If you need to file taxes in the United States but don't qualify for a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN) is your solution. Whether you're a nonresident alien, a dependent or spouse of a U.S. citizen, or someone else required to file a U.S. tax return, understanding how to get an ITIN is essential for maintaining tax compliance.
This comprehensive guide walks
you through every step of the ITIN application process, from determining your
eligibility to receiving your nine-digit tax identification number. By the end,
you'll know exactly how to apply for ITIN and what documents you need to
succeed.
What is an ITIN?
An Individual Taxpayer
Identification Number (ITIN) is a tax processing number issued by the Internal Revenue
Service (IRS). It's a nine-digit number that always begins with the number 9
and is formatted like a Social Security Number (XXX-XX-XXXX).
The IRS created ITINs to ensure
that people who aren't eligible for an SSN can still comply with U.S. tax laws.
It's important to understand that an ITIN is only for tax purposes—it
doesn't provide authorization to work in the U.S., qualify you for Social
Security benefits, or establish eligibility for the Earned Income Tax Credit.
Who Needs an ITIN?
Before you learn how to get an
ITIN, you should confirm whether you actually need one. You may need to apply
for ITIN if you fall into any of these categories:
•
Nonresident aliens required to file a U.S. tax
return: This includes foreign individuals earning income from U.S. sources
who must file tax returns but cannot obtain an SSN.
•
U.S. resident aliens filing tax returns: If
you're a resident alien for tax purposes but ineligible for an SSN, you'll need
an ITIN.
•
Dependents or spouses of U.S. citizens or resident
aliens: If you're claimed as a dependent on someone else's tax return, or
if you're a spouse filing jointly, you may need an ITIN.
•
Nonresident aliens claiming tax treaty benefits:
Even if you're not required to file a return, you may need an ITIN to claim
certain tax treaty benefits.
Documents You Need to Apply for ITIN
Gathering the right
documentation is crucial when you apply for ITIN. The IRS has specific
requirements, and missing or incorrect documents will delay your application.
Required Form
Form W-7, Application for
IRS Individual Taxpayer Identification Number: This is the official
application form you must complete. You can download it from the IRS website at
IRS.gov.
Proof of Identity and Foreign Status
You must submit original
documents or certified copies from the issuing agency to prove both your
identity and foreign status. The IRS accepts 13 types of documents, but your passport
is the only document that can stand alone. If you don't submit a passport,
you'll need to provide a combination of other documents.
Acceptable documents include:
•
Passport (the only stand-alone document)
•
National identification card
•
U.S. driver's license
•
Civil birth certificate
•
Foreign driver's license
•
U.S. state identification card
•
Foreign voter's registration card
•
U.S. military identification card
•
Foreign military identification card
•
Visa
•
U.S. Citizenship and Immigration Services (USCIS) photo
identification
•
Medical records (only for dependents under age 6)
•
School records (only for dependents under age 14, or
under age 18 if a student)
Important: Documents
must be current (not expired) and show your name, photograph (when applicable),
and other identifying information. At least one document must have your date of
birth, and at least one must have your current foreign address.
Tax Return or Exception Documentation
You must attach your federal
tax return to Form W-7 unless you qualify for an exception. The most common
exceptions include:
•
Third-party withholding on passive income
•
Tax treaty benefits
•
Dependent of U.S. citizen/resident alien
If you qualify for an
exception, you must provide supporting documentation that proves your need for
an ITIN without a tax return.
How to Get an ITIN: Step-by-Step Application Process
Now that you understand what an
ITIN is and what documents you need, let's walk through the exact steps to
apply for ITIN successfully.
Step 1: Complete Form W-7
Download Form W-7 from IRS.gov
and fill it out completely and accurately. The form asks for:
•
Your name (as shown on your passport or other identification)
•
Your mailing address
•
Your foreign (non-U.S.) address
•
Your date of birth
•
Your country of citizenship
•
Your foreign tax identification number (if applicable)
•
The reason you're submitting Form W-7 (select from the
list of options)
•
Information about any previously assigned ITIN or SSN
Pro tip: Read the
instructions carefully. Common mistakes include selecting the wrong reason for
applying or providing incomplete address information.
Step 2: Attach Your Tax Return (Unless You Qualify for an Exception)
Attach your completed federal
tax return to Form W-7. Do not send a state tax return. If you qualify for one
of the IRS exceptions and don't need to file a tax return, attach the required
exception documentation instead.
Step 3: Gather Your Supporting Documents
Collect your original
identification documents or certified copies. Remember:
•
Notarized copies are not acceptable
•
Documents must be originals or certified by the issuing
agency
•
The IRS will return your original documents within 60
days
Step 4: Choose Your Submission Method
You have three options for how
to get an ITIN:
Option 1: Mail Your
Application
Mail Form W-7, your tax return
(if required), and your original documents or certified copies to:
Internal Revenue Service
Austin Service Center ITIN Operation P.O. Box 149342 Austin, TX 78714-9342
Use a trackable mailing method
since you're sending original documents.
