Getting an ITIN from abroad: Form W-7, step by step
An ITIN, or individual taxpayer identification number, is the IRS tax number for people who can't get a Social Security number, such as a non-American spouse. You'll usually need one to file a joint return. Here's who needs one, and how to apply from abroad.
The short version
- An ITIN is for someone who needs a U.S. tax number but can't get a Social Security number. U.S. citizens can't use one.
- You apply with Form W-7, usually sent in with the tax return that needs the number.
- A valid passport proves both identity and foreign status on its own.
- Send originals or copies certified by the issuing agency, or use a Certifying Acceptance Agent. Allow 9 to 11 weeks from abroad.
1Who needs one
- A non-American spouse, if you file jointly. Choosing to treat your spouse as a U.S. resident means they need a U.S. tax number, and that's usually an ITIN. More on filing with a non-American spouse.
- A child who isn't a U.S. citizen, in a few cases. Such a child can only be claimed as a dependent if they live in the U.S., Canada or Mexico, so for families abroad this is mostly a Canada and Mexico question.
- Not you, if you're a U.S. citizen. Citizens can always get a Social Security number, and need one to file. Here's how to get one from abroad.
Filing separately? Your spouse doesn't need a number at all: the return shows them as a nonresident.
2How to apply
- Fill in Form W-7 for each person who needs an ITIN.
- Attach it to the tax return that needs the number, leaving their number blank. The IRS assigns the ITIN and then processes the return.
- Include the documents, or have them checked by a Certifying Acceptance Agent, an IRS-approved agent who can review them in the U.S. or abroad and return them right away.
Catching up under the Streamlined procedures? Someone who can't get a Social Security number can send a complete ITIN application with the package, for example under the Streamlined Foreign Offshore Procedures. The other routes are compared in IRS tax amnesty options for expats.
3The documents
The IRS needs proof of identity and of foreign status. A valid passport covers both on its own. Without one, a combination of other documents, such as a national ID card and a birth certificate, can work.
Documents have to be originals or copies certified by the agency that issued them. Mailing a passport abroad is a real risk, which is why many people use a Certifying Acceptance Agent instead.
An agent means your passport doesn't go in the mail.
4How long it takes
The IRS says to allow 7 weeks, and 9 to 11 weeks if you apply from abroad or between January 15 and April 30. The tax return attached to the application is processed once the number is assigned.
5Keeping it active
An ITIN expires if it isn't used on a U.S. tax return for three years in a row. Renewing it takes a new Form W-7, marked as a renewal.
Common questions
Does my spouse need an ITIN if we file separately?
No. On a separate return, your spouse is shown as a nonresident without a number.
Can I get an ITIN instead of a Social Security number?
Not as a U.S. citizen. Citizens can always get a Social Security number, and need one to file.
Does an ITIN give my spouse any other status in the U.S.?
No. It's only for tax filing. It doesn't give work authorization or immigration status.
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Reviewed by Lewis Grunfeld, CPA. Based on the IRS's guidance on applying for an ITIN and the Form W-7 instructions. General information, not advice for your specific situation.