ITIN Application (Form W-7): Step-by-Step Guide for 2026

An ITIN application is made on IRS Form W-7, normally attached to a US federal tax return, together with original or certified identity documents. You can mail the package to the IRS in Austin, Texas, or apply in person through a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center so you do not have to post your passport. Expect about 7 weeks, or 9 to 11 weeks in tax season or from abroad.

Freelancers and small business owners outside the US usually meet the ITIN when they own a US LLC, get paid by US platforms, file a US return or claim a tax treaty benefit. This guide explains who needs one, how to fill out Form W-7 line by line, the document rules that trip people up, and a worked example. It is general information, not tax advice; a US tax professional can check your situation.

What is an ITIN and who needs one?

An Individual Taxpayer Identification Number is a nine-digit number starting with 9 that the IRS issues to individuals who must have a US taxpayer number but are not eligible for a Social Security number. It is for tax reporting only. It does not give work authorization, immigration status or eligibility for Social Security benefits.

Common reasons a freelancer or business owner needs one:

• You are a non-resident who must file a US return, such as Form 1040-NR, for example because you earned income connected with a US business or performed services while in the US.
• You are a partner in a US partnership (including a multi-member LLC) that must report your share of income.
• You claim a reduced treaty rate on certain US income and the payer or the IRS needs a US number.
• You are the spouse or dependent of a US citizen or resident on a joint return, in limited cases.

Many non-residents do not need one. If you only sell services to US clients from abroad, you generally give your client a Form W-8BEN, and the treaty section of that form often does not require a US number for services income. A non-resident who owns a single-member US LLC needs an EIN for the LLC, which can be obtained without an ITIN; see US LLC for non-residents. And Form 5472 allows a reference ID number for a foreign owner with no US number.

ITIN vs SSN vs EIN

Number	Who gets it	Issued by	Typical use for a freelancer
SSN	US citizens and people authorized to work in the US	Social Security Administration	Personal tax, W-9, payroll
ITIN	Individuals with a US tax obligation who cannot get an SSN	IRS	Personal US return, treaty claims
EIN	Businesses, including LLCs owned by non-residents	IRS	Business accounts, W-9 or W-8 for the entity, invoices

For how these numbers appear on invoices and tax forms, see EIN vs SSN and tax ID on invoices.

How to fill out Form W-7

1. Application type. Check "Apply for a new ITIN" or "Renew an existing ITIN".
2. Reason for applying. Check one box. Most non-resident business owners use the box for a nonresident alien filing a US federal tax return. Treaty claimants and some others use specific boxes and must add the treaty country and article where asked. If you claim an exception to attaching a return, enter the exception and attach the supporting evidence the instructions list.
3. Line 1: name. Your legal name exactly as on your passport, plus your name at birth if different.
4. Line 2: mailing address. Where the IRS will send your ITIN letter. A foreign address is fine.
5. Line 3: foreign address. Your permanent address in your country of residence. Do not use a PO box or a care-of address here.
6. Line 4: birth details. Date, country and city of birth.
7. Line 5: gender.
8. Line 6: other information. Citizenship, foreign tax ID number, US visa details if any, the identity document you are submitting (type, issuer, number, expiry), date of entry to the US if applicable, and any prior IRS numbers.
9. Signature. Sign and date. If someone signs for you, the instructions explain when a delegate can sign.

The current form and its instructions are on the IRS page How do I apply for an ITIN?. Use the latest revision; the IRS rejects outdated versions.

ITIN supporting documents: the passport rule

The IRS accepts 13 types of supporting 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 from the list, such as a national ID card with photo and a foreign driver's license, and at least one must have a photo.

• Originals or certified copies only. A certified copy must be certified by the agency that issued the document. A notary's stamp on a photocopy is not enough.
• Documents must be current. An expired passport is not accepted.
• Visa pages. If a visa is needed for your reason for applying, the certified passport copy must include the visa pages.
• Returns. The IRS returns original documents by mail, but that can take weeks after your ITIN letter.

