For individuals navigating the U.S. tax system from abroad, understanding how to apply for an Individual Taxpayer Identification Number can be both essential and confusing. Many nonresident aliens who are not eligible for a Social Security Number but still have tax obligations must obtain this number before they can file their U.S. tax returns or claim benefits. If you’re outside the United States and fall into this category, there are clear steps to follow for a successful application.
What Is an ITIN and Who Needs It?
An Individual Taxpayer Identification Number is a nine-digit number issued by the Internal Revenue Service to individuals who are required to file U.S. taxes but are not eligible for a Social Security Number. This number is used for federal tax reporting purposes only and does not serve as authorization to work in the U.S. or provide eligibility for Social Security benefits.
You will likely need an ITIN if you are a nonresident alien and:
- Need to file a U.S. federal tax return
- Expect to receive a refund of U.S. tax withheld
- Are claiming an exemption or tax benefit under a tax treaty
- Have received income from a U.S. source such as scholarships, fellowships, grants, or honoraria
Having this number is also essential for dependents or spouses of nonresident taxpayers who are included on tax returns.
When an ITIN Is Not Required
It’s important to know that not every foreign national in the U.S. needs to apply for an ITIN. If you already possess a valid Social Security Number, you should use it for tax filing purposes.
Additionally, individuals filing Form 8843 alone and reporting no taxable income generally do not need an ITIN. If you are unsure of your filing obligations, reviewing your income sources and the IRS rules for nonresident taxation is the best first step.
Overview of the ITIN Application Process
Applying for an ITIN from outside the U.S. follows the same general guidelines as applying from within the country but involves some additional steps due to document certification and international mailing.
The application process centers around Form W-7, which is used to apply for an ITIN. Along with this form, applicants must provide proof of identity and foreign status. The application can either be submitted with a U.S. tax return or, in certain circumstances, before filing a tax return when there is a valid reason for needing the ITIN in advance.
Step 1: Completing Form W-7 Accurately
The first step in the process is to obtain and complete Form W-7. This form requests key details such as your full legal name, mailing address, birth information, and foreign tax identification number if applicable. You will also need to select the appropriate reason for submitting the form.
Common reasons include:
- Nonresident alien required to obtain an ITIN to claim tax treaty benefits
- Nonresident alien filing a U.S. tax return
- Dependent or spouse of a nonresident alien visa holder
It’s critical to fill in this form completely and correctly. Inaccuracies or missing fields can result in processing delays or rejections. After completing the form, be sure to sign and date it.
Step 2: Preparing Your Supporting Documents
The IRS requires documentation that proves both your identity and your status as a foreign national. The preferred and most reliable document is an unexpired passport. If you have one, and it includes a date of entry into the U.S., it can serve as a stand-alone document.
If you do not have a passport or cannot provide it, the IRS will accept a combination of other official documents. Acceptable documents include:
- National ID card showing photo, name, current address, date of birth, and expiration date
- U.S. or foreign driver’s license
- Birth certificate (required for dependents under 18 if a passport is not submitted)
- U.S. state identification card
- Foreign military or U.S. military ID card
- U.S. immigration documents with photographs
- Medical records (for dependents under age 6)
- School records (for dependents or students under age 25)
All documents must be current and issued within the previous 12 months if they do not contain expiration dates.
Step 3: Certifying Your Identity Documents Abroad
For applicants outside the United States, certifying identification documents is one of the more challenging steps. The IRS does not accept simple photocopies unless they are certified by the original issuing agency or by an IRS-authorized acceptance agent.
There are three main methods for certification while abroad:
- Schedule an appointment at a U.S. embassy or consulate. These locations are authorized to certify passport copies and other identity documents for ITIN applications.
- Use your national passport office if they offer official certification services that meet IRS requirements.
- Locate a Certified Acceptance Agent who operates in your home country and is authorized by the IRS to review and certify documents.
