Navigating the U.S. tax system can be especially confusing for nonresident aliens. One of the first steps toward compliance is obtaining the correct taxpayer identification. If you are not eligible for a Social Security Number, then the Individual Taxpayer Identification Number, or ITIN, is what you’ll need. This article provides a comprehensive breakdown of why nonresident aliens need an ITIN, who qualifies for one, and how to apply before the start of the busy tax season.
Understanding Tax Obligations for Nonresident Aliens
Nonresident aliens, though not U.S. citizens or green card holders, may still be required to report and pay taxes on income earned within the United States. The Internal Revenue Service mandates that all individuals who have a U.S. tax filing requirement must use an official taxpayer identification number.
When preparing your U.S. tax return, having your identification number ready is essential. For those who are not authorized to work in the U.S. and therefore cannot obtain a Social Security Number, applying for an ITIN becomes a necessary task.
What is an ITIN and Why is it Needed?
An ITIN is a nine-digit number issued by the IRS for individuals who must file a tax return but are not eligible for a Social Security Number. This number allows the IRS to track tax obligations and payments for foreign nationals and others who do not qualify for a SSN.
You will need an ITIN if you are earning income from U.S. sources and are required to file a federal tax return. Additionally, an ITIN is often required to:
- Open a U.S. bank account
- Be listed as a dependent on someone else’s tax return
- File taxes as a contractor or freelancer
- Receive certain tax benefits or refunds
Beyond tax obligations, the ITIN also serves as an essential form of identification in various financial and legal processes.
Who is Not Eligible for a Social Security Number?
The Social Security Number is typically reserved for U.S. citizens, permanent residents, and certain nonresidents who are authorized to work by the Department of Homeland Security. If you are not authorized for employment in the U.S., you will not be issued a SSN.
That said, some nonresident aliens are eligible for a SSN, including:
- F-1 students engaged in on-campus employment or authorized for off-campus work
- PhD students with assistantships or fellowships that involve compensated duties
- J-1 students or scholars with work authorization from their sponsor
- J-2 spouses who have obtained employment authorization through USCIS
If none of the above applies to you, then you are required to obtain an ITIN to comply with U.S. tax laws.
ITIN vs. SSN: Understanding the Difference
While both ITIN and SSN are used for tax processing, they serve different groups. An SSN is issued for employment and social benefits, while an ITIN is issued solely for tax purposes. Importantly, an ITIN does not authorize you to work in the United States or make you eligible for Social Security benefits.
Despite this limitation, possessing an ITIN is essential for anyone who has a U.S. tax filing obligation and is not eligible for a SSN.
When Should You Apply for an ITIN?
Timing is critical when it comes to applying for an ITIN. Although applications are accepted year-round, processing times can vary significantly depending on when you apply. During peak tax season, from mid-January through April, it can take several months to receive your ITIN.
To avoid delays and ensure you can file your tax return by the deadline, it is advisable to apply as early as possible. Submitting your application well before tax season ensures that you receive your ITIN in time to avoid penalties, interest, or a delayed refund.
Who Qualifies for an ITIN?
An ITIN is available to any foreign national who needs to file a U.S. tax return and is not eligible for a SSN. This includes individuals who:
- Have U.S.-sourced income
- Are dependents or spouses of U.S. taxpayers
- Are students, professors, or researchers under certain visa categories
- Need to file a federal return to claim tax treaty benefits
Even individuals outside the United States may apply for an ITIN if they have a tax filing requirement. The IRS evaluates eligibility based on the specific documentation provided with your application.
What Forms Are Required to Apply for an ITIN?
The central form used to apply for an ITIN is Form W-7, the Application for IRS Individual Taxpayer Identification Number. This form must be completed accurately and signed, and it must be accompanied by supporting documentation that verifies your foreign status and identity.
Depending on your situation, you may apply for an ITIN before submitting a tax return or alongside your return.
Option 1: Applying Before Filing a Tax Return
If you know that you will need an ITIN for future tax filing purposes, you can submit your application in advance. This is especially useful for students and scholars who want to be proactive.
