An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required to file U.S. taxes but are not eligible for a Social Security Number (SSN). ITINs always begin with the number 9 (format: 9XX-XX-XXXX) and are used exclusively for federal tax reporting purposes. They do not authorize work in the United States or serve as government-issued identification outside the tax system.
Non-U.S. residents need an ITIN if they earn U.S. income (rental, investment, freelance, or business income), sell U.S. property subject to FIRPTA withholding, claim a U.S. tax treaty benefit, or are required to file IRS Form 1040-NR. An ITIN is not required simply to live or work in the United States.
Who Qualifies for an ITIN as a Non-U.S. Resident?
Non-U.S. residents qualify for an ITIN if they have a U.S. federal tax filing requirement or a tax reporting reason recognized by the IRS, but cannot obtain a Social Security Number. Eligibility is open regardless of immigration status. You do not need to be physically present in the United States to apply.
Common situations that require an ITIN:
- Filing a U.S. nonresident tax return (Form 1040-NR)
- Receiving an ITIN for U.S. rental income from property you own
- Selling U.S. real property
- Earning freelance or business income from U.S. clients
- Receiving U.S. dividends, interest, or stock market income
- Claiming benefits under a U.S. income tax treaty
- Selling through Amazon, eBay, Etsy, or other U.S. e-commerce platforms
- Earning income as a YouTuber or content creator from U.S.-based platforms
What Is the Difference Between an ITIN and a Social Security Number?
An ITIN is issued by the IRS solely for tax filing purposes and does not authorize work in the United States, provide Social Security benefits, or serve as a government-issued ID. A Social Security Number (SSN) is issued by the Social Security Administration and is required for employment eligibility. Non-U.S. residents who cannot obtain an SSN use an ITIN for U.S. federal tax purposes instead.
ITIN
Social Security Number (SSN)
Issued by
IRS
Social Security Administration
Who receives it
Non-residents who cannot get an SSN
U.S. citizens and authorized workers
Purpose
Federal tax filing only
Employment, benefits, identity
Authorizes U.S. work?
No
Yes
Expires?
Yes, if unused for 3 consecutive years
No
Immigration status required?
No
Yes
For a full comparison, see our guide on the differences between an ITIN and a Social Security Number.
What Documents Do You Need to Apply for an ITIN?
To apply for an ITIN, the IRS requires proof of identity and proof of foreign status. According to IRS instructions for Form W-7, there are 13 acceptable documents. A valid passport is the only document that satisfies both requirements on its own. If you do not have a passport, you must provide at least two documents and at least one with a photo.
Option A — Passport only (recommended)
A current, valid passport issued by your country of residence or citizenship. A passport satisfies both identity and foreign status requirements in a single document.
Option B — Two documents (if no passport)
At least one must include a photo. The IRS accepts the following documents:
- National identity card (with photo, name, address, date of birth, and expiry date)
- U.S. or foreign driver’s license
- Civil birth certificate (for dependents under 18)
- Foreign voter registration card
- U.S. state ID card
- Foreign military identification card
- U.S. Citizenship and Immigration Services (USCIS) photo ID
- Visa issued by the U.S. Department of State
- U.S. or foreign school records (for dependents under 14 only)
Important: The IRS requires original documents or certified copies issued directly by the certifying agency. Notarized photocopies are not accepted. An IRS-authorized Certifying Acceptance Agent (CAA) is permitted to certify identity documents, meaning you do not need to mail your original passport to the IRS.
See the complete list of accepted ITIN documents by country, or read our guide on how to get an ITIN without mailing your passport.
How to Apply for an ITIN
To apply for an ITIN, complete IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number) and submit it with identity documents and — in most cases — a completed U.S. federal tax return. Applications can be submitted by mail directly to the IRS, in person at an IRS Taxpayer Assistance Center, or through an IRS-authorized Certifying Acceptance Agent.
- Determine your reason for applying. Select the correct exception or tax filing reason on Form W-7, Box (a) through (h). The reason you select must match your supporting tax documentation.