It’s essential to ensure that the certified copy includes all pages and visible seals and is issued by a recognized authority.
Step 4: Mailing Your Application Packet to the IRS
Once you have completed Form W-7 and obtained the required certified identification documents, the next step is to mail your ITIN application packet to the IRS. If you are filing a tax return along with the ITIN application, be sure to include the completed federal tax return (typically Form 1040-NR) in the same envelope.
The application should be mailed to the following IRS address designated for ITIN processing:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
USA
If you are using an express delivery service such as FedEx, UPS, or DHL, use this address instead:
Internal Revenue Service
ITIN Operation (Mail Stop 6090-AUSC)
3651 South IH 35
Austin, TX 78741-0000
USA
Include a return address that will be valid for several months. Use of tracked or registered mail is recommended to ensure that your documents arrive safely and that you can verify delivery.
Special Considerations When Filing a Tax Return with the Application
Many nonresident individuals apply for an ITIN at the same time they file their first U.S. tax return. This is particularly common among international students, researchers, and temporary workers. In such cases, you must submit the completed Form W-7, the federal income tax return, and a certified copy of your passport together.
The IRS requires that these documents be submitted in a single mailing. The ITIN application will be reviewed first, and if accepted, the IRS will assign you an ITIN and then process your tax return. If there are issues with the documentation or form, both the ITIN application and tax return may be delayed.
Applying for an ITIN in Advance of Tax Season
There are some circumstances in which you might need an ITIN before filing your tax return. For instance, if you are expecting to receive a U.S.-sourced scholarship or grant, or if your tax situation requires claiming a treaty benefit ahead of tax filing, you can submit your ITIN application in advance.
In this scenario, you’ll still need to complete Form W-7 and provide certified identification documents. You must also include a statement explaining your need for the ITIN ahead of filing. Examples of supporting documentation include a letter from your university or organization confirming a financial award or an explanation of your treaty eligibility. The IRS evaluates these advance applications carefully, so make sure all documents are accurate and the reasoning is clearly outlined.
Importance of Proper Document Handling
Due to the sensitivity of the information provided in an ITIN application, it is crucial to handle documents with care. The IRS discourages applicants from mailing original identification documents unless it is absolutely necessary. In most cases, submitting certified copies offers a safer alternative.
Ensure that your copies are clear and readable, and that they include all relevant pages. If your document is in a language other than English, you may need to provide a certified translation. The IRS requires English translations for all foreign language documents.
Timing Your Application Correctly
Timing is everything when applying for an ITIN, especially from abroad. While the IRS processes applications throughout the year, delays are common during the U.S. tax season, which typically runs from January through April.
To avoid missing tax deadlines or delaying your refund, submit your ITIN application as early as possible. If you’re applying ahead of tax season, aim to submit your packet by October or November. This allows enough time for processing and for any corrections that may be requested by the IRS.
Verifying Your Application Status
Once you’ve submitted your application, you may want to track its progress. The IRS offers a way to check the status of your ITIN application approximately seven weeks after submission. Applicants can call the IRS at +1-267-941-1000 from outside the U.S. to request an update. Be prepared to provide your name, mailing address, and other details to help the IRS locate your file.
Filing a Tax Return While Applying for an ITIN
A common situation faced by international taxpayers is needing to apply for an ITIN while filing a tax return. Many individuals, particularly international students, scholars, and other nonresident aliens, find themselves required to file Form 1040-NR to report U.S. income.
If you don’t already have an ITIN, you can submit the application together with your tax return in the same envelope. The IRS requires that Form W-7 be completed and signed, and that supporting documentation is included with the return.
Since you’re applying from outside the United States, you need to ensure that your identification documents are properly certified, and you must send a certified copy of your passport or other accepted documents along with the tax return.
IRS Processing Order for Combined Applications
When your application is received by the IRS with your tax return, the agency first processes the ITIN request. If approved, an ITIN is issued and attached to your tax return before it is entered into the system. If the ITIN application is denied due to incomplete or incorrect documentation, the tax return may be delayed or not processed at all.
