How to apply for itin with tax return?

Question

ITINMay 25, 2026

How to apply for itin with tax return?

Learn how to apply for an ITIN by filing your U.S. federal tax return. Understand the necessary forms, documentation, and IRS procedures to successfully obtain your Individual Taxpayer Identification Number.

— Anonymous

1 Answer

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

You can apply for an Individual Taxpayer Identification Number (ITIN) by filing your U.S. federal tax return. This process involves completing Form W-7, Application for IRS Individual Taxpayer Identification Number, along with your tax return and required documentation. The IRS uses ITINs to identify individuals who are required to have U.S. taxpayer identification numbers but do not have, and are not eligible to obtain, a Social Security number (SSN). This includes many non-resident aliens who have U.S. tax filing obligations.

Eligibility for Applying for an ITIN with Your Tax Return

Eligibility for an ITIN is determined by your U.S. tax status and filing requirements. You must have a U.S. federal tax liability or be filing a tax return for specific reasons, such as claiming an exception to a tax law or a tax treaty benefit. Common reasons for needing an ITIN include:

Filing a U.S. federal tax return as a non-resident alien with U.S. source income.
Claiming tax treaty benefits on U.S. source income.
Filing U.S. tax returns for specific situations, such as when required to report income for a U.S. business or when filing jointly with a U.S. citizen or resident alien spouse.
Being a dependent or spouse of a U.S. citizen or resident alien who is required to file a U.S. tax return.

It is important to note that an ITIN is solely for tax purposes and does not authorize employment in the United States or provide eligibility for Social Security benefits. If you are eligible for an SSN, you must apply for one through the Social Security Administration and cannot use the ITIN application process.

Required Documentation for Form W-7

When you apply for an ITIN with your tax return using Form W-7, you must submit original or certified copies of specific identification documents. The IRS requires proof of identity and foreign status. The most commonly accepted documents are:

Foreign Passport: This is the preferred document as it proves both identity and foreign status. If the passport is from your country of citizenship, it must be valid and unexpired.
National Identity Card: A card that shows your name, photograph, current address, date of birth, and signature. It must be issued by your country of citizenship or a country where you are a resident.
Birth Certificate: Must show your 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 your name, photograph, date of birth, current address, and signature.
Foreign Military Identification Card: Must contain your name, photograph, date of birth, and signature.
U.S. State Identification Card: Must contain your name, photograph, date of birth, current address, and signature.
Foreign Voter's Registration Card: Must contain your name, date of birth, and signature.
Civilan I.D. Card (for resident aliens): Must show your name, photograph, date of birth, current address, and signature.

You must submit original documents or certified copies from the issuing agency. The IRS will return original documents by mail, but this can take several weeks. Alternatively, you can use the services of a Certified Acceptance Agent (CAA) to verify your original documents, which can expedite the process and avoid mailing your original identification. itin.net works with CAAs to help individuals apply for their ITINs efficiently.

Filing Your Tax Return and Form W-7 Together

The primary method for applying for an ITIN is to file it concurrently with your U.S. federal income tax return. This is how most individuals who are not eligible for an SSN and have a tax obligation in the U.S. apply. The process involves these key steps:

Complete Your U.S. Tax Return: Prepare your relevant U.S. federal income tax return. For non-resident aliens, this is typically Form 1040-NR, U.S. Nonresident Alien Income Tax Return. Ensure all income, deductions, and credits are accurately reported.
Complete Form W-7: Fill out Form W-7 completely and accurately. You will need to provide your name, address, foreign tax identification number (if applicable), and information about the supporting identification documents you are submitting. You must also indicate the reason for applying for an ITIN, such as attaching a U.S. tax return.
Gather Supporting Documents: Collect your original or certified copies of identification documents proving identity and foreign status, as listed previously.
Submit Your Application: Mail your completed Form W-7, your U.S. federal tax return, and your supporting identification documents to the IRS address specified in the Form W-7 instructions. This is typically the Austin, Texas, address.

Important Note: If you are applying for an ITIN solely to claim tax treaty benefits or to establish a U.S. business presence, you might be able to apply for the ITIN without filing a tax return, but this is less common for the average applicant. The question of how to apply for itin with tax return is best answered by understanding this concurrent filing method.

