How to Get an ITIN Number for a Nonresident Alien

To get an ITIN as a nonresident alien, file IRS Form W-7 together with a completed U.S. federal tax return and documents proving your identity and foreign status. You send the package to the IRS by mail, or you hand it to an IRS Taxpayer Assistance Center, a VITA site with ITIN services, or a Certifying Acceptance Agent. The IRS issues the nine-digit number solely for federal tax processing; it does not authorize work or change immigration status.¹

Confirm You Actually Need an ITIN

An ITIN is for people who have a U.S. federal tax obligation but cannot get a Social Security Number. For nonresident aliens, the qualifying reasons usually fall into one of these situations:¹

You earned U.S. income and need to file a federal return.
You are claiming reduced withholding or an exemption under a tax treaty.
You are a spouse or dependent listed on a U.S. citizen’s or resident alien’s return.
You are a nonresident student, professor, or researcher receiving a stipend, fellowship, or grant that requires tax reporting.

Wanting the number for a non-tax purpose is not a qualifying reason. And the number itself is narrow in what it does. An ITIN does not authorize you to work in the United States, does not confer or change immigration status, does not qualify you for Social Security benefits, and does not qualify you for the Earned Income Tax Credit, which requires a valid SSN.²

Build the Application Package

Most first-time applicants have to send three things together: Form W-7, a completed federal tax return, and original identification documents (or certified copies from the issuing agency).

Attach a Federal Tax Return

You generally cannot submit Form W-7 by itself. Attach it to the front of your paper federal return and mail everything as one package. If a spouse or dependents are also applying, attach all their W-7 forms to the same return, and leave the SSN field blank for each person applying. The IRS assigns the numbers and processes the return afterward.³

You cannot e-file a return using an ITIN in the same calendar year the ITIN is assigned. E-filing becomes available in later years.³

A handful of situations let you file the W-7 without a return. The most common for nonresidents are passive U.S. income already subject to third-party withholding (Exception 1), tax treaty benefits documented by the withholding agent (Exception 2), and third-party information reporting such as mortgage interest (Exception 3). If one applies, check box “h” on the W-7, write the exception number on the dotted line, and include the supporting documentation the W-7 instructions list for that exception.⁴

Prove Identity and Foreign Status

Every application needs documentation showing two things: who you are, and that you have a connection to a country outside the U.S. A valid passport is the only single document that proves both. Submit an original passport or a certified copy from the issuing government, and you need nothing else.⁵

Without a passport, you need at least two documents from the IRS’s list of 13 accepted items, with one covering identity and one covering foreign status. Commonly used options include a national identification card showing name, photo, address, date of birth, and expiration date; a civil birth certificate; a foreign voter’s registration card; a foreign driver’s license; a U.S. visa; and USCIS photo identification.³

Documents must be originals or certified copies issued by the original agency and stamped with its official seal. The IRS does not accept plain photocopies or notarized copies. Overseas military spouses and dependents applying from an APO or FPO address may submit notarized copies with a copy of the servicemember’s military ID.⁵ Any document in a foreign language needs a certified English translation attached, signed by the translator; the translation supplements the original rather than replacing it.

Fill Out Form W-7

Get the current Form W-7 from the IRS website. Small mismatches between the form and your ID cause delays, so work carefully.

Start with the reason for applying. Check the single box that best fits your situation:³

Box a — nonresident alien claiming a tax treaty benefit.
Box b — nonresident alien filing a U.S. federal tax return.
Box d — dependent of a U.S. citizen or resident alien.
Box e — spouse of a U.S. citizen or resident alien.
Box f — nonresident student, professor, or researcher filing a return or claiming an exception.
Box h — other, used when claiming an exception; write the exception number on the dotted line.

If you check box a, also enter the treaty country and the specific treaty article number in the spaces below box h. For wage-related treaty benefits, attach a copy of the completed withholding agent’s portion of Form 8233.⁴

Enter your legal name exactly as it appears on your passport or national ID. Give both a current U.S. mailing address and your permanent foreign address; leaving out the foreign address triggers a request for more information before the IRS will process the application. A parent or legal guardian signs for a minor.

Submit the Application

You have four ways to get the package to the IRS. The right choice usually comes down to whether you are inside or outside the U.S. and whether you are willing to mail your original documents.

By Mail

Send the W-7, supporting documents, and attached tax return to the IRS ITIN Operation in Austin, Texas.⁶ Use registered mail or a private delivery service so the package is tracked. The IRS returns original documents by standard mail, but returns can take up to 60 days after processing.¹

At an IRS Taxpayer Assistance Center

If you are in the U.S. and would rather not mail originals, visit a Taxpayer Assistance Center that offers ITIN services. Call 844-545-5640 to schedule; walk-ins are not accepted and appointments can be weeks out. Staff review the W-7, authenticate most supporting documents, hand your documents back the same day, and forward the application to the IRS. Each family member applying must attend in person with their own package. TACs cannot authenticate school or medical records for dependents; those still have to be mailed.⁷

Through a VITA Site with ITIN Services

Some Volunteer Income Tax Assistance sites staff Certifying Acceptance Agents who will help complete the W-7, authenticate most documents, return them at the appointment, and mail the application, all for free. If you qualify, they can also prepare your tax return at no cost. Not every VITA site offers ITIN services, so check the IRS website first.⁸

Through a Certifying Acceptance Agent

A Certifying Acceptance Agent (CAA) is a private individual or business authorized by the IRS to review W-7 paperwork and verify documents on the IRS’s behalf. The agent submits a Certificate of Accuracy with your package. This is often the practical choice from outside the United States, since some CAAs operate at foreign locations. CAAs charge fees, and rates vary.⁹

Processing Time and Getting Your Number

Outside tax season, the IRS takes roughly 7 weeks to process an ITIN application. During tax season (January 15 through April 30), or for applications from overseas, expect 9 to 11 weeks.¹

When the IRS approves the application, you receive a CP565 notice in the mail with your new ITIN. Keep the notice; it is your official record and matters later if you ever become eligible for a Social Security Number. If the application is denied, the notice explains why and how to resubmit.

If nothing arrives after the expected window, you can check status by phone. From within the U.S., call 800-829-1040 (7 a.m. to 7 p.m. local time). From outside the U.S., call 267-941-1000 (not toll-free). Use the same numbers if your original documents have not come back within 60 days of processing.¹

Keeping the ITIN Active

An ITIN is not permanent. Once yours is issued, it expires on December 31 of the third consecutive year you do not use it on a federal tax return.¹⁰ Renewal uses the same Form W-7 with the “Renew an existing ITIN” box checked at the top, and the package moves through the same four channels described above. You only need to renew before filing a federal return; an expired ITIN that appears only on information returns such as a Form 1099 does not have to be renewed.

1
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
2
Internal Revenue Service. Who Qualifies for the Earned Income Tax Credit (EITC)
3
Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
4
Internal Revenue Service. Instructions for Form W-7
5
Internal Revenue Service. ITIN Supporting Documents
6
Internal Revenue Service. How to Apply for an ITIN
7
Internal Revenue Service. IRS Taxpayer Assistance Centers with ITIN Services
8
Internal Revenue Service. Volunteer Income Tax Assistance (VITA) Sites with ITIN Services
9
Internal Revenue Service. ITIN Acceptance Agent Program
10
Internal Revenue Service. How to Renew an ITIN