How to Get an ITIN Number for Non-Residents: Form W-7 and Submission

To get an Individual Taxpayer Identification Number as a non-resident, you complete IRS Form W-7, attach a federal tax return along with original or certified identity and foreign-status documents, and submit the package to the IRS by mail, through a Certifying Acceptance Agent, or in person at an IRS Taxpayer Assistance Center. The ITIN is a nine-digit tax processing number for people who need to meet a U.S. federal tax obligation but aren’t eligible for a Social Security Number. It doesn’t grant work authorization, legal residency, or Social Security benefits.¹

Documents You Need to Prove Identity and Foreign Status

Every applicant has to prove two things: who they are, and that they are a foreign national. A valid passport is the only document that does both on its own, which is why most non-residents use it. Without a passport, you’ll need at least two documents from the IRS’s approved list, and at least one must show your photo.²

The IRS accepts 13 documents in total. These can establish either identity or foreign status:

USCIS photo identification
U.S. visa issued by the Department of State
Foreign military identification card
National identification card (must include a photo, name, address, date of birth, and expiration date)
Foreign voter’s registration card
Civil birth certificate (required for applicants under 18 who lack a passport; proves foreign status only if issued by a foreign country)
Medical records (dependents under age 6 only)
School records (dependents under age 24 if a student)

Four more can establish identity only, not foreign status:

U.S. driver’s license
U.S. military identification card
Foreign driver’s license
U.S. state identification card

Every document must be an original or a certified copy from the issuing agency. Notarized copies are not accepted. If you’re submitting two documents in place of a passport, both must be current and unexpired.³ Documents in a language other than English may require a certified English translation, so it’s worth having translations ready before you submit.⁴

Filling Out Form W-7

Form W-7 is the application. Download the current revision from the IRS website so you’re not working from an outdated version.⁵ Most applicants attach a completed federal tax return; if you qualify for one of the exceptions below, you’ll attach supporting documentation for that exception instead.

At the top of the form, check the reason for applying. Boxes are labeled “a” through “h.” Box “a” is the common choice for a non-resident alien required to obtain an ITIN to claim a tax treaty benefit. If you qualify for an exception to the return-attachment requirement, check box “h” and write in the exception number. The W-7 instructions walk through each reason code with examples.⁴

Your legal name has to match your supporting documents exactly. Enter your complete foreign address to establish residency outside the United States. If you also have a U.S. mailing address, include it; that’s where the IRS will send your assignment notice and return your documents. Fill in the identification document section with details like your passport number and expiration date, then sign and date the form. For children under 18 who cannot sign, a parent or court-appointed guardian signs and checks the box showing their relationship. Court-appointed guardians must attach a copy of the guardianship order.⁴

Even a small mismatch between the form and your documents can trigger a CP566 notice asking for clarification, which adds weeks to your timeline.

When You Can Skip the Tax Return

Most applicants attach a federal return to Form W-7, but five exceptions let you submit other paperwork instead. Attaching a return when you don’t need one, or leaving one off when you do, can get the application rejected.

Exception 1 covers passive income like pensions, annuities, rental payments, royalties, or dividends subject to third-party withholding or reporting where you aren’t required to file a return. You’ll need a letter from the withholding agent confirming your name and that an ITIN is required for distributions in the current tax year.
Exception 2 covers other income with treaty benefits, including wages, salary, or scholarship income. For wages, you’ll typically need an employment letter or contract plus a completed Form 8233 from the withholding agent. For scholarships, you’ll need an award letter from the institution, your passport showing a valid visa, a Form W-8BEN, and either an SSA denial letter or a letter from your school’s designated official confirming you won’t be working.
Exception 3 covers ownership of U.S. real property with a mortgage subject to third-party interest reporting.
Exception 4 covers parties to a sale of U.S. real property subject to FIRPTA withholding.
Exception 5 covers a non-U.S. representative of a foreign corporation who needs an ITIN to meet e-filing requirements under Treasury Decision 9363.

