Source: ITIN Services documentation. Last synced from GitBook content.
Common ITIN application reasons and the supporting documents needed for different application paths.
The IRS issues ITINs for U.S. federal tax purposes. Applicants need a real tax connection and documents that support the chosen application reason.
1. Understand the principle of ITIN applications. The U.S. Individual Taxpayer Identification Number (ITIN) is issued by the Internal Revenue Service (IRS) for U.S. federal tax purposes. The IRS does not issue this number casually. Applicants must provide documents showing that they have a legitimate connection with the U.S. tax system. Under IRS rules, all application reasons can essentially be grouped into three main categories.
Please read the categories below carefully and confirm which application reason best matches your situation so we can prepare the most accurate application form, Form W-7, and supporting materials for you.
2. Main application reasons and corresponding document checklists
Most applicants use this path when Form W-7 is attached to a U.S. federal tax return, such as Form 1040 or Form 1040-NR.
This path is for treaty-related withholding relief, such as scholarship, royalty, or other income where the payer needs an ITIN.
This path is used when a bank, LLC, partnership, property buyer, or other U.S. party needs the ITIN for required reporting.
Category 1: You need to file an annual U.S. federal tax return with the IRS, which is the most common path
If you have business or income in the United States that needs to be reported for tax purposes, or if your U.S. taxpayer relative needs to claim you as a dependent or spouse on a joint filing to receive a legal tax benefit, such as Other Dependent Credit or Child and Dependent Care Credit, you belong in this category.
Applicable situations:
Nonresident aliens with U.S.-source income that needs to be reported.
Resident aliens who meet the substantial presence test.
Dependents or spouses of U.S. citizens or resident aliens.
Required materials:
Original U.S. federal individual income tax return, such as Form 1040 or 1040-NR: Your ITIN application form, Form W-7, cannot be submitted alone. It must be attached to the front of this tax return and mailed to the IRS together.
Proof of identity and foreign status: We recommend providing a valid original passport or certified copy with a U.S. entry date stamp, because this is the only document that can independently prove both identity and foreign status.
Supplemental proof of residence, only for certain dependents: If you apply as a dependent and the passport you provide does not have a U.S. entry date stamp, you must also provide U.S. medical records for children under 6, school records for students under 24, or residential proof such as lease or utility records.
Category 2: You do not need to file a tax return, but you need to claim tax treaty benefits to reduce withholding tax
When you receive certain passive income from the United States, such as royalties, dividends, scholarships, grants, or honoraria, the U.S. payer may be legally required to withhold tax. If your country has a tax treaty with the United States, you can submit an exemption form, such as Form W-8BEN or Form 8233, to the payer to receive a reduced rate or exemption. These forms may require an ITIN.
Applicable situations:
International students or scholars receiving scholarships or grants from a U.S. university.
Individuals receiving copyright royalties, license fees, or speaking fees from a U.S. organization.
Required materials:
No annual tax return is required.
Proof of identity and foreign status: valid passport.
Letter from the paying institution: the original official scholarship notice from the school, or the original letter or contract copy from the organization inviting you to speak or collaborate.
Copy of tax form: a copy of the exemption form you have completed and are preparing to submit to the payer, such as Form W-8BEN.
Category 3: You do not need to file a tax return, but you need to satisfy a third party's legal information reporting requirement, also known as an exception route
You may not owe tax and may not be claiming treaty benefits, but a U.S. third party doing business with you, such as a bank, LLC, partnership, or property buyer, may have a legal duty to report your financial information to the IRS or withhold tax. To complete that legal reporting, the third party may require you to provide an ITIN.
Applicable situations and key proof documents. The following situations do not require an annual tax return, but you must provide a valid passport:
Partnership or LLC member: You must provide a copy of the relevant pages of the partnership agreement or LLC agreement showing the federal employer identification number (EIN), proving that you are a partner or member of a partnership or LLC doing business in the United States.
Bank interest-bearing account holder: You must provide an original signed letter on official bank letterhead confirming that you opened an account subject to IRS information reporting.
Recipient of pension, annuity, or death benefits: You must provide an original signed letter on official letterhead from the withholding agent, such as an insurance company or investment company, confirming that income was distributed to you during the year and that an ITIN is needed.
Sale of U.S. real property (FIRPTA): You must provide a copy of the property sale contract, settlement statement (HUD-1), or completed Form 8288 series withholding tax forms.
U.S. mortgage: You must provide a copy of documents proving the mortgage loan, such as a loan agreement.
We will evaluate your actual situation and choose a more suitable application reason and document path to improve the chance of ITIN approval as much as possible. This is one of the main differences between us and other service providers.