How to Get an ITIN Number for a Nonresident Spouse

To get an ITIN for a nonresident spouse, you file IRS Form W-7 together with your federal tax return and either original or agency-certified documents proving your spouse’s identity and foreign status. The point of the exercise is almost always the same: filing jointly instead of separately. For tax year 2026, that shift nearly doubles your standard deduction, from $16,100 to $32,200.¹ The paperwork is straightforward, but the IRS is strict about a few points that trip people up, so it pays to work through it carefully the first time.

Make the Residency Election First

If your spouse is a nonresident alien, you cannot simply check “married filing jointly” and be done. Federal law lets a U.S. citizen or resident alien elect to treat a nonresident spouse as a U.S. resident for tax purposes, and that election is what unlocks the joint return.²

You make the election by attaching a signed statement to the joint Form 1040 for the first year it applies. The statement must say that one spouse was not a U.S. citizen or resident at the end of the tax year and the other was, and that you are both choosing to be treated as U.S. residents for the entire year. Include each spouse’s name, address, and taxpayer identification number. If you missed the election on your original return, you can still make it by filing Form 1040-X within three years of the original filing date or two years of paying the tax, whichever is later.³

Understand the trade before you sign. Once you make the election, both spouses must report worldwide income to the IRS for that year and for every year the election stays in effect.³ The Foreign Earned Income Exclusion and foreign tax credits can offset a lot of that, but the reporting duty is real. The election remains in place until you revoke it, divorce, or one spouse dies. And if you terminate it, you and that same spouse can never make it again.² Treat it as a one-time-per-couple decision.

Fill Out Form W-7

Form W-7 is the ITIN application itself.⁴ It asks for your spouse’s full legal name, date of birth, country of birth, country of citizenship, and mailing address. Add any foreign tax identification number or U.S. visa information if applicable.

The form requires you to check a reason box. For a nonresident spouse of a U.S. citizen or resident alien, that box is “e.” When you check it, write the U.S. spouse’s full name and SSN or ITIN on the dotted line provided.⁵

One requirement catches almost everyone off guard: you must attach a completed U.S. federal tax return to the W-7. The IRS generally will not process the application without one. A handful of narrow exceptions exist (passive income subject to withholding, tax treaty benefits, mortgage interest reporting, dispositions of U.S. real property), but they rarely apply to a spouse application.⁶ Plan to send the W-7 and the joint return together in one envelope.

Gather the Right Documents

Your spouse must prove both identity and foreign status. A valid passport is the cleanest choice because it is the only single document that does both jobs on its own.⁶ Without a passport, you need at least two documents from the IRS list, and at least one has to carry a photograph.

Documents that establish both identity and foreign status include a passport, USCIS photo identification, a U.S. visa, a national identification card containing name, photo, address, date of birth, and expiration date, a foreign military ID, and a foreign voter’s registration card. A civil birth certificate proves identity and also proves foreign status when issued by a foreign country. Documents that prove identity only include a U.S. driver’s license, a U.S. state ID, a U.S. military ID, and a foreign driver’s license. Medical records (under age 6) and school records (under age 24, if a student) apply to dependents, not spouses.⁶

Here is where applications go wrong most often. Documents must be originals or copies certified by the agency that issued them, meaning the copy carries the issuing government body’s stamp or seal. The IRS does not accept copies notarized by a notary public, with one narrow exception for military personnel applying from overseas.⁶ A notarized photocopy of a passport will come back to you unprocessed.

Choose How to Submit

You have three ways to file the package, and the right one usually depends on how you feel about mailing a passport.

By Mail

Send Form W-7, the supporting documents, and your federal tax return to Internal Revenue Service, Austin, TX 73301-0009. For private delivery services like FedEx or UPS, the address is Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional Highway 35, Austin, TX 78741-0000.⁶ The IRS returns original documents in a separate mailing, and that can take up to 60 days.⁷

In Person at an IRS Taxpayer Assistance Center

Some IRS Taxpayer Assistance Centers offer in-person document review. Staff authenticate your originals on the spot and hand them back at the end of the appointment, then mail the application to the processing center for you.⁸ Not every TAC offers ITIN service, and appointments are required. Call 844-545-5640 to schedule.⁹

Through a Certifying Acceptance Agent

The IRS authorizes tax professionals to help with ITIN applications, and there are two tiers. A standard Acceptance Agent can review and submit your application but cannot certify documents, so you still need originals or agency-certified copies. A Certifying Acceptance Agent (CAA) can certify copies of your spouse’s passport and birth certificate, which means your originals never leave your hands. A CAA also prepares a Certificate of Accuracy that goes with the application.¹⁰ Fees vary, so ask upfront. The IRS keeps a searchable list of agents on its website.

What Happens After You Submit

Outside of tax season, the IRS generally processes ITIN applications in about 7 weeks. During peak filing season (January 15 through April 30), or for applications from overseas, expect 9 to 11 weeks.¹¹ When the application is approved, the IRS mails a CP 565 notice with your spouse’s assigned ITIN to the address on Form W-7.¹²

To check status, wait at least 7 weeks and then call 800-829-1040 from inside the United States, or 267-941-1000 from abroad (that number is not toll-free).¹¹ Because the return travels with the W-7, the IRS will not process the return until the ITIN is issued, so any refund waits on the ITIN.

Filing Jointly Has Real Payoff

Once the ITIN is issued, filing jointly gets you the full $32,200 standard deduction for 2026, compared with $16,100 for married filing separately.¹ It also opens up credits like the Child Tax Credit, though a qualifying child still needs their own valid SSN.¹³ One credit stays out of reach regardless: neither spouse can claim the Earned Income Tax Credit if either files with an ITIN rather than an SSN.¹¹

Why Applications Get Rejected

The single most common reason is document form: photocopies or notary-notarized copies instead of originals or agency-certified copies. The IRS will not bend on this. Other repeat problems include forgetting to attach the federal tax return, missing signatures on Form W-7, and submitting two documents that both prove identity but neither proves foreign status. If the IRS needs more information, they send a letter asking for it, and any back-and-forth adds weeks. Double-check everything before you seal the envelope.

What an ITIN Does Not Do

An ITIN is for federal tax purposes only. It does not authorize your spouse to work in the United States, create eligibility for Social Security benefits, change immigration status, or function as identification outside the tax system.¹¹ If your spouse later becomes eligible for a Social Security number, they should apply for one and stop using the ITIN, and notify the IRS so the old ITIN records can be linked to the new SSN.

1
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
2
Office of the Law Revision Counsel. 26 USC 6013 – Joint Returns of Income Tax by Husband and Wife
3
Internal Revenue Service. Nonresident Spouse
4
Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
5
Internal Revenue Service. Instructions for Form W-7
6
Internal Revenue Service. Instructions for Form W-7
7
Internal Revenue Service. IRS Notice CP565 – Confirmation of Your Individual Taxpayer Identification Number
8
Internal Revenue Service. IRS Taxpayer Assistance Centers with ITIN Services
9
Internal Revenue Service. IRS Taxpayer Assistance Centers Providing In-person ITIN Document Review
10
Internal Revenue Service. ITIN Acceptance Agents
11
Internal Revenue Service. Individual Taxpayer Identification Number
12
Internal Revenue Service. Understanding Your CP565 Notice
13
Internal Revenue Service. Child Tax Credit