How to Apply for an ITIN with Form W-7 (and How to Renew One)

You apply for an ITIN by filing Form W-7 with the IRS, usually attached to the federal tax return that requires the number, together with original or certified identity documents — a valid passport on its own is enough. Instead of mailing your passport, you can apply through a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center that verifies documents. Processing generally takes about seven weeks, and longer during tax season or when applying from abroad. An ITIN that is not used on a federal tax return for three consecutive years expires and has to be renewed with the same form.

What is an ITIN?

An Individual Taxpayer Identification Number is a nine-digit number that begins with 9, issued by the IRS for federal tax purposes only. It does not authorize work in the United States, does not change immigration status, and does not make anyone eligible for Social Security benefits. It exists so that people with a U.S. filing or reporting obligation, but no eligibility for a Social Security number, can be identified in the tax system.

Who needs an ITIN?

• Nonresidents who must file Form 1040-NR — for example, owners of a U.S. LLC with effectively connected income, foreign partners in a U.S. partnership, or owners of U.S. rental property.
• Foreign sellers of U.S. real estate who want to claim a refund of FIRPTA withholding.
• Nonresident individuals claiming a reduced treaty rate where a U.S. number is required.
• A nonresident spouse of a U.S. citizen or resident, when filing jointly or when the spouse must be listed on the return.
• Dependents of U.S. taxpayers who cannot get an SSN, when claimed for a benefit that allows it.
• Resident aliens under the days-of-presence test who are not eligible for an SSN.

A foreign-owned U.S. LLC needs an EIN, not an ITIN. The owner needs an ITIN only when they personally have to file or claim something on a U.S. return. Getting the EIN first is often the faster path for a new company.

Step-by-step: how to apply for an ITIN

1. Confirm your reason for applying

Form W-7 asks you to check one reason, from "nonresident alien required to get an ITIN to claim tax treaty benefit" to "spouse of U.S. citizen" or "dependent of U.S. citizen." The reason must match the tax return or the exception you are using. A mismatch is a frequent cause of rejection.

2. Prepare the tax return (or document the exception)

As a general rule, Form W-7 must be attached to a valid federal income tax return — the ITIN box on the return is left blank and the IRS assigns the number while processing it. Some applicants qualify for an exception and apply without a return, such as people receiving income subject to third-party withholding or claiming treaty benefits, or foreign sellers of U.S. real estate subject to FIRPTA. Exceptions require their own supporting documents, such as a letter from the withholding agent or a copy of the sale contract.

3. Gather identity and foreign-status documents

The IRS accepts 13 types of documents. A current passport is the only one that proves both identity and foreign status on its own. Without a passport, you need at least two documents, one with a photo — such as a national ID card, foreign driver's license, birth certificate or U.S. visa. Documents must be originals or copies certified by the agency that issued them. Notarized copies are not accepted. Dependents may need additional proof of U.S. residence, such as school or medical records, unless their passport shows a U.S. date of entry.

4. Choose how to submit

• By mail to the IRS ITIN Operation, with original documents. The IRS returns them, but you will be without your passport for weeks.
• Through a Certifying Acceptance Agent (CAA), who can authenticate your passport and birth certificate in person or by video, so your originals never leave your hands.
• At an IRS Taxpayer Assistance Center that offers document authentication, by appointment.

5. Track the application

The IRS sends a letter with your ITIN once approved. If more information is needed you will receive a notice with a deadline to respond. Keep copies of everything you submitted.

How long does it take to get an ITIN?

The IRS generally processes complete applications in about seven weeks. During peak filing season (January through April), or when an application is mailed from outside the United States, nine to eleven weeks is common. Incomplete applications restart the clock, so a careful first submission saves the most time. If a deadline is approaching, file the return on time with the W-7 attached rather than waiting for the number.

ITIN renewal: when and how

An ITIN expires if it is not used on a federal tax return at least once in three consecutive tax years; it expires on December 31 of the third year. ITINs issued before 2013 were also phased out on a fixed schedule, so an old number that was never renewed should be assumed expired. Filing a return with an expired ITIN still gets processed, but certain credits and exemptions are delayed or disallowed and refunds slow down.

• Use the same Form W-7 and check "Renew an existing ITIN."
• Enter your existing ITIN and the name it was issued under.
• Include the same identity documents as a new application.
• A renewal does not need a tax return attached, and you can file it as soon as you know the number has expired or will be needed.

Most common reasons ITIN applications are rejected

• Photocopies or notarized copies instead of originals or issuer-certified copies.
• No tax return attached, and no valid exception documented.
• The reason checked on Form W-7 does not match the return.
• Name, date of birth or passport details that differ between the W-7, the documents and the return.
• An expired passport or ID.
• Dependent applications without proof of U.S. residence.

How Chirino USA can help

We prepare the Form W-7 and the tax return that supports it as one package, so the reason, the documents and the return match — whether you are a foreign LLC owner filing a 1040-NR, a seller claiming back FIRPTA withholding, or a family adding a nonresident spouse. Schedule a free consultation or message us on WhatsApp to review your situation before you send anything to the IRS.

Sources and official references

• IRS — About Form W-7, Application for IRS ITIN
• IRS — Individual Taxpayer Identification Number (ITIN)
• IRS — How to Renew an ITIN
• IRS — Acceptance Agent Program
• IRS Publication 519, U.S. Tax Guide for Aliens