Living in the United States as a nonresident alien comes with a number of tax responsibilities that are often unfamiliar to international visitors. Whether you’re an international student, researcher, or dependent, the U.S. tax system requires you to report certain types of income. A key part of this reporting process involves obtaining an Individual Taxpayer Identification Number (ITIN) if you do not qualify for a Social Security Number (SSN).
Many nonresidents enter the U.S. under visa categories that allow limited work or no employment at all. In such cases, an SSN may not be issued, yet the individual may still need to file a tax return or claim a refund. That’s where the ITIN comes in. The ITIN is used by the Internal Revenue Service to process tax returns and other filings for people who are ineligible for an SSN but still have tax obligations. This series covers the fundamentals of what an ITIN is, who needs it, and why it matters for nonresident aliens.
What Is an ITIN?
An ITIN, or Individual Taxpayer Identification Number, is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that begins with the number 9 and is used solely for federal tax purposes. The ITIN is issued to individuals who are required to have a U.S. taxpayer identification number but are not eligible to obtain a Social Security Number.
The purpose of the ITIN is to enable individuals who are not authorized to work in the U.S. but have taxable income or other filing requirements to comply with U.S. tax law. This includes nonresident aliens, their spouses, and dependents.
ITINs do not authorize an individual to work in the United States, nor do they provide eligibility for Social Security benefits or alter immigration status. They are strictly for the purpose of fulfilling tax reporting and filing obligations.
Why Nonresident Aliens Need an ITIN
There are several common reasons why a nonresident alien may need to apply for an ITIN. The following categories outline the most typical circumstances under which an ITIN is required.
Receiving Taxable Scholarships, Fellowships, or Grants
International students and scholars often receive financial aid in the form of scholarships, fellowships, or grants. When these funds cover more than just qualified education expenses such as tuition and required fees—like when they are used for housing, meals, or travel—they may be considered taxable income by the IRS.
To report this income on a federal tax return, students who are not eligible for an SSN must apply for an ITIN. Without this number, the IRS cannot process the tax return or any associated refund.
Claiming Benefits Under a Tax Treaty
The United States has income tax treaties with numerous countries. These treaties often reduce or eliminate tax on specific types of income, including scholarships, compensation for services, or other earnings. To claim a treaty exemption, a taxpayer must include an ITIN or SSN on the applicable forms and the federal return. For individuals who do not qualify for an SSN, applying for an ITIN is necessary in order to benefit from tax treaty provisions.
Filing a U.S. Federal Tax Return Without an SSN
Many nonresident aliens have U.S. tax filing obligations but do not qualify for an SSN due to their visa status or ineligibility to work. These individuals must use an ITIN to fulfill their filing requirements. Common examples include students on F-1 or J-1 visas who receive income from non-employment sources, or scholars and researchers receiving grant-based support.
Filing without the appropriate identification number can result in the return being rejected or delayed, and failure to file can result in penalties or loss of eligibility for tax treaty benefits.
Filing a Return to Claim a Refund
Some taxpayers may not owe any tax, but they may be eligible for a refund of taxes that were withheld from their income. For example, a student may have had taxes withheld from a scholarship payment or part-time employment but ultimately owes less or nothing based on treaty eligibility or income thresholds. In such cases, an ITIN is still required to submit the tax return and request a refund.
Being Claimed as a Dependent or Spouse on a U.S. Tax Return
If a nonresident alien is being claimed as a spouse or dependent on another individual’s U.S. tax return, and does not qualify for an SSN, they will need to apply for an ITIN. This often applies to families in which only one parent is working and filing taxes while the spouse and children are on dependent visas.
U.S. Resident Aliens for Tax Purposes Without an SSN
In certain cases, individuals in the U.S. may be considered resident aliens for tax purposes based on the substantial presence test, even if their visa status remains temporary. If these individuals do not qualify for an SSN, they must obtain an ITIN to file their tax return as required by the IRS.
Who Should Not Apply for an ITIN
Although many nonresidents need an ITIN, there are cases where it is not appropriate to apply:
- If you are eligible for a Social Security Number, you should apply for the SSN instead. The IRS will not issue an ITIN to anyone who is eligible for an SSN.
- If you do not have a U.S. tax reporting requirement, you should not apply for an ITIN. The IRS only issues ITINs to individuals with a current and valid federal tax purpose.
- If you are expecting to change your visa status and become eligible for an SSN shortly, it may be more appropriate to wait for that eligibility before applying.
Applying unnecessarily can result in processing delays and confusion regarding your tax record.
