ITIN application

Evidence of eligibility

Which document to upload, situation by situation

An ITIN is issued only where there is a U.S. federal tax reason for it. Evidence of eligibility is the document that shows that reason. Find the situation below that matches, and upload the document listed for it.

1 · Most applicants

Filing a U.S. tax return

Applies to

Income from the U.S. that is reported on a tax return: performance or appearance fees, prize money, royalties, platform or streaming income, rental income, or a refund of U.S. tax that was withheld (for example, tax shown on Form 1042-S).

Upload

The completed U.S. federal tax return, usually Form 1040-NR.
The forms showing the income and the tax withheld, for example Form 1042-S or Form 1099.

Tax return preparation is available as a separate service.

2 · Exception 4

Selling U.S. property (FIRPTA)

Applies to

A sale of U.S. real estate by a non-U.S. person where tax is withheld at closing, including a reduced-withholding application.

Upload

Form 8288-B, or Forms 8288 and 8288-A.
The sales contract, settlement statement (HUD-1) or Closing Disclosure.

3 · Exception 1(a)

Partner in a U.S. partnership or multi-member LLC

Applies to

A share of partnership income that is subject to U.S. withholding or reporting.

Upload

The pages of the partnership or LLC agreement showing the entity's EIN and naming the applicant as a partner or member.

Owning a single-member LLC does not, on its own, qualify for an ITIN.

4 · Fees and compensation

Paid by a U.S. organisation

Applies to

Artists, performers, speakers and consultants paid by a U.S. company, venue or organisation for work or appearances in the U.S.

Upload

A signed letter from the U.S. payer (the withholding agent), on its letterhead, confirming that an ITIN is required for payments this year. See the example below.
Where an exemption under a tax treaty is claimed: Form 8233, with the payer's section completed, and the contract or letter of engagement.

Example: letter from the U.S. payer

U.S. PAYER NAME / LOGO

Street address
City, State ZIP

T Telephone
Email
Website

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

Date

To Whom it May Concern:

This is to certify that FULL NAME AS IT APPEARS ON THE PASSPORT is required to present an ITIN in order to receive payments during the current tax year which are subject to IRS information reporting and/or federal tax withholding.

Sincerely,

Signature

Name, title
U.S. payer name

Printed on the U.S. payer's own letterhead and signed by an authorised person. The applicant's name must match the passport exactly.

5 · Exception 1(d)

Royalties, dividends, pensions or rental income from a U.S. payer

Applies to

Regular payments from a U.S. company, fund or tenant where the payer needs an ITIN to apply the correct withholding.

Upload

An original signed letter from the U.S. payer, on its letterhead, confirming that an ITIN is needed for payments this year.

6 · Spouses and dependants

Spouse or dependant on a U.S. tax return

Applies to

A spouse or child included on a U.S. tax return filed by a U.S. citizen or resident.

Upload

The U.S. tax return that lists them.
For dependants: proof of relationship (such as a birth certificate) and, in most cases, U.S. school or medical records.

7 · Exception 3

Home mortgage on U.S. property

Applies to

A home loan on U.S. property where the mortgage interest is reported to the IRS.

Upload

The contract of sale or similar documents for the U.S. property showing the mortgage loan.

8 · Exceptions 2(b) and 2(c)

Students, professors and researchers with U.S. scholarship or grant income

Applies to

Scholarship, fellowship or grant income from a U.S. institution.

Upload

The award letter or contract from the institution.
Passport showing a valid U.S. visa.
A letter from the school's Designated School Official or Responsible Officer.
A Social Security Administration letter confirming no SSN can be issued.
Where a treaty is claimed: the Form W-8BEN given to the institution.

9 · Exception 5

Representative of a foreign company (T.D. 9363)

Applies to

A non-U.S. officer of a foreign company who needs an ITIN to meet U.S. electronic filing requirements.

Upload

An original signed letter on company letterhead stating that an ITIN is needed for T.D. 9363 reporting and that the applicant is the person responsible for compliance.

10 · Treaty refund

Casino winnings with U.S. tax withheld

Applies to

A visit to the U.S. where tax was withheld from casino or gambling winnings, and the tax is being claimed back under a tax treaty.

Upload

Form 1042-S issued by the casino.
Form 1040-NR claiming the treaty refund, stating the treaty country and article.

Not accepted on their own

Reasons the IRS does not accept

Opening a U.S. bank account or credit card.
Forming or owning a single-member LLC.
Building a U.S. credit score or credit history.
Having an ITIN in case it is needed later.

Renewals follow the same rule: an expired ITIN is renewed with a current reason, normally a U.S. tax return.

Not sure which applies? Choose the closest match. Every application is checked once identity verification is complete, and the applicant is contacted if a different document is needed.

Start your application

Based on the IRS Instructions for Form W-7 (Rev. December 2024).