ITIN Guide for Expats & Their Families
Individual Taxpayer Identification Numbers (ITINs) for non-citizen spouses, dependents, and others who need to file US taxes but can't get an SSN
Do You Need an ITIN?
Answer these questions to determine if an ITIN is needed
ITIN Application Process
Complete Form W-7
Download and complete IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number). Select your reason for applying (Box a–h). Most expat spouses use Box b (spouse of US citizen/resident alien) or Box h (other).
Gather Supporting Documents
You need original documents (or certified copies) that prove identity AND foreign status. A valid passport covers both. See the document table below. Documents must be current (not expired).
Attach to Your Tax Return
Form W-7 must be attached to a completed US tax return (1040) — UNLESS you qualify for an exception (e.g., mortgage interest reported on Form 1098, third-party withholding). You cannot apply for an ITIN before the return filing season.
Submit the Application
Three options: (1) Mail to IRS ITIN Operations, Austin TX; (2) In-person at an IRS Taxpayer Assistance Center (TAC); (3) Through a Certifying Acceptance Agent (CAA) — recommended for expats abroad as you don't need to send original passport.
Receive Your ITIN
Processing takes 7–11 weeks (longer during peak season Jan–April). The IRS will mail your ITIN letter. ITINs expire if not used on a federal return for 3 consecutive years, and certain ranges require renewal.
Acceptable Documents
| Document | Proves Identity | Proves Foreign Status | Notes |
|---|---|---|---|
| Passport | ✅ | ✅ | Covers both requirements alone |
| National ID Card | ✅ | ✅ | Must include photo, name, address, DOB, expiry |
| US Driver's Licence | ✅ | ❌ | Must be combined with another document |
| Foreign Driver's Licence | ✅ | ✅ | If issued by foreign country |
| Civil Birth Certificate | ✅ | ✅ | Required for dependents under 18 (if no passport) |
| Medical Records | ✅ | ✅ | For dependents under 6 only |
| School Records | ✅ | ✅ | For dependents under 14 (under 18 if student) |
| Visa Issued by US Dept of State | ✅ | ✅ | For non-immigrants |
| Foreign Voter Registration Card | ✅ | ✅ | Foreign only |
| Military ID Card (US or Foreign) | ✅ | Conditional | US military ID does not prove foreign status |
Who Needs an ITIN?
✅ Typically Need ITIN
- Foreign spouse filing MFJ with US citizen
- Non-citizen dependents on US return
- Foreign nationals with US rental income
- Foreign nationals with US business income
- Non-resident aliens with US stock sales
- Treaty benefit claimants (Form 1040-NR)
❌ Don't Need ITIN
- Anyone who has or qualifies for an SSN
- People with no US tax obligation
- Foreign entities (use EIN instead)
- Non-resident aliens not filing returns
- Foreign workers without US source income
A CAA is IRS-authorised to verify original documents and certify copies. This is crucial for expats — you don't need to mail your passport to the US. Find CAAs at US embassies, some accounting firms, and on the IRS website. Fee: typically $100–$250.
ITIN Key Facts
MFJ Election with Non-Citizen Spouse
If your spouse doesn't have an SSN or ITIN, you have two options for your tax return:
- MFS (Married Filing Separately) — file individually, write "NRA" on spouse line if no ITIN yet
- MFJ Election (§6013(g)) — elect to treat non-citizen spouse as US resident for tax year. Requires ITIN. Often results in lower tax + ability to use higher standard deduction. BUT — spouse's worldwide income becomes taxable in US.
ITIN Renewal
ITINs not used on a federal tax return for three consecutive years expire. Additionally, ITINs with middle digits 70–88, 90–99 (assigned before 2013) may need renewal even if used recently. Renew with Form W-7 (check box "Renewal").