- Complete IRS Form W-7. Download Form W-7 at irs.gov. Your name must match your identity documents exactly — mismatches are a leading cause of rejection.
- Prepare your U.S. tax return. In most cases, you must attach a completed Form 1040-NR to your ITIN application. Exceptions apply (see the next section).
- Gather identity and foreign status documents. A valid passport is preferred. If using a Certifying Acceptance Agent, certified copies are accepted.
- Choose your submission method. See the three options in the table below.
- Wait for IRS confirmation. The IRS sends a CP565 Notice when your ITIN is assigned, or a CP566 Notice if additional information is needed.
Method
How it works
Best for
Mail to IRS
Send Form W-7, tax return, and original documents to: IRS ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342
Applicants comfortable mailing their original passports
IRS Taxpayer Assistance Center (TAC)
In-person appointment at a U.S. TAC. Staff authenticate documents on the spot.
Applicants who are in the United States
Certifying Acceptance Agent (CAA)
CAA verifies and certifies your documents — no original passport required to be mailed. CAA submits on your behalf.
Non-U.S. residents applying from abroad
Nolly (U.S. Tax Recovery Inc.) is an IRS-authorized Certifying Acceptance Agent based in Toronto, Canada. As a CAA, Nolly certifies your identity documents on behalf of the IRS, eliminating the need to mail your original passport internationally. Our team reviews every application before submission to minimize the risk of rejection.
For a detailed, line-by-line walkthrough of Form W-7, see our step-by-step ITIN application guide.
Can You Apply for an ITIN Without Filing a Tax Return?
Most ITIN applicants must attach a U.S. federal tax return to their Form W-7. However, the IRS recognizes specific exceptions that allow an ITIN application to be submitted without an attached tax return.
Exception
Who qualifies
Example
Exception 1
Passive income subject to withholding (interest, dividends, annuities, rents)
Non-resident receiving U.S. dividend income from a brokerage account
Exception 2
Income subject to withholding as a partner in a U.S. partnership
Foreign partner in a U.S. LLC or partnership
Exception 3
Mortgage interest reporting
Non-resident reporting U.S. mortgage interest received
Exception 4
Scholarships, fellowships, or grants
Non-resident student or researcher receiving a U.S. grant
Exception 5
Tax treaty benefits
Non-resident claiming treaty-reduced withholding rate
For a full explanation, see our guide on applying for an ITIN without a tax return.
How Long Does It Take to Get an ITIN in 2026?
According to the IRS, allow 7 weeks to receive notification of your ITIN application status. If you applied during tax season (January 15 to April 30) or from overseas, processing can take 9 to 11 weeks. The IRS is currently processing Form W-7 applications received in February 2026 (as of March 2026).
Submission method
Standard processing
Tax season (Jan 15–Apr 30)
Mail to IRS (from inside the U.S.)
~7 weeks
~7 weeks | 9–11 weeks |
Mail to IRS (from overseas)
9–11 weeks
Potentially longer
IRS Taxpayer Assistance Center
~7 weeks
9–11 weeks
Via Certifying Acceptance Agent (CAA)
~7 weeks (fewer rejections due to pre-review)
9–11 weeks
ITIN expiration: ITINs expire if not used on a U.S. federal tax return for three consecutive calendar years. If your ITIN has not been used for tax years 2022, 2023, and 2024, it will expire on December 31, 2026, and must be renewed before it can be used.
For more details on factors that affect wait times, see our guide on what affects ITIN processing time and how to avoid delays.
What Are the Most Common Reasons ITIN Applications Are Rejected?
The IRS most commonly rejects ITIN applications for missing signatures, name mismatches between Form W-7 and identity documents, missing or incomplete tax returns, expired identity documents, or insufficient proof of foreign status. A rejected application requires resubmission with corrected materials, adding weeks to your timeline.
