1- Determine Your Eligibility
ITINs are issued to individuals who need a taxpayer identification number for tax purposes but are not eligible for an SSN. This includes non-resident aliens, dependents or spouses of U.S. citizens or residents, and others.
2- Complete Form W-7
To apply for an ITIN, you need to fill out Form W-7, Application for IRS Individual Taxpayer Identification Number. You can find this form on the IRS website (www.irs.gov) or by contacting the IRS directly.
3- Gather Required Documents
Along with Form W-7, you will need to submit supporting documentation to verify your identity and foreign status. This may include a valid passport, national identification card, or other documents specified in the instructions for Form W-7.
4- Mail or Submit Your Application
You can submit your completed Form W-7 and supporting documents by mail or in person at an IRS Taxpayer Assistance Center. The IRS does not accept electronic submissions for ITIN applications.
5- Wait for Processing
After submitting your application, you will need to wait for it to be processed. This can take several weeks, so it's important to apply well in advance if you have upcoming tax obligations.
6- Receive ITIN
Once your application is approved, the IRS will assign you an ITIN and send you a letter with your ITIN and instructions on how to use it for tax purposes.