Can You Get an ITIN Without Filing 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). It is for individuals who need a U.S. taxpayer identification number for federal tax purposes but are not eligible for a Social Security Number (SSN). The ITIN allows these individuals to comply with U.S. tax laws and fulfill their tax obligations. ITINs are used by non-resident aliens, resident aliens, and dependents of U.S. citizens or resident aliens who need to file U.S. federal tax returns.

Standard ITIN Application Process

The most common method for obtaining an ITIN involves submitting an application alongside a completed federal income tax return. The application is made using Form W-7, Application for IRS Individual Taxpayer Identification Number.

Form W-7 is attached to the original federal income tax return, such as Form 1040 or Form 1040-NR. The tax return should be prepared as if the applicant already has the ITIN, with the SSN field left blank. The application package must include the completed Form W-7, the original federal income tax return, and original or certified copies of identity and foreign status documents.

Applying for an ITIN Without a Tax Return

While a federal tax return is generally required, there are specific, limited exceptions where an ITIN can be obtained without one. Form W-7 must still be completed, with the appropriate box checked to indicate the reason for applying under an exception.

Non-Resident Aliens Claiming Tax Treaty Benefits

Non-resident aliens claiming a tax treaty benefit and required to provide a U.S. taxpayer identification number to a withholding agent can apply under this exception. Applicants check box “a” on Form W-7. They must include a letter from the withholding agent or other official documentation supporting the claim for a tax treaty benefit on income subject to withholding.

Non-Resident Alien Students, Professors, or Researchers

Non-resident alien students, professors, or researchers subject to U.S. tax reporting requirements for non-wage income, such as scholarships, fellowships, or grants, can apply if they are not required to file a tax return. These individuals check box “f” on Form W-7. Additional documentation includes a letter from the academic institution or a copy of their visa and Form I-20 or DS-2019.

Individuals with Third-Party Withholding

Individuals receiving income subject to third-party withholding, such as passive income from U.S. investments, and not required to file a tax return may also qualify for an exception. This applies if the withholding agent requires an ITIN to fulfill their reporting obligations. Applicants check box “h” on Form W-7 and submit a statement from the withholding agent confirming the need for the ITIN.

Dependents Residing Abroad

Dependents of U.S. citizens or resident aliens who reside abroad and are claimed for an allowable tax benefit, such as the Credit for Other Dependents, can apply for an ITIN without attaching a tax return. This exception falls under box “d” on Form W-7. Proof of foreign residency, along with documentation establishing the relationship and eligibility for the tax benefit, is required.

Gathering Required Identity and Foreign Status Documents

All ITIN applications require specific documentation to prove both identity and foreign status. The most commonly accepted document is an original, valid passport, as it serves as standalone proof for both requirements. If a passport is not available, a combination of two or more other documents may be necessary.

Other acceptable documents include:
A national identification card
Foreign voter’s registration card
Foreign military identification card
U.S. or foreign driver’s license
U.S. state identification card
For dependents, a civil birth certificate, medical records (for those under age six), or school records (for those under age 18)

Each document must be current and include a photograph, name, and expiration date, if applicable. Applicants must submit original documents or copies certified by the issuing agency. Original documents are returned to the applicant by mail, within 60 days after the ITIN is assigned.

Alternatively, applicants can use an IRS Certifying Acceptance Agent (CAA) to verify their original documents. A CAA can examine and authenticate most supporting documents, eliminating the need to mail original identification documents to the IRS.

Application Submission Methods

Once the complete ITIN application package is assembled, it can be submitted to the IRS through several methods.

Mail Submission

The most common submission method is by mail directly to the IRS ITIN Operation. The specific mailing address for regular mail is Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. If using a private delivery service, such as FedEx or UPS, the address is Internal Revenue Service, ITIN Operation, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000.

In-Person at IRS Taxpayer Assistance Centers (TACs)

Applicants can also apply in person at designated IRS Taxpayer Assistance Centers (TACs) that offer ITIN services. At these locations, IRS personnel review Form W-7 and authenticate most supporting documents, allowing the applicant to retain their original identification. Appointments are required for TAC services, and it is advisable to confirm that the specific TAC offers ITIN assistance before visiting.

Through Acceptance Agents

A third method involves utilizing an IRS-authorized Acceptance Agent (AA) or Certifying Acceptance Agent (CAA). These agents are authorized by the IRS to assist individuals in completing and submitting ITIN applications. CAAs hold a higher level of authorization, allowing them to authenticate most original identification documents, preventing applicants from having to mail their documents to the IRS.

After submission, the IRS processes ITIN applications within seven to eleven weeks. This timeframe can extend to nine to fourteen weeks during peak tax season (January 15 to April 30) or if the application is sent from outside the United States. The IRS will mail a notice to the applicant confirming the ITIN assignment or requesting additional information if needed.