Option 2: Apply in Person at
an IRS Taxpayer Assistance Center (TAC)
You can make an appointment at
a local IRS Taxpayer Assistance Center. This option allows an IRS
representative to review your original documents and return them to you
immediately, so you don't have to mail your passport or other important
documents.
To find a TAC and schedule an
appointment, call 844-545-5640.
Option 3: Use an
IRS-Authorized Certifying Acceptance Agent (CAA)
A Certifying Acceptance Agent
is authorized by the IRS to assist applicants with ITIN applications. A CAA can
review your documents, certify them, and submit the application on your behalf.
This means you don't have to send your original documents to the IRS.
You can find a list of
authorized CAAs on the IRS website. Note that CAAs may charge a fee for their
services.
Step 5: Wait for Processing
The IRS typically processes
ITIN applications within 7 weeks during the off-peak season (May through
December) and 9-11 weeks during peak season (January through April).
You'll receive a letter from the IRS with your ITIN or a notice explaining why
your application was rejected.
Your original documents will be
returned to you separately within 60 days.
Common Mistakes to Avoid When You Apply for ITIN
Many ITIN applications are
rejected or delayed due to preventable errors. Here are the most common
mistakes:
•
Submitting notarized copies instead of originals or
certified copies: Notarized documents are not acceptable.
•
Missing signatures: Form W-7 must be signed and
dated.
•
Incomplete documentation: Failing to provide
enough documents to prove both identity and foreign status.
•
Applying too early: You must have a valid reason
to need an ITIN right now. You can't apply "just in case" you might
need one in the future.
•
Not including a tax return: Unless you qualify
for an exception, you must attach a tax return to Form W-7.
•
Sending expired documents: All documents must be
current and not expired.
What Happens After You Receive Your ITIN?
Once you receive your ITIN, you
can use it to:
•
File your federal tax returns
•
Claim tax treaty benefits
•
Open interest-bearing bank accounts (at some financial
institutions)
•
Comply with U.S. tax obligations if you have
U.S.-sourced income
Keep Your ITIN Active
Important: ITINs that
aren't used on a federal tax return for three consecutive years will expire.
Additionally, ITINs issued before 2013 have been expiring on a rolling basis
and need to be renewed if you still need to file taxes.
To renew an expired ITIN,
you'll need to complete the same application process using Form W-7.
Tips for a Successful ITIN Application
1.
Apply during the off-peak season (May-December)
if possible for faster processing.
2.
Use a Certifying Acceptance Agent if you're
concerned about mailing your original passport.
3.
Double-check everything before submitting.
Review Form W-7 for accuracy and completeness.
4.
Keep copies of everything you submit for your
records.
5.
Use trackable mail if mailing your application
to ensure it arrives safely.
6.
Be patient during peak season when processing
times are longer.
7.
Contact the IRS if you don't receive your ITIN
or documents within the expected timeframe.
Frequently Asked Questions About How to Get an ITIN
How long does it take to get
an ITIN?
Processing typically takes 7
weeks during off-peak season (May-December) and 9-11 weeks during peak season
(January-April).
Can I check the status of my
ITIN application?
Yes, you can call the IRS at
800-829-1040 (within the U.S.) or 267-941-1000 (outside the U.S.) to check your
application status. Wait at least 7 weeks from the date you submitted your
application before calling.
What if my ITIN application
is rejected?
If your application is
rejected, the IRS will send you a letter explaining the reason. Common reasons
include insufficient documentation or errors on Form W-7. You can correct the
issues and resubmit your application.
Do I need to renew my ITIN?
Yes, ITINs expire if not used
on a tax return for three consecutive years. ITINs issued before 2013 have also
been expiring on a rolling basis. Check the IRS website to see if your ITIN
needs renewal.
Can I apply for an ITIN
without a tax return?
Only if you qualify for one of
the IRS exceptions, such as claiming tax treaty benefits or being a dependent
of a U.S. citizen. You must provide supporting documentation for the exception.
Is an ITIN the same as a
Social Security Number?
No. An ITIN is only for tax
filing purposes and does not authorize you to work in the U.S. or provide
eligibility for Social Security benefits or certain tax credits that require a
valid SSN.
Conclusion
Understanding how to get an
ITIN doesn't have to be complicated. By following this step-by-step guide,
gathering the proper documentation, and avoiding common mistakes, you can
successfully apply for ITIN and obtain your tax identification number.
Whether you choose to mail your
application, visit an IRS Taxpayer Assistance Center, or work with a Certifying
Acceptance Agent, the key is to be thorough, accurate, and patient. Your ITIN
is an important tool for complying with U.S. tax laws, and taking the time to
apply correctly will save you delays and frustration.
Remember to keep your ITIN
active by filing taxes regularly, and don't hesitate to reach out to the IRS or
a tax professional if you have questions about your specific situation. With
the right preparation and knowledge, you'll have your ITIN in hand and be ready
to fulfill your tax obligations with confidence.
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