ITIN and the Immigration System
Many people mistakenly believe that applying for an ITIN may affect their immigration status or create issues with the Department of Homeland Security. In reality, the ITIN is not linked to immigration enforcement. It is used exclusively for tax processing purposes by the IRS and does not confer any immigration benefits.
ITIN holders are not granted legal immigration status and should not use the number as a substitute for lawful immigration documentation. The ITIN does not authorize work or change a person’s residency classification for immigration purposes.
Common Visa Categories and ITIN Relevance
Various visa categories frequently involve the need for an ITIN. Below are some examples of common visa types and how they interact with ITIN requirements:
F-1 and J-1 Visas
Individuals on F-1 student visas or J-1 exchange visitor visas often receive scholarships, fellowships, or other funding. If this funding includes living expenses or travel stipends, it may be considered taxable. Many students and scholars in this situation do not qualify for an SSN unless they have secured on-campus or authorized employment. If no employment is involved, but tax reporting is required, an ITIN becomes necessary.
H-4 and F-2 Dependent Visas
Spouses and children of H-1B or F-1 visa holders may be classified as dependents for tax purposes but typically are not eligible for an SSN unless they independently qualify for work authorization. If a tax filer wishes to claim them as dependents, these family members will need to apply for an ITIN.
B-1/B-2 Visitor Visas
While individuals on visitor visas generally are not expected to have tax obligations, exceptions exist. In rare cases where income is earned, or where a return is filed to comply with treaty conditions or claim a refund, an ITIN may be required.
Importance of Accurate Tax Filing
Filing taxes accurately and on time is a legal responsibility for everyone with U.S. tax obligations. Failing to obtain an ITIN when required can delay processing, result in penalties, or prevent access to valuable treaty exemptions. For students, scholars, or visiting professionals who rely on funding from institutions, inaccurate tax filing may also affect eligibility for future grants or visa renewals.
Preparing for the ITIN Application Process
For nonresident aliens who need to comply with U.S. tax obligations but are ineligible for a Social Security Number, applying for an Individual Taxpayer Identification Number is a necessary step. Whether you’re an international student receiving a taxable scholarship, a researcher claiming a tax treaty benefit, or a dependent listed on a U.S. tax return, the IRS requires a valid taxpayer identification number to process your filings.
We will provide a detailed guide on how to apply for an ITIN, including required forms, acceptable documentation, where and how to file, and the role of certified authorities in the application process.
Understanding the ITIN Application Form: IRS Form W-7
The main form required to apply for an ITIN is Form W-7, Application for IRS Individual Taxpayer Identification Number. This form must be completed accurately and submitted along with the necessary supporting documents and your federal tax return, unless an exception applies.
Form W-7 collects information such as your full name, mailing and foreign addresses, country of citizenship, date and place of birth, and reason for applying. You’ll also be asked to select the appropriate box indicating your status or reason for submitting the application, such as:
- 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 U.S. citizen or resident alien
- Dependent or spouse of a nonresident alien visa holder
Completing Form W-7 carefully is crucial. Errors or omissions can lead to delays or rejection of your application. All information should match the identification documents provided.
Attaching a Federal Tax Return
Most first-time applicants must submit Form W-7 along with a completed federal income tax return, such as Form 1040-NR. The IRS uses this return as proof that you have a legitimate tax filing obligation.
There are exceptions to this rule. If you qualify under one of the IRS-approved exceptions, such as claiming a tax treaty benefit or being a student receiving a scholarship, you may be allowed to apply without attaching a return. In such cases, you must include additional documentation supporting your eligibility for the exception.
Providing Documentation: Proving Identity and Foreign Status
To process your application, the IRS requires documentation that verifies your identity and foreign status. The most widely accepted and preferred document is a valid, unexpired passport. It serves as proof of both identity and foreign status and is the only stand-alone document accepted for both purposes.
If you do not have a passport, you must provide two or more of the IRS’s approved documents. These must be current and contain an expiration date, as well as sufficient information to establish your identity and foreign residency. Examples include:
- National identification card with your photo, address, date of birth, and expiration
- U.S. driver’s license
- Foreign driver’s license
- Birth certificate (required for dependents under 18 if no passport is provided)
- U.S. state identification card
- Foreign voter’s registration card
- U.S. military identification card
- Foreign military identification card
- Visa issued by the U.S. Department of State
- U.S. Citizenship and Immigration Services photo ID
- Medical records (only for dependents under age 14)
- School records (for students under 25)
Each document must be an original or a certified copy from the issuing agency. Regular photocopies are not accepted. All documents must be translated into English if they are in a foreign language.
