How to Apply for Your ITIN From Outside the U.S.
If you are a nonresident who needs to file U.S. tax forms, one of the first things you will be asked for is a Taxpayer Identification Number (TIN). For many people, this is a Social Security Number. If you are not eligible for an SSN, you may need an Individual Taxpayer Identification Number (ITIN) instead.
This situation is very common for J-1 students, interns, trainees, and other nonresidents who earned U.S.-source income but have already returned home. Applying for an ITIN from outside the U.S. can feel complicated, but the process becomes much clearer once you understand the steps.
When do you need an ITIN?
You may need to apply for an ITIN if you are a nonresident alien who:
- Earned taxable U.S.-source income and is not eligible for an SSN
- Is filing a U.S. tax return
- Is claiming a U.S. tax refund
- Is claiming a tax treaty benefit that requires an ITIN
If you already have a valid Social Security Number, you do not need an ITIN.
If you only need to file Form 8843 and had no taxable U.S. income, you generally do not need an ITIN either
Applying for an ITIN from outside the U.S.
Step 1: Complete Form W-7
The ITIN application always starts with Form W-7, the official IRS application for an Individual Taxpayer Identification Number. This form must be completed accurately and signed before submission.
Step 2: Obtain certified identification documents
The IRS requires proof of your identity and foreign status. For applicants outside the U.S., this is often the most stressful part of the process.
The IRS will accept:
- An unexpired passport, either original or a certified copy
Sending an original passport is strongly discouraged. Instead, you should obtain a certified copy from one of the following:
- The government agency that issued the passport
- A U.S. Embassy or Consulate (appointments are required)
- An IRS-authorized Certified Acceptance Agent
If you do not have a passport, the IRS requires a specific combination of alternative documents, but this approach is more complex and often leads to delays.
Step 3: Mail your ITIN application to the IRS
Once your Form W-7 is completed and your documents are certified, you mail the full application package to the IRS. This includes:
- Signed Form W-7
- Certified identification documents
- Any required supporting paperwork
Applying for an ITIN together with your tax return
Many nonresidents apply for an ITIN at the same time they file their U.S. tax return.
In this case, your application package must include:
- Form 1040-NR
- Signed Form W-7
- A certified copy of your passport
When applying with a tax return, school officials are not permitted to certify documents. Certification must come from the issuing authority, a U.S. Embassy or Consulate, or a Certified Acceptance Agent.
Applying for an ITIN before filing your tax return
Some nonresidents prefer to obtain an ITIN first and file their tax return later.
If you apply in advance:
- You still complete and sign Form W-7
- Document certification may be done by an authorized school official, IRS office, or Certified Acceptance Agent
- Your ITIN can then be used on future tax filings
This approach can be helpful if you expect to file multiple U.S. tax returns in the future.
How long does it take to receive an ITIN?
Processing times vary depending on the time of year:
- Six to eight weeks during quieter months
- Significantly longer during peak tax season (January through April)
Applying as early as possible helps avoid delays, especially if you are waiting to file a tax return and claim a refund.
Checking the status of your ITIN application
You can check the status of your ITIN application seven weeks after submission by calling the IRS from outside the U.S. at 267-941-1000. Be prepared to confirm your identity when calling.
Final clarity
Applying for an ITIN from outside the U.S. can feel intimidating, especially if you are unfamiliar with U.S. tax paperwork. Understanding when an ITIN is required, which documents are acceptable, and how the application process works helps prevent rejections and long delays. 3
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