How to get itin in usa?

Question

ITINMay 25, 2026

How to get itin in usa?

Learn how to obtain an Individual Taxpayer Identification Number (ITIN) in the USA, a crucial step for non-residents filing U.S. taxes. This guide covers eligibility, required documents, and the application process.

— Anonymous

1 Answer

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

You can obtain an Individual Taxpayer Identification Number (ITIN) in the USA by submitting an application to the Internal Revenue Service (IRS) along with proof of identity and foreign status. An ITIN is a tax processing number issued by the Internal Revenue Service (IRS) for certain resident and non-resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is required for U.S. tax purposes when you do not have and are not eligible to obtain an SSN. This guide will explain the process of how to get an ITIN in the USA.

Who Needs an ITIN?

An ITIN is necessary for individuals who have U.S. tax obligations but are not eligible for an SSN. This typically includes:

Non-resident aliens who must file a U.S. tax return but do not have an SSN. For example, if you earn income from U.S. sources (like rent from a U.S. property or wages from a U.S. employer if you don't qualify for an SSN) or are claiming a tax treaty benefit.
Resident aliens (based on days present in the U.S.) who are required to file a U.S. tax return or claim a tax treaty benefit and do not have an SSN. This is less common, as most resident aliens are eligible for an SSN.
Dependents or spouses of U.S. citizens or resident aliens who are not eligible for an SSN.
Dependents or spouses of non-resident alien visa holders who are not eligible for an SSN.

In essence, if the IRS requires you to file a tax return or report income, and you don't have an SSN, you will likely need an ITIN. This applies even if you have no U.S. tax liability; the ITIN is for tax processing.

Eligibility Requirements for an ITIN

To be eligible for an ITIN, you must have a U.S. tax filing requirement or meet specific exceptions. The most common reasons for needing an ITIN include:

Filing a U.S. federal tax return (e.g., Form 1040-NR for non-residents, Form 1040 for resident aliens). This is the primary reason most individuals apply for an ITIN.
Claiming tax treaty benefits on a U.S. tax return. Even if you owe no tax, you may need an ITIN to claim treaty benefits, such as reduced withholding rates on certain types of income.
Filing Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, if you are a withholding agent paying income to foreign persons who have or are claiming treaty benefits.
Filing Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, and related Form 1120 if you are a foreign-owned U.S. disregarded entity or a foreign corporation with U.S. business activities. This form requires an ITIN or an Employer Identification Number (EIN) for the foreign owner if the entity is a disregarded entity. If you are establishing a U.S. LLC, you will likely need to consider obtaining an EIN for the business and potentially an ITIN for yourself if you are a foreign owner reporting certain information.
Being a dependent or spouse of a U.S. citizen or resident alien who is required to file a tax return, or being a dependent or spouse of a non-resident alien visa holder. In these cases, the ITIN is used on the tax return of the U.S. citizen or resident alien spouse or parent.

It's important to note that an ITIN does not grant you eligibility to work in the U.S., nor does it provide benefits from Social Security or Medicare. It is solely for tax reporting purposes.

Required Documentation for ITIN Application

The application for an ITIN is made using Form W-7, Application for IRS Individual Taxpayer Identification Number. To support your application, you must provide original documents or certified copies of documents that prove your identity and foreign status. The IRS requires one original document that shows both your name and a recent photograph, and a second document that shows your name and foreign status. Alternatively, you can provide one document that shows your name, photograph, and foreign status.

Acceptable identification documents include:

Passport: This is the preferred document as it establishes both identity and foreign status. If you submit a passport, it can serve as both required documents.
National Identity Card: Must show name, photograph, date of birth, and expiration date.
U.S. Driver's License: Must show name, photograph, date of birth, and expiration date.
Foreign Driver's License: Must show name, photograph, date of birth, and expiration date.
Foreign Military Identification Card: Must show name, photograph, date of birth, and expiration date.
U.S. State Identification Card: Must show name, photograph, date of birth, and expiration date.
Foreign Voter's Registration Card: Must show name and address.
Civil Birth Certificate: Must show name, date of birth, and place of birth. If the birth certificate does not include a photograph, you must submit another identification document with a photograph.
National Health Insurance Card: Must show name, date of birth, and photograph.
Foreign Social Security Card: Must show name and photograph.
Visa: Must show name, expiration date, and nationality.
U.S. Citizenship and Immigration Services (USCIS) photo identification: Such as an Employment Authorization Card (Form I-688B, I-766).