Where and how to apply

Route	Cost	Passport stays with you?	Best for
Mail to IRS ITIN Operation, Austin, TX	Free	No, unless you get a certified copy from the issuing agency	People comfortable mailing originals
Certifying Acceptance Agent (CAA), in the US or abroad	Agent's fee	Yes, for passports and most documents	Most non-residents abroad
Acceptance Agent	Agent's fee	No; reviews and mails but cannot authenticate	Rarely the best choice
IRS Taxpayer Assistance Center (US)	Free, by appointment	Yes, for most documents	People physically in the US
VITA site with ITIN services (US)	Free	Depends on the site	Lower-income filers in the US

The IRS mailing address for US Postal Service is Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. A private courier uses a different street address listed on the same IRS page.

Worked example: a freelance developer with US-source income

Daniel, a Canadian-resident developer, spent six weeks working on site for a client in Austin in 2026 and was paid $14,800 for that work. Because he performed services in the US, he has a US filing requirement for that income, and he has no SSN. These facts are illustrative.

1. He prepares his 2026 Form 1040-NR, leaving the SSN box blank, and claims any treaty position his adviser recommends.
2. He completes Form W-7, checking the reason for a nonresident alien filing a US return.
3. He books a Certifying Acceptance Agent in Toronto for C$180 so his passport is checked and returned on the spot.
4. The CAA sends the W-7, a certificate of accuracy and the return to the IRS in February 2027.
5. Applied in tax season, Daniel plans for 9 to 11 weeks. The return is processed once the ITIN is assigned.

Before the trip, Daniel had invoiced the client separately for remote work and for on-site days. That split, visible on each invoice, is what let his adviser identify the US-source portion quickly. Our international invoicing guide covers how to lay out such invoices.

Common ITIN application mistakes

• No tax return attached when no exception applies. This is the most common rejection reason.
• Notarized copies instead of originals or issuing-agency certified copies.
• Name mismatch between the W-7, passport and return.
• Applying when you do not need one, for example to give a US client a number for a W-8BEN on foreign-performed services.
• Letting it expire. If you do not use the ITIN on a return for three consecutive tax years, it expires on December 31 of the third year.

Do you actually need an ITIN? A quick decision guide

Your situation	ITIN needed?
Freelancer abroad, invoicing US clients for work done abroad	Usually no; give the client a W-8BEN
Non-resident owner of a single-member US LLC with no US activity	Usually no; the LLC needs an EIN, and Form 5472 accepts a reference ID for the owner
Non-resident who performed paid work while in the US	Often yes, to file Form 1040-NR
Foreign partner in a US partnership or multi-member LLC	Often yes, for the partnership's reporting and your own return
Royalty income (for example, book sales) with a treaty rate claim	Sometimes; it depends on the payer and the treaty claim
Spouse of a US citizen filing jointly	Yes, if not eligible for an SSN

If you are unsure, start from the tax reason rather than the number: what US return or form needs your identifying number, and is there an exception? Applying without a valid reason wastes 7 to 11 weeks and often means your documents travel twice. Self-publishers can read our guide to Amazon KDP royalties for how platform tax interviews handle foreign authors.

What to do if your ITIN application is rejected or delayed

• Read the notice carefully. The IRS usually states the reason, such as a missing return, unacceptable document or incomplete line.
• Fix only what was asked and resubmit a complete package, including a new signed W-7 if requested.
• Check document returns. If your original passport has not come back within about 60 days, contact the IRS ITIN line given on its website.
• Do not file a second application while the first is still being processed; it can create duplicate records and further delay.

Renewing an expired ITIN

Renew only when you need to file a return with it. Complete a new Form W-7, check "Renew an existing ITIN", enter your existing number where line 6 asks about prior ITINs, and attach your return and documents. If you file a return with an expired ITIN, it is processed, but certain credits and exemptions can be delayed or disallowed until the ITIN is renewed.

Whatever number you use, clean records of who paid you, when and for what make US filings straightforward. Create clear, numbered invoices for every client with our free invoice generator, with no sign-up and instant PDF download.