How to Get 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). 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). An ITIN allows these individuals to comply with U.S. tax laws and report income.

While an ITIN is most commonly associated with filing a federal tax return, specific circumstances allow individuals to obtain an ITIN without concurrently submitting one. These exceptions address situations where an ITIN is necessary for tax reporting or compliance, even if a full tax return filing is not immediately required.

Qualifying for an ITIN Without a Tax Return

The IRS recognizes specific situations where an ITIN can be issued without a tax return. These exceptions apply to individuals who need an ITIN for tax compliance or reporting but do not yet have a U.S. tax filing obligation. Each exception has distinct documentation requirements.

One common exception applies to non-resident aliens claiming tax treaty benefits, such as reduced withholding on U.S. sourced income (e.g., wages, scholarships, fellowships, gambling winnings). An ITIN is needed to apply treaty provisions. Documentation like Form 8233 or Form W-8BEN may be required.

Another scenario involves non-resident alien spouses or dependents of U.S. citizens or resident aliens. An ITIN is needed for reporting purposes, such as claiming tax credits like the Child Tax Credit or the Credit for Other Dependents. An ITIN can be applied for without a tax return if the dependent is claimed for a tax benefit.

Individuals receiving passive income from U.S. sources (e.g., rental income, pensions, annuities, dividends, royalties) may also qualify for an ITIN without filing a tax return. This exception applies when an ITIN is required for tax reporting and withholding by the income payor. Proof of the income source and the ITIN’s necessity for compliance is needed. Similarly, individuals needing to meet bank reporting requirements for interest-bearing accounts subject to IRS reporting can apply.

Foreign students, professors, or researchers may also qualify if they need an ITIN for purposes other than filing a tax return, such as fulfilling visa requirements or receiving certain income not subject to immediate tax filing. This includes meeting reporting obligations for specific financial transactions.

Gathering Required Documentation

Obtaining an ITIN without a tax return requires submitting specific documents to the IRS. These verify your identity and foreign status, and must be original or certified copies from the issuing agency. A valid passport is the most common identification document, proving both identity and foreign status.

If a passport is not available, a combination of at least two other documents can be used. These may include:
A national identity card
A foreign voter’s registration card
Military identification
A state identification card
A driver’s license

Each document must contain your name, photograph, address, date of birth, and an expiration date.

Beyond general identification, specific supporting documents are required to prove the reason for applying under an exception. For instance, a student visa (Form I-20 or DS-2019) is often necessary for students, while a marriage certificate may be needed for spouse applications. For tax treaty benefits, specific forms like Form 8233 or Form W-8BEN, along with an original signed letter from the withholding agent, might be needed. Proof of a U.S. mortgage or a letter from a financial institution might be necessary for mortgage interest or bank reporting exceptions.

The IRS generally requires original documents or copies certified by the issuing agency. Sending original documents by mail carries a risk of loss and may delay their return. Alternatively, use an IRS-authorized Acceptance Agent or visit an IRS Taxpayer Assistance Center to have your original documents reviewed and authenticated on-site.

Completing the Application Form

The application for an ITIN is made using Form W-7, Application for IRS Individual Taxpayer Identification Number, available on the IRS website. Accurate completion of Form W-7 is important for the ITIN application process.

The form requires selecting the specific reason for applying for an ITIN. This is important when applying without a tax return, as you must choose the box corresponding to one of the IRS exceptions. For example, a non-resident alien claiming tax treaty benefits would select that box.

Provide your full legal name exactly as it appears on your supporting identification documents. Your current mailing address, foreign address (if different), date and place of birth, and country of citizenship are required. If applicable, your U.S. visa number and any foreign tax identification number should be included.

Details about the identification documents you are submitting must be listed on Form W-7. This includes:
The document type
The issuing authority
The document number
Its expiration date

Ensuring the information on the form matches your supporting documents precisely is important to avoid delays or rejections. The form must be signed and dated by the applicant.

Submitting Your ITIN Application

Once Form W-7 is accurately completed and all necessary supporting documentation is gathered, there are several methods for submitting your ITIN application to the IRS. Each method has distinct advantages regarding the handling of original documents. Organize your application package carefully, ensuring Form W-7, all original or certified documents, and any required supporting statements are included.

One common submission method is by mail directly to the IRS ITIN Operation. The mailing address for ITIN applications is: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. If using a private courier service, the street address is Internal Revenue Service, ITIN Operation, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000. Using a traceable delivery service is advisable for delivery confirmation.

Alternatively, apply in person at designated IRS Taxpayer Assistance Centers (TACs) that offer ITIN services. These centers can review your completed Form W-7 and authenticate most supporting documents, returning them at the end of the appointment. This option avoids mailing original documents. Appointments are typically required and can be scheduled by calling 844-545-5640.

A third option is to use an IRS-authorized Acceptance Agent (AA) or Certified Acceptance Agent (CAA). These agents assist individuals in obtaining ITINs. CAAs can verify original identification documents (e.g., passports) and submit the application on your behalf, often eliminating the need to mail original documents to the IRS. Fees for CAA services can range from $275 to $900.

After Your Application is Submitted

After your ITIN application is submitted, the IRS will begin processing it. The estimated processing time typically ranges from 7 to 14 weeks. This timeframe can extend during peak tax season (January to April) or if submitted from overseas, potentially taking 9 to 11 weeks or longer.

Once the application is processed and an ITIN is assigned, the IRS will notify you by mail. This notification will be sent to the mailing address provided on your Form W-7. Keep this notice for your records.

If you have not received a notice within the estimated processing period, you can inquire about the status of your application. Call the IRS ITIN Unit at 1-800-908-9982 (or +1-267-941-1000 if calling from outside the U.S.). Be prepared to provide your name, date of birth, and the mailing address used on your application.

Original supporting documents submitted with your application will be returned by mail. The IRS typically returns these documents within 60 days of processing your Form W-7. If you do not receive your original documents within 60 days, contact the IRS.