ITIN Application and Renewal

Do You Need One? We Can Help!

If you do not have a U.S. Social Security number (SSN) and are not eligible to obtain an SSN, but you are required to file a U.S. federal income tax return, be claimed as a spouse or dependent on a U.S. tax return, or furnish a tax identification number for any other federal tax purpose, you need an ITIN number. You must have a valid filing requirement and file an original valid U.S. federal income tax return with your ITIN application unless you meet one of the exceptions listed below.

Even if you meet one of the exceptions to filing a tax return, you must still have a valid tax purpose. Here are some examples of who needs to submit an ITIN application:

• A nonresident alien individual not eligible for an SSN is eligible to obtain the benefit of a reduced tax withholding rate under an income tax treaty.
• A nonresident alien individual not eligible for an SSN who is filing an application for reduced withholding on the sale of U.S. real property.
• A nonresident alien individual not eligible for an SSN who is required to file a U.S. federal income tax return or who is filing a U.S. tax return only to claim a refund.
• A nonresident/resident alien individual not eligible for an SSN who elects to file a joint U.S. federal income tax return with a spouse who is a U.S. citizen or resident.
• A U.S. resident alien (based on the substantial presence test) who files a U.S. federal income tax return but who is not eligible for an SSN.
• An alien individual eligible to be claimed as a dependent on a US federal income tax return but who is not eligible to obtain an SSN.*

* Note that beginning in 2018, dependency exemptions are no longer allowed. However, dependents who are eligible for the Child Tax Credit or Other Dependent Tax Credit must still have an ITIN by the due date of the tax return. Additionally, if you are claiming one of these credits on your U.S. federal tax return, you must be issued an ITIN by the due date of the return. (See our U.S. Tax Guide for Foreign Nationals under The Tax Return.)

For most of the above purposes, a completed U.S. federal income tax return must accompany Form W-7 (Application for IRS Individual Taxpayer Identification Number) to apply for an ITIN, but there are a few exceptions. An exception is generally available if:

• You are the recipient of partnership income, interest income, annuity income, rental income, or other passive income that is subject to third-party withholding or covered by tax treaty benefits
• You are claiming the benefits of a U.S. income tax treaty with a foreign country and receive wages or other compensation (scholarships, fellowships, grants, gambling income, etc), or you are receiving taxable scholarship, fellowship, or grant income but not claiming the benefits of a tax treaty
• You have a home mortgage loan on real property you own in the United States that is subject to third-party reporting of mortgage interest
• You have sold or exchanged real property located in the United States, which is subject to withholding by the buyer or transferee, or
• You have an IRS reporting requirement as a non-US representative of a foreign corporation who needs to obtain an ITIN to meet their e-filing requirements under TD 9363 and are submitting Form W-7 with Form 13350, Registration for e-services

An explanation of these five exceptions is in Instructions for Form W-7. 

For more information, see our guide: What is an ITIN? An In-Depth Guide.