How to Apply for an ITIN: Complete guide

How to Apply for an ITIN: A Step-by-Step Guide

Applying for an Individual Taxpayer Identification Number (ITIN) is a key step for non-US citizens who need to file US federal tax returns but don’t qualify for a Social Security Number (SSN). ITINs are essential for those who want to comply with US tax laws or pursue certain professional designations like Enrolled Agent (EA), which requires a valid Preparer Tax Identification Number (PTIN).

This guide will walk you through the step-by-step process of applying for an ITIN, including how to fill out Form W-7, the documents you need, and where to submit your application.

What Is an ITIN and Who Needs It?

An ITIN is a 9-digit number issued by the IRS to individuals who are not eligible for an SSN but have a tax reporting requirement. ITINs are used by:

• Nonresident aliens who are required to file a US tax return.
• Resident aliens are required to file a US tax return due to the number of days they’ve been in the US.
• Dependents or spouses of US citizens or resident aliens.
• Nonresident aliens who claim a tax treaty benefit.
• Foreign nationals who need to report US income, such as those with investments or business interests in the US.

The ITIN allows individuals to comply with US tax laws and file federal tax returns, even if they are not eligible for a Social Security Number.

Step-by-Step Guide: How to Apply for an ITIN

Step 1: Complete Form W-7

The ITIN application process begins with completing Form W-7, the official IRS application for an Individual Taxpayer Identification Number.

Part I: Reason You Are Submitting Form W-7

1. Reason for Applying:
   • Select the reason you are applying for an ITIN. Common reasons include:
     • a: Nonresident aliens are required to get an ITIN to claim tax treaty benefits.
     • b: Nonresident alien filing a U.S. tax return.
     • c: U.S. resident alien (based on days present in the U.S.) filing a U.S. tax return.
     • d: Dependent/spouse of a U.S. citizen/resident alien.
     • e: Dependent/spouse of a nonresident alien visa holder.
     • f: Nonresident alien student, professor, or researcher filing a U.S. tax return.
     • g: Other (must attach a detailed explanation).

Part II: Applicant Information

1. Name:
   • Line 1a: Enter your full legal name (first name, middle name, last name) as it appears on your passport or other official documents.
   • Line 1b: If your name has changed (e.g., after marriage), provide your previous legal name.
2. Mailing Address:
   • Line 2: Provide your current mailing address. This can be in the U.S. or abroad. It’s where the IRS will mail your ITIN.
     • If you are living outside the U.S., enter your foreign address here.
3. Foreign Address:
   • Line 3: If different from the mailing address, enter your foreign address here, including the country.
4. Birth Information:
   • Line 4: Enter your date of birth (MM/DD/YYYY), country of birth, and city/state of birth.
5. Other Information:
   • Line 5: Provide your gender (Male/Female).
   • Line 6a: Enter your country(ies) of citizenship.
   • Line 6b: If you have a U.S. visa, enter the visa number.
   • Line 6c: If you have ever received a U.S. SSN, enter it here. If you have never had one, leave this blank.
   • Line 6d: Specify the type of U.S. identification document you submit (e.g., passport, U.S. visa, driver’s license). You will need to submit the original document or a certified copy.
   • Line 6e: Enter the expiration date of the document you listed in Line 6d.
   • Line 6f: If you are applying for a renewal, provide your foreign tax identification number.
6. Line 6g: If you are a student, professor, or researcher and qualify for a tax treaty benefit, enter your U.S. entry date in this field.

Part III: Sign Here

1. Signature:
   • Sign and date the form. If you are filling out the form on behalf of someone else (e.g., a dependent), you will need to sign as the representative.
   • Include your phone number.

Step 2: Gather Required Documents

To apply for an ITIN, you must submit original or certified copies of certain supporting documents to prove your identity and foreign status. The IRS accepts 13 different types of documents, including:

1. Passport (standalone document—no other documents needed if submitted).
2. National ID card (must show a photo, name, address, date of birth, and expiration date).
3. Foreign birth certificate.
4. US or foreign driver’s license.
5. US or foreign military ID.
6. Visa issued by the US Department of State.
7. School records (for dependents under 18 years old).

For more information on the required documents, visit our blog on Documents Needed for ITIN Application.

Step 3: Submit Your Application

Once you've completed Form W-7 and gathered your supporting documents, you must submit your application to the IRS. There are three ways to submit:

You can mail Form W-7, along with your original or certified copies of identification documents and your tax return, to the following address:

Ensure that you send your application via a secure mailing service so that you can track its delivery. The IRS may take 7-11 weeks to process ITIN applications submitted by mail.

You can apply personally by visiting an IRS Taxpayer Assistance Center (TAC). Make sure to schedule an appointment in advance. The IRS will verify your documents, and you can submit Form W-7 and your tax return directly to the representative.

Find a TAC location near you: Find TAC Locations.

The IRS authorizes a Certified Acceptance Agent (CAA) to help you with the ITIN application process. They can verify your documents and submit your application on your behalf, eliminating the need to send original documents to the IRS.

For a list of CAAs, visit the Certified Acceptance Agent Program.

Step 4: Wait for Your ITIN

Once you’ve submitted your application, the IRS will review your Form W-7 and supporting documents. Processing times vary depending on how you applied:

• Mailed applications: Expect 7-11 weeks for processing.
• In-person applications at a TAC or via a CAA may take less time.

Once your ITIN is approved, you’ll receive a letter from the IRS with your 9-digit ITIN, which you can use for tax reporting purposes.

Renewing an ITIN

If you already have an ITIN but it has expired, you must renew it before filing your next US tax return. To renew your ITIN:

1. Complete Form W-7 as you would for a new ITIN.
2. Submit the required documents to verify your identity and foreign status.
3. Mail or apply in person using the same process as for new applications.

For more information, visit our guide on How to Renew an ITIN.

Common ITIN Application Mistakes to Avoid

Here are some common mistakes to watch out for when applying for an ITIN:

1. Missing or Incorrect Information: Ensure all fields on Form W-7 are completed accurately, including your name, date of birth, and citizenship status.
2. Submitting Ineligible Documents: Only submit documents that the IRS recognizes, such as a passport or national ID card.
3. Failing to Include a Tax Return: Your ITIN application must accompany a federal tax return unless you qualify for an exception (such as a tax treaty benefit or scholarship).
4. Not Using a CAA: If you’re worried about mailing original documents, use a Certified Acceptance Agent (CAA)to verify your documents instead.

For more tips, visit our blog on Common ITIN Application Mistakes.

FAQs About Applying for an ITIN

How long does it take to get an ITIN?

• Processing times for ITIN applications vary. If you apply by mail, it can take 7-11 weeks. The process may be faster if you apply in person at a TAC or through a CAA.

Can I work with an ITIN?

• No, an ITIN is strictly for tax purposes. It does not authorize you to work in the US or provide eligibility for Social Security benefits.

What happens if I don’t renew my ITIN?

• If your ITIN has expired and you do not renew it before filing your tax return, your refund may be delayed, and you may face additional penalties.

Do I need to include a tax return with my ITIN application?

• Your ITIN application must accompany a federal tax return unless you qualify for an exception (such as being a nonresident alien claiming a tax treaty benefit).

Conclusion

Applying for an ITIN is important for non-US citizens who need to file US federal tax returns but don’t qualify for a Social Security Number. Following this step-by-step guide ensures that your ITIN application is processed smoothly and that you remain compliant with US tax laws.