What is an ITIN?
An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax processing number issued by the IRS to individuals who need a US tax ID but cannot get a Social Security Number. It is used only for tax purposes — it does not authorize work or confer immigration benefits.
Who Needs an ITIN?
You need an ITIN if you:
- ▸Must file a US tax return (Form 1040-NR) as a non-resident
- ▸Receive US-source income subject to withholding
- ▸Are a foreign partner in a US partnership (LLC, LP)
- ▸Want to claim a tax treaty benefit or IRS refund
- ▸Are a spouse or dependent on a US tax return
How to Apply: Form W-7
Submit Form W-7 (Application for IRS ITIN) with:
- ▸A valid tax reason (attach Form 1040-NR or equivalent)
- ▸Proof of identity and foreign status — a passport alone is sufficient; all other documents require two
Three Ways to File
| Method | Pros | Cons |
|---|---|---|
| Mail to IRS (Austin, TX) | Free | Must send original documents |
| Certified Acceptance Agent (CAA) | Keep your originals | Agent fees apply |
| IRS Taxpayer Assistance Center (US) | In-person verification | Must be in the US |
Using a CAA is the recommended option for non-residents — the CAA verifies originals locally and sends certified copies to the IRS.
Processing Times
| Filing period | IRS processing time |
|---|---|
| Off-peak (May–December) | 7–11 weeks |
| Tax season (January–April) | 11–14 weeks |
ITIN Renewal
An ITIN expires if unused for 3 consecutive years on a tax return. Renew via a new Form W-7 before filing your next return.
Practical Example
Claire (France) holds US stocks generating $3,000/year in dividends. Her broker withholds 30% ($900). The France-US treaty caps the rate at 15% ($450). She files Form 1040-NR to claim a $450 refund — but first needs an ITIN.
Hayot Expertise: IRS-Certified Acceptance Agent in France
As an IRS-approved CAA, Hayot-expertise.fr verifies your identity documents in France, certifies copies for the IRS, and manages your entire ITIN application without you mailing your passport to the US.
📞 Contact us to get your ITIN quickly and securely.
Article written by Hayot Expertise
Chartered Accountant, registered with the Institute of Chartered Accountants.
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