How to get an ITIN from Hong Kong

Who in Hong Kong 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 Hong Kong, 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 Hong Kong 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 Hong Kong, that’s Immigration Department (HKSAR). 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.

Tax treaty status for Hong Kong

The IRS doesn’t list an income tax treaty between the US and Hong Kong. Without a treaty, the standard US rules apply, including 30% withholding on some US-source income. You may still need an ITIN to file a US return or report that income.

How to apply from Hong Kong

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 Department (HKSAR), 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 Hong Kong.