Do people in Mexico 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 Mexico 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 Mexico
The OECD describes the RFC as the number the Mexican tax administration assigns to each person on its taxpayer registry. For individuals it has 13 characters.OECD The tax ID you enter on Form W-7 line 6b, and on Form W-8BEN, is the RFC (Registro Federal de Contribuyentes).OECD
- Dependents from Mexico get a lighter residency rule. The IRS does not ask a Mexican applicant who is claimed as a dependent for an allowable tax benefit (other than the credit for other dependents) to prove U.S. residency, and a passport without a U.S. entry date can still stand alone.IRS
- Students need no U.S. visa for the W-7. If your foreign address is in Mexico, you do not have to provide a U.S. visa when applying under box f.IRS
- Regular commuters. Days you commute to work in the U.S. from a home in Mexico do not count toward the substantial presence test if you commute on more than 75% of your workdays.Pub. 519
- Form 1040-NR credits. Some benefits, such as the child tax credit and the credit for other dependents, are available to residents of Canada and Mexico and to U.S. nationals.IRS
The U.S.–Mexico tax treaty
The IRS lists a United States income tax treaty with Mexico.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 Mexico, 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 Mexico. 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
En español
En español: Cómo sacar el ITIN y ¿Qué es el ITIN?. El IRS también tiene el Formulario W-7(SP) en español.IRS
Ways to apply from Mexico
| 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 Mexico | An agent on the IRS list for your country | Fee-based | The IRS acceptance agent page lists agents in Mexico.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 Mexico is not a reason by itself.IRS
Not if they are claimed for an allowable tax benefit other than the credit for other dependents. The IRS exempts applicants from Canada or Mexico, and a passport without a U.S. entry date can still stand alone for them.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
- Publication 519, U.S. Tax Guide for Alienshttps://www.irs.gov/publications/p519
- 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: Mexico, Information on Tax Identification Numbershttps://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/mexico-tin.pdf
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