To prevent delays, triple-check all fields on both Form W-7 and Form 1040-NR, ensure documents are certified, and include any required translations. If possible, include a cover letter with a short explanation of the documents submitted and your reason for applying.
What if I’m Applying in Advance of Filing?
Sometimes, an individual may need to apply for an ITIN prior to submitting a tax return. This happens in situations where a taxpayer must claim a treaty benefit, accept a grant or scholarship, or be listed as a dependent or spouse on another taxpayer’s return. In these cases, you’ll submit Form W-7 and all supporting documentation by itself.
You will need to include an explanation of why the ITIN is needed in advance. This can be a formal letter from a university, employer, grant organization, or sponsoring body. If your ITIN application is based on claiming a tax treaty benefit, include documentation such as a copy of the treaty article, a signed letter from the payer of the income, and other supporting evidence.
Certification of Documents Outside the United States
The document certification process from abroad must be handled carefully. If your university or institution abroad is not authorized by the IRS to certify documents, then you must use one of the other accepted options.
The best alternative is to obtain a certified copy of your passport or documents from:
- The agency that issued the original document
- The nearest U.S. Embassy or Consulate
- An IRS-authorized Certified Acceptance Agent located in your country
Be sure to make an appointment in advance when visiting a U.S. Consulate, as they often require pre-scheduling. Document certification services at consulates can take time, so plan accordingly to meet deadlines.
Alternative Documents When a Passport Is Unavailable
While a passport is the most commonly used and accepted document for an ITIN application, there are alternatives if you cannot access or provide your passport. You must submit at least two current documents that together establish your identity and foreign status.
Accepted documents include:
- National ID card with full identifying information
- Civil birth certificate
- U.S. or foreign driver’s license
- State-issued ID card
- Foreign or U.S. military identification card
- U.S. immigration photo ID
- Foreign voter registration card
- Medical or school records (for students and dependents under 25)
If you are submitting these documents, ensure that they are current and contain identifying features such as name, photo, date of birth, and address. Any document without an expiration date must have been issued within 12 months of submission.
ITINs for Dependents and Family Members
In addition to applying for your own ITIN, you may also need to apply for one on behalf of a dependent or spouse. For example, if you are filing a joint return or claiming a dependent for an exemption or child tax credit, they must also have an ITIN.
Dependents and spouses must complete separate Form W-7 applications and provide their own certified identification documents. For dependent children, you must provide documentation proving both identity and relationship to the applicant, such as:
- Birth certificate
- School records
- Medical records
For spouses, the most common documentation is a certified passport copy, and in certain cases, a marriage certificate may be required to establish the relationship.
It’s important to use the correct reason code on each W-7 form. Dependents usually fall under the category of being claimed on a tax return, while spouses filing jointly must be properly categorized as such. Failing to use the right reason code or including incomplete relationship documentation can result in rejection of the ITIN request.
Situations When You Don’t Need an ITIN
While many nonresident aliens believe they need an ITIN simply because they reside outside the U.S., that is not always the case. If your U.S. source income is exempt under a treaty and you are not required to file a return, or if your income falls under categories that don’t trigger tax filing obligations, you may not need an ITIN.
Also, if you are only filing Form 8843 and are not claiming any income or refund, an ITIN is not necessary. Many international students fall into this category during their first year in the U.S. when they have no income or only tax-exempt scholarship funds. Review the requirements carefully, and consult relevant IRS publications that list filing thresholds and exceptions for nonresident aliens.
What to Do If Your ITIN Application Is Rejected
If your ITIN application is rejected, the IRS will notify you by mail. The rejection letter will list the reason for denial, which is typically due to incomplete documentation, an unsigned form, or use of expired documents.
