How to issue itin?

Question

ITINMay 25, 2026

How to issue itin?

Learn how to obtain an ITIN, the U.S. tax processing number for non-residents and foreign nationals. Understand eligibility, required documents, and application steps.

— 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) by submitting an application to the IRS. The primary method involves completing Form W-7, Application for IRS Individual Taxpayer Identification Number, along with required original or certified identity documents and a federal tax return.

Who Needs an ITIN?

An ITIN is for individuals who are not eligible for a Social Security Number (SSN) but need a U.S. taxpayer identification number for tax purposes. This includes non-residents and foreign nationals who have U.S. tax filing or withholding obligations. Common scenarios include:

Foreign nationals with U.S. income: This could be from employment, investments, rental properties, or other sources. Even if income is subject to withholding, an ITIN is often needed to file a tax return to claim treaty benefits or refunds.
Dependents and spouses of U.S. citizens/resident aliens: If a dependent or spouse does not have an SSN and is claimed on a U.S. tax return, they may need an ITIN.
Individuals filing U.S. tax returns: Anyone required to file a U.S. federal income tax return who cannot obtain an SSN must apply for an ITIN. This includes filing Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
Individuals claiming tax treaty benefits: If you are a non-resident alien claiming benefits under a U.S. tax treaty, you generally need an ITIN to claim these benefits on your tax return.
Non-resident aliens with U.S. business interests: This can include individuals who are partners in a U.S. partnership or beneficiaries of a U.S. estate or trust.
Individuals required to file specific informational returns: Certain U.S. business owners, like those with a U.S. LLC, may need an ITIN if they have reporting requirements such as Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. While an EIN is typically for the business, individuals involved may still need an ITIN for personal tax matters related to that business.

Eligibility for an ITIN is strictly tied to U.S. tax law requirements. If you are unsure whether you qualify, consulting with a tax professional is advisable.

What Documents Are Required for an ITIN Application?

The Form W-7 application requires specific documentation to verify your identity and foreign status. You must provide original documents or certified copies from the issuing agency. The IRS will return original documents after processing.

Identity Documents

You need to submit one of the following original or certified documents:

Passport: This is the most common and preferred document as it verifies both identity and nationality.
National Identity Card: Must show name, photograph, address, date of birth, and expiration date.
U.S. Driver’s License: Must show name, photograph, address, date of birth, and expiration date.
Birth Certificate: For applicants under 18, a birth certificate is acceptable. It must include name, date of birth, and place of birth.
Foreign Driver’s License: Must show name, photograph, address, date of birth, and expiration date.
Foreign Military Identification Card: Must show name, photograph, address, date of birth, and expiration date.
National Health Insurance Card: Must show name, photograph, address, date of birth, and expiration date.
Voter’s Registration Card: Must show name, photograph, address, date of birth, and expiration date.
Civilan I.D. card (for non-military government employees): Must show name, photograph, address, date of birth, and expiration date.

Foreign Status Documents

In addition to an identity document, you generally need a document that proves your foreign status. If your identity document (like a passport) shows your nationality, it can serve as both. If not, you’ll need a separate document establishing foreign status.

Supporting Documents for Dependents or Other Claimants

If you are applying for an ITIN for a dependent or spouse, you may need additional documentation, such as a birth certificate or adoption decree showing the relationship.

Federal Tax Return

The most crucial document is your U.S. federal tax return. You cannot get an ITIN unless you are filing a tax return, claiming an exception to the filing requirement, or are a dependent/third-party designee of an applicant filing a tax return. The tax return must be complete and accurate.

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

There are three main ways to submit your Form W-7 application. The answer to how to issue itin depends on your preference for speed and document handling.

Method 1: Mail Your Application to the IRS

This is the most common method. You will:

Complete Form W-7: Fill out the form accurately and completely. Ensure all required fields are populated. You can download the latest version from the IRS website.
Gather Required Documents: Collect your original or certified identity documents and your complete U.S. federal tax return.
Mail Documents: Send Form W-7, your original or certified identity documents, and your tax return to the IRS address listed in the Form W-7 instructions for your application type.
Wait for Processing: The IRS will process your application and mail you your ITIN, typically in the form of a CP-565 notice. This process can take several weeks.

Timeline: This method is the slowest, often taking 10–14 weeks or longer during peak tax seasons.

Method 2: Apply in Person at an IRS Taxpayer Assistance Center (TAC)

Some IRS Taxpayer Assistance Centers offer ITIN application services. You must schedule an appointment in advance. Bring your original or certified documents, Form W-7, and your tax return to the appointment. An IRS employee will verify your documents on-site and forward your application for processing. This avoids mailing your original documents, but processing still occurs at the IRS ITIN Operation center.

Timeline: While you get your documents back the same day, the overall processing time for the ITIN itself is similar to the mail-in method.

Method 3: Apply Through a Certified Acceptance Agent (CAA)

This method offers convenience and can expedite the verification of your documents. A CAA is an individual or entity authorized by the IRS to assist applicants in obtaining ITINs. When you apply through a CAA, such as itin.net, the agent will:

Review Your Application: The CAA helps you complete Form W-7 accurately.
Verify Your Original Documents: The CAA will examine your original identity documents and certify them. This means you do not have to mail your original documents to the IRS. The CAA sends certified copies with your application.
Submit Your Application: The CAA submits your completed Form W-7 and certified documents directly to the IRS ITIN Operation.

