An Individual Taxpayer Identification Number (ITIN) is required for non-resident aliens and others who can't get a Social Security Number. Our team walks you through the IRS W-7 application process.
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the IRS for individuals who are required to have a U.S. taxpayer identification number but who do not have — and are not eligible to obtain — a Social Security Number (SSN). ITINs always begin with the digit 9 and are formatted the same way as an SSN (9XX-XX-XXXX).
Who Needs an ITIN?
ITINs are issued to non-resident aliens required to file a U.S. tax return, resident aliens (based on days present in the U.S.) who are not eligible for an SSN, dependents or spouses of U.S. citizens or resident aliens who cannot get an SSN, and dependents or spouses of non-resident alien visa holders. If you earn U.S.-sourced income — from a business, rental property, investments, or employment — you generally need either an SSN or an ITIN to file.
Form W-7: The Application
To apply for an ITIN, you complete IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number). You must include original identity documents — typically a valid passport — or certified copies from the issuing agency. You must also attach a completed U.S. tax return (Form 1040 or 1040-NR) unless you qualify for one of the specific exceptions listed in the W-7 instructions.
Sources: IRS: Form W-7
Submission Options
You can submit your W-7 application by mail directly to the IRS, in person at an IRS Taxpayer Assistance Center, or through an IRS-authorized Certifying Acceptance Agent (CAA). Working with a CAA is the most convenient option because they can certify copies of your documents — you don't have to mail your original passport to the IRS and wait months to get it back.
Sources: IRS: Form W-7 · IRS: ITIN acceptance agent program
Processing Time and Renewal
The IRS typically takes 7–11 weeks to process ITIN applications during non-peak periods, and longer during tax season. ITINs must also be renewed if they have not been used on a federal tax return for three consecutive years. Additionally, ITINs with middle digits 70 through 88 were required to be renewed on a rolling schedule per IRS Notice 2016-48.
How CPAcloud9 Can Help
CPAcloud9 works with clients from a wide range of immigration backgrounds. Our team is experienced with the ITIN application process and can help ensure your W-7 is completed correctly, minimizing processing delays. Contact us to schedule an ITIN consultation.
Primary sources and further reading
Tax rules depend on the tax year and individual circumstances. Confirm the current IRS guidance before filing.