How to get an ITIN as a non-resident
Whether you need a US Individual Taxpayer Identification Number, what to do instead if you don’t, and how to apply without travelling to the US.
Do you need an ITIN?
You need one if you have a US federal tax reason and can’t get a Social Security number. For people outside the US, that usually means:
- you have to file a US return, such as Form 1040-NR, because of US income or to get back tax that was over-withheld
- you’re claiming a tax treaty benefit where a US taxpayer ID is required
- you’re the spouse or dependent of someone who files a US return
- you’re selling US property, or own US rental property
When you don’t
Many people are told to “get an ITIN” when they don’t need one. If a US company or platform just wants your tax details, a Form W-8BEN with your own country’s tax number is often enough. A US LLC gets its own EIN. And if you can get a Social Security number, you get that instead of an ITIN.
Applying from abroad
You apply with Form W-7, usually together with a US tax return unless an exception applies. The IRS has no online application. From outside the US you can mail the package to the IRS in Austin, Texas, with your original passport or a certified copy, or use a Certifying Acceptance Agent, who verifies your passport so it stays with you. Your passport alone proves both identity and foreign status. The IRS says to allow 9 to 11 weeks for applications from overseas.
Step-by-step: How to apply for an ITIN.
ITIN basics
What an ITIN is, who can get one, and how it compares with other US tax IDs.
- What is an ITIN?What the number is for, what it looks like and who can get one
- ITIN vs SSNWho gets each number, what an ITIN can’t do, and what to do if you later get an SSN
- ITIN vs EINWhich number is for you, which is for your business, and when you need both
- ITIN number formatWhat an ITIN looks like, the valid middle digits, and how to tell it from an SSN
- US tax ID numbersSSN, ITIN, EIN, ATIN and PTIN: which US tax number a non-US person needs
- ITIN for a spouseWhen a nonresident spouse needs an ITIN, and how to apply with your joint return
- ITIN FAQShort answers on eligibility, documents, timing, renewal and using your ITIN
Applying
Form W-7, documents, certified copies and acceptance agents.
- How to apply for an ITINThe six steps, the three ways to submit Form W-7 and what happens after
- Form W-7What the form is, who files it, what goes with it and where to mail it
- ITIN documents checklistWhich IDs the IRS accepts, certified copies, and the extra rules for dependents
- W-7 instructionsEvery line of Form W-7, the reason boxes, the five exceptions and who can sign
- Certified passport copiesWhat counts as a certified copy, who can make one, and when you can skip it
- Certifying Acceptance AgentsWhat a CAA does, how it differs from an Acceptance Agent and how to check one
After you apply
Processing times, IRS letters, lost numbers and renewals.
- ITIN processing timeHow long the IRS takes, what slows it down and which number to call
- CP565 noticeWhat the ITIN assignment letter says, what to check and what to do if you lose it
- ITIN rejected (CP566, CP567)What CP566 and CP567 mean, why applications stall, and how to reply or reapply
- Find a lost ITINWhere your ITIN is printed, how to get it from the IRS by phone, and what not to do
- ITIN renewalWhich ITINs expire, who has to renew, and how to file a renewal Form W-7
US tax forms for non-residents
W-8BEN, foreign TINs, 1042-S, 1040-NR and tax treaties.
- Form W-8BENWhat each line asks for, when an ITIN is needed, and how long the form lasts
- Foreign TIN (FTIN)Which tax number counts as your foreign TIN, by country, and what to do if you don’t have one
- Form 1042-SWhat the form reports, how to read its boxes, and how to get over-withheld tax back
- Form 1040-NRWho files the nonresident return, when it’s due, and how it goes in with a first ITIN application
- US tax treatiesWhich countries have a US income tax treaty, what it changes, and how to claim it
By platform or situation
Stripe, PayPal, Amazon, YouTube, freelancing, property and study.
- ITIN for StripeWhen Stripe asks for an SSN or ITIN, and what non-US founders give it instead
- ITIN for PayPalWhat PayPal asks non-US users for, and the cases where an ITIN is required
- Amazon tax interviewHow non-US sellers and KDP authors answer Amazon’s tax interview, and when an ITIN helps
- ITIN for freelancersWhat Upwork, Fiverr and Deel ask for, and the few cases where a freelancer needs an ITIN
- ITIN for real estate investorsFIRPTA withholding, Form 8288-B and when a foreign property owner needs an ITIN
- ITIN for international studentsWhich F-1 and J-1 students need an SSN, which need an ITIN, and which need neither
- Airbnb hostsUS listings, Airbnb’s W-8ECI, the 30% withholding and Form 1040-NR
- Etsy tax IDWhat Etsy’s taxpayer ID field wants, when you get a 1099-K, and when an ITIN fits
- YouTube tax form (AdSense)What to enter in AdSense's US tax info, and whether a non-US YouTuber needs an ITIN
- Twitch tax interviewHow non-US streamers answer Twitch’s royalty and service tax interviews, and when an ITIN is needed
By country
Treaty status, where to get a certified passport copy, and your country’s tax number. The process is the same everywhere else.
Common questions
Can a non-resident get an ITIN?
Do I need an ITIN to get paid by US companies?
Do I have to travel to the US?
How long does it take from outside the US?
Get your ITIN without the paperwork
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