How to Apply for an Individual Taxpayer Identification Number (ITIN)

When navigating the U.S. tax system as a non-citizen, one of the most important things you’ll need is an Individual Taxpayer Identification Number (ITIN). An ITIN allows individuals who are not eligible for a Social Security Number (SSN) to comply with U.S. tax laws. Whether you’re a non-resident alien, a foreign investor, or anyone who needs to pay taxes but isn’t eligible for an SSN, applying for an ITIN is an essential step.

What is an ITIN?

An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the IRS (Internal Revenue Service) in the U.S. to individuals who are not eligible for a Social Security Number (SSN) but still need to file tax returns or other tax-related documents. The nine-digit number begins with a “9” and is typically used by foreign nationals, resident and nonresident aliens, and others who have U.S. tax reporting or filing obligations but don’t qualify for an SSN.

Some key points about ITINs:

• ITINs are used for federal tax purposes only.
• They are issued regardless of immigration status.
• An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits.

ITINs are essential for people who need to comply with U.S. tax laws but can’t get an SSN, such as foreign investors, individuals on visas, or international students working in the U.S.

Who needs an ITIN?

An ITIN is needed by individuals who are not eligible for a Social Security Number (SSN) but have a requirement to file a U.S. tax return or have other tax-related obligations. The following categories of people typically need an ITIN:

1) Nonresident aliens who are required to file a U.S. tax return.

2) Resident aliens who are required to file a U.S. tax return based on the number of days they have been in the U.S. (substantial presence test).

3) Dependents or spouses of U.S. citizens, resident aliens, or nonresident aliens who need to be included on a tax return but are ineligible for an SSN.

4) Nonresident aliens claiming tax treaty benefits (to avoid double taxation).

5) Foreign investors who receive income from U.S. sources, such as rental properties, dividends, or stock sales.

6) International students, professors, or researchers who are in the U.S. on temporary visas and are required to file U.S. tax returns, but are ineligible for an SSN.

7) Foreign individuals involved in U.S. business activities or who receive payments that are subject to U.S. tax withholding.

The ITIN allows these individuals to comply with U.S. tax laws, even though they are not eligible for an SSN. However, having an ITIN does not give permission to work in the U.S. or provide any immigration status.

How to apply for an ITIN?

If you have identified yourself as someone who needs an ITIN, you might be asking yourself “How do I actually get one?” Here we will go over the steps on how to apply for an ITIN:

Step 1: Determine If You Qualify for an ITIN

Before applying, make sure you are not eligible for an SSN. The Social Security Administration (SSA) issues SSNs, so if you’re eligible for one, you should apply through the SSA instead. Typically, non-citizens working in the U.S. with permission from the Department of Homeland Security qualify for an SSN.

Step 2: Complete IRS Form W-7

The application for an ITIN is done through IRS Form W-7, “Application for IRS Individual Taxpayer Identification Number.” You can find the form on the IRS website, and it is available in both English and Spanish.

When filling out the form, make sure to have the following information ready:

• Your full legal name as it appears on your identification documents.
• Foreign address and U.S. mailing address, if applicable.
• Date of birth and country of citizenship.
• Your U.S. visa type (if applicable).
• Reason for needing an ITIN (based on the categories provided by the IRS).

Step 3: Gather Supporting Documents

The IRS requires documentation to verify your identity and foreign status. Commonly accepted documents include:

• Passport (this is the only document that can stand alone).
• National identification card (if it has your photo, name, current address, date of birth, and expiration date).
• U.S. or foreign driver’s license.
• U.S. military ID card.
• Foreign voter registration card.
• Civil birth certificate (for dependents only if a passport is not provided).
• Visa issued by the U.S. Department of State.

You need to submit original documents or certified copies from the issuing agency. Photocopies or notarized copies are not acceptable.

Step 4: Submit the Application

Once your Form W-7 and supporting documents are ready, you can submit your ITIN application through one of the following methods:

• Mail: Send your Form W-7 and original or certified documents to the IRS at the following address:
  

  Internal Revenue Service, ITIN Operation,
  P.O. Box 149342, Austin, TX 78714-9342

• In-Person: You can submit your application at an IRS Taxpayer Assistance Center (TAC) or through an IRS-authorized Certifying Acceptance Agent (CAA). A CAA can assist you with the application process and verify your documents, allowing you to keep the originals instead of mailing them to the IRS.
• Through a Certified Acceptance Agent (CAA): CAAs are authorized by the IRS to assist applicants in completing their ITIN application. They can verify your identity documents and send the application to the IRS on your behalf.

Step 5: Wait for Processing

It typically takes between 7 and 11 weeks for the IRS to process your application, though processing times can vary depending on the time of year. You’ll receive your ITIN in the mail once your application is approved. If there’s an issue with your application, the IRS will contact you by mail with instructions on how to resolve it.

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