Can I get an ITIN without filing a tax return?
Short answer
Getting an ITIN without a tax return is only possible if you meet one of the five exceptions in the Form W-7 instructions. They cover income a third party reports or withholds tax on, such as some bank interest, treaty benefits, scholarships, a US mortgage or a US property sale. You send proof of the exception instead.
By Alex Thomas · Founder of ITIN Club
Updated
The rule
A new ITIN application on Form W-7 must include a federal tax return, unless you meet an exception. Either way, you need a federal tax purpose. A return with all zero entries generally doesn't show one, and the IRS doesn't issue an ITIN just to open a bank account or start a business.
You don't need an ITIN to ask for a filing extension or make estimated tax payments. Write "ITIN TO BE REQUESTED" on Form 4868 or the 1040-ES voucher and don't attach a W-7. The W-7 instructions say the ITIN is only issued after you file the return.
The five exceptions
| Exception | Who it's for | What you send instead of a return |
|---|---|---|
| 1. Passive income | Partners in a partnership investing in the US, some interest-bearing bank accounts, and pensions, annuities, rents, royalties or dividends where the payer needs an ITIN | A signed letter from the bank or payer on letterhead, or the part of the partnership agreement that shows you're a partner |
| 2. Other income | Treaty benefits on wages, scholarships or gambling winnings, or taxable scholarships without a treaty | An employment letter or contract with Form 8233, or a letter from your school official |
| 3. Mortgage interest | Owners of US property with a home mortgage loan | The sale contract or similar proof of the loan |
| 4. US property sales | Buyers or sellers when a foreign person sells US real property | Form 8288, 8288-A or 8288-B, plus the sales contract or closing papers |
| 5. T.D. 9363 | A non-US representative of a foreign corporation who has to e-file for it | A signed letter from the employer on company letterhead |
How to apply with an exception
- 1
Mark the exception on the W-7
Check box h, "Other", and write the exception on the dotted line, for example "Exception 3-Mortgage Interest". For treaty benefits, also check box a or f and enter the treaty country and article.
- 2
Add proof and identity documents
Attach the exception documents plus your passport, or two other documents. They must be originals or copies certified by the agency that issued them.
- 3
Send it any time
With an exception, you don't wait for tax season. Apply by mail, at an IRS Taxpayer Assistance Center or through an acceptance agent. Publication 1915 has filled-in W-7 examples for the exceptions.
Free tool
Substantial presence test calculator
160 counted days
Try it →Resident or nonresident alien for taxes?
220 counted days → resident
Try it →Want the full picture?
ITIN: what it is and how to get one as a foreigner
Updated 7 min read
Read guide →Related questions
Sources
Join ITIN Club — it's free
Ask members who've already done it, follow the first-year course step by step, and message other members directly. No SSN needed.