What is ITIN? How to Get One? (2025 Guide)

, 2025

This content is for general informational purposes only. ITIN application may vary according to the person's status and exceptions.

What is ITIN?

ITIN (Individual Taxpayer Identification Number) is a 9-digit identification number issued by the IRS (US Internal Revenue Service) used only for tax purposes. It is issued for individuals who cannot get an SSN but need to have a number for federal tax purposes in the USA.

What is ITIN Used For?

ITIN enables the person to be legally included in the US tax system. Typical use cases:

• Foreigners earning income in the USA to file tax returns

• Entrepreneurs who have a company in the USA but don't have an SSN to fulfill their obligations

• Real estate investors to declare rental income

• Including a spouse/children without SSN in the tax file

• Foreign students receiving scholarships/salaries in the USA to fulfill their tax obligations

Who Should Get an ITIN?

Generally, the following groups may need an ITIN application:

• Those residing in the USA who are not eligible to get an SSN

• Those living outside the USA who earn US-source income

• Spouses and children who are not US citizens

• Foreign investors and entrepreneurs

• Students in the USA on student visas who earn income

How to Get an ITIN? (Step by Step)

Application process in summary

1. Form W-7 is filled out
2. Identity documents are prepared (in most cases passport is sufficient)
3. Generally a federal tax return is attached with the first application (there may be exception cases)
4. Sent to the IRS by mail or submitted through a CAA (Certified Acceptance Agent)
5. Application result is notified by the IRS

Time: IRS generally takes 7 weeks to notify the ITIN application status (may take 9-11 weeks during tax season or for overseas applications).

Is it Possible to Start a Company with ITIN?

Yes. For foreign entrepreneurs starting a company in the USA, ITIN can be critical especially for personal tax return/compliance.

Frequently Asked Questions (FAQ)

Does ITIN replace SSN?

No. ITIN is only for tax purposes and does not provide the social benefits that SSN provides.

Is it mandatory to file a tax return with W-7?

In most applications yes; however, there are some exceptions defined by the IRS.

What happens if there's a document error in the application?

Time extends or the application may be rejected; that's why document verification is critical.

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