How to apply for itin for visiting parents?

Question

ITINMay 25, 2026

How to apply for itin for visiting parents?

Learn how to apply for an ITIN for visiting parents, covering eligibility, required documents, application steps, and potential pitfalls for non-residents.

— Anonymous

1 Answer

Gokce Tandogdu ITIN Specialist, itin.net May 25, 2026 · Accepted Answer · 2026-05-25

Yes, visiting parents who are not U.S. residents can apply for an Individual Taxpayer Identification Number (ITIN) if they need to file a U.S. tax return or meet specific IRS requirements. The process for how to apply for itin for visiting parents is primarily handled through IRS Form W-7. This guide details the steps involved, necessary documentation, and important considerations for non-residents seeking an ITIN.

Eligibility for an ITIN for Visiting Parents

An ITIN is assigned to individuals who are not eligible for a Social Security Number (SSN) but require a U.S. taxpayer identification number for tax purposes. For visiting parents, eligibility typically arises in specific scenarios:

Filing a U.S. Tax Return: If your parents have U.S. source income that requires them to file a U.S. federal income tax return (e.g., Form 1040-NR), they will need an ITIN. This can happen if they have rental income from U.S. property, income from a U.S. business, or other U.S. tax obligations.
Treaty Benefits: They may need an ITIN to claim treaty benefits on certain U.S. income, even if no tax return is ultimately filed. For example, if a U.S. payer is withholding tax at a higher rate than what a tax treaty allows, the non-resident alien may need to file a return with an ITIN to claim the reduced withholding.
Third-Party Reporting: Certain third parties may require an ITIN for reporting purposes, even if it does not directly relate to filing a tax return.

It is important to note that an ITIN is for tax purposes only and does not authorize an individual to work in the United States or provide eligibility for Social Security benefits.

Required Documentation for Form W-7

To apply for an ITIN, your visiting parents must complete Form W-7, Application for IRS Individual Taxpayer Identification Number. Along with Form W-7, they must provide original documents or certified copies of documents that prove their identity and foreign status. The IRS requires at least one document that shows both.

Commonly accepted documents include:

Passport: This is the preferred document as it establishes both identity and foreign status. If submitting a passport, it must be valid and unexpired.
National Identity Card: Must contain name, photograph, address, date of birth, and expiration date.
Birth Certificate: Must show name, date of birth, place of birth, and parents' names. If the birth certificate is not in English, a certified translation must accompany it.
Foreign Driver's License: Must contain name, photograph, address, date of birth, and expiration date.
Foreign Military Identification Card: Must contain name, photograph, address, date of birth, and expiration date.
Visa: If applicable, showing name and photograph.

Important Considerations for Documentation:

Originals or Certified Copies: The IRS will only accept original documents or certified copies from the issuing agency (e.g., the U.S. Department of State or a foreign equivalent). Photocopies are generally not accepted unless certified by the issuing agency.
Supporting Documents: In addition to a primary identification document, other documents may be required to verify specific information, such as a marriage certificate if the name has changed.
Document Retention: The IRS will return original documents within 60 days of receipt. However, it is advisable to have certified copies if possible, or to be prepared for the temporary absence of these important personal documents.

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

There are three primary methods for applying for an ITIN. Each method has distinct advantages and timelines. Understanding these options is key to a smooth application process.

Method 1: Mail Your Application Directly to the IRS

This is the most common method for individuals who can obtain original or certified copies of their identification documents.

Complete Form W-7: Fill out the application form accurately and completely. Any errors or omissions can lead to delays.
Gather Supporting Documents: Collect original or certified copies of identification documents proving identity and foreign status.
Include a Federal Tax Return: For most applicants, Form W-7 must be submitted with a valid U.S. federal income tax return. If your parents are applying because they need to file a tax return, this is the step where that return is included. If they are applying to claim treaty benefits, they will submit the relevant tax form (e.g., Form 1040-NR with the treaty article claimed).
Mail to the IRS: Send the completed Form W-7, along with the required documentation and tax return, to the following address: Internal Revenue Service Austin, TX 73301-0009 USA

Processing Time: This method typically takes the longest, with processing times ranging from 4 to 11 weeks, depending on IRS workload and the completeness of the application. The IRS will mail the ITIN directly to the applicant.

Method 2: Apply Through a Certified Acceptance Agent (CAA)

A Certified Acceptance Agent (CAA) is an individual or entity authorized by the IRS to assist applicants in obtaining ITINs. Using a CAA can simplify the process significantly.

Find a CAA: Locate a CAA. Services like itin.net are authorized CAAs and can assist you with the entire process. A list of CAAs is available on the IRS website, but authorized agents like itin.net can offer a more streamlined experience.
Complete Form W-7: Work with the CAA to fill out Form W-7. They will ensure accuracy and completeness.
Present Original Documents: Instead of mailing original documents to the IRS, you present them to the CAA. The CAA will verify the authenticity of these documents and forward the application package to the IRS on your behalf. The CAA will then return your original documents to you immediately, avoiding the risk of them being lost in the mail.
No Tax Return Required (in some cases): In certain situations, CAAs can submit Form W-7 without an accompanying tax return. This is particularly useful if the ITIN is needed for reasons other than immediate tax filing, though a tax return will still be required at some point if income is earned.

Processing Time: Applications submitted through a CAA are generally processed faster than those mailed directly to the IRS, often within 7 to 10 weeks. The CAA acts as an intermediary, ensuring all requirements are met before submission.

Method 3: Apply at an IRS Taxpayer Assistance Center (TAC)

Some IRS Taxpayer Assistance Centers (TACs) offer ITIN application services. However, appointments are required, and not all TACs provide this service. It is essential to verify with the specific TAC before visiting.

