Nonresident taxpayers
U.S.-source income, federal filing obligations or treaty-related tax matters can create an ITIN need when an SSN is not available.
Explore ITIN support →Form W-7 guidance, supporting-document review and practical filing options for people who need a U.S. Individual Taxpayer Identification Number and are not eligible for a Social Security Number.
✓ ITINs are issued only by the IRS. We help organize the application, supporting documents and filing route before submission.
An ITIN is tied to a federal tax purpose. The exact Form W-7 reason, tax-return requirement and supporting documents depend on the applicant’s situation.
U.S.-source income, federal filing obligations or treaty-related tax matters can create an ITIN need when an SSN is not available.
Explore ITIN support →Certain spouses and dependents may need an ITIN for an allowable tax benefit or for their own federal filing requirement.
U.S. investment or real-property transactions can create federal reporting or withholding requirements that call for an ITIN.
Certain scholarship, withholding, treaty or tax-filing situations may require an ITIN when the applicant is not eligible for an SSN.
A Certifying Acceptance Agent can review Form W-7, authenticate many identity documents within IRS limits, conduct the required interview and prepare the package for the applicable IRS filing route.
See the CAA process →Check the application reason, required fields and consistency with the tax filing basis.
Review eligible identity and foreign-status documents under current IRS authentication rules.
Complete the required interview while the CAA has the required original documents or issuing-agency certified copies in hand.
Prepare the certification and submit the completed ITIN package through the appropriate IRS route.
The IRS currently advises applicants to allow about 7 weeks for an ITIN status notification. It may take 9–11 weeks during peak filing season or when the application is filed from overseas.
The right route depends on your location, supporting documents and whether you are comfortable mailing original identity documents.
Send Form W-7, the federal tax return or qualifying exception documents, and the required originals or issuing-agency certified copies.
↗Selected IRS offices can authenticate certain supporting documents by appointment.
↗A CAA can review Form W-7 and authenticate most eligible supporting documents within IRS limits.
↗Focused pages for common filing questions.
Understand the filing routes and document options available to applicants outside the U.S.
These IRS rules are useful checkpoints before choosing a filing route or sending identity documents.
Primary-source links used for the key facts above.
Send a short case summary by email. Sensitive identity documents do not need to be included in the first message.