The W-7 instructions list the exact documents required for each exception.⁴ Exception 2 is where most international students and visiting scholars land. If you’re on an F-1, J-1, or M-1 visa and not working, your Designated School Official or Responsible Officer can provide a certification letter in place of the SSA denial letter.

Three Ways to Submit

By Mail

Send your Form W-7, tax return (if required), and original or certified documents to the ITIN Operations unit in Austin, Texas. The address depends on your shipping method:

U.S. Postal Service: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
Private delivery (UPS, FedEx, DHL): Internal Revenue Service, ITIN Operation, 3651 S IH35, Austin, TX 78741

Use a shipping method with tracking.⁶ Private carriers can’t deliver to P.O. boxes, so the street address is essential unless you’re using regular mail.⁷

Through a Certifying Acceptance Agent

Sending your passport overseas for weeks is a real concern for many non-residents. A Certifying Acceptance Agent (CAA) can verify your documents and submit the application on your behalf, so you keep your originals instead of waiting for the IRS to mail them back. Fees vary by agent and location.⁸ The IRS publishes a list of approved agents, and there are CAAs both in the U.S. and abroad.

At an IRS Taxpayer Assistance Center

Certain IRS Taxpayer Assistance Centers (TACs) review original documents in person, verify them, and hand them back at the end of your appointment. Same benefit as a CAA, no fee. Not every TAC offers ITIN services, so call 844-545-5640 to schedule an appointment at a location that does.⁹

Processing Time and What You’ll Receive

Standard processing takes about seven weeks. During tax season, from January 15 through April 30, or if you apply from outside the United States, expect nine to eleven weeks.⁶ The IRS does not issue a card. You’ll receive a CP565 notice by mail with your assigned nine-digit number. Keep this notice; it’s your official record of the ITIN.¹⁰

If you mailed original documents, the IRS returns them to the address on line 2 of your Form W-7 within 60 days.⁶ If they don’t arrive by then, call 800-829-1040 with your name, mailing address, and submission date ready.

What an ITIN Won’t Do at Tax Time

An ITIN lets you file and pay federal taxes, but it does not open the door to every credit an SSN would. Two limits catch people out.

The Earned Income Tax Credit is unavailable if either spouse on a joint return has an ITIN rather than an SSN. Even dependents with valid SSNs don’t unlock it when a primary or secondary filer uses an ITIN.¹¹

The Child Tax Credit requires the child to have a valid SSN. A dependent with only an ITIN does not qualify for the CTC or the Additional Child Tax Credit.¹² A dependent with an ITIN who is a U.S. national or resident alien may qualify for the smaller nonrefundable Credit for Other Dependents.¹

Keeping the ITIN Active

ITINs expire. If yours goes unused on a federal tax return for three consecutive tax years, it expires on December 31 of that third year.¹³ Filing a return even once in a three-year window resets the clock.

To renew, fill out a new Form W-7, but check the “Renew an existing ITIN” box in the top-right corner instead of applying for a new number. Select the reason code that applies to you, enter your old ITIN if you know it, and submit your identity documents the same way as a new application. Spouses and dependents renewing to be claimed for a tax benefit must be listed on an attached federal return with the relevant schedule or form. If your name changed since the ITIN was issued, include documentation such as a marriage certificate or court order.¹³ Renew before you need to file; submitting a renewal alongside a return during tax season can delay any refund or credit you’re owed.

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Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
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Internal Revenue Service. ITIN Supporting Documents
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Internal Revenue Service. Topic No 857 Individual Taxpayer Identification Number (ITIN)
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Internal Revenue Service. Instructions for Form W-7
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Internal Revenue Service. About Form W-7 Application for IRS Individual Taxpayer Identification Number
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Internal Revenue Service. How to Apply for an ITIN
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Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
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Internal Revenue Service. ITIN Acceptance Agents
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Internal Revenue Service. IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review
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Internal Revenue Service. Understanding Your CP565 Notice
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Internal Revenue Service. Individual Taxpayer Identification Number (ITIN) Reminders for Tax Professionals
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Internal Revenue Service. Child Tax Credit
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Internal Revenue Service. How to Renew an ITIN