ITIN Compliance

What Is an ITIN and Why You Need One

An ITIN (Individual Taxpayer Identification Number) is a 9-digit number issued by the IRS to individuals who are required to file a U.S. tax return but are not eligible for a Social Security Number (SSN).

If you're a non-resident earning income in the U.S., you may need an ITIN to meet your tax obligations. It allows you to file tax returns, claim certain tax benefits, and receive income legally through contracts, investments, or rental properties.

ITINs are used solely for tax processing and do not authorize you to work in the U.S. or provide eligibility for Social Security benefits.

Who Needs an ITIN?

You need an ITIN if you fall into any of the following categories:

• You are a non-resident filing a U.S. tax return
• You are a dependent or spouse of a U.S. citizen or resident alien
• You are a foreign investor or property owner with U.S. income
• You are claiming a tax treaty benefit
• You are a student or researcher required to file a return

How to Apply for an ITIN

Applying for an ITIN is a step-by-step process. Here's what you need to do:

1. Complete IRS Form W-7, the application for an ITIN.
2. Attach a valid federal income tax return (unless an exception applies).
3. Provide original identity documents or certified copies, such as your passport.
4. Submit the application to the IRS by mail, in person at an IRS Taxpayer Assistance Center, or through a Certifying Acceptance Agent (CAA).

Make sure your documents are accurate and your form is complete to avoid delays in processing.

What Documents Are Required?

The IRS requires proof of your identity and foreign status. The most commonly accepted document is your original passport or a certified copy from the issuing agency.

Other acceptable documents include:

• National identification card (with photo)
• U.S. visa or immigration documents
• Foreign birth certificate (for dependents)

When Will You Receive Your ITIN?

After submission, the IRS typically processes ITIN applications within 7 to 11 weeks. However, this can vary based on workload and whether additional documentation is required.

You’ll receive a letter in the mail with your ITIN once approved. If there’s an issue, the IRS will notify you to provide more information.