. For example, if applying as a student claiming treaty benefits, check the appropriate box for “Nonresident alien student, professor, or researcher.”

Once Form W-7 is completed, all required supporting documentation must be securely attached. This includes proof of identity and foreign status, along with any additional documents specific to the exception claimed. The application package must be complete and accurate to avoid delays. Incomplete applications or those missing necessary documentation will be returned.

There are three primary methods for submitting your ITIN application: by mail, in-person at some IRS Taxpayer Assistance Centers (TACs), or through a Certifying Acceptance Agent (CAA). Mailing involves sending Form W-7 and all supporting documents to the IRS. TACs offer in-person services where IRS personnel can verify original documents. A CAA is authorized by the IRS to verify an applicant’s identity and foreign status, review original documents, certify them, and submit the application on the applicant’s behalf, allowing the applicant to retain their originals.

After Your Application is Submitted

After submitting your Form W-7 application, the IRS typically takes several weeks to process the request. Standard processing time can range from 7 to 14 weeks, though applications mailed from outside the U.S. may take longer. This timeframe allows the IRS to review documents, verify identity and foreign status, and assign an ITIN. Delays can occur if the application is incomplete or if additional information is required.

Applicants can check the status of their ITIN application if they have not received a response within the typical processing period. This can be done by calling the IRS ITIN inquiry line. Having the date the application was mailed and any tracking information will assist the IRS representative.

Once the application is processed and an ITIN is assigned, the IRS will issue a notification letter, known as a CP 565 notice, to the applicant’s mailing address. This letter officially confirms the assigned ITIN.

If original documents were submitted, the IRS will return them to the applicant. The return of original documents typically occurs within 60 days of the ITIN being assigned. Ensure a secure mailing address is provided on Form W-7 for the safe return of these documents.