If you are applying as a dependent, you will need to provide documentation proving your relationship to the applicant, such as a birth certificate or adoption decree. For spouses, a marriage certificate is required.

Important Considerations for Documentation:

Originals vs. Certified Copies: If you are not applying in person through an IRS Taxpayer Assistance Center (TAC) or a Certified Acceptance Agent (CAA), you must submit original documents or certified copies from the issuing agency. Certified copies are generally preferred to avoid the risk of losing your original documents.
Expiration Dates: Documents must be valid and not expired. Passports are the most commonly used and accepted document for proving both identity and foreign status.
Accuracy: All information on the documents must match the information provided on your Form W-7.

Missing or incorrect documentation is one of the most common reasons for delays or rejections in the ITIN application process.

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

Applying for an ITIN involves several steps. You have a few options for submitting your application, each with its own advantages.

Option 1: Apply by Mail

This is the most common method. You will need to:

Complete Form W-7: Fill out the form accurately and completely. Ensure all required fields are answered. You will need to provide your name, address, foreign tax identification number (if applicable), and reason for applying for an ITIN.
Gather Supporting Documents: Collect your original identification documents or certified copies proving identity and foreign status, as described above. You will also need to include a U.S. federal tax return (or other required tax forms) for the tax year for which you need the ITIN. If you are applying for an ITIN solely to claim treaty benefits or for other specific exceptions, you will need to provide documentation supporting that exception.
Mail Your Application Package: Send your completed Form W-7, your original identification documents (or certified copies), and your U.S. federal tax return to the IRS address specified in the Form W-7 instructions. The current mailing address for ITIN applications is: Internal Revenue Service Austin, TX 73301-0009 USA

Crucially, do NOT send original documents that you cannot afford to lose. The IRS will return your original documents, but this can take 60 days or more. For this reason, many applicants prefer to use a CAA.

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

Certified Acceptance Agents are individuals or entities (like accounting firms or tax preparers) authorized by the IRS to help applicants apply for ITINs. Using a CAA offers several benefits:

Document Verification: CAAs can verify your original identification documents and send certified copies to the IRS on your behalf. This means you do not have to mail your original passports or other vital documents, significantly reducing the risk of loss.
Assistance with Form W-7: CAAs can help you complete Form W-7 accurately.
Expedited Processing: While the IRS still processes all ITIN applications, using a CAA can streamline the initial submission and verification process.

To find a CAA, you can use the IRS's CAA locator tool on their website. Many reputable tax services, including itin.net, act as CAAs. This path is often recommended for individuals who are uncomfortable mailing original documents or who want expert assistance.

Option 3: Apply in Person at an IRS Taxpayer Assistance Center (TAC)

Some IRS Taxpayer Assistance Centers offer ITIN application services. You can make an appointment to bring your completed Form W-7, your U.S. federal tax return, and your original identification documents to the TAC. The IRS staff at the TAC will review your documents and forward your application to the ITIN operation. Be aware that not all TACs offer this service, and appointment availability can be limited. It is essential to call ahead or check the IRS website to confirm if a TAC near you provides ITIN application assistance.

ITIN Processing Time and Costs

The IRS does not charge a fee to apply for an ITIN. However, if you use a third-party service or a Certified Acceptance Agent, they may charge a fee for their assistance. This fee is separate from any IRS processing.

Processing Time:

Processing times for ITIN applications can vary significantly depending on the volume of applications the IRS receives. Historically, processing times have ranged from:

6 to 11 weeks for applications submitted by mail without a CAA.
4 to 8 weeks for applications submitted through a CAA or at a TAC.

These are estimates, and during peak tax seasons (January to April), processing times can be longer. The IRS will mail your ITIN to you once your application is approved. You will also receive a notice from the IRS if your application is incomplete or rejected, explaining the reasons and what you need to do.

Urgent Applications:

If you need your ITIN urgently because you have a tax deadline approaching (e.g., filing a tax return or claiming treaty benefits), the IRS may offer expedited processing. You can request expedited processing by calling the IRS ITIN line, but you will need to provide proof of the urgent need, such as a tax return with a filing deadline within 45 days of the IRS receiving your application. Expedited processing is not guaranteed and is subject to IRS discretion.

