Can an ITIN be requested with Form 1040-NR?

Yes ✅ An ITIN can absolutely be requested with Form 1040-NR — and in fact, this is one of the most common and IRS-approved ways to obtain one.

✔️ When You Request an ITIN with Form 1040-NR

If your client:

• Is a nonresident alien, and
• Has a U.S. tax filing requirement, but
• Is not eligible for a Social Security Number (SSN)

➡️ Then they must apply for an ITIN using Form W-7, and
➡️ Attach it to their Form 1040-NR at the time of filing.

The IRS requires a valid federal tax return to issue an ITIN unless an exception applies — and Form 1040-NR qualifies as that valid return.

📄 What Must Be Submitted Together

Your client will submit ALL of the following in one package:

1. Form W-7 (ITIN Application)
2. Form 1040-NR (Completed & Signed)
3. Original Passport or Certified Copy from Issuing Agency
4. Supporting Documentation (if applicable):
   • Visa
   • Entry/Exit records
   • U.S. income documents (e.g., Form 1042-S, W-2, etc.)

🚨 Important for your tax office (Trabajo):
The 1040-NR cannot be e-filed when applying for an ITIN.
It must be:

• Paper filed, and
• Mailed to the IRS ITIN Operation in Austin, TX
  (unless submitted via a CAA)

🧾 Common W-7 Reason Codes with 1040-NR

Most frequently used:

• Reason “a” – Nonresident alien required to obtain ITIN to claim tax treaty benefit
• Reason “b” – Nonresident alien filing a U.S. federal tax return

📬 Where to Mail

If applying by mail:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342