How to Get an ITIN: ITIN Application Guide for Non-Residents & Foreigners

Kader Ameen
Apr 27
3 min read

I'm a foreigner with US income, how do I get an ITIN?

If you're a foreign national earning income from U.S. sources and are not eligible for a Social Security Number (SSN), obtaining an Individual Taxpayer Identification Number (ITIN) is essential for U.S. tax compliance.

What Is an ITIN?

An ITIN is a nine-digit tax processing number issued by the Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but are not eligible for an SSN. This includes non-resident aliens, U.S. resident aliens (based on days present in the United States), and dependents or spouses of U.S. citizens or resident aliens, foreign investors in the United States receiving Royalties, Dividend, Interest income, FIRPTA tax claims.

Why Do You Need an ITIN?

An ITIN is necessary if you:

Need to file a U.S. federal tax return.
Are claiming a tax treaty benefit.
Are a non-resident alien required to file a U.S. tax return.
Are a dependent or spouse of a U.S. citizen or resident alien.
Sale of USA based home and claim back 8288A tax withholding
Partnership K-1s/Form 8805

Having an ITIN allows you to comply with U.S. tax laws, file returns, and claim any refunds due.

How to Apply for an ITIN

To apply for an ITIN, follow these steps:

Complete Form W-7: This is the IRS application form for an ITIN.
Prepare Your U.S. Federal Tax Return: Unless you qualify for an exception, you must attach a valid federal income tax return to your Form W-7.
Provide Original Documents or Certified Copies from Certified Acceptance Agents CAA: Submit documents that prove your identity and foreign status, such as a passport.
Submit Your Application: You can apply by mail, through an IRS-authorized Certifying Acceptance Agent (CAA), or in person at designated IRS Taxpayer Assistance Centers.

Applying For ITIN/US Tax ID from Outside the U.S.

If you're residing outside the United States, you can still apply for an ITIN:

By Mail: Send your Form W-7, tax return, and original or certified documents to the IRS. Important Note: The IRS office does not accept notary or apostille certification for the ITIN application passport certification.
Through an IRS-approved certified Acceptance Agent CAA: Engage a Certifying Acceptance Agent in your country who can verify your documents and forward your application to the IRS.

Conclusion:

Obtaining an ITIN is a crucial step for foreign nationals with U.S. income to meet tax obligations and access potential tax benefits. By following the application process and providing the necessary documentation, you can ensure compliance with U.S. tax laws.

Whether you’re applying for a mortgage, managing rental income, or handling property transactions, obtaining an ITIN ensures you meet IRS requirements and avoid penalties.

Our team specializes in ITIN applications, U.S. tax filings, and compliance for non-resident property transactions. Contact us today to simplify your path to FIRPRA Tax Reclaim or any IRS refund claim process.

If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way.