To apply in advance, you’ll need:
- A completed and signed Form W-7
- A certified copy of your passport
- Your visa
- Supporting documentation such as DS-2019 or I-20
If you are enrolled at an SEVP-certified academic institution, a designated school official may be able to certify your documents. These certified documents should be mailed to the following IRS address:
Option 2: Applying When Submitting a Tax Return
If you are ready to file your U.S. federal income tax return and have not yet applied for an ITIN, you can submit both documents together. In this case, you must include:
- A completed and signed Form W-7
- A federal income tax return (Form 1040-NR)
- A certified copy of your passport or other accepted identification
When applying this way, document certification must be completed by:
- A Certified Acceptance Agent
- An IRS Taxpayer Assistance Center
- A U.S. embassy or consulate (appointment required)
- The original issuing agency of the identification document
It’s important to note that SEVP officials can no longer certify your documents if you are submitting them with your tax return.
What Documentation Is Required to Support Your Application?
In order for your ITIN application to be processed, the IRS requires original documents or certified copies. These documents must confirm both your identity and foreign status.
The passport is the most widely accepted and efficient form of documentation, as it satisfies both requirements. Additional documents that may be used include:
- National ID card (must include photo, name, address, birth date, and expiration)
- U.S. or foreign driver’s license
- U.S. state identification card
- Civil birth certificate (for dependents only)
- Medical or school records (for dependents under age 6 or 14 respectively)
- U.S. military or foreign military identification
- USCIS-issued photo identification
- Valid U.S. visa
These documents must either be original or certified by the issuing agency, IRS-authorized official, or embassy. Never submit originals by mail unless instructed and be aware that photocopies are not acceptable unless certified.
What to Include with Your ITIN Application
Your ITIN application package should include:
- Completed Form W-7
- Original or certified documentation
- If applicable, a signed federal tax return (Form 1040-NR)
- Any additional visa-related documents such as I-20 or DS-2019
Carefully check that all forms are signed and dated and that your personal information matches exactly across all documentation. Mismatched information is one of the most common causes of rejection or processing delay.
ITIN Processing Times and Seasonal Delays
During the off-season, it typically takes about seven weeks to receive an ITIN. However, during peak months, processing can take 12 weeks or longer. Errors, incomplete information, or missing documentation can extend that timeline even further.
Applying early, ideally before mid-January, provides the best chance for your ITIN to be issued before the April 15 tax filing deadline. This is especially important if you are expecting a refund or if your visa status depends on proving tax compliance.
What Happens if You Don’t Have an ITIN in Time?
Filing a tax return without a valid identification number will result in the IRS rejecting your return. You may also incur penalties for late filing or late payment if you miss the deadline while waiting for your ITIN.
Additionally, not having an ITIN on file may prevent you from claiming certain tax treaty benefits, education-related credits, or even dependent exemptions. That’s why planning ahead and applying early is crucial.
What If Your ITIN Has Expired?
ITINs do not last forever. They expire if not used in a tax return for three consecutive years or at the end of their five-year lifespan, whichever comes first. For example, ITINs not used in 2021, 2022, or 2023 expired on December 31, 2024.
If your ITIN is about to expire, the IRS will send you Notice CP48. Once renewed, the number stays the same, and you’ll receive Notice CP565 to confirm reactivation. If you plan to file a return next year, ensure your ITIN is active before submitting your documents to the IRS.
Common Mistakes Nonresident Aliens Make When Applying for an ITIN – And How to Avoid Them
Applying for an Individual Taxpayer Identification Number is an essential step for many nonresident aliens who are navigating the U.S. tax system. However, the process is not always straightforward.
Mistakes in your application can lead to significant delays, rejections, or even penalties if your tax return is submitted without a valid identification number. Understanding the most common errors and learning how to avoid them can save time and prevent unnecessary complications with the Internal Revenue Service.
Submitting an Incomplete or Incorrect Form W-7
One of the most frequent reasons for a delayed or rejected ITIN application is submitting an incomplete or improperly filled-out Form W-7. This form is the foundation of the application and must be completed accurately to be accepted by the IRS.
