How to Get a US ITIN Number: Complete Guide for Non-Residents (Form W-7, Requirements, Delays)

The United States requires a tax identification number from everyone filing a U.S. tax return — including non-residents who never set foot in America. If you earn dividends from U.S. stocks, own U.S. real estate, hold a stake in a U.S. LLC, or want to reclaim taxes over-withheld by a U.S. payer, you need an official number to file with the IRS.

For U.S. citizens and permanent residents, that number is the Social Security Number (SSN). For foreign nationals without work authorization in the U.S. — including French residents with U.S. investments, French investors in American companies, and international professionals with past U.S. income — the number is the ITIN: Individual Taxpayer Identification Number.

This comprehensive guide by Hayot-expertise.fr — an IRS-authorized Certified Acceptance Agent based in Paris — covers everything: who needs an ITIN, the Form W-7 process in detail, required documents, processing times, renewal rules, and how to avoid the most common errors.

Definition and Format#

An ITIN (Individual Taxpayer Identification Number) is a federal tax processing number issued exclusively by the Internal Revenue Service (IRS). It is a 9-digit number in the format 9XX-XX-XXXX — always beginning with the digit 9, which distinguishes it from an SSN.

ITINs are issued solely for U.S. tax administration purposes and do not:

• Grant any right to work legally in the United States
• Confer any immigration status, visa rights, or travel benefits
• Qualify the holder for Social Security, Medicare, or any U.S. government benefit
• Confirm U.S. citizenship, residency, or legal presence in the U.S.

ITIN vs. SSN vs. EIN#

You need an ITIN if you have a U.S. tax obligation but cannot get an SSN. Most common situations:

Non-Resident Investors and Property Owners#

• French residents with U.S. stocks or ETFs who want to file Form 1040-NR to recover excess withholding (from the default 30% to the treaty rate of 15%)
• Non-residents owning U.S. rental property — required to claim the net income deduction election under IRC §871(d) via Form 1040-NR
• Non-residents who sold U.S. real estate — needed to file a 1040-NR to reconcile actual gains tax against the 15% FIRPTA withholding

Foreign Partners in U.S. Business Entities#

• Foreign members of U.S. LLCs — required for partnership tax reporting (Schedule K-1 / Form 1065)
• Foreign investors receiving distributions from U.S. funds or partnerships issuing Form 1042-S

Treaty Benefit and Refund Claims#

• Non-residents seeking the reduced treaty withholding rate (e.g., 15% under the France-USA treaty, vs. 30% standard)
• Non-residents applying for a FIRPTA withholding certificate before a U.S. real estate sale

Spouses and Dependents#

• Non-resident spouses or dependents listed on a U.S. resident's Form 1040

Condition 1: A Valid U.S. Tax Reason#

The IRS does not issue ITINs preventively. You must demonstrate a current valid reason for needing a U.S. tax number:

• You are required to file a U.S. tax return (Form 1040-NR)
• You appear as a spouse or dependent on a U.S. return
• You earn U.S.-source income subject to withholding and want to claim a treaty benefit
• You participate in a U.S. partnership or LLC that requires your identification for IRS reporting

Condition 2: Non-Eligibility for an SSN#

You must demonstrate that you are not eligible to receive a Social Security Number. If you hold a U.S. work visa (H-1B, L-1, O-1, etc.) or have another basis for SSN eligibility, you must apply for an SSN, not an ITIN.

What Is Form W-7?#

Form W-7 (Application for IRS Individual Taxpayer Identification Number) is the central document for any ITIN application. It is submitted to the IRS alongside:

1. A valid U.S. tax document — most commonly, a completed Form 1040-NR (or other IRS tax return)
2. Identity and foreign status documentation (see below)

Key Sections of Form W-7#

Box a — Reason for applying (pick one): This is the most critical field. The IRS recognizes 8 specific reasons. Common choices for non-residents:

• (b): Nonresident alien required to file a U.S. tax return — the standard choice for most investors and property owners
• (a): Nonresident alien claiming a tax treaty benefit (without filing a return)
• (e): Spouse or dependent of a U.S. citizen/resident or nonresident alien visa holder
• (h): Other (requires explanation) — used for FIRPTA withholding certificates, etc.

Selecting the wrong reason is one of the most common errors that delays ITIN approval.

Personal information section:

• Legal name exactly as on your passport
• Date and country of birth
• Country of citizenship and tax residency
• Foreign tax ID number (your French numéro fiscal or numéro de Sécurité Sociale)
• Mailing address (your French address is fully acceptable)

Visa information: Only complete this section if you have a U.S. visa. Leave blank otherwise.

The IRS requires proof of identity AND proof of foreign status. The list of 13 accepted documents:

One document can satisfy both requirements:

• Passport — the only single document accepted for both identity and foreign status. The overwhelming majority of applicants use their French passport. Recommended.

