If you’re a foreign national with U.S. tax obligations but no Social Security Number (SSN), you’ll likely need an IRS-issued Individual Taxpayer Identification Number (ITIN). Whether you’re reporting income, claiming treaty benefits, listing dependents, or requesting a refund, this guide walks you through everything — from eligibility and documentation to global application methods and refund scenarios.
What Is an ITIN?
An ITIN is a nine-digit number issued by the IRS for individuals who are not eligible for an SSN but need to file a U.S. tax return or meet other federal tax obligations. It is used solely for tax purposes.
What an ITIN Does Not Do:
- Authorize work in the U.S.
- Provide eligibility for Social Security benefits
- Qualify the holder for Earned Income Credit or the Child Tax Credit (unless the dependent has a valid SSN)
- Grant immigration status
Who Needs an ITIN?
You may need to apply if you fall under one of these categories:
- Nonresident alien required to file a U.S. tax return
- Resident alien under the substantial presence test
- Spouse or dependent of a U.S. citizen or resident alien
- Spouse or dependent of a nonresident visa holder
- Nonresident claiming benefits under a U.S. tax treaty
- Foreign student, researcher, or professor with U.S.-source income
How to Apply for an ITIN
Submit the following:
- Form W-7 – Application for IRS Individual Taxpayer Identification Number
- Federal tax return – unless you qualify for an exception
- Original or certified documents proving identity and foreign status — usually a passport
Note: Returns cannot be e-filed in the calendar year your ITIN is issued.
Applying from Within the United States
Visit an IRS Taxpayer Assistance Center (TAC) with:
- Your passport (or a certified copy from the issuing agency)
- Completed Form W-7
- Your federal tax return
Appointments are required — call 844-545-5640 to schedule.
TACs review your original documents in person and return them immediately — helping protect your identity. Interpretation services and accessibility options are available.
Applying from Outside the United States
If you’re applying for an ITIN and currently outside the United States, you have three options.
Option 1: Mail Your Application and Original Documents
You can mail Form W-7, your federal tax return, and your original passport directly to the IRS. However, this method is not recommended due to the risk of document loss, long processing times, and limited tracking.
Two Alternatives That Avoid Mailing Your Passport:
Option 2: Use a Certifying Acceptance Agent (CAA)
- A CAA reviews your documents and certifies your identity for the IRS.
- You submit Form W-7 and your tax return with certified copies, not originals.
- Find a CAA
Option 3: Request a Certified Copy from a U.S. Embassy or Consulate
- Many U.S. embassies offer notarization service. Example: U.S. Embassy London
- Once certified, you can mail the copy with your application and tax return.
IRSN vs. ITIN — Why Filing Properly Matters
If a return is filed without an SSN or ITIN, the IRS may assign a temporary number (IRSN) to process it. But IRSNs have limitations:
- Cannot be used for online payments
- Prevent access to tax treaty benefits or credits
- Often trigger penalties or delay communication
If a penalty is assessed, taxpayers with only an IRSN often cannot resolve it online. A valid ITIN ensures proper processing, refund access, and credit eligibility.
ITIN Expiration and Renewal
An ITIN will expire if not used on a U.S. tax return in the last three consecutive tax years.
To renew:
- Submit a new Form W-7
- Include current documentation
- Do this before filing your tax return to avoid processing delays
Claiming the $500 Credit for Other Dependents (ODC)
If your dependent does not qualify for the Child Tax Credit, you may still be eligible for the $500 Other Dependent Credit.
To qualify:
- Your Modified AGI must be under $400,000 (married filing jointly) or $200,000 (others)
- The dependent must have a valid SSN, ITIN, or ATIN issued by the return’s due date (including extensions)
- The dependent must not be eligible for the Child Tax Credit
Timely ITIN application is essential to secure this credit — especially for families filing with non-U.S. dependents.
Refunds with an ITIN
Yes — the IRS can issue refunds to taxpayers with valid ITINs.
Refunds are allowed for:
- Over-withholding on wages, interest, or U.S.-source income
- Nonrefundable credits (like the ODC or Dependent Care Credit)
- Certain education credits — provided requirements are met
Refunds are not available for the Earned Income Credit or the Child Tax Credit unless the dependents have SSNs.
Need Help Applying for an ITIN?
We make the process simple.
American Tax Filings offers professional support for individuals and families worldwide. For a flat $200 USD fee, we provide:
- Completed Form W-7
- Personalized guidance and document review
- Submission strategy tailored to your location
- Support for dependents, credits, and international filers
No hidden costs — just expert help and peace of mind.