Common mistakes on Form W-7 include:
- Omitting required fields such as date of birth, country of citizenship, or U.S. visa number
- Using an incorrect mailing address, which can lead to correspondence or the ITIN card being sent to the wrong location
- Selecting the wrong reason for applying, which appears in the boxes labeled A through H
- Failing to sign and date the form
To avoid these errors, applicants should take their time completing the form and carefully review every section before submission. Consulting the official Form W-7 instructions can clarify what information is required and where to input it.
Providing Uncertified or Unacceptable Identification Documents
The IRS is strict about the types of identification documents it will accept with an ITIN application. All documents must be original or certified copies from the issuing agency. Unfortunately, many applicants mistakenly send photocopies or uncertified documents, resulting in rejection.
Only specific authorities are allowed to certify documents:
- The original issuing agency
- An IRS Taxpayer Assistance Center
- A Certified Acceptance Agent
- A U.S. Embassy or Consulate
When submitting documents, it’s important to ensure that:
- All identification documents are current and unexpired
- Photocopies are officially certified (notarized copies are not acceptable unless notarized by a U.S. notary public working with a Certified Acceptance Agent)
- The documents clearly show the applicant’s name, photo, date of birth, and citizenship
The passport is the only document that proves both identity and foreign status on its own. If another document is used, additional paperwork may be required to meet both criteria.
Failing to Include a Tax Return When Required
Applicants often forget that an ITIN is generally issued in connection with a U.S. tax return unless an exception applies. When filing for the first time, most individuals must include a completed federal income tax return, such as Form 1040-NR, with their ITIN application.
Failure to include a tax return, unless you qualify under one of the exceptions listed by the IRS, will result in the denial of your application. Exceptions might apply to certain categories, such as foreign students receiving scholarships or individuals covered under a tax treaty, but in most cases, the return must be submitted together with Form W-7.
Ensure that your tax return:
- Is signed and dated
- Matches the name and details on your ITIN application
- Is filled out completely and correctly
Applicants should double-check that the income, deductions, and filing status on their return align with what they report on the W-7 form.
Using the Wrong Mailing Address or Not Updating Your Address
The address listed on your Form W-7 is where the IRS will send correspondence, including your ITIN card. Using an incorrect address or failing to update your current address with the IRS may result in delays, missed notices, or your ITIN never reaching you.
To avoid this issue:
- Use a reliable mailing address where you can receive mail for at least 2–3 months
- Avoid temporary or school addresses if you are graduating or moving soon
- Consider using a friend or family member’s address if you expect to move during processing
Applicants who change their address after submission should notify the IRS as soon as possible by using Form 8822, Change of Address.
Ignoring the Expiration Rules for Existing ITINs
Many nonresident aliens applying for an ITIN are unaware that previously issued numbers may have expired. ITINs not used on a U.S. tax return for three consecutive years are deactivated by the IRS. Additionally, some ITINs expire based on a rolling five-year schedule, regardless of use.
For example, an ITIN that has not been used in 2021, 2022, or 2023 will be considered expired at the end of 2024. If you attempt to use an expired ITIN on a tax return, the IRS will process your return but delay any refund until the ITIN is renewed.
To avoid processing issues:
- Check if you have used your ITIN in the last three years
- Watch for IRS Notice CP48, which notifies taxpayers of expiration
- Renew your ITIN early if you plan to file taxes for the upcoming year
Renewal involves submitting a new Form W-7 with valid identification documents but does not require you to include a tax return.
Relying on Original Documents and Risking Loss
Although the IRS accepts original documents for ITIN applications, sending them through the mail can be risky, especially for international applicants. Passports, birth certificates, and visas are critical legal documents, and if lost, replacing them can be difficult and expensive.
Applicants should avoid sending original documents unless absolutely necessary. Instead, they should:
- Obtain certified copies of their documents from the issuing agency
- Visit a U.S. Embassy or Consulate to have documents certified
- Use a Certified Acceptance Agent, many of whom are authorized to verify and submit documents on your behalf
Choosing one of these methods protects your personal documents and ensures compliance with IRS rules.
