Can You Apply for an ITIN Without a Tax Return?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but are not eligible to obtain a Social Security Number (SSN). This number is solely for federal tax purposes and does not authorize employment in the U.S. or provide eligibility for Social Security benefits. The ITIN helps ensure that all individuals with U.S. tax reporting or filing requirements can comply with tax laws.

Specific Exceptions to the Tax Return Rule

While most ITIN applications require a U.S. federal tax return, specific exceptions allow individuals to apply without simultaneously filing one. These exceptions address situations where an ITIN is needed for tax administration, even if a tax return is not immediately due.

Nonresident aliens claiming a tax treaty benefit are a common exception. This includes students, professors, or researchers receiving income (like scholarships or fellowships) exempt from U.S. tax under a treaty. It also applies to individuals receiving passive income (like interest or dividends) subject to reduced withholding or exemption under a treaty. An ITIN is required to claim these treaty benefits on forms like Form W-8BEN or Form 8233, even if no U.S. tax return would otherwise be filed.

Another exception covers dependents of U.S. citizens or resident aliens. For instance, a foreign child who is a dependent and cannot obtain an SSN may need an ITIN to be claimed on a U.S. tax return for certain tax benefits, such as the Credit for Other Dependents. While the ITIN itself does not grant eligibility for credits like the Earned Income Tax Credit, it allows taxpayers to claim qualified dependents for other applicable tax credits.

Individuals involved in the sale of U.S. real property may also need an ITIN without filing a tax return, especially for Foreign Investment in Real Property Tax Act (FIRPTA) purposes. FIRPTA generally requires a buyer to withhold a percentage of the sales price when purchasing U.S. real property from a foreign person. A foreign seller needs an ITIN to apply for a withholding certificate (Form 8288-B) to reduce or eliminate this withholding, or to report and pay the withheld tax. In these cases, Form W-7 is attached to the relevant FIRPTA form.

Completing Form W-7 and Gathering Documentation

The application for an ITIN is made using Form W-7, Application for IRS Individual Taxpayer Identification Number. This form requires detailed personal information to establish identity and foreign status. The applicant must provide their full legal name exactly as it appears on their identification documents, their U.S. mailing address, and if applicable, their foreign address. Other required details include the date of birth, country of citizenship, and any U.S. visa information.

When completing Form W-7, it is important to select the correct reason for applying. While Box ‘a’ is for individuals filing a tax return, applicants falling under an exception must select Box ‘h’ for “Other.” Within Box ‘h’, a specific exception number and description must be entered to clearly indicate why a tax return is not being attached. For example, “Exception 4” would be noted for certain FIRPTA-related applications.

Supporting documentation is essential for an ITIN application, verifying both identity and foreign status. A valid passport is generally the preferred document, as it can serve as a stand-alone proof of both identity and foreign status. If a passport is not available, a combination of two other documents may be accepted, such as a national identity card, foreign driver’s license, U.S. state identification card, or a foreign voter’s registration card. One of these documents must typically include a photograph.

The IRS requires original documents or certified copies from the issuing agency. A certified copy is an exact reproduction of the original document, provided and certified by the original issuing agency, bearing an official stamped seal. Notarized copies are generally not accepted, with limited exceptions for dependents and spouses of U.S. military personnel applying from overseas. If original documents are submitted, the IRS will return them after processing.

For dependents, additional proof of U.S. residency may be required unless a passport with a date of entry into the U.S. is provided. Acceptable documents for proving U.S. residency for dependents, depending on age, can include a U.S. medical record, U.S. school record, or a U.S. state identification card. All submitted documents must be current and unexpired.

Submitting Your Application

After completing Form W-7 and gathering documentation, there are several methods for submitting the ITIN application.

One method is to mail the application package directly to the IRS ITIN Operation. The designated mailing address is: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. For private delivery services, use: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000.

Alternatively, individuals can apply in person at an IRS Taxpayer Assistance Center (TAC) that provides ITIN services. Appointments are generally required and can take several weeks to schedule. At a TAC, IRS employees review and authenticate original documents on the spot, allowing the applicant to retain them. The TAC then forwards the application package to the IRS for processing.

A third option is to apply through an IRS-authorized Certifying Acceptance Agent (CAA). CAAs are individuals or entities authorized by the IRS to assist foreign persons in obtaining ITINs. CAAs can verify original identification documents, such as passports, allowing the applicant to keep their documents. The CAA then submits Form W-7 along with a Certificate of Accuracy to the IRS.

After submission, the IRS typically takes 7 to 14 weeks to process ITIN applications and notify the applicant. Processing times can extend, particularly during peak tax season (January 15 to April 30) or if applying from overseas. If original documents were mailed, they are usually returned within 60 to 65 days after processing. Applicants can inquire about their application status by contacting the IRS if they do not receive a notice within the expected timeframe.