Certification of Documents
To avoid mailing original documents, you may choose to submit certified copies. These must be issued by the original agency that produced the document. For example, if you are using a passport, the certified copy must come from your home country’s passport authority or foreign ministry.
Another option is to use the services of an IRS-authorized Certifying Acceptance Agent (CAA) or visit an IRS Taxpayer Assistance Center (TAC) in person. These agents can verify your original documents and submit certified copies on your behalf, reducing the risk of losing valuable paperwork in the mail. Designated School Officials at many universities may also be authorized to certify documents for ITIN applications, particularly for students on F, J, M, or Q visas.
Mailing the Application
After preparing Form W-7, attaching the federal tax return or exception documentation, and organizing your identity documents, the next step is to send your application to the IRS. All materials should be mailed to:
Internal Revenue Service
ITIN Operation
P.O. Box 123456
Austin, TX
USA
If you’re using a private delivery service such as FedEx, UPS, or DHL, use the following address:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 South Interregional Hwy
Austin, TX
USA
It’s highly recommended that you keep copies of all forms and documents submitted and use a delivery method with tracking. This ensures you have proof of delivery and can follow up if necessary.
Applying In Person Through an IRS Center
If you prefer not to mail original documents, another option is to apply in person at an IRS Taxpayer Assistance Center. You must make an appointment in advance, and the center will review your documents and forward your application internally.
This method is especially helpful if you’re unable to obtain certified copies of your passport or other records. IRS representatives at these centers are trained to handle ITIN applications and will verify your documents in person, reducing the likelihood of processing errors or delays.
Common Application Mistakes to Avoid
The ITIN application process is straightforward if approached carefully, but mistakes are common and can lead to delays or rejection. Here are some frequent errors to watch for:
- Submitting photocopies instead of original or certified documents
- Forgetting to sign Form W-7 or the attached tax return
- Providing expired or incomplete documents
- Leaving required fields blank on the form
- Failing to provide a complete mailing address
- Using incorrect documentation for dependents
Double-checking all forms, ensuring consistency between documents, and reviewing IRS instructions can help prevent these issues. It’s better to spend extra time confirming everything is in order than to face delays due to missing or incorrect information.
Understanding Processing Times
Once your complete ITIN application is received by the IRS, it typically takes between 7 to 11 weeks to process, depending on the time of year. During peak tax season (January through April), processing may take longer. If documents are missing or contain errors, the IRS will notify you by mail with instructions for correcting the issue.
Applicants will receive a letter by mail indicating whether their ITIN was approved or if more information is required. Keep this letter for your records, as it serves as confirmation of your assigned number.
Renewing an Existing ITIN
In some cases, you may already have an ITIN that has expired or is about to expire. ITINs issued before 2013 that have not been used on a tax return at least once in the last three years may be deactivated by the IRS. Additionally, some ITINs expire each year as part of IRS renewal schedules based on middle digits.
If your ITIN has expired, you must submit a new Form W-7 with supporting documentation to renew it. You do not need to attach a tax return if you’re renewing and not applying for the first time, though documentation must still be valid and certified. Renewal should be completed before filing your next federal tax return to avoid processing delays or refund denials.
Role of Acceptance Agents and School Officials
Acceptance Agents and Designated School Officials (DSOs) play a key role in assisting international students with their ITIN applications. These professionals are authorized by the IRS to:
- Verify supporting documents
- Assist with completing Form W-7
- Submit paperwork directly to the IRS
Working with these agents can streamline your application process and reduce your risk of errors. Many universities have international student offices staffed with advisors who are familiar with ITIN requirements and can offer support, particularly during the tax season.
Special Considerations for Dependents
If you are applying for an ITIN on behalf of a dependent child or spouse, additional documentation and rules apply. For dependents under the age of 14 (or under 18 if not from Canada or Mexico), school or medical records may be required if a passport is not available or sufficient.
A valid reason for claiming the dependent must also be demonstrated on the attached tax return, and your filing status must support the inclusion of dependents. Each dependent will need a separate Form W-7 and set of documents.
Alternatives and Timing Tips
While an ITIN is required in specific tax situations, there may be instances when it’s better to wait or seek further clarification before applying. If you anticipate becoming eligible for an SSN soon—such as starting authorized employment—it may be advisable to postpone the ITIN application. Filing prematurely can complicate your tax records.
Timing is also important. It’s best to apply well before tax deadlines. If you need the ITIN for tax return submission, apply as early as possible in the filing season. For students, the spring semester is often the busiest period for ITIN processing, so preparing your documents in advance helps avoid the rush.