Schedule an Appointment: Call the IRS to schedule an appointment at a TAC that offers ITIN application assistance.
Bring Required Documents: Bring your completed Form W-7 and all original identification documents to the appointment.
In-Person Verification: An IRS representative will verify your original documents and review your application.

Processing Time: Similar to the CAA method, this can be faster than mailing directly, but appointment availability can be a bottleneck. The IRS will mail the ITIN once processed.

Cost and Timeline for ITIN Applications

There is no fee charged by the IRS to apply for an ITIN. However, if you use a Certified Acceptance Agent (CAA) service, the agent may charge a fee for their assistance. These fees vary by service provider.

Timeline Overview:

Mail to IRS: 4–11 weeks (can be longer during peak tax seasons like January-April)
Via Certified Acceptance Agent (CAA): 7–10 weeks (often faster due to pre-screening and direct submission)
Via IRS Taxpayer Assistance Center (TAC): Variable, dependent on appointment availability and IRS processing.

These timelines are estimates and can fluctuate based on IRS workload, the accuracy of the application, and the specific time of year. It is advisable to apply well in advance of any tax filing deadlines or other time-sensitive needs.

Common Mistakes When Applying for an ITIN

Several common errors can lead to delays or rejection of an ITIN application. Being aware of these pitfalls can help ensure a smoother process.

Incomplete or Inaccurate Form W-7: Missing information, incorrect names, or improperly entered addresses are frequent issues. Double-check all fields before submission.
Incorrect or Missing Documentation: Submitting photocopies instead of originals or certified copies, or failing to provide documents that prove both identity and foreign status, will cause delays. Ensure all required fields on the documents are present and legible.
Failure to Include a Tax Return (when required): Many applicants mistakenly believe they can get an ITIN without filing a tax return. While some exceptions exist (like claiming treaty benefits), most applications must be accompanied by a valid federal tax return.
Using Expired Identification: Ensure all identification documents are current and have not expired.
Not Certifying Documents Correctly: If using certified copies, ensure they are certified by the issuing agency. CAAs can certify copies of passports.
Mismatched Information: Ensure names and other identifying information on Form W-7 match exactly with the supporting documents. Any discrepancies can lead to rejection.

What Happens After Receiving an ITIN?

Once your parents receive their ITIN (in the form of an IRS letter, typically CP-565), they can use it for all U.S. tax-related matters. If they filed a tax return with their application, they should expect to receive any refund due or instructions regarding any tax liability.

ITIN Renewal:

ITINs do not expire automatically but are subject to renewal if not used on a federal tax return for three consecutive tax years. Additionally, the IRS has implemented a renewal program for ITINs that have not been renewed and have an IRS assigned middle digit of '70', '71', '72', or '73' (e.g., XX-XXX-XXXX-70). If your parents' ITIN falls into this category or has not been used for three years, they may need to renew it. The renewal process mirrors the initial application process, requiring Form W-7 and updated identification documents.

Future Tax Obligations:

If your parents plan to continue earning income in the U.S. or have ongoing U.S. tax obligations, they will need to file U.S. tax returns annually using their ITIN. This is particularly relevant if they own U.S. property or have investments generating U.S. income. For U.S. business owners, an ITIN is often a precursor to needing an Employer Identification Number (EIN) for their business, especially if they form a U.S. LLC or other entity. Applying for an EIN is a separate process, typically done using Form SS-4, and is essential for operating a business and meeting reporting requirements, such as those related to Form 5472 for foreign-owned disregarded entities.

Opening a U.S. bank account is also a common next step for non-residents with U.S. business interests or income. While an ITIN is often helpful for this, specific bank requirements can vary. Services like Mercury, Relay, or Brex may have different criteria for non-resident account opening, often requiring more than just an ITIN.

How to Get Help with the ITIN Application

Navigating the ITIN application process can be complex, especially for individuals unfamiliar with U.S. tax forms and procedures. Fortunately, several avenues for assistance are available.

Using Certified Acceptance Agents (CAAs)

As mentioned, Certified Acceptance Agents (CAAs) are authorized by the IRS to assist with ITIN applications. They can review your application for accuracy, help gather necessary documentation, and submit the package to the IRS. This can significantly reduce the chance of errors and expedite the process. Services like itin.net are authorized CAAs that specialize in helping individuals and businesses obtain ITINs and other necessary U.S. tax identification numbers. Working with a CAA like itin.net means you don't have to mail your original identification documents, as they will verify them on-site and return them to you immediately.

IRS Resources

The IRS website provides a wealth of information, including instructions for Form W-7, FAQs about ITINs, and a list of CAAs. You can also call the IRS directly with questions, though wait times can be long, and the assistance may be less personalized than that offered by a CAA.

Consulting a Tax Professional

For complex situations, such as those involving international tax treaties, significant U.S. investments, or intricate income structures, consulting with a qualified U.S. tax professional or CPA is highly recommended. They can provide tailored advice and ensure all tax obligations are met correctly. This is especially important if your parents have income from multiple sources or are unsure about their U.S. tax filing requirements. For individuals focused on establishing a U.S. presence for business, understanding the interplay between ITINs, EINs, and U.S. LLC formation is critical, and professional guidance can be invaluable. For more detailed information on these related topics, explore resources on EIN applications, U.S. LLC formation, and opening a U.S. bank account. Our specialist, Gokce Tandogdu, offers expertise in these areas, as detailed on our about page.

In summary, applying for an ITIN for visiting parents is a structured process managed by the IRS. By carefully following the steps, gathering the correct documentation, and understanding the available application methods, your parents can successfully obtain the necessary identification number for their U.S. tax obligations. Remember that the keyword "how to apply for itin for visiting parents" directs to this comprehensive guide, ensuring all aspects of the inquiry are addressed.