If you don’t use a passport, two documents are required:

• National ID card
• U.S. or foreign driver’s license
• U.S. or foreign military ID
• Civil birth certificate
• Voter’s registration card
• Medical records (children under 6 only)
• School records (children under 14, or students)
• U.S. Citizenship and Immigration Services (USCIS) photo ID
• U.S. visa

Document requirements:

• Must be current (not expired)
• Must show your name, photograph, and date of birth
• Will be returned after processing (if mailed as originals) or verified in-person (via CAA)

Method 1: Mail to IRS Directly#

Mail Form W-7, your tax document (1040-NR), and identity documents to: IRS, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, USA

Critical drawback: You must send original documents (or documents certified by the original issuing authority — not a notary). A French passport certified by a notary is not accepted — it must be the original. Your passport may be in Austin, TX for 2–3 months during processing.

This method is strongly discouraged for non-residents who cannot risk mailing their passport internationally.

Method 2: IRS Taxpayer Assistance Center (TAC)#

Bring originals to an IRS TAC office in the U.S. for in-person verification. Originals are returned immediately. Processing time applies as normal (7–14 weeks for the actual ITIN).

Limitation: Requires physical presence at a U.S. IRS office.

Method 3: Certified Acceptance Agent (CAA) — Recommended for Non-Residents#

A Certified Acceptance Agent (CAA) is an entity officially authorized by the IRS to verify original identity documents, certify copies, and submit the ITIN application directly to the IRS on your behalf. CAAs can be located anywhere in the world, including France.

Why a CAA is the best option:

• You never mail your passport to the U.S. — the CAA verifies it at their office
• The CAA issues an IRS-recognized certification of your original documents
• No risk of lost or delayed passport
• The CAA can prepare Form 1040-NR simultaneously, ensuring the application is correctly tied to a valid tax reason
• CAA-submitted applications are generally processed more efficiently

Hayot-expertise.fr is an IRS-authorized Certified Acceptance Agent (CAA) in Paris. We verify your passport at our office, certify copies for the IRS, prepare your Form W-7, and coordinate with your Form 1040-NR — without you ever mailing your passport internationally.

After processing, the IRS mails your ITIN confirmation letter (CP565) to the address on your W-7. Keep this letter — it is your official proof of ITIN assignment.

If you filed Form 1040-NR simultaneously (the standard approach), the IRS processes both the ITIN and the return together. Any refund is issued after both are resolved.

An ITIN expires if it has not been used on a U.S. federal tax return for 3 consecutive tax years. Additionally, certain ITINs issued before 2013 with specific middle digits require renewal regardless of use.

Renewing: Submit a new Form W-7 marked "Renewal." A new 1040-NR is not required when renewing (as opposed to a new application). The same CAA verification process applies.

Renew before filing your next return — returns filed with an expired ITIN will be processed, but refunds and treaty benefit claims may be held until renewal is complete.

Case Study 1: French Investor Recovering Excess U.S. Dividend Withholding#

Situation: Claire (Bordeaux) holds a $150,000 portfolio of U.S. stocks generating ~$4,500/year in dividends. Her French brokerage applies the default 30% IRS withholding rate — $1,350/year. The France-USA treaty caps withholding at 15% — meaning she should pay only $675/year. She has been overpaying by $675/year.

Solution:

1. Hayot-expertise.fr CAA service: ITIN obtained without mailing original passport
2. Form 1040-NR filed for prior years, claiming 15% treaty rate on dividends
3. IRS refund of accumulated excess withholding
4. Form W-8BEN submitted to her brokerage to enforce 15% rate going forward

Result: Annual saving of $675 + potential multi-year refund.

Case Study 2: French Partner in a U.S. LLC#

Situation: Arnaud is a 30% member in a profitable U.S. LLC formed by American partners. The LLC issues him an annual Schedule K-1. His U.S. partners need his ITIN to complete the LLC's Form 1065 partnership return correctly.

Solution:

1. ITIN obtained (reason: filing Form 1040-NR for ECI income)
2. Annual Form 1040-NR filed declaring his allocated U.S. LLC income
3. Deductions claimed for proportional share of LLC expenses
4. French foreign tax credit claimed on his French return for U.S. taxes paid

1. Selecting the wrong reason box on Form W-7 The IRS will reject applications where the stated reason doesn’t match the attached tax document. Have the correct Form 1040-NR prepared first.

2. Mailing original passport to the IRS Passports have been lost or delayed in international mail and in IRS handling. There is no good reason to do this when CAA services exist in France.

3. Applying preventively without a valid tax reason The IRS will not issue a "precautionary" ITIN. You need a current U.S. tax obligation to support the application.

4. Filing a tax return with an expired ITIN A return can be processed, but refunds and treaty benefits may be withheld until the ITIN is renewed. Renew before the filing deadline.

5. Not claiming the France-USA treaty benefit After getting an ITIN and filing a 1040-NR, many non-residents forget to actively claim the reduced treaty rate on their dividends or the 50% exclusion on certain income. The treaty benefit must be explicitly stated on the return.