How to Get an ITIN in the U.S. — For Citizens & Foreigners!

If you’re working in the U.S., earning income from U.S. sources, or need to file a federal tax return—but don’t qualify for a Social Security Number (SSN)—you may need an ITIN (Individual Taxpayer Identification Number).

Whether you’re a non-resident investor, a foreign entrepreneur, or a dependent of a U.S. taxpayer, this guide explains how to apply for an ITIN, who needs one, and what documents you need.

What Is an ITIN?

ITIN stands for Individual Taxpayer Identification Number. It’s a nine-digit number issued by the IRS to individuals who need a U.S. taxpayer ID but are not eligible for an SSN.

An ITIN looks like this: 9XX-XX-XXXX

It’s primarily used for tax filing and reporting purposes, not for work authorization or immigration status.

Who Needs an ITIN?

You may need an ITIN if you fall into any of these categories:

• Non-resident alien required to file a U.S. tax return

• Foreign investor earning U.S. rental income or dividends

• Dependent or spouse of a U.S. citizen or resident alien

• Non-resident student, professor, or researcher filing a tax return

• U.S. resident alien (under the substantial presence test) without SSN

Note: If you’re eligible for a Social Security Number (SSN), you cannot apply for an ITIN.

Why Do You Need an ITIN?

An ITIN helps you:

• File and pay federal taxes

• Claim tax treaty benefits

• Open a U.S. bank account (some institutions require it)

• Receive income from U.S. sources (e.g., freelancing, royalties)

• Be listed as a dependent on a tax return

It’s not just for filing taxes—having an Individual Taxpayer Identification Number can help with financial and legal compliance in the U.S.

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

Step 1: Complete IRS Form W-7

Download Form W-7 from the IRS: Form W-7 PDF

You’ll need to:

• Select the reason you’re applying

• Provide your name, address, date of birth, and nationality

• Sign and date the form

Step 2: Gather Supporting Documents

You’ll need original documents or certified copies to prove your:

• Identity (e.g., passport, national ID, driver’s license)

• Foreign status

For most applicants, a valid passport is enough, as it proves both identity and foreign status.

Other acceptable documents include:

• Birth certificate

• National ID card

• U.S. visa

• Foreign voter registration card

• U.S. or foreign school records (for dependents)

Be sure your documents are current and uncut (no corners clipped).

Step 3: Submit Your Application

You have three main options to submit your W-7 application:

Option 1: With a Federal Tax Return

• Most applicants file the ITIN application along with their U.S. tax return. This is the most common route.

Option 2: Through an IRS Acceptance Agent

• Use an IRS-authorized Certifying Acceptance Agent (CAA) who can verify your documents and submit them for you.

• This is especially helpful for non-residents who don’t want to mail original passports.

Option 3: At an IRS Taxpayer Assistance Center (TAC)

• Schedule an appointment at an IRS office in the U.S. to submit your application in person.

What Happens After You Apply?

• Processing time is typically 7–11 weeks.

• The IRS will mail your Individual Taxpayer Identification Number assignment letter if your application is approved.

• If there’s a problem (missing documents, incorrect info), they’ll send a notice with instructions.

Keep your Individual Taxpayer Identification Number letter (CP 565) safe—you’ll need it for taxes, banking, and other filings.

Is an ITIN Permanent?

No—ITINs can expire if they’re not used.

• If you don’t file a U.S. tax return for 3 consecutive years, your ITIN becomes inactive.

• You can renew it by submitting a new W-7 with updated documents.

ITIN vs SSN vs EIN: What’s the Difference?

Type	Who It’s For	Purpose	Issued By
SSN	U.S. citizens & residents	Work & taxes	Social Security Administration
ITIN	Non-residents & others	Tax purposes only	IRS
EIN	Businesses (U.S. & foreign)	Tax ID for companies	IRS

Common Mistakes to Avoid: –

Mistake	Why It’s a Problem
Submitting incorrect or expired documents	IRS will reject your application
Applying without a tax return (if required)	IRS may not process the form
Mailing the original passport without a backup	You risk losing it in transit
Using an ITIN as work authorization	ITIN does not permit U.S. employment

Can Foreigners Apply Without a U.S. Address?

Yes, foreign nationals can apply from outside the U.S., but they must provide:

• A valid foreign mailing address

• Certified documents (especially a passport)

• A legitimate reason (e.g., U.S. source income, investment property)

Final Thoughts:

While the Individual Taxpayer Identification Number process is straightforward, it can be confusing for non-residents or for those with special tax circumstances. Working with a U.S.-based incorporation or tax compliance service can help you avoid errors, rejections, and delays.

At eCheckplan, we assist both U.S. and non-U.S. individuals by providing personalized support with:

• ITIN applications tailored to your unique needs

• Business incorporation for those looking to establish a U.S. presence

• EIN filings for individuals and foreign companies

• And other compliance and financial setup services

If you’re forming a U.S. business or earning income from the U.S., our team can guide you at every step—from documentation to filing, ensuring accuracy and peace of mind.