An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the Internal Revenue Service (IRS) in the United States. It is designed for individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN). For non-resident aliens, foreign investors, and individuals with U.S. tax obligations, obtaining an ITIN is often necessary.
Who Needs an ITIN
You may need an ITIN if you are a non-resident alien required to file a U.S. tax return, a dependent or spouse of a U.S. citizen or resident alien, a dependent or spouse of a non-resident alien visa holder, a foreign person receiving U.S. income subject to withholding, or someone claiming treaty benefits on U.S.-sourced income. Many freelancers, property investors, or business owners who interact with the U.S. market also fall under this category.
The ITIN Application Form
The application is made through IRS Form W-7. This form asks for personal details such as your full name, foreign address, U.S. mailing address, and the reason for applying. You must also include information about your identification documents, such as passport or national ID card.
Supporting Documents
Applicants must submit proof of identity and foreign status. The most commonly used document is a valid passport because it covers both requirements in a single step. Other acceptable documents include national ID cards, birth certificates, foreign driver’s licenses, and U.S. immigration documents. If you are outside the U.S., you must provide either the original documents or certified copies from the issuing agency or from a U.S. embassy or consulate. Regular notarizations in your home country are not accepted.
Application Methods from Outside the U.S.
Mailing to the IRS
You can mail Form W-7, your tax return if required, and your original or certified documents to the IRS ITIN Operation in Austin, Texas. While this is the most direct option, it means you must send sensitive documents such as your passport, which may take weeks to return.
Certified Acceptance Agents (CAAs)
A Certified Acceptance Agent is an IRS-authorized representative who can verify your identity and prepare your ITIN application. Many CAAs operate worldwide, which allows applicants abroad to avoid mailing passports directly to the IRS. This is the safest and often fastest option.
U.S. Embassies and Consulates
Some U.S. embassies and consulates provide certification services for ITIN purposes. They can verify your passport or other documents, so you do not have to send originals. Availability depends on the specific embassy, and an appointment is usually required.
Processing Times
For applicants outside the U.S., processing typically takes between seven and eleven weeks. During peak tax season between January and April, waiting times may be longer. Once approved, the IRS sends an official letter with your ITIN.
Renewal of ITIN
If your ITIN has not been used in three consecutive years, it may expire. Renewal requires filing Form W-7 again. In renewal cases, you usually do not need to attach a tax return if you are simply extending the ITIN’s validity.
Common Difficulties
Applicants outside the U.S. often face challenges such as delays in mailing documents, risk of losing passports in transit, difficulties finding local Certified Acceptance Agents, and rejection due to incomplete forms or insufficient supporting documentation.
Helpful Tips
Use a passport if possible since it is the easiest single proof of both identity and residency. If you must mail documents, choose a tracked courier service to ensure safe delivery. Consider using a Certified Acceptance Agent if available in your region to simplify the process. Apply well before deadlines since international processing may take several months.