Common ITIN Application Challenges and How to Resolve Them
Applying for an Individual Taxpayer Identification Number (ITIN) as a nonresident alien in the United States may seem straightforward, but many applicants face avoidable setbacks. Delays, rejections, or incorrect filings are not uncommon, particularly for those unfamiliar with U.S. tax procedures or documentation standards. We explore the most common challenges in the ITIN application process and how nonresidents can address them effectively. We’ll also look at the renewal process, how dependents factor into ITIN applications, and what to do if your ITIN is rejected.
Incomplete or Incorrect Documentation
One of the most frequent issues applicants encounter is submitting incomplete or incorrect documentation. The IRS requires proof of both identity and foreign status, and the documents must meet strict criteria.
Applicants often make the mistake of submitting expired documents, uncertified copies, or documents that lack essential information such as date of birth, a photograph, or expiration dates. If a document fails to meet IRS standards, your application will either be delayed or rejected entirely.
To resolve this, review the IRS list of acceptable documents carefully before submission. If you are not submitting a valid passport, be sure that the combination of documents you choose satisfies both identity and foreign status requirements. Each must be current, legible, and, if not original, properly certified by the issuing agency or an IRS-authorized agent.
Using Uncertified Copies Instead of Originals or Certified Documents
Another frequent error involves submitting regular photocopies of documents instead of originals or certified copies. The IRS specifically requires either original documents or copies certified by the issuing agency or a Certifying Acceptance Agent (CAA).
For example, if you’re submitting a national ID card, it must be an original or certified copy that includes a photograph, name, current address, date of birth, and expiration date. A regular scan or photocopy is not accepted and will result in your application being rejected.
To avoid this, either send the original document (which will be returned by the IRS after processing) or work with a CAA or visit an IRS Taxpayer Assistance Center that offers document certification services.
Mailing the Application to the Wrong Address
Many applicants unknowingly send their Form W-7 and supporting documents to the wrong address. Mailing your application to the incorrect location may result in long delays or lost documents.
Always double-check the latest IRS instructions for Form W-7 before sending your documents. Applications should generally be mailed to:
Internal Revenue Service
ITIN Operation
P.O. Box 123456
Austin, TX
USA
However, if you’re using a private delivery service like FedEx or UPS, use the street address version provided on the IRS website.
Failure to Include the Federal Tax Return When Required
Another common issue is omitting the federal tax return when required. Most ITIN applications must be submitted with a valid U.S. federal tax return, unless the applicant qualifies under one of the IRS’s exceptions.
Failing to include your Form 1040-NR or other tax documents when needed will result in your application being denied. To avoid this, review the exceptions listed in the W-7 instructions. If you do not fall under any exception category, include a completed and signed federal tax return when submitting your ITIN application.
Not Meeting the Requirements for Dependents
If you’re applying for ITINs for dependents, be aware that there are additional documentation requirements. The IRS has specific rules for dependents, particularly for children under age 14 or students under 25.
For dependents, especially those from outside the U.S., school records or medical records may be needed in addition to passports. These records must include the dependent’s name, date of birth, and address. In some cases, proof of U.S. residency during the tax year is also required.
Applicants often fail to provide the correct supporting documents for dependents, leading to processing delays or denials. To resolve this, check the IRS requirements for dependent ITIN applications carefully and gather documents that meet the specified criteria.
Delay in Processing Time
Even when everything is submitted correctly, the processing time for an ITIN can be extensive, especially during peak tax season. On average, the IRS advises that it may take up to 8 to 11 weeks to process an application. In some cases, it may take even longer if additional documentation is requested.
Many applicants worry if they do not hear back from the IRS within a month. However, delays are common and not always a sign of rejection. The best course of action is to wait the full expected processing period before contacting the IRS for updates.
If you still haven’t received confirmation after the stated period, you can call the IRS toll-free at 1-800-829-1040 (or 267-941-1000 if calling from outside the U.S.) to check the status of your ITIN application.
What Happens if Your ITIN Application Is Rejected?
If your application is rejected, you will receive a notice from the IRS detailing the reason. Rejection notices usually highlight one or more deficiencies such as incorrect documents, lack of a tax return, or missing signatures.
Once you receive a rejection, review the listed issues thoroughly. Correct the problems and resubmit your application. There is no limit to how many times you can reapply, but repeated rejections will delay your ability to file taxes or claim any refund. If you’re unsure how to correct the issue, consider consulting a tax professional or a school international office familiar with ITIN applications for guidance.
When and How to Renew an ITIN
ITINs are not permanent and must be renewed if they expire. An ITIN will expire if it has not been used on a federal tax return at least once in the past three consecutive years. Additionally, certain ITINs with middle digits of 70 through 88, or 90 through 99 (depending on the year), may also be set to expire based on IRS notices.
