How to get an ITIN from Canada

Who in Canada needs an ITIN

The IRS issues ITINs to people who have to file or report US taxes but can’t get a Social Security number. From Canada, that usually means you earn US income (from a US client, platform, marketplace or LLC), own US property, are claiming a treaty benefit, or are the spouse or dependent of someone who files a US return.

An ITIN is for tax purposes only. It doesn’t let you work in the US or change your immigration status.

Documents you need

Your passport is enough on its own to prove both identity and foreign status, so most applicants from Canada send only that, together with Form W-7 and the tax return or exception documents that go with it.

• The original passport. The IRS returns it, but you’re without it for weeks.
• A certified copy from the agency that issued it: in Canada, that’s Immigration, Refugees and Citizenship Canada (IRCC). The IRS defines a certified copy as one the issuing agency certifies as exact and stamps with its official seal.
• A Certifying Acceptance Agent (CAA). The IRS authorizes these agents to verify passports, so the original never leaves your hands.

The US–Canada tax treaty

The US has an income tax treaty with Canada (1980). It can reduce the 30% US withholding that otherwise applies to some US-source income. Claiming a treaty rate on Form W-8BEN may require a US taxpayer ID such as an ITIN.

Rates from IRS Tax Treaty Table 1. Conditions apply, so check the treaty article for your type of income.

The IRS publishes the treaty documents on its Canada tax treaty page.

• Article XX of the treaty covers visiting students: payments from outside the US for their maintenance, education or training can be exempt from US tax, subject to conditions. For business trainees and apprentices the exemption lasts up to 1 year.
• The IRS publishes a separate guide to this treaty: Publication 597, Information on the United States–Canada Income Tax Treaty.

Your Canada tax number on US forms

Many US payers and platforms don’t need an ITIN at all. They ask for a Form W-8BEN, and line 6a takes the tax number Canada issued you: the Social Insurance Number (SIN) (9 digits). You’ll find it on your SIN letter or card, the first page of your return, or a notice of assessment.

You need an ITIN on top of that only when a form specifically asks for a US taxpayer number, or when you have to file a US return. Foreign TIN explains the difference.

How to apply from Canada

1. 1

   Confirm why you need an ITIN

   Your reason decides which box you tick on Form W-7 and what has to go with it: usually a US tax return, or proof that you qualify for an exception.

2. 2

   Sort out your passport

   Send the original, get a certified copy from Immigration, Refugees and Citizenship Canada (IRCC), or have a Certifying Acceptance Agent verify it so the original stays with you.

3. 3

   Complete Form W-7

   Use your name exactly as it appears in your passport, a foreign address, and your foreign tax ID if you have one.

4. 4

   Send the package to the IRS in Austin

   By post or by international courier. The two use different addresses (below).

5. 5

   Wait for the CP565 letter

   The IRS mails your ITIN to the address on your W-7. From abroad, allow 9 to 11 weeks.

Where to send your application

The IRS uses two addresses depending on how you send it.

A tracked courier costs more but tells you when the package arrived, which is when the IRS clock starts.

US embassies aren’t one of the ways the IRS lists for applying. For visa and consular questions, see the US embassy in Canada.