ITIN Number Nonresident Application

How to Get an ITIN Number for a Non-Resident

An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to individuals who need to file U.S. taxes but are not eligible for a Social Security Number (SSN). This includes non-residents, dependents of U.S. taxpayers, and certain resident aliens. Understanding how to obtain an ITIN ensures compliance with U.S. tax laws and enables non-residents to fulfill their tax obligations.

What is an ITIN?

An ITIN is a nine-digit number, formatted like a Social Security Number (XXX-XX-XXXX), that is used for tax purposes. It does not grant work authorization, Social Security benefits, or change your immigration status. It is strictly for federal tax filing and reporting.

Who Needs an ITIN?

Non-residents and other individuals who require an ITIN include:

  • Non-resident aliens required to file a U.S. tax return.
  • Resident aliens who file a U.S. tax return but are not eligible for an SSN.
  • Dependents or spouses of U.S. citizens or resident aliens.
  • Dependents or spouses of non-resident visa holders.

Steps to Apply for an ITIN

Follow these steps to obtain an ITIN:

  1. Complete Form W-7: Use Form W-7, "Application for IRS Individual Taxpayer Identification Number," to apply for an ITIN. Ensure you select the correct reason for applying on the form.
  2. Prepare Required Documentation: Provide original documents or certified copies from the issuing agency to prove your identity and foreign status. Examples include a passport, national ID card, or birth certificate.
  3. Attach Tax Return: Submit your completed tax return along with Form W-7, unless you qualify for an exception (e.g., being a student or a dependent).
  4. Mail Your Application: Send your application and supporting documents to the IRS address listed in the Form W-7 instructions. You can also apply in person at an IRS Taxpayer Assistance Center or through an IRS-authorized Certifying Acceptance Agent (CAA).

Where to Submit the Application

Mail your completed Form W-7 and supporting documents to:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
USA

Processing Time

It typically takes 7 weeks for the IRS to process your ITIN application. If you apply during the peak tax filing season (January 15 to April 30), processing may take longer. If you haven’t received your ITIN after 7 weeks, you can call the IRS to check the status of your application.

Exceptions to Submitting a Tax Return

Some individuals are exempt from submitting a tax return with their ITIN application. Common exceptions include:

  • Individuals with tax treaty benefits.
  • Non-resident aliens claiming a refund of withheld taxes.
  • Dependents of U.S. taxpayers.

Provide appropriate documentation to support your exception.

Renewing an ITIN

ITINs expire if not used on a tax return for three consecutive years or if issued before 2013 without proper renewal. To renew your ITIN, complete Form W-7 and check the renewal box.

Common Errors to Avoid

  • Failing to provide original or certified documents.
  • Using an expired ITIN for tax filings.
  • Incorrectly completing Form W-7.

Recommended Reading

FAQs

What is the process to obtain an ITIN for a non-resident?

keyboard_arrow_down

To obtain an Individual Taxpayer Identification Number (ITIN) as a non-resident, you need to complete Form W-7, which is the application for an ITIN. Begin by filling out the form accurately, ensuring that all required information is included.

What documents are needed to apply for an ITIN as a non-resident?

keyboard_arrow_down

To apply for an ITIN as a non-resident, you typically need to provide a completed Form W-7, proof of identity and foreign status, which can include a passport or national ID card, and any documentation that substantiates your need for an ITIN, such as a tax return or other IRS forms. Additionally, supporting documents must be submitted in original form or as certified copies from the issuing agency.

What steps should a non-resident follow to obtain an ITIN?

keyboard_arrow_down

To obtain an ITIN, a non-resident must complete Form W-7, providing the necessary documentation that proves their foreign status and identity. Once the form is filled out, it should be submitted to the IRS along with any required tax return or documentation.

What is the process for a non-resident to apply for an ITIN number?

keyboard_arrow_down

To apply for an ITIN number as a non-resident, you need to complete Form W-7 and submit it along with required documentation to the IRS. This process typically includes providing proof of identity and foreign status.

What steps must a non-resident follow to obtain an ITIN number?

keyboard_arrow_down

To obtain an ITIN number, a non-resident must complete Form W-7 and submit it along with valid identification documents to the IRS. It is important to ensure that all information is accurate and complete to avoid delays in processing.

Explore what you can do with Otto