Missing the Tax Filing Deadline
One of the biggest challenges with applying for an ITIN is the processing time. Applications submitted during the height of tax season (January through April) often take significantly longer to process than those submitted earlier in the year.
Delays can create a chain reaction:
- Your ITIN is not processed in time
- Your tax return is rejected
- You miss the April 15 filing deadline
- You are charged late filing penalties and interest
To avoid missing the deadline:
- Apply for your ITIN in the fall or early winter
- Start gathering documentation by October or November
- Use trackable mail services when submitting your application
By planning ahead, you give the IRS sufficient time to process your application before the tax filing period begins.
Providing Inconsistent Information
The IRS system matches your ITIN application against the information on your tax return and supporting documents. Any inconsistencies can result in the rejection or delay of your application.
Some examples of inconsistent information include:
- Names spelled differently on your passport and tax return
- Different birth dates listed across documents
- Variations in your visa number or expiration date
To prevent this issue, ensure that:
- Your name appears exactly the same on all documents
- All dates and visa details match your travel or legal records
- You double-check all spelling and numbers before submission
Even small errors, such as incorrect formatting of a date or missing middle initials, can cause confusion during processing.
Not Understanding Which Exceptions Apply
Some nonresident aliens may be eligible for an ITIN without filing a tax return, but only if they meet specific IRS criteria. There are thirteen exception categories, each with detailed documentation requirements.
These exceptions may apply to:
- Scholarship and fellowship recipients
- Individuals claiming tax treaty benefits
- Partners in foreign partnerships with U.S. income
- Nonresident investors required to file U.S. informational returns
Applying under an exception without understanding the requirements is a common mistake. Each exception requires specific supporting documentation and often must be processed with a different IRS unit. Submitting a W-7 with a tax return when an exception applies, or failing to provide necessary evidence, can lead to processing delays.
Before applying under an exception:
- Review the official IRS instructions for Form W-7
- Confirm you have all necessary documentation
- Attach a written explanation or treaty article reference if required
Assuming the Process Is One-Time Only
Some nonresident aliens assume that once they receive an ITIN, they never have to think about it again. However, this is not always the case. As previously mentioned, ITINs expire and must be renewed under certain conditions. Moreover, any time you file a tax return, your ITIN must be active and valid.
If your personal information changes, such as your name due to marriage or a new passport number, you must notify the IRS. Failing to update these records can result in processing issues later on.
Ongoing maintenance of your ITIN includes:
- Keeping it active by filing regularly
- Renewing it when necessary
- Updating your name, address, or citizenship status with the IRS
Mailing the Application Without Tracking or Copies
Submitting your ITIN application by regular mail without tracking or retaining copies is risky. Documents may be lost in transit or misplaced once they arrive at the IRS facility. If you do not have a copy of what you submitted, correcting mistakes or appealing a rejection becomes difficult.
Always use a secure, trackable mailing service when sending your application. Additionally:
- Keep a full photocopy of your Form W-7, tax return, and supporting documents
- Note the date and location from which the package was mailed
- Retain the postal receipt and tracking number for your records
These precautions help you confirm delivery, follow up with the IRS, and resolve any future issues more easily.
Step-by-Step Guide to Successfully Filing Your ITIN Application Before Tax Season
For nonresident aliens living, studying, or earning income in the United States, navigating tax compliance begins with obtaining the right identification. If you are not eligible for a Social Security Number and need to file taxes, you will be required to obtain an Individual Taxpayer Identification Number.
Filing for an ITIN early can prevent delays in tax processing, missed deadlines, and complications with immigration or financial services. This step-by-step guide breaks down the entire process so you can complete your ITIN application accurately and efficiently, well before tax season begins.
Understanding the Purpose of the ITIN
The ITIN is issued by the Internal Revenue Service to individuals who are not eligible to receive a Social Security Number but have a tax filing or reporting requirement under U.S. law. This number is essential for identifying taxpayers who are foreign nationals and ensuring their tax returns can be processed and monitored.