You can resubmit your application with the correct or updated information. There is no waiting period required to apply again after a rejection. When reapplying, include the previous rejection letter, your corrected Form W-7, and newly certified documentation.
Some common mistakes that lead to rejection include:
- Using a photocopy instead of a certified document
- Failing to provide documents with expiration dates
- Submitting documents that don’t clearly identify you
- Not signing Form W-7
Carefully review each document and the W-7 form before resubmission to ensure that all errors are corrected.
ITIN Expiration and Renewal Process
ITINs do not last indefinitely. The IRS has a renewal process in place for ITINs that have not been used on a tax return at least once in the past three years or that contain specific middle digits (such as 88, 90 through 92, or 94 through 99).
If your ITIN has expired or is scheduled to expire, you must renew it before filing a new return. The renewal process requires submitting a new Form W-7, along with your certified documentation. You do not need to include a tax return if you are only renewing the ITIN, but you should indicate that the purpose of the application is for renewal only. Check the IRS website or relevant guidance to see if your ITIN is among those that require renewal. Renewing in advance of tax season can help avoid delays in processing and refunds.
Mailing Options and Delivery Tracking
Since the application involves original or certified identification documents, it’s important to use a reliable courier or mail service that provides tracking. Many international applicants choose to send their documents via registered mail or an express delivery service.
Ensure that your envelope is clearly labeled and includes the full IRS mailing address provided for ITIN applications. Use a durable envelope or mailing pouch to protect your documents in transit. Include a self-addressed return envelope if you wish to have original certified documents returned more securely. Keep a copy of everything you send, including a scan or photo of the form and all documents, for your records.
ITIN vs. SSN: Understanding the Difference
A frequent point of confusion for nonresident aliens is the difference between an ITIN and a Social Security Number. While both are taxpayer identification numbers, they serve different purposes and are issued by different agencies. A Social Security Number is issued by the Social Security Administration and is only available to individuals eligible to work in the United States. It is used for both employment and tax purposes.
An ITIN is issued by the IRS and is intended solely for tax identification and reporting. It does not grant the right to work or access to Social Security benefits. You cannot use an ITIN to apply for jobs, claim work authorization, or receive federal employment benefits. If you later become eligible for a Social Security Number, you must stop using your ITIN and notify the IRS of your new number.
Keeping Your ITIN Active
To avoid the need to reapply for an ITIN or renew an expired one, it’s essential to keep your number active. This is done by filing a U.S. federal tax return at least once every three years. If no return is filed for three consecutive tax years, the IRS will consider your ITIN inactive.
An inactive ITIN will not be valid for filing until it is renewed. This could delay your tax processing or refund if not addressed in time. If your circumstances change and you do not expect to file regularly, consider tracking your ITIN’s expiration and setting reminders for renewal.
Real-Life Scenarios: ITIN Application Paths
Understanding how different individuals apply for an ITIN can help clarify which forms and documents are needed. Below are common profiles of applicants and how their ITIN applications are typically handled.
Example 1: International Student with U.S. Scholarship
An international student from Pakistan studying in the U.S. on an F-1 visa receives a taxable scholarship and is required to file a U.S. tax return. Since the student does not qualify for a Social Security Number, they must apply for an ITIN using Form W-7, reason code “F” (nonresident alien student, professor, or researcher).
The student obtains a certified copy of their passport from the U.S. Consulate in Islamabad and submits it along with Form 1040-NR and Form W-7. The application includes the scholarship award letter and proof of foreign status. The package is mailed directly to the IRS ITIN Operation address.
Example 2: Dependent of a U.S. Taxpayer Residing Abroad
A U.S. citizen lives in Canada and files a joint U.S. tax return with their spouse, who is not a U.S. person. To claim the spousal exemption and other deductions, the nonresident spouse must apply for an ITIN.
The spouse fills out Form W-7 under reason code “B” (spouse of a U.S. citizen/resident alien). A certified passport copy is obtained through the nearest U.S. Consulate. The ITIN application and tax return are submitted together by mail. Supporting documents proving marital relationship, such as a marriage certificate, are included.