Common Mistakes to Avoid When Applying for an ITIN

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

Incomplete or Inaccurate Form W-7: Failing to fill out all required fields, providing incorrect information, or making typos can cause delays. Double-check every section before submitting.
Missing or Incorrect Supporting Documents: Not providing all required identification documents, submitting expired documents, or failing to include a required tax return with the application are frequent issues. Ensure your documents meet the IRS criteria for identity and foreign status.
Not Including the Tax Return: Most ITIN applications must be accompanied by a valid U.S. federal tax return for the year for which the ITIN is needed. Applications submitted without a tax return (unless applying for specific exceptions like certain treaty benefits without a filing requirement) will be rejected.
Submitting Photocopies Instead of Originals or Certified Copies: If you are mailing your application directly to the IRS (not through a CAA or TAC), you must send original documents or certified copies from the issuing agency. Photocopies will not be accepted, and you risk losing your original documents if you mail them directly.
Incorrect Mailing Address: Ensure you are sending your application to the correct IRS address as listed in the current Form W-7 instructions. Addresses can change, so always refer to the latest version of the form.
Applying for an ITIN When You Are Eligible for an SSN: If you are eligible for an SSN (e.g., you have work authorization in the U.S.), you must apply for an SSN instead of an ITIN. The IRS will reject ITIN applications from individuals eligible for an SSN.
Not Understanding the Purpose of an ITIN: Remember that an ITIN is for tax purposes only. It does not authorize you to work in the U.S. or provide any immigration benefits.

What Happens After You Get Your ITIN?

Once your ITIN application is approved, the IRS will mail you an official ITIN Assignment Letter (notice number CP-565). This letter contains your unique ITIN. It's essential to keep this letter and your ITIN confidential and secure, just like you would an SSN.

Using Your ITIN:

Your ITIN will be used for all federal tax purposes. This includes:

Filing your annual U.S. federal income tax returns.
Reporting income and claiming deductions or credits.
Opening a U.S. bank account (though not all banks accept ITINs for account opening, many do, and some offer services specifically for ITIN holders).
Applying for certain loans or financial products where a U.S. tax identification number is required.
Complying with reporting requirements for foreign-owned U.S. businesses (e.g., Form 5472).

ITIN Renewal:

ITINs that are not used on a federal tax return for three consecutive tax years expire. Additionally, the IRS has a policy to discontinue issuing ITINs that have not been used on a federal tax return for three consecutive years. If your ITIN has expired due to non-use, or if it has been 7 years since it was issued, you may need to reapply. The IRS periodically issues notices (like CP-48) to taxpayers whose ITINs are subject to expiration due to non-use. If your ITIN expires, you will need to submit a new Form W-7 application along with your tax return to reactivate it. It is advisable to use your ITIN on a tax return at least once every three years to prevent it from expiring.

Other IRS Notices:

Beyond the ITIN Assignment Letter (CP-565), you may receive other notices from the IRS related to your tax filings. For example, CP-575 is a notice confirming your SSN or ITIN has been established, and CP-48 is a notice regarding ITIN expiration due to non-use. Familiarize yourself with common IRS notices to understand their implications.

Getting Help with Your ITIN Application

Navigating the U.S. tax system as a non-resident can be complex, and applying for an ITIN is often the first step. If you find the process daunting or want to ensure accuracy, several resources are available.

Certified Acceptance Agents (CAAs): As mentioned earlier, CAAs can provide invaluable assistance. They are trained by the IRS to help with ITIN applications and can verify your documents, reducing the risk of loss. Services like itin.net are authorized CAAs. This path is often the most convenient and secure way to apply.
IRS Resources: The IRS provides extensive information on its website, including detailed instructions for Form W-7, FAQs, and a locator tool for CAAs and TACs. You can also call the IRS ITIN line for general inquiries, though they cannot provide tax advice.
Tax Professionals: For complex tax situations, or if you are unsure about your U.S. tax obligations, consider consulting a qualified tax professional. They can help you determine if you need an ITIN, assist with your tax return, and guide you through the ITIN application process. This is especially important if you are establishing a U.S. LLC or have significant foreign-owned U.S. business activities that might require forms like Form 5472 and an EIN.
Legal Counsel: For immigration-related questions or advice on U.S. business formation and compliance, consulting with an immigration attorney or a business lawyer may be necessary. While this guide focuses on how to get an ITIN in the USA, understanding your broader legal and business obligations is critical.

Applying for an ITIN is a procedural step required for U.S. tax compliance for many foreign nationals. By understanding the requirements, gathering the necessary documents, and following the application steps carefully, you can successfully obtain your ITIN and fulfill your U.S. tax obligations. Remember, if you have specific questions about your tax situation or eligibility, seeking professional advice is always recommended.