The ITIN does not grant work authorization or eligibility for Social Security benefits. Its primary purpose is to facilitate tax compliance for individuals who must report U.S.-sourced income or be listed on someone else’s tax return.
Determine Whether You Qualify for a Social Security Number
Before applying for an ITIN, you must confirm that you are not eligible for a Social Security Number. Generally, SSNs are issued only to individuals authorized to work in the U.S. by the Department of Homeland Security.
You may be eligible for a SSN if:
- You are an F-1 student with authorized employment
- You are on a J-1 visa with a sponsor’s work authorization
- You are a J-2 spouse with USCIS employment authorization
- You are engaged in practical training or research for compensation
If you are not eligible under these conditions, then you should proceed with the ITIN application process.
Step 1: Identify Why You Need an ITIN
The IRS requires that applicants provide a valid reason for applying for an ITIN. You must select one of the boxes on Form W-7 that most accurately represents your situation. These categories range from individuals filing a federal tax return to dependents of U.S. taxpayers or foreign students claiming treaty benefits.
Your reason determines what supporting documentation you need and whether you must include a federal tax return with your application. If you do not meet the criteria for an exception, a tax return must be included.
Step 2: Gather All Required Documents
A successful ITIN application depends on providing the right documentation to prove both your identity and foreign status. The most commonly accepted document is a valid passport. It is the only single document that satisfies both identity and foreign status.
If you do not submit a passport, you must provide two or more documents that together confirm your identity and residency status. These might include:
- National identification card with photo, birth date, and expiration
- U.S. or foreign driver’s license
- Visa
- Birth certificate (especially for dependents)
- School records or medical records (for dependents under a certain age)
- U.S. or foreign military ID
- U.S. state ID card
All documents must be either originals or certified copies from the issuing agency. Photocopies or notarized documents not meeting IRS standards will result in a rejected application.
Step 3: Complete Form W-7 Accurately
Form W-7 is the official IRS document used to apply for an ITIN. It can be downloaded from the IRS website or obtained at an IRS office. Accuracy is critical when completing the form, and all required fields must be filled in.
Important information to provide includes:
- Full name as shown on your passport
- Mailing address where your ITIN confirmation can be sent
- Foreign address (if applicable)
- Date and place of birth
- Country of citizenship
- U.S. visa number and expiration date (if applicable)
- Reason for applying, selected from the listed categories A through H
Be sure to sign and date the form. If the form is for a dependent, the parent or guardian may sign on their behalf.
Step 4: Choose the Right Filing Method
You can apply for an ITIN in one of two ways: either before you file your tax return or together with your return. Your situation will determine which method is appropriate.
Apply in Advance of Tax Filing
This method is useful if you are not yet ready to submit your tax return but want to ensure that your ITIN is ready before tax season. This is often the best option for students or dependents who anticipate needing an ITIN but are not yet filing a return.
To apply early, submit:
- Completed and signed Form W-7
- Certified copies of identity documents, such as passport and visa
- I-20 or DS-2019 for students and scholars
- Certification from a school official if available
Apply With Your Federal Tax Return
If you are ready to submit your return and need an ITIN for this purpose, you may apply simultaneously. In this case, submit:
- Completed Form W-7
- Your signed federal tax return (Form 1040-NR for nonresidents)
- A certified copy of your passport or combination of other accepted documents
When applying this way, your identification documents must be certified by one of the following:
- Certified Acceptance Agent
- IRS-authorized official
- U.S. Embassy or Consulate
- The original issuing agency of the document
Do not mail originals unless required. Certified copies are highly recommended.
Step 5: Double-Check for Common Errors
Before mailing your application, verify that:
- All names and dates are spelled consistently across all forms and documents
- The mailing address is current and complete
- The tax return and Form W-7 are signed and dated
- The reason for applying matches your status
- Documents are certified, current, and legible
Mistakes such as mismatched names, missing visa information, or expired documents can cause significant processing delays or rejection.
