How to Get an ITIN Number for a Non-Resident

Securing an Individual Taxpayer Identification Number (ITIN) is essential for non-residents who need to fulfill tax obligations in the United States. It allows individuals without a Social Security Number to meet U.S. tax requirements, enabling them to pay taxes or receive refunds if eligible.

Who Qualifies

Eligibility for an ITIN is based on specific IRS criteria. ITINs are for individuals who cannot obtain a Social Security Number but must file a U.S. federal tax return. This includes non-resident aliens required to file taxes, resident aliens filing based on residency duration, and dependents or spouses of U.S. citizens or resident aliens. Foreign nationals on F, J, M, or Q visas—such as students, professors, or researchers—may also qualify, as well as beneficiaries of U.S. estates or trusts needing to file a tax return. ITINs are strictly for federal tax reporting and cannot be used for employment.

Applicants must demonstrate a valid tax purpose, such as filing a tax return or being claimed as a dependent. The IRS ensures ITINs are not misused for unauthorized purposes.

Application Routes

There are several ways to apply for an ITIN. One common method is mailing a completed W-7 form with required documentation directly to the IRS. This option is suitable for those comfortable mailing sensitive documents.

Alternatively, Certified Acceptance Agents (CAAs)—found in accounting firms or tax preparation services—can assist by verifying documents and forwarding applications to the IRS. CAAs can certify original documents, reducing the risk of document loss, and ensure applications are complete and accurate.

Applicants may also visit an IRS Taxpayer Assistance Center (TAC) for in-person assistance. TACs allow applicants to submit documents directly to IRS personnel, providing immediate feedback and support.

Key Documents

To secure an ITIN, applicants must submit specific documents to verify identity and justify the need for an ITIN. Understanding these requirements helps avoid delays.

W-7 Form

The W-7 form, “Application for IRS Individual Taxpayer Identification Number,” is the centerpiece of the application. It requires personal details, including the applicant’s name, mailing address, and foreign status. Applicants must specify their reason for requesting an ITIN, such as filing a federal tax return or being claimed as a dependent. Errors on the form can lead to delays or rejection. Instructions for completing the W-7 form are provided in IRS Publication 1915. The form must be submitted with a federal tax return unless the applicant qualifies for an exception, such as being a student or researcher on a specific visa.

Identity Proof

Applicants must provide original documents or certified copies from the issuing agency to prove identity. A valid passport is the most comprehensive option, as it serves as proof of both identity and foreign status. If unavailable, a combination of documents—such as a national ID card, U.S. driver’s license, or birth certificate—can be used. All documents must be current and include the applicant’s name, photograph, and expiration date. Reviewing IRS Publication 1915 ensures applicants understand acceptable identity documents.

Supporting Paperwork

Supporting paperwork validates the need for an ITIN, usually by attaching a federal tax return to the application. Exceptions, like claiming treaty benefits or mortgage interest reporting, may allow applicants to bypass this requirement, though additional documentation, such as a letter from a withholding agent, may be necessary. Ensuring all supporting paperwork aligns with the W-7 form is critical to avoid rejections or delays.

Filing Steps

Obtaining an ITIN requires gathering all necessary documentation, including identity proofs and supporting paperwork. Accuracy and completeness are vital, as the IRS carefully reviews submissions.

The W-7 form must be completed with attention to detail. Errors can delay processing, so consulting IRS guidelines or seeking help from tax professionals can improve accuracy.

Renewal and Updates

ITINs must be renewed to stay compliant with U.S. tax regulations. They expire if not used on a federal tax return for three consecutive years or if issued before 2013. Renewal involves submitting a new W-7 form and updated identification documents.

W-7 Form Submission

For renewal, applicants must fill out the W-7 form again, ensuring all information is current. A tax return is not required for renewal; instead, applicants must indicate it as a renewal request and include the original ITIN number. Early submission helps avoid delays, and any changes, such as a new address, should be updated on the form.

Identity Proof Verification

Renewal applications require valid original or certified identity documents, such as a passport. Using a passport simplifies the process by covering both identity and foreign status requirements. Alternate documents must meet IRS criteria. Certified Acceptance Agents can assist with verification, minimizing the risk of document loss or rejection.