Pre-submission checklist:
- Your name on Form W-7 exactly matches your passport or identity document
- The correct exception box is checked on Form W-7 (Box a through h)
- A complete, signed tax return is attached (if required)
- Your identity documents are current (not expired)
- All pages of your passport are included (not just the photo page)
- Form W-7 is signed and dated
- Your current mailing address is clearly printed
- A daytime phone number is included
For a full breakdown of rejection reasons and how to fix them, see our guide on why ITIN applications get rejected and how to fix them
Should You Use a Certifying Acceptance Agent or Apply Directly?
A Certifying Acceptance Agent (CAA) is an individual or organization authorized by the IRS to verify and certify identity documents for ITIN applications. Using a CAA eliminates the need to mail your original passport internationally and reduces the risk of rejection due to documentation errors.
Apply directly (mail)
Apply via CAA (e.g., Nolly)
Must I mail the original passport?
Yes
No — CAA certifies copies
Risk of lost documents
Higher (international mail)
Eliminated
Pre-submission error review
None
Yes — CAA checks the application
Available to overseas applicants?
Yes
Yes
Cost
Free (IRS does not charge)
The CAA service fee applies
Recommended for non-U.S. residents?
Lower — document risk and mail delays
Yes — preferred route
To work with Nolly’s IRS-certified ITIN team, visit our ITIN application service page or view our ITIN service pricing.
ITIN Requirements by Income Type — Quick Reference
Income type
ITIN required?
Key IRS form
U.S. rental property income
Yes
Form 1040-NR
U.S. stock dividends or interest
Yes (for treaty claims)
Form 1042-S
Sale of U.S. property (FIRPTA)
Yes
Form 8288-A
Freelance income from U.S. clients
Yes
Form 1099-NEC
Amazon/e-commerce sales
Yes
Form 1040-NR
YouTube/content creator income
Yes
Form 1042-S
U.S. casino or gambling winnings
Yes (for treaty refund claims)
Form 1042-S
Frequently Asked Questions
Does an ITIN expire?
Yes. According to the IRS, an ITIN expires if it is not used on a U.S. federal tax return for three consecutive calendar years. ITINs with middle digits of 88 (format: 9XX-88-XXXX), issued before 2013, expired at the end of 2025 and must be renewed. To renew, submit a new Form W-7. Unlike initial applications, renewal applications do not require an attached tax return.
Can I use an ITIN to open a U.S. bank account?
Some U.S. banks accept ITINs in place of Social Security Numbers for account opening. However, an ITIN is not universally accepted for this purpose, and bank policies vary by institution. The IRS issues ITINs for federal tax purposes only — their use for banking or other purposes is at each institution’s discretion.
Do I need an ITIN before I start earning U.S. income?
You do not need an ITIN before you begin earning U.S. income. You will need one before filing your first U.S. tax return, however. Applying well before your tax filing deadline is strongly recommended to avoid processing delays that could cause you to miss your filing due date.
For guidance on timing, see our article: do you need an ITIN before you earn U.S. income?
Is an ITIN the same as an EIN?
No. An ITIN is for individuals who cannot obtain a Social Security Number and need to file U.S. personal income tax returns. An EIN (Employer Identification Number) is a business tax identification number issued to companies, partnerships, and self-employed persons operating in the United States. If you are forming a U.S. LLC or corporation, you will need an EIN, not an ITIN. See our full guide: ITIN vs EIN — which one does your situation require
Can Canadians apply for an ITIN?
Yes. Canadian citizens and residents who earn U.S. income — including rental income, proceeds from property sales, dividends, or freelance income — may be required to obtain an ITIN for U.S. tax filing purposes. Canada and the United States have an income tax treaty that may reduce withholding rates, but an ITIN is still required to claim treaty benefits. See our dedicated resource: ITIN guide for Canadian real estate investors
Get Your ITIN Application Right the First Time
Nolly is an IRS-authorized Certifying Acceptance Agent serving non-U.S. residents worldwide from Toronto, Ontario, Canada. Nolly handles the full ITIN application process — including identity document certification, Form W-7 preparation, tax return preparation (if required), and IRS submission.
As a CAA, Nolly certifies your identity documents directly, so you never need to mail your original passport to the IRS.
Sources
All factual claims in this article are sourced from official IRS publications:
