An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the IRS for individuals who are required to have a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN). Getting Form W-7 right the first time avoids months of IRS processing delays.
Who Needs an ITIN?
- Non-resident aliens required to file a U.S. federal tax return or claiming reduced withholding under a tax treaty.
- Spouses and dependents of U.S. citizens, green card holders, or visa holders (such as H-1B or L-1 workers) who are not eligible for an SSN.
- Foreign members of a U.S. LLC or investors with U.S. rental real estate reporting income to the IRS.
Step-by-Step Form W-7 Checklist
- Select the Correct Reason Box: On Form W-7, boxes a through h specify why you need an ITIN. Selecting the wrong category is the #1 cause of rejection.
- Attach a Valid Federal Tax Return: Unless you qualify for a specific IRS exception, Form W-7 must be submitted alongside a completed federal income tax return.
- Provide Certified Identification Documents: A valid passport proves both identity and foreign status. Certified Acceptance Agents (CAA) can verify documents without mailing original passports.