This is a very common situation for your international clients, because a non-resident does NOT need to be in the U.S. to get an ITIN.

Here is the correct IRS process for someone living abroad 👇

✅ Who Can Apply From Outside the U.S.?

A nonresident alien living abroad can apply for an ITIN if they:

• Must file a U.S. tax return
• Are listed as a spouse/dependent on a U.S. return
• Need to claim a tax treaty benefit
• Have U.S. rental income / partnership interest / investment income
• Need an ITIN for withholding or reporting purposes

The IRS issues an ITIN to individuals who are required to have a U.S. taxpayer ID but are not eligible for a Social Security Number (SSN)

🌍 Step-by-Step: Apply for an ITIN From Abroad

STEP 1 — Complete Form W-7

The applicant must fill out:

👉 Form W-7 (Application for ITIN)

This includes:

• Full legal name
• Foreign address
• Country of citizenship
• Date/place of birth
• Reason for applying (this is VERY important)

Non-residents usually check:

✔️ “Nonresident alien required to file a U.S. tax return”
✔️ “Nonresident alien claiming tax treaty benefit”

STEP 2 — Prepare a U.S. Tax Return

Most first-time applicants must attach:

👉 Form 1040-NR

The IRS will:

1. Process the W-7
2. Assign the ITIN
3. Then process the tax return

You cannot e-file when applying for an ITIN for the first time

STEP 3 — Provide Identity & Foreign Status Documents

The applicant must submit:

• Original documents
  OR
• Certified copies from the issuing agency

🚨 Notarized copies are NOT accepted

Best option:

✔️ Foreign Passport
This is the only document that proves BOTH identity and foreign status by itself

If no passport → must submit:

• 2 documents
• One must include a photo

STEP 4 — Submit the Application From Abroad

Option A — Mail Directly to IRS

Send:

• Form W-7
• Tax Return
• Passport (or certified copy)

To:

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

Option B — Use a Certifying Acceptance Agent (BEST)

A CAA can verify the passport so the applicant:

✅ Does NOT mail their original passport
✅ Applies from their home country
✅ Avoids IRS rejection delays

⏱ Processing Time

Usually:

🕒 7–11 weeks (longer during tax season)

🚨 Important Notes for Non-Residents

• ITIN does NOT give immigration status
• ITIN does NOT allow work authorization
• IRS does not share ITIN info with immigration agencies
• ITIN expires if not used on a return for 3 consecutive years