Do people in Australia need an ITIN?
Only if there is a U.S. tax reason. An ITIN is a nine-digit IRS number for people who need a U.S. taxpayer ID for federal tax purposes but cannot get an SSN. Living in Australia is not a reason by itself.IRS
These are the situations that usually create a reason, in any country:
- You rent out or sell a U.S. property. Foreign sellers often need an ITIN to claim FIRPTA withholding back.IRS
- You have U.S. income that needs a U.S. return, or tax was withheld that you want back.IRS
- You want a treaty rate on U.S. income and the payer needs a taxpayer ID.IRS
- You are the spouse or dependent of a U.S. citizen or resident and are claimed for an allowable tax benefit.IRS
- You are a non-resident student, professor or researcher with a return or an exception to claim.IRS
An ITIN does not give you work authorization or eligibility for Social Security benefits.IRS Our what is an ITIN guide has the basics.
What is specific to Australia
The OECD says the TFN is the number Australians use to deal with the Australian Taxation Office, such as lodging returns.OECD The tax ID you enter on Form W-7 line 6b, and on Form W-8BEN, is your TFN (Tax File Number).OECD
- Australia is on the IRS no-FTIN list. The IRS says withholding agents do not have to collect a foreign TIN for an account held by a resident of a listed jurisdiction. Australia is on that list, so a W-8BEN for such an account may not need your TFN on line 6a.IRSIRS
- Treaty claims. The U.S.–Australia treaty is on the IRS list, so a W-8BEN can claim a treaty rate where the treaty provides one.IRS
The U.S.–Australia tax treaty
The IRS lists a United States income tax treaty with Australia.IRS Under these treaties, residents of the other country are taxed at a reduced rate, or are exempt from U.S. tax, on certain items of income from U.S. sources. The items and rates vary by treaty.IRS
You usually claim a treaty rate by giving the payer a Form W-8BEN. To claim certain treaty benefits you must give either a U.S. taxpayer ID on line 5 or your home tax ID on line 6, and an ITIN is generally required if you claim treaty benefits and give no home tax ID.IRS Some treaty claims on Form W-7 are one of its reasons (box a), with an exception number and the treaty article.IRS
Your W-8BEN guide shows each line. The IRS publishes the full list on its treaties A to Z page. This is general information, not tax advice.
How to get an ITIN from Australia, step by step
Five steps, in order. You can do all of them from home.
- 1
Confirm your U.S. tax reason
Most first-time applicants attach a U.S. return (Form 1040-NR). A few reasons qualify for an exception that lets you apply without one.IRS The reason you tick on the form has to match your paperwork.
Form W-7, reason box - 2
Check your passport
A current passport is the only stand-alone document, so you need nothing else. It must not be expired when you submit.IRS
Valid passport - 3
- 4
Join the video interview
You interview with a Certifying Acceptance Agent by video from Australia. The IRS allows acceptance agents to do the interview by video call.IRS Your interview is on a live video call. No mailing your original passport to the IRS. We'll tell you exactly how to get your documents to us.
Live video call - 5
Ways to apply from Australia
| Route | Who checks your documents | Cost | Good to know |
|---|---|---|---|
| Mail it to the IRS | The IRS, from originals or certified copies | No agent fee. You pay postage or courier | Documents come back to your mailing address, and you should call if they are not back within 60 days.IRS |
| IRS Taxpayer Assistance Center | An IRS employee, in person | Free | U.S. only, by appointment. It can take several weeks to get one.IRS |
| An acceptance agent in Australia | An agent on the IRS list for your country | Fee-based | The IRS acceptance agent page lists agents in Australia.IRS |
| Nolly.com, by video | A Certifying Acceptance Agent, on a video interview | US$199 Standard, US$265 Priority, with any U.S. tax return quoted separately | You do not need to travel. Money back if the IRS rejects your ITIN application. Terms apply. |
Prices in U.S. dollars. Most applicants also need a U.S. tax return: from $199, quoted before you pay.
What Nolly.com charges
One flat fee, in U.S. dollars, paid to Nolly.com. The IRS charges nothing for an ITIN, and agents set their own fees.IRS The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
Money back if the IRS rejects your ITIN application. Terms apply. Prices in U.S. dollars.
Your questions answered
Only if there is a U.S. tax purpose, such as filing a U.S. return, claiming a refund or treaty benefit, or being claimed as a spouse or dependent. Living in Australia is not a reason by itself.IRS
The IRS says a withholding agent does not have to collect a foreign TIN for an account held by a resident of a jurisdiction on its list. Australia is on it, but the payer may still ask.IRS
Yes. A current passport, or a certified copy from the issuing agency, is the only stand-alone document. Spouses and dependents can need more.IRS
The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
The IRS charges nothing. Nolly.com charges US$199 for a Standard ITIN application and US$265 for Priority, one time. Most applicants also need a U.S. tax return: from $199, quoted before you pay. Money back if the IRS rejects your ITIN application. Terms apply.
More questions? See the full Nolly.com FAQ.
How we checked this
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
- Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
- Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
- How do I apply for an ITIN?https://www.irs.gov/individuals/how-do-i-apply-for-an-itin
- Instructions for Form 1040-NR (2025)https://www.irs.gov/instructions/i1040nr
- ITIN guidance for foreign property buyers/sellershttps://www.irs.gov/individuals/international-taxpayers/itin-guidance-for-foreign-property-buyers-sellers
- ITIN Acceptance Agent Programhttps://www.irs.gov/individuals/itin-acceptance-agent-program
- United States income tax treaties - A to Zhttps://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
- Instructions for Form W-8BEN (Rev. October 2021)https://www.irs.gov/instructions/iw8ben
- Acceptance agent program (compare agent types, agents abroad)https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program
- OECD: Australia, Information on Tax Identification Numbershttps://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/australia-tin.pdf
- List of jurisdictions that do not issue foreign TINshttps://www.irs.gov/businesses/corporations/list-of-jurisdictions-that-do-not-issue-foreign-tins
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
