Does a nonresident need an ITIN to file a U.S. tax return?

An ITIN identifies the individual, not the business

The IRS issues Individual Taxpayer Identification Numbers to individuals who need a U.S. taxpayer identification number for federal tax purposes but are not eligible for an SSN. An EIN identifies a business or other entity and cannot replace the owner’s personal identification number on Form 1040-NR. An ITIN does not authorize employment, grant immigration status or create Social Security benefits. It also does not decide whether a person is a resident or nonresident for tax purposes.

The application usually accompanies the return

For a first application, Form W-7 is generally submitted with a signed paper federal income tax return unless a specific exception applies. Follow the W-7 instructions for placing the return with the application package and using the designated filing destination, rather than the normal standalone return address. The IRS processes the identification request and the attached return through the applicable procedure. Do not insert an invented number into tax software or submit a separate duplicate return just because an application is pending.

Identity and foreign status need acceptable evidence

The application must include the required identity and foreign-status documentation. The IRS generally accepts original documents or copies certified by the issuing agency; an ordinary photocopy or notarized copy generally is not a substitute. A qualifying passport can serve as a standalone document in many cases, but special rules apply, including for certain dependents. An IRS Taxpayer Assistance Center or a Certifying Acceptance Agent may offer document review services within the limits of the applicable program.

Plan for deadlines and existing numbers

Check whether you already have an SSN or an ITIN before applying. Some ITINs expire and may need renewal when used on a federal return. A pending application does not itself extend the return filing deadline or the time to pay tax. If more time to file is needed, follow the current extension instructions for someone applying for an ITIN, and estimate and pay any tax by the original payment deadline. Exception applications without a return require their own supporting evidence.

Common mistakes

• Putting an LLC’s EIN in the owner’s personal taxpayer-number field.
• Sending ordinary photocopies when certified or original documents are required.
• Assuming an ITIN application automatically extends filing and payment deadlines.

Filing requirements

• Complete Form W-7 using its current instructions and select the appropriate reason for applying.
• Send the required return and documents through the W-7 procedure, unless an exception applies.

Potential penalties

• The ITIN application does not eliminate penalties or interest arising from an overdue return or unpaid tax.

Related IRS forms

• Form W-7
• Form 1040-NR

What to consider next

• Check SSN eligibility and any previously issued tax identification number.
• Gather the return and acceptable identity documentation.
• Have Chirino USA review the application package and deadline plan.