Internal Revenue Service (U.S. Taxes)

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Why Do I Need an ITIN?

An Individual Taxpayer Identification Number (ITIN) are issued to foreign nationals for U.S. federal tax purposes.  ITINs are necessary in order to file the following forms:

  • Form 1040NR — US Nonresident Alien Income Tax Return.
  • Form 1040NR-EZ — US Income Tax Return for Certain Nonresident Aliens With No Dependents.
  • Form 4868 — Automatic Extension for Time to File.

The series of forms listed below, designed for submission to brokers and financial institutions, prevent withholding at source on certain transactions. Note: Forms 1001 and Form W-8 are obsolete and have been replaced with:

  • Form W-8BEN: for use by a nonresident alien claiming exemption or reduced withholding rates under benefit of a tax treaty.
  • 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.

Note: Form W-9 should be used only by a U.S. person, including a resident alien. Nonresident aliens should use the W-8 series of forms as indicated above.

How do I get an ITIN?

An ITIN is an Individual Taxpayer Identification Number assigned by the IRS to those individuals who need the number for United States Income Tax purposes but are NOT eligible to receive a U.S. Social Security Number (SSN).

An ITIN is for tax purposes only; it is not valid for personal identification.  The ITIN does not entitle you to Social Security benefits, nor does it entitle you to work in the U.S. and it creates no inference regarding your immigration status.

Since interest on a U.S. bank account is exempt from tax when paid to a non-resident alien, no ITINs will be issued based on ownership of such accounts.

Complete Form W-7 (2007 revision) (PDF 263 KB).  If you check box b, c, d, e or g on the application you must file a valid tax return with the application form (W-7).

Attach your completed federal tax return with any Forms W-2, 1099, or 1042S OR
Other documentation required for boxes a, f or h.

Provide original or U.S. notarized copies of documents necessary for proof of identity.

Then, mail all of the above to either:

  • Internal Revenue Service
    ITIN Operation
    PO Box 149342
    Austin, TX 78714-9342
  • Internal Revenue Service
    US Embassy
    24 Grosvenor Square
    London WIA 1AE
    United Kingdom

If you are legally employed in the United States, you must have an SSN and should not apply for an ITIN.