Benefit: Using a CAA eliminates the risk of mailing your irreplaceable original documents and can sometimes streamline the initial review process. The IRS still issues the ITIN.

Timeline: While the IRS processing time remains the same, the CAA process can feel faster due to efficient document handling and submission. Typically, you can expect to receive your ITIN notice within 8–11 weeks after the CAA submits your application. For those planning to establish a U.S. business, obtaining an EIN is often a necessary next step after securing an ITIN. You can learn more about applying for an EIN on our site.

Cost and Timeline for ITIN Issuance

There is no fee charged by the IRS to apply for an ITIN. The Form W-7 application itself is free. However, if you use a Certified Acceptance Agent (CAA), they may charge a fee for their services in assisting with the application and verifying your documents. These fees vary by agent.

The IRS processing timeline for an ITIN can vary significantly:

Standard Processing: Typically takes 7–11 weeks from the date the IRS receives your complete application. This can extend to 14 weeks or more during peak tax filing periods (January–April) or if there are issues with your application.
Expedited Processing: The IRS does not offer expedited processing for ITIN applications. The timeline is dictated by their internal workload.

It's important to apply well in advance of any tax deadlines to allow ample time for processing. If you are forming a U.S. LLC and need an ITIN for the responsible party or for tax filing purposes, factor this processing time into your business setup timeline.

Common Mistakes When Applying for an ITIN

Several common errors can cause delays or rejections of your Form W-7 application. Being aware of these can help ensure a smoother process:

Incomplete or Inaccurate Form W-7: Missing information, incorrect names, or improperly formatted addresses can lead to the application being returned.
Incorrect or Missing Documentation: Failing to provide the required original or certified documents, or submitting documents that do not meet IRS specifications, is a frequent issue. Ensure your documents are valid and current.
Not Including a Tax Return (or Valid Exception): The Form W-7 must be submitted with a valid U.S. federal tax return, unless you qualify for one of the specific exceptions listed in the Form W-7 instructions. Simply wanting an ITIN without a tax filing purpose is not grounds for issuance.
Mailing Original Documents Without Verification: If you are not using a CAA or TAC, you must mail your original documents to the IRS. If you mail copies that are not certified by the issuing agency, your application will be rejected. The IRS will return original documents, but many applicants prefer to use a CAA to avoid mailing them.
Incorrect Tax Return: If the accompanying tax return is incomplete, incorrect, or not signed, the Form W-7 application will be rejected. Ensure the tax return is ready for filing.
Applying for an SSN Instead: Individuals who are eligible for an SSN should apply for one through the Social Security Administration, not an ITIN.

What Happens After You Receive Your ITIN?

Once the IRS approves your Form W-7 application, they will mail you a notice, CP-565, containing your ITIN. This is your official tax identification number.

Using Your ITIN: You will use this number on all U.S. federal tax returns you file. It is also used by financial institutions and other entities that require a U.S. taxpayer identification number for reporting purposes.
Maintaining Your ITIN: An ITIN is valid for life unless it expires or is revoked by the IRS. However, the IRS may require you to renew your ITIN periodically. Certain ITINs issued before 2013 have expired and must be renewed if used on a tax return filed after June 30, 2017. Check the IRS website for the latest ITIN renewal requirements.
Future Tax Obligations: Your ITIN signifies a U.S. tax obligation. You must file U.S. tax returns annually if you continue to have U.S. source income or meet other filing requirements. Failure to file can result in penalties and interest.
Business Filings: If you are involved in a U.S. business, such as owning a U.S. LLC, you will use your ITIN for personal tax filings related to that business. The business itself may need an EIN for federal tax purposes. Opening a U.S. bank account for your business is another critical step that may require both an EIN and potentially an ITIN, depending on the bank and account type.

How to Get Help with Your ITIN Application

Navigating the ITIN application process can be complex, especially for those unfamiliar with U.S. tax procedures. Several resources are available to assist you:

IRS Website: The official IRS website (irs.gov) provides detailed instructions for Form W-7, FAQs, and information on ITIN renewals. It is the authoritative source for all ITIN-related matters.
Certified Acceptance Agents (CAAs): As mentioned earlier, CAAs are authorized by the IRS to help you apply for an ITIN. They can authenticate your identity documents, reducing the risk of mailing originals. Services like itin.net, an IRS-authorized CAA, specialize in assisting non-residents with this process. They can guide you through each step, ensuring your application is complete and accurate.
Tax Professionals: Enrolled Agents (EAs), Certified Public Accountants (CPAs), and other tax professionals who are experienced with international tax matters can provide comprehensive assistance. They can help not only with the ITIN application but also with your underlying U.S. tax filing obligations.
IRS Taxpayer Assistance Centers (TACs): While not all TACs offer ITIN services, those that do can provide in-person assistance by appointment. Be sure to verify if your local TAC offers this service and schedule an appointment.

Choosing the right method and support system depends on your comfort level with the process, the urgency of your need, and your willingness to mail original documents. For many, especially those planning to establish a U.S. LLC or engage in other business activities, working with a CAA offers a balance of expertise and convenience. If you have complex tax situations or questions about treaty benefits, consulting a qualified tax professional is highly recommended. For general inquiries about the ITIN application process, you can visit our Q&A index or contact us for more information.