If your ITIN is about to expire or has expired, you must file a renewal using the same Form W-7. You do not need to attach a tax return for a renewal unless you’re submitting it during tax season and filing a return at the same time. The IRS typically opens renewal submissions several months before tax season begins. You should start your renewal early in order to avoid delays in your tax refund or return processing.
How ITINs Affect Tax Refunds and Withholding
A valid ITIN is crucial if you are expecting a refund or need to claim a tax treaty benefit. Without an ITIN, your return cannot be processed, and any refund will be delayed. Additionally, if your income was subject to withholding and you’re eligible for a refund or lower withholding rate under a tax treaty, the IRS will not honor that without a valid ITIN.
In some cases, universities or employers may withhold taxes at the full 30% rate due to the lack of an ITIN. Having an ITIN allows you to apply for a refund by filing a return and referencing your tax treaty eligibility. For students and scholars from treaty-eligible countries, timely ITIN application can prevent excessive withholding and make the refund process more efficient.
Can You File Without an ITIN?
If you’re required to file a tax return but don’t yet have an ITIN, you can still submit your return along with Form W-7. The IRS will process the ITIN and your return together. However, this approach can take longer, and you will not receive a refund or confirmation until the ITIN is issued.
This is why many nonresidents apply for their ITINs as early as possible, especially those who anticipate receiving taxable income or treaty benefits. Applying separately, well before the tax filing deadline, gives you time to resolve any issues that may arise.
Handling ITIN Rejections Due to Identity Verification
In some instances, ITIN applications are rejected due to issues with identity verification, particularly when applicants use non-English documents or documents that are not commonly submitted. In such cases, the IRS may require English translations or verification from additional authorities.
If your document is in a language other than English, submit a certified English translation along with the original or certified document. If you’re unsure about the translation requirements, consult the IRS instructions or use a reputable translation service experienced in immigration or tax documents. Failure to provide proper translations can delay your application or result in rejection.
Special Considerations for Students and Exchange Visitors
Students, researchers, and exchange visitors often fall into unique categories under IRS rules. If you’re in the U.S. on an F, J, M, or Q visa, special exemptions and treaty benefits may apply to you. However, these benefits typically require an ITIN to claim.
You must prove your visa status and eligibility for tax exemptions by submitting the correct supporting documentation. For instance, your Form I-20, DS-2019, or other visa-related documents may need to be included with your W-7 application, especially if you are not attaching a tax return under one of the allowable exceptions.
Mistakes in understanding your visa category or benefit eligibility can result in incorrect applications. It’s important to understand your tax residency status and the IRS rules that apply to your visa classification before applying for an ITIN.
Role of Certifying Acceptance Agents (CAAs)
Certifying Acceptance Agents can significantly reduce the likelihood of errors in your application. CAAs are authorized by the IRS to review your documents, verify your identity and foreign status, and forward the completed application to the IRS. They may also retain copies of your documents, which means you don’t have to send originals.
This is particularly helpful for applicants worried about sending original passports or national ID cards through the mail. A CAA can verify the documents and submit certified copies directly to the IRS, minimizing both risk and delay.
Conclusion
For nonresident aliens in the United States, securing an Individual Taxpayer Identification Number is not just a bureaucratic requirement, it’s a critical part of fulfilling your obligations under U.S. tax law. Whether you are studying, conducting research, receiving grants, earning U.S.-sourced income, or claiming benefits under a tax treaty, an ITIN enables you to properly report your income and file tax returns with the IRS. Without it, you may face delayed refunds, lose out on treaty benefits, or even encounter penalties for noncompliance.
The process of applying for an ITIN might seem complex at first, but with the correct documentation and a clear understanding of the IRS requirements, it becomes manageable. It’s essential to stay informed about acceptable forms of identification, certification procedures, and any special conditions related to your visa or residency status. The timeline to receive an ITIN can be lengthy, so early preparation is key to meeting tax deadlines and avoiding unnecessary complications.
In a broader context, having an ITIN helps build your financial footprint in the U.S., opening doors to responsible tax participation and, in some cases, facilitating eligibility for state-level benefits or residency-based considerations. Understanding how and when to use your ITIN and ensuring it remains active when needed is fundamental to maintaining your compliance with U.S. regulations and protecting your financial interests during your stay.
By approaching the ITIN process with diligence and awareness, nonresident aliens can avoid common pitfalls, meet their legal obligations, and ensure a smoother financial and academic journey in the United States.