How to Get an ITIN From Abroad: What It Is, Form W-7, Documents and Timing

An ITIN, or Individual Taxpayer Identification Number, is a nine-digit number the IRS issues to people who must have a US taxpayer number for federal tax purposes but who do not have, and cannot get, a Social Security number. This guide covers what it is, who needs one, how to apply from abroad with Form W-7, how long it takes and when it expires. Every rule below comes from the IRS Instructions for Form W-7 (Rev. December 2024).

In short:

• What it is: a tax processing number. The IRS says an ITIN "doesn't entitle you to social security benefits and doesn't change your immigration status or your right to work in the United States".
• How to apply: Form W-7, normally attached to the federal tax return that needs the ITIN, with original identity documents or copies certified by the issuing agency. The passport is the only stand-alone document.
• Where: by mail to the IRS ITIN Operation in Austin, Texas, or through an IRS acceptance agent, which is possible abroad too.
• How long: allow 7 weeks, or 9 to 11 weeks if you apply between January 15 and April 30 or from overseas.
• Expiry: an ITIN not used on a federal return for 3 consecutive tax years expires on December 31 of the third year.

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What is an ITIN number?

The Instructions for Form W-7 define it: "an ITIN is a nine-digit number issued by the IRS to individuals who are required for federal tax purposes to have a U.S. taxpayer identification number but who don't have and aren't eligible to get a social security number (SSN)". It is for taxes only. It is not an identity document and it does not give any right to work or reside.

Who needs an ITIN?

The instructions list the typical cases. Among them: a nonresident alien who is required to file a US federal tax return, or who files one to claim a refund or report income; a nonresident alien claiming reduced withholding under an income tax treaty where an ITIN is required; and a US resident alien under the substantial presence test who files a return but is not eligible for an SSN.

An LLC owner abroad does not need an ITIN to get an EIN or to file Form 5472. The EIN is a different number, obtained with Form SS-4 (see how to get an EIN without an SSN or ITIN). You need an ITIN only when you personally file a US return, such as Form 1040-NR, and have no SSN.

How to apply for an ITIN: the application package

1. Form W-7, completed, with the box ticked that matches your reason for applying (a renewal needs a box ticked too).
2. Your federal tax return, attached behind Form W-7, unless you qualify for one of the exceptions in the instructions. A first-time application is filed with the return for which the ITIN is needed, by its due date; if you cannot file the return by then, file an extension request by the due date and send Form W-7 with the return later.
3. Identity documents: originals, or copies certified by the agency that issued them. The passport is the only stand-alone document. Other documents (for example a birth certificate, or a national identification card) are used together when you have no passport that proves what is needed. The documents must be current and consistent with what you wrote on the form.

Two practical points from the instructions:

• A certified copy is one the issuing agency provides and certifies as an exact copy. You can also use the certification and authentication services of the officers at US embassies and consulates overseas, after contacting the Consular Section in advance.
• If you mail the package, use the ITIN Operation address in the W-7 instructions, not the mailing address in the instructions of your tax return (for example Form 1040-NR): Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Original documents are returned to you.

Applying through an acceptance agent

You can apply through one of the two kinds of acceptance agents the IRS authorizes, and the instructions note they are available both in the US and abroad.

• An Acceptance Agent helps you complete Form W-7 and sends the IRS the original documents or certified copies for every applicant.
• A Certifying Acceptance Agent can verify the original documents and certified copies for primary and secondary applicants and returns them immediately after checking.

The IRS publishes the list of agents on IRS.gov (search "acceptance agent program").

How long does an ITIN application take?

The instructions say to allow 7 weeks for the IRS to tell you the status. Allow 9 to 11 weeks if you apply during the peak period (January 15 through April 30) or from overseas. If nothing has arrived after that, you can call the IRS: 800-829-1040 in the US and 267-941-1000 from outside the US (not toll-free).

ITIN renewal: when does an ITIN expire?

An ITIN that was not included on at least one federal tax return for the last 3 consecutive tax years "expires on December 31 of the third consecutive tax year, and must be renewed before being used again on a U.S. federal tax return". A renewal uses Form W-7 with the application type ticked, attached to the federal return, with the same kind of original or certified documents, unless an exception applies. If an ITIN is used only on information returns, the instructions say you do not need to renew it yet; you renew when you need to use it on a tax return.

Two more rules: the instructions say an ITIN is not needed for estimated tax payments or extensions, and that you cannot e-file a return with an ITIN in the calendar year it is assigned.

What Melya does and does not do

Melya's ITIN Application Support is $125 at a fixed price. We prepare your Form W-7 and tell you exactly how to get your documents certified. We cannot certify documents ourselves, and we do not file the application for you. Melya's preparer holds a PTIN: she is not a CPA, an enrolled agent, an attorney or an IRS acceptance agent, and does not represent clients before the IRS. This is general information, not tax advice for your country of residence.

If you are not sure whether you need an ITIN at all, our 1040-NR assessment tells you in writing whether a US personal return is owed.

Ask for a fixed quote and tell us your situation.

Related reading: W-8 forms: which one do you need?

Frequently asked questions

Can I apply for an ITIN from outside the United States?

Yes. You apply with Form W-7, normally attached to the federal tax return that needs the ITIN. Send it by mail to the IRS ITIN Operation in Austin, Texas, or go through an IRS acceptance agent, which is possible abroad too.

Which documents does the IRS accept for a W-7?

Original identity documents, or copies certified by the issuing agency. The passport is the only stand-alone document.

How long does an ITIN take?

Allow 7 weeks. The IRS says 9 to 11 weeks if you apply between January 15 and April 30 or from overseas.

Does an ITIN give me the right to work or change my immigration status?

No. The IRS says an ITIN "doesn't entitle you to social security benefits and doesn't change your immigration status or your right to work in the United States". It is a tax processing number.

Does an ITIN expire?

An ITIN not used on a federal tax return for 3 consecutive tax years expires on December 31 of the third year.