Example 3: Foreign Investor with U.S. Rental Income
An investor residing in the United Arab Emirates earns rental income from property located in the United States. To report this income and pay the appropriate taxes, the investor must file a Form 1040-NR along with an ITIN application.
They choose reason code “A” (nonresident alien required to obtain ITIN to claim tax treaty benefit) and include proof of ownership, property income statements, and a letter from the U.S. property manager. The application is submitted using a certified passport and sent to the IRS along with the tax return.
Step-by-Step Strategy for a Successful Application
Applying from outside the U.S. adds complexity to the process. Following a structured approach can minimize delays and reduce the likelihood of rejection.
Step 1: Determine Your Eligibility and Reason Code
First, determine why you need an ITIN and select the appropriate reason code on Form W-7. Each code corresponds to a specific situation, such as being a student, spouse, dependent, or treaty claimant. Only use one reason code per application.
Step 2: Gather Required Identification Documents
Prepare a certified passport or two alternative documents that meet identity and foreign status requirements. If documents are in a language other than English, include certified translations. If your documents don’t have expiration dates, ensure they were issued within the past 12 months.
Step 3: Complete Form W-7 Carefully
Every field on Form W-7 must be completed accurately. Use block letters, black ink, and make sure your signature is clear. Errors in name spelling, date of birth, or foreign address can lead to delays. Double-check that your reason code matches your situation and that the mailing address is correct.
Step 4: Attach Tax Return or Explanatory Documents
If applying during tax season, include your federal tax return. If applying outside of tax season or not required to file, provide a written explanation or supporting documents justifying the need for an ITIN.
Step 5: Mail the Complete Package to the IRS
Use a tracked courier service and send your application to the correct IRS mailing address for ITIN operations. If you’re using a Certified Acceptance Agent or a consulate, follow their mailing procedures exactly.
Step 6: Wait for IRS Response and Track Progress
Processing can take up to 11 weeks or more for international submissions. If approved, the IRS will send your ITIN assignment letter. If rejected, a notice with the reason for denial will be mailed. You can contact the IRS International Services number to check the status.
Common ITIN Application Mistakes and How to Avoid Them
ITIN rejections often stem from avoidable mistakes. Understanding the most frequent errors can help you take preventative action.
Submitting Non-Certified Documents
Photocopies or scanned documents are not accepted unless certified by the issuing agency, a consulate, or a Certified Acceptance Agent. Always verify the certification process for your country of residence.
Using an Incorrect Reason Code
Using the wrong reason code on Form W-7 can result in a rejection. Always match your situation precisely. For example, students should use “F” while treaty beneficiaries should use “A.” The reason code determines what documents are needed.
Leaving Required Fields Blank
Fields such as date of birth, passport expiration, and country of citizenship are frequently left blank. These omissions will lead to rejection. If a section does not apply, mark it with “N/A” rather than leaving it empty.
Sending Incomplete Packages
Applications without a tax return (when required) or missing translation documents will not be processed. If a dependent or spouse is included, remember that each person needs their own W-7 and certified ID.
Mailing to the Wrong Address
The IRS has specific addresses for ITIN applications. International mail should be directed to the Austin, Texas IRS ITIN Operation. Using the wrong address will result in lost or delayed submissions.
When to Expect a Response from the IRS
Applicants from outside the U.S. should expect longer processing times due to mailing delays and international correspondence.
- Standard processing time: 7 to 11 weeks
- During peak tax season: up to 12 weeks or longer
- Rejected or incomplete applications: additional 4 to 6 weeks
The IRS sends correspondence by regular mail. If your address is not formatted correctly for your country, the mail may be returned or delayed. Always double-check the formatting for international delivery.
