Citizen Services
IRS - Taxes
Individual Taxpayer Indentification Number (ITIN)
Why Do I Need an ITIN?
An Individual Taxpayer Identification Number is necessary in order to file the following forms:
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Form 1040NR — US Nonresident Alien Income Tax Return.
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Form 1040NR-EZ — US Income Tax Return for Certain Nonresident Aliens With No Dependents.
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Form 4868 — Automatic Extension for Time to File.
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Form W-8BEN: for use by a nonresident alien claiming exemption or reduced withholding rates under benefit of a tax treaty.
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Form W-8ECI: for use by a nonresident alien claiming an exemption from US tax on income effectively connected with conducting a US. trade or business.
The last two forms listed above are designed for submission to brokers and financial institutions in order to prevent withholding at source on certain transactions; they replace the now-obsolete Forms 1001 and Form W-8.
How do I get an ITIN?
An Individual Taxpayer Identification Number (ITIN) is assigned by the IRS to those individuals who need the number for United States Income Tax purposes, but who are not eligible to receive a U.S. Social Security Number (SSN).
An ITIN is for tax purposes only. It does not entitle you to work in the United States.
IRS Individual Taxpayer Identification Number (ITIN) Application Requirements Have Changed
- Prepare your U.S. federal income tax return for which you need an ITIN. Leave the ITIN space on tax return blank.
- Complete the Form W-7 (PDF) IRS ITIN Application.
- Attach the completed Form W-7 to the front of your completed federal tax return with:
a. any Forms W-2, 1099, or 1042S, or
b. any other documentation required for boxes a, f or h on the W-7. - Provide original or U.S.-notarized copies of documents necessary for proof of identity. You may bring your passport to the U.S. Embassy to obtain a certified copy for this purpose for a nominal fee.
Then, mail all of the above to:
INTERNAL REVENUE SERVICE
ITIN Operation
PO Box 149342
Austin, TX 78714-9342
USA