To get an ITIN (Individual Taxpayer Identification Number), you submit Form W-7 to the IRS with proof of identity and foreign status, and in most cases a federal tax return. You can send it by mail, through an IRS-authorized acceptance agent, or at an IRS Taxpayer Assistance Center by appointment. This guide explains who needs an ITIN and how the process works.
What an ITIN is, and what it is not
An ITIN is a nine-digit tax processing number beginning with 9, issued to people who must file or be named on a U.S. tax return but are not eligible for a Social Security number. It is only for federal tax purposes. It does not authorize work in the United States, change immigration status or qualify you for Social Security benefits.
Who needs an ITIN
- Non-resident aliens who must file a U.S. tax return, such as owners of U.S. businesses with income effectively connected to a U.S. trade or business.
- Non-residents claiming a tax treaty benefit.
- U.S. resident aliens who are not eligible for an SSN and file a return.
- Spouses or dependents listed on a U.S. return who cannot get an SSN.
Not everyone with a U.S. LLC needs an ITIN. If you only need a business tax number, an EIN is enough. Whether you need an ITIN depends on your filing requirements, so ask a tax professional if you are unsure.
How to apply: step by step
1. Fill out Form W-7
Form W-7 is the Application for IRS Individual Taxpayer Identification Number. You choose the reason you are applying, provide your name, foreign address, date and country of birth, and details of your identity document.
2. Gather identity documents
You must prove both identity and foreign status. A valid passport is the only single document that proves both. Without a passport, you need a combination of other documents from the IRS list, such as a national ID card, driver's license, birth certificate or visa. The IRS accepts originals or copies certified by the issuing agency; plain photocopies are not accepted.
3. Attach your tax return (unless you qualify for an exception)
Most applicants attach the federal tax return that requires the ITIN. The IRS lists exceptions, for example for certain treaty benefits or third-party withholding situations, and these require supporting documents. Check the exception you claim against the current W-7 instructions.
4. Choose how to submit
- Mail to the IRS ITIN Operation (P.O. Box 149342, Austin, TX 78714-9342 in the current instructions), with original documents or copies certified by the issuing agency.
- Acceptance Agent or Certifying Acceptance Agent: an Acceptance Agent helps with the W-7 and sends your documents to the IRS, while a Certifying Acceptance Agent can verify originals and return them to you, so you may not need to mail your passport.
- IRS Taxpayer Assistance Center: by appointment, within the United States.
How long does an ITIN take?
The IRS asks you to allow about seven weeks, and 9 to 11 weeks if you apply between January 15 and April 30 or from outside the U.S. Incomplete applications are the main cause of delays.
Reasons applications get rejected
- Missing or incorrect supporting documents, or documents that are not certified.
- No tax return attached and no valid exception.
- Name or date of birth that does not match the identity document.
- Using a passport that has expired.
Does an ITIN expire?
Per the W-7 instructions, an ITIN that was not included on a federal tax return for three consecutive tax years expires on December 31 of the third year. It must be renewed with a new Form W-7 and documents before it is used on a return again. If you changed your name, mention it on the renewal.
Frequently Asked Questions
Can I apply for an ITIN from outside the United States?
Yes. You can mail the application to the IRS or use an acceptance agent, who can verify your documents so you do not have to send your original passport.
Do I need a tax return to get an ITIN?
In most cases yes, since the ITIN exists so you can file a return. A few exceptions exist, and each one requires its own documentation.
Is an ITIN the same as an EIN?
No. An ITIN identifies an individual for tax filing, while an EIN identifies a business entity.
Can I work in the U.S. with an ITIN?
No. An ITIN is only a tax processing number and does not grant work authorization.
Can I apply for an ITIN and an EIN at the same time?
They are separate applications with separate forms, but you can prepare them together. You do not need an ITIN to obtain an EIN.
Want help with the application? See our ITIN application service.
