How to get an ITIN as a foreigner
An ITIN is the IRS number for people who have a US tax reason but can't get a Social Security number. This guide covers who qualifies, what goes in the application, and the easiest way to send it — from inside the US or from abroad.
Updated 6 min read
- Form
- W-7
- IRS fee
- Free
- Processing
- 7–11 weeks
- Stand-alone ID
- Passport
What an ITIN is
An Individual Taxpayer Identification Number is a 9-digit number the IRS issues for federal tax purposes only. It starts with a 9 and uses the same 9XX-XX-XXXX format as a Social Security number.
An ITIN does not:
- Authorize you to work in the US
- Give you or change your immigration status
- Qualify you for Social Security benefits or the Earned Income Tax Credit
- Work as identification outside the federal tax system
Do you need one?
You need an ITIN when you have a federal tax purpose and you are not eligible for a Social Security number. Immigration status doesn't matter. The usual reasons are:
- You're a nonresident who must file a US federal tax return
- You're a nonresident claiming a tax treaty benefit
- You're a resident for tax purposes, based on days in the US, filing a return
- You're the spouse or dependent of a US citizen, resident, or visa holder and can be claimed on their return
- You're a nonresident student, professor, or researcher filing a return or claiming an exception
What goes in the application
Every ITIN application package has three parts, sent together:
- One per person applying
- Check the reason box that matches your situation
- The same form renews an expired ITIN
1040-NRfor most nonresidents,1040for residents- Leave the SSN boxes blank — the IRS writes the ITIN in
- Attach the W-7 to the front of the return
- Proof of identity and foreign status
- Originals or certified copies, not expired
- Dependents may also need proof of US residency
Documents that prove who you are
A valid passport is the only document that works on its own. It proves both identity and foreign status. Without one, send two documents: one for identity and one for foreign status, with at least one showing your photo.
| Document | Proves |
|---|---|
| Passport | Identity and foreign status — stand-alone |
| National ID card with name, photo, address, birth date, and expiry | Identity and foreign status |
| US visa issued by the Department of State | Identity and foreign status |
| USCIS photo ID | Identity and foreign status |
| Foreign military ID | Identity and foreign status |
| Foreign voter registration card | Identity and foreign status |
| Civil birth certificate | Identity and foreign status — required under 18 without a passport |
| Medical records, for dependents under 6 | Identity and foreign status |
| School records, for students under 24 | Identity and foreign status |
| Foreign driver's license | Identity only |
| US driver's license | Identity only |
| US state ID card | Identity only |
| US military ID | Identity only |
Ways to apply
You can mail the package yourself or apply in person. In-person options check your documents and hand them back at the end of the appointment, so your passport never goes in the mail.
| Option | Cost | Where | Originals |
|---|---|---|---|
| Mail to the IRS | Free | Anywhere | Returned by mail within about 60 days |
| IRS Taxpayer Assistance Center | Free | US, by appointment | Most returned the same day |
| VITA site with ITIN services | Free | Select US locations | Most returned the same day |
| Certifying Acceptance Agent | Fee | US and abroad | Most returned the same day |
| Acceptance Agent | Fee | US and abroad | Mailed with the package |
If you mail it yourself, use one of these addresses:
Step by step
- 1
Confirm you need an ITIN
Check that you have a US tax reason and can't get an SSN. If you can get an SSN, apply for that instead.
- 2
Prepare your tax return
Complete
1040-NRor1040for the year and leave the SSN boxes blank. If you meet a filing exception, gather the proof for it instead. - 3
Fill out Form W-7
Check the reason box, write your name exactly as it appears on your passport, and give a mailing address where you can receive IRS letters. Download it from IRS.gov.
- 4
Gather your documents
A valid passport, or two documents from the table above. Originals or certified copies, and none of them expired.
- 5
Choose how to submit
Mail it, or book an IRS center, a VITA site, or a Certifying Acceptance Agent so you keep your passport.
- 6
Send everything together
Attach the W-7 to the front of your return and send the whole package. Don't file the return separately. If you mail originals, you can include a prepaid courier envelope for a faster, tracked return.
- 7
Wait for your notice
Allow 7 weeks. It takes 9–11 weeks between January 15 and April 30, or if you applied from abroad.
| Notice | What it means |
|---|---|
CP565 | Your ITIN was assigned. Keep this letter. |
CP566 | The IRS needs more information before it can decide. |
CP567 | Your application was rejected. Fix the issue and apply again. |
After you get it
- Use it on every US tax return and whenever a payer asks for your taxpayer ID.
- Keep it active: it expires if it isn't on a federal tax return for 3 tax years in a row. Renew with the same Form W-7.
- If you get an SSN later, stop using the ITIN and write to the IRS so they merge your records.