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

You obtain an ITIN by filing Form W-7 with the IRS: it requires a federal tax purpose and ineligibility for a Social Security number, and the package includes the U.S. federal tax return that makes the number necessary together with documents proving both identity and foreign status. A passport is the only stand-alone document; the IRS does not accept notarised copies and admits only the original, a copy certified by the issuing agency, or a document authenticated by a U.S. embassy or consulate. The IRS publishes a 7 week processing time, and 9 to 11 weeks for any application filed from overseas or between 15 January and 30 April: from France, always plan on 9 to 11 weeks. An ITIN expires on 31 December of the third year if it has not appeared on a U.S. federal tax return for 3 consecutive tax years. Check first whether you actually need the number: to obtain the 15% treaty rate on dividends from listed U.S. shares, a Form W-8BEN showing your 13-digit French tax number is enough, and the ITIN procedure itself belongs to the IRS or to an acceptance agent named on the official U.S. list.

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 guide covers who needs an ITIN, the Form W-7 process step by step, the documents the IRS requires, its published processing times, the renewal rules, and the mistakes that send an application back.

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 recover excess withholding for past years by filing Form 1040-NR. For the future, no ITIN is needed: a Form W-8BEN showing your French tax number obtains the 15% treaty rate at source
• 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, who need to file a 1040-NR to reconcile the actual tax on the gain against the 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, only where they are claimed for an allowable tax benefit (spouse filing a joint return, head of household, qualifying surviving spouse, American opportunity tax credit, premium tax credit, child and dependent care credit, credit for other dependents) or where they file their own U.S. tax return. For tax years after December 31, 2017 they are not otherwise eligible.

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, only where you are claimed for an allowable tax benefit or file your own U.S. tax return: for tax years after December 31, 2017, appearing on the return is no longer enough on its own
• 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 filing a U.S. federal tax return, the standard choice for most investors and property owners
• (a) Nonresident alien required to get an ITIN to claim tax treaty benefit. This box also requires box (h) to be checked and the Exception 1 or 2 designation entered on the dotted line
• (d) Dependent of U.S. citizen/resident alien
• (e) Spouse of U.S. citizen/resident alien
• (g) Dependent/spouse of a nonresident alien holding a U.S. visa
• (h) Other, which requires an explanation, used for FIRPTA withholding certificates among others

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, the 13-digit SPI number shown on your French tax notice. A French social security number is not a tax identification number
• 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 (accepted only for dependents under 6 years of age)
• School records (accepted only for dependents under 24 years of age)
• 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 copies certified by the issuing agency. Notarised copies are not accepted: only the original, a copy certified by the issuing agency, or a document authenticated by a U.S. embassy or consulate. The IRS states it returns original supporting documents within 60 days of receipt, to the address on line 2 of your Form W-7; if they have not arrived by then, it invites you to call.

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 is the same as for the other routes: 7 weeks, or 9 to 11 weeks between 15 January and 30 April, or when filing from overseas.

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

Method 3: Certifying Acceptance Agent (CAA)#

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.

What the CAA route changes for a non-resident:

• 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

The IRS publishes the official list of acceptance agents country by country. It is the only reference that counts: anyone presenting themselves as a CAA must appear on it by name, and checking takes a minute, well before handing over a passport.

From France, always plan for 9 to 11 weeks: filing from overseas falls under the second line whatever the time of year.

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, any ITIN assigned before 2013 that has never been renewed must be renewed before it can be used again on a U.S. federal tax return. The IRS no longer publishes middle-digit renewal batches.

Renewing: submit a new Form W-7 marked "Renewal". Contrary to a widespread belief, a renewal must be filed with the U.S. federal tax return on which the ITIN will appear, unless you meet one of the exceptions listed in the Exceptions Tables of the Form W-7 instructions. The same document verification rules apply as for a first application.

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 a year. The France-USA treaty caps withholding on dividends at 15%, so $675 a year. She has been overpaying by $675/year.

Solution:

1. Form W-8BEN submitted to her brokerage, which secures the 15% treaty rate at source going forward. No ITIN is needed for this step
2. For the past years, an ITIN obtained through an acceptance agent on the IRS official list, so that the original passport never has to be mailed
3. Form 1040-NR filed for those prior years, claiming the 15% treaty rate on the dividends
4. Refund of the excess withholding, once the IRS has processed both the application and the returns

What is at stake: the gap between 30% and 15% is 15% of the gross dividend, $675 a year on $4,500. The refund actually obtained depends on the IRS accepting the returns and on the amounts shown on the Forms 1042-S issued by her broker.

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. The treaty benefit is not applied automatically: it must be explicitly stated on the return, and the amount actually withheld is shown on the Form 1042-S issued by the paying institution.