Step 6: Submit Your Application by Mail or Through a Certified Agent
Once your application is complete, you have several options to submit it:
The most common method is to mail your full application to the IRS address listed for ITIN operations. Use a tracked mailing service to ensure delivery and keep a full copy of everything you send.
In Person (Domestic Applicants Only)
You may also apply in person at an IRS Taxpayer Assistance Center. Appointments are required, and you should bring all documents, including certified copies or originals, with you.
Certified Acceptance Agent
Working with a Certified Acceptance Agent allows you to avoid mailing original documents. These agents are authorized by the IRS to verify your documents and help complete Form W-7. This can reduce risk and speed up processing.
Step 7: Wait for IRS Confirmation
ITIN applications generally take seven weeks to process during off-peak times. During the height of tax season, it may take up to three to five months. The IRS will send a letter confirming your ITIN if your application is approved.
If there are issues with your application, the IRS will notify you by mail and request additional documentation or clarification. Make sure to respond promptly and keep copies of all correspondence.
Step 8: Check ITIN Expiration and Renewal Requirements
Even after your ITIN is issued, it is important to monitor its status. ITINs that are not used on a tax return for three consecutive years will expire. Others may expire after five years from the date of issuance, regardless of use.
Before each tax season, verify that your ITIN is still valid. If you receive IRS Notice CP48, it means your ITIN is about to expire and you must renew it to file your upcoming return.
To renew an expired or expiring ITIN, you must submit a new Form W-7 and supporting identification documents. You do not need to include a tax return when renewing unless you are filing concurrently.
Step 9: Keep Your ITIN Active Through Regular Filing
Once you have an ITIN, the best way to keep it active is by using it each year on your U.S. federal income tax return. This not only prevents expiration but also helps build a clear tax history, which can be helpful for visa or financial applications.
Make sure your name, filing status, and other personal information are consistent on every return. If any of your details change, notify the IRS using Form W-7 with updated documents.
Step 10: Use Your ITIN Responsibly and Securely
An ITIN is a sensitive tax identifier and should be treated with the same care as any other form of personal identification. Do not share it unnecessarily, and always store your IRS documents in a secure place.
Use your ITIN only for tax filing, reporting, or identification purposes as outlined by the IRS. Keep in mind that while the ITIN is useful for certain financial applications, it does not change your immigration status or employment eligibility.
Conclusion
Securing an Individual Taxpayer Identification Number as a nonresident alien is a critical step in fulfilling U.S. tax obligations, especially for those not eligible for a Social Security Number. Whether you are an international student, a foreign researcher, or a dependent listed on someone else’s tax return, having a valid ITIN ensures you can remain compliant with the IRS, access financial services, and meet legal reporting requirements.
Throughout this guide, we’ve explored what an ITIN is, who needs one, and how to navigate the complex documentation and filing process. We’ve also emphasized the value of timing applying before tax season not only avoids processing delays but also reduces stress during one of the busiest times of year for tax filers. Understanding the distinction between eligibility for a SSN and the need for an ITIN helps you choose the correct path from the beginning, avoiding rejections or delays in your application.
By following a structured, step-by-step approach, starting with identifying your need, gathering the right documents, completing Form W-7 accurately, and choosing the appropriate filing method, you can greatly increase your chances of a smooth application process. Avoiding common errors, submitting certified documents, and tracking the expiration of your ITIN are also essential habits for long-term compliance.
Applying early and staying informed about your tax responsibilities can prevent missed deadlines, reduce your risk of penalties, and even speed up tax refunds. It also places you in a stronger position when applying for services that rely on verified tax identification, including opening a U.S. bank account, applying for a loan, or verifying identity for academic and immigration purposes.
Ultimately, an ITIN is more than just a number, it is a foundational tool for integrating into the U.S. financial and legal system while maintaining compliance with federal regulations. Whether you are applying for the first time or renewing an expired ITIN, starting the process before the tax season begins is a proactive and practical step toward ensuring a smooth tax experience in the United States.