International / ITIN applications
ITIN applications, handled through a CPA.
An Individual Taxpayer Identification Number is the number the IRS issues to people who have a U.S. filing obligation but are not eligible for a Social Security number. The application itself is one page. What makes it fail is documentation, timing, and the return it has to travel with.
The basics
Who needs one and how it works
An ITIN is for filing, and nothing else
It lets you file a U.S. return, be claimed on one, or claim a treaty benefit. It is not work authorization, it does not affect immigration status, it does not create eligibility for Social Security benefits, and it does not qualify anyone for the earned income credit. Anyone eligible for a Social Security number applies for that instead.
Common reasons people need one
A nonresident who has to file a U.S. return or claim a treaty rate; a foreign owner of a U.S. LLC or partnership with a U.S. filing obligation; a spouse or dependent being claimed on a U.S. return; a foreign person receiving U.S.-source income subject to withholding; a foreign seller of U.S. real estate dealing with FIRPTA withholding; a resident alien filing on the basis of days present in the United States.
The application usually attaches to a return
Form W-7 is normally filed together with the completed tax return that creates the need for the number, as one package. That is why an ITIN application is really a return engagement with an application on top, and why the two have to be prepared together rather than in sequence.
There are exceptions that allow filing without a return
The instructions provide narrow exceptions, including certain passive income subject to third-party withholding, some wage and scholarship situations, mortgage interest reporting, and dispositions of U.S. real property interests. Each exception has its own supporting documentation, typically a letter from a withholding agent or a specific form. Claiming an exception without the matching evidence is a common rejection.
Documentation is where applications fail
The IRS requires original documents or copies certified by the issuing agency, not notarized copies. A valid passport is the only document that stands alone; everything else requires a combination. Mailing an original passport to the IRS is a real cost for people who travel, which is why the alternatives matter.
How we handle it
One package, prepared together.
- Confirm eligibilityEstablish that an ITIN, not an SSN, is the correct number.
- Prepare the returnComplete the return the application attaches to, or document the exception.
- Assemble documentationArrange agency-certified copies or an in-person identity route.
- File and trackSubmit the package and follow it through to the assigned number.
Practical detail
Timing, renewals, and the alternatives to mailing a passport
Processing takes weeks, not days
The IRS commonly quotes around seven weeks for an ITIN application, and longer during filing season or when the application comes from overseas. Plan the filing calendar around that, because a return that needs the number cannot be processed until the number is issued, and refunds wait with it.
Alternatives to sending original documents
There are two ways to avoid mailing an original passport: a certified copy obtained from the issuing agency, which for most applicants means the passport authority of their own country, or an in-person appointment at an IRS Taxpayer Assistance Center or with an IRS-authorized Certifying Acceptance Agent, where documents are verified and returned on the spot. We help you identify which route is realistic and prepare the package for it.
ITINs expire
An ITIN that has not appeared on a federal tax return for three consecutive years expires at the end of the third year. Renewal uses the same Form W-7, marked as a renewal, with the same documentation standard. Filing a return with an expired ITIN causes processing delays and can suspend credits, so the renewal is worth doing before the return, not after.
Dependents have extra requirements
Dependents generally need documentation establishing U.S. residency in addition to identity and foreign status, such as medical or school records for children. Dependent applications from certain countries have their own rules. These are the applications most likely to come back for more information.
This page is general information about how the rules work, not tax or legal advice for a specific situation. Facts change outcomes. Talk with the firm before acting on anything here.
Questions
Common questions
Can I get an ITIN without filing a tax return?
Only if you fall within one of the exceptions in the Form W-7 instructions, and each exception requires specific third-party documentation, usually a letter or form from a withholding agent, financial institution, or closing agent. Absent an exception, the application goes in with the return.
Do I have to mail my passport to the IRS?
Not necessarily. A copy certified by the agency that issued the passport is acceptable, and an in-person appointment at an IRS Taxpayer Assistance Center or with a Certifying Acceptance Agent lets the documents be verified and handed straight back. Notarized copies are not accepted.
How long does an ITIN last?
Indefinitely as long as it is used. An ITIN that goes unused on a federal return for three consecutive years expires at the end of that third year and has to be renewed before the next return is filed.
My ITIN application was rejected. Can it be fixed?
Usually. Most rejections are documentary rather than substantive: the wrong certification, an incomplete combination of documents, a mismatch between the application and the return, or an exception claimed without its supporting letter. The fix is to rebuild the package correctly and resubmit.
Can my spouse and children get ITINs at the same time as me?
Yes, applications for a spouse and dependents can be submitted together with yours and with the return that claims them. Dependents have additional documentation requirements, so those applications need more preparation, not less.
Get the number and the return right together.
Send us the situation that created the filing requirement. We will confirm whether an ITIN is the right number, prepare the application with the return, and set up the documentation route that fits your circumstances.