Applying Through a Certified Acceptance Agent (CAA)

An alternative to mailing your original documents directly to the IRS is to use a Certified Acceptance Agent (CAA). CAAs are individuals or entities authorized by the IRS to help taxpayers obtain ITINs. When you apply through a CAA, they will:

Review your application and supporting documentation.
Verify your original identification documents and send certified copies to the IRS on your behalf.
Forward your completed Form W-7 and tax return to the IRS.

Using a CAA can save you the time and risk associated with mailing your original documents, as they are trained to handle the ITIN application process. This can be particularly beneficial for individuals who are not physically present in the United States or who prefer not to mail sensitive personal documents. itin.net can connect you with resources to find a CAA.

IRS Processing Times and What to Expect

Once the IRS receives your Form W-7 application and supporting documentation, processing times can vary. Generally, the IRS aims to issue an ITIN within 7 to 10 weeks from the date of application, especially during peak tax season. However, processing times can be longer during busy periods or if there are issues with your application or documentation.

Confirmation of ITIN Issuance: If your application is approved, you will receive a CP565, ITIN Assignment Letter, from the IRS containing your ITIN. This letter is crucial for all future tax filings.
If Your Application is Incomplete or Rejected: If the IRS needs more information or finds an issue with your application, they will send you a letter explaining the problem. This might be a request for additional documentation or clarification. If your application is rejected, you will need to correct the issues and resubmit.
Tracking Your Application: There is no direct way to track the status of your ITIN application online. You can contact the IRS directly by phone after 10 weeks if you have not received a response, but be prepared for potentially long wait times.

It is advisable to apply for your ITIN well in advance of any tax filing deadlines to allow ample time for processing and any necessary corrections. If you are planning to establish a U.S. business, such as a U.S. LLC, you may also need an Employer Identification Number (EIN), which is a separate application process using Form SS-4.

Common Mistakes to Avoid

Several common mistakes can delay or prevent the issuance of your ITIN. Being aware of these can help ensure a smoother application process:

Incomplete or Incorrectly Completed Form W-7: Ensure all fields are filled out accurately, especially your name, address, and the reason for applying. Missing information or typos can lead to delays.
Missing or Unacceptable Identification Documents: Double-check that you are submitting the required identification documents. Ensure they are original or certified copies from the issuing agency. If submitting a foreign passport, ensure it is valid and unexpired.
Not Attaching the Tax Return: If applying concurrently with a tax return, make sure the return is attached and properly completed. The W-7 application must be associated with a valid tax filing purpose.
Mailing Original Documents Without Verification: While the IRS will return original documents, mailing them carries a risk of loss. Using a CAA to verify your documents is a safer alternative.
Incorrect Address Information: Ensure the mailing address provided on Form W-7 is correct and current, as this is where the IRS will send your ITIN assignment letter and any other correspondence.
Applying for an ITIN When Eligible for an SSN: If you are eligible for an SSN, you must apply for one through the Social Security Administration. The IRS will reject an ITIN application if you are eligible for an SSN.

ITIN Renewal and Tax Obligations

ITINs do not expire, but the IRS may require renewal for certain ITINs that have not been used on a federal tax return for three consecutive tax years, or for those with specific ITINs that are part of a renewal program. The IRS will notify you by mail if your ITIN requires renewal. You will need to submit Form W-7 again, along with your tax return and updated identification documents.

Having an ITIN is essential for fulfilling U.S. tax obligations. Beyond filing taxes, an ITIN can be instrumental in opening a U.S. bank account, which is often a necessary step for non-residents conducting business or managing finances in the United States.

Seeking Professional Assistance

While the ITIN application process is designed to be accessible, navigating U.S. tax laws and documentation requirements can be complex, especially for individuals unfamiliar with the U.S. tax system. If you encounter difficulties or have specific questions related to your tax situation, consider seeking assistance.

Certified Acceptance Agents (CAAs): As mentioned, CAAs provide a valuable service by verifying your documents and assisting with the application. itin.net can guide you in finding a CAA.
Tax Professionals: For complex tax situations, including those involving foreign income, tax treaties, or U.S. business structures, consulting with a qualified tax professional or enrolled agent experienced with non-resident alien taxation is highly recommended. They can ensure your tax return is filed correctly and that your ITIN application meets all IRS requirements.

Understanding how to apply for an ITIN with your tax return is a critical step for many foreign nationals with U.S. tax obligations. By carefully following the IRS guidelines and gathering the necessary documentation, you can successfully obtain your ITIN and remain compliant with U.S. tax law.