What to Do If You Lose Your ITIN Assignment Letter
If you lose your IRS assignment letter, you can request a replacement copy by calling the IRS International Services. You will need to verify your identity, mailing address, and application details. Alternatively, if you later file a tax return, the IRS may confirm your ITIN based on past submissions.
It is strongly advised to keep a digital and paper copy of your ITIN assignment notice in a secure place. This number is important for future tax filings, renewals, and corrections.
Renewing a Family Member’s ITIN
If you’re filing on behalf of dependents or a spouse, and their ITINs have expired, the renewal process is similar to the original application. Submit a new W-7 for each individual and mark the “Renewal” box. You do not need to submit a tax return for a renewal, unless filing jointly.
Make sure to include up-to-date certified documents. Children’s school or medical records may need updating, especially if the original application was filed several years ago.
ITINs and Filing U.S. Tax Returns in the Future
Once your ITIN is approved, it can be used for all future tax filings. Make sure to include your ITIN on all forms, including:
- Form 1040-NR
- Form 8833 (for tax treaty benefits)
- Form 8965 (if applicable)
- Form 8843 (if required)
Keep your address updated with the IRS. If you change countries or locations, submit Form 8822 to report a new address so that you don’t miss IRS letters.
What If You Later Qualify for a Social Security Number?
If you receive a visa change or employment authorization that allows you to obtain a Social Security Number, you should stop using your ITIN immediately. Contact the IRS and submit a letter requesting to combine your tax records under your new Social Security Number.
Include your name, ITIN, new SSN, and a copy of the SSN card. Once processed, all future filings should be made under your SSN only.
ITIN Use for Bank Accounts and Financial Institutions
Some banks and financial institutions may accept an ITIN for identification purposes. However, this does not make the ITIN equivalent to a Social Security Number.
You may use your ITIN to open a U.S. bank account, receive interest income, or report investment gains. However, the financial institution may also ask for additional documentation, depending on their internal compliance requirements.
Applying for an ITIN for a Deceased Individual
In rare situations, such as filing a return on behalf of a deceased spouse or dependent, an ITIN may be needed posthumously. You can apply using Form W-7 with reason code “C” or “D” and include a copy of the death certificate and any other legal documents establishing your role as executor or representative.
IRS policies require additional verification for deceased individuals, so expect longer processing times and potential follow-up documentation.
Final Reminders for International Applicants
To ensure a smooth ITIN application process from outside the United States, remember the following key points:
- Use certified documents, not photocopies
- Choose the correct reason code based on your situation
- Include translations for non-English documents
- Mail your complete package with tracking
- Keep copies of all submitted forms and documents
- Respond promptly to IRS letters if additional information is requested
Conclusion
Applying for an Individual Taxpayer Identification Number (ITIN) from outside the United States may seem daunting, but with the right preparation and understanding of IRS requirements, the process can be managed successfully. This guide has walked you through the essentials from knowing whether you need an ITIN and gathering the right documents, to completing Form W-7 correctly and mailing your application with confidence.
Nonresident aliens, students, spouses, dependents, and foreign investors each have unique filing paths, and the key to success is ensuring that every form, reason code, and identification document aligns precisely with your personal situation. Whether you’re filing taxes, claiming treaty benefits, or complying with U.S. tax laws from abroad, your ITIN serves as a vital identification number that allows you to stay in good standing with the IRS.
Avoiding common mistakes, understanding the extended processing timelines for international applicants, and maintaining copies of everything you send can help prevent unnecessary delays or rejections. And once your ITIN is issued, it remains valid for future filings unless it expires due to inactivity in which case a straightforward renewal process applies.
No matter your reason for needing an ITIN, taking a methodical, informed approach will increase your chances of approval. The IRS does not accept shortcuts, so accuracy, consistency, and compliance are your best tools when applying from overseas. With the insights gained from this guide, you are now well-equipped to complete your ITIN application properly, protect your financial interests, and meet your U.S. tax responsibilities from anywhere in the world.