Short answer
Usually not. Money you earn teaching online while you’re physically outside the US isn’t US-source income, so the US doesn’t tax it, even if the platform or your students are American. You pay tax in the country where you live. An ITIN matters only if you have a US tax return to file and can’t get an SSN, for example because you taught while you were in the US.
Where you teach from is what counts
The US taxes nonresident aliens only on income from US sources and on certain income connected with a US business. For pay for services, including teaching, the source is the country where you do the work. Where the platform is registered, where your students live and which currency you’re paid in don’t change that.
So an English teacher in Manila tutoring American children on a US-based platform has Philippine-source income. The US doesn’t tax it, and there’s no US return to file. You declare the income in the country where you’re tax resident.
What the platforms ask for
None of these platforms asks tutors outside the US for an ITIN.
| Platform | What it says about tax |
|---|---|
| Preply | Tutors are “solely responsible” for paying income tax in their country of residence. Preply says it can’t give tax advice or provide tax documents. |
| Cambly | Every tutor completes a Tax Residence field. Extra forms apply to tutors in the US, the EU (under the DAC7 rules) and Canada. US tutors give an SSN and get Form 1099-NEC at $600 or more. |
| Outschool | “Regardless of where you are located”, teachers are responsible for reporting their earnings. Outschool doesn’t issue tax forms itself; 1099-K forms come from its payment provider. |
Two details are worth knowing:
- Payout verification isn’t a tax ID. Cambly says that if you’re not a US resident and have no SSN or ITIN, Stripe has advised using the last four digits of an official photo ID, such as a passport. You don’t need an ITIN to get paid.
- Outschool limits where teachers can verify. Its identity check works only from the US, Canada, Mexico, Australia, New Zealand, South Korea, the UK and Spain. That’s a platform rule, and an ITIN doesn’t get around it.
If you tutor through a general marketplace such as Upwork, you’ll be asked for a Form W-8BEN with your home-country tax ID instead. The freelancer guide explains it, and a W-8BEN without a US tax ID is still valid for showing you’re not a US person.
When an ITIN does matter
An ITIN comes into it only when you have something to file with the IRS and can’t get an SSN:
- You taught while physically in the US. Pay for lessons given from inside the US is US-source income, and you may need to file Form 1040-NR. That applies even if the platform and students are abroad.
- You’re married to a US citizen or resident and choose to file a joint return, which needs a taxpayer ID for each spouse.
- You’ve become a US tax resident by spending enough days there, and aren’t eligible for an SSN.
In those cases you usually apply by attaching Form W-7 to the return. How to apply for an ITIN walks through it.
Keep records for your home tax return
Because your home country taxes this income, keep what its tax authority will want: platform earnings statements, payout records, and the exchange rates used when you were paid. Some platforms also ask for extra details under local rules, as Cambly does for tutors in the EU and Canada.
Common questions
Do I need an ITIN to teach on Preply or Cambly?
Do I pay US tax if my students are in the US?
Will a tutoring platform send me a 1099?
Can I tutor online while I’m in the US on a student or visitor visa?
Sources
- Preply: How to pay taxes if you’re a tutor on Preply
- Cambly: Filing taxes and reporting income
- Cambly: Cambly’s payment options
- Outschool: Tax reporting primer
- Outschool: Teacher identity verification
- IRS: Publication 519 (2025), U.S. Tax Guide for Aliens
- IRS: Instructions for Form W-8BEN
Checked against these sources on September 16, 2026.