An ITIN (Individual Taxpayer Identification Number) is the number the IRS gives people who have to file or be listed on a U.S. tax return but are not eligible for a Social Security number. Foreign owners of Miami property, non-resident business owners and some spouses and dependents need one. Here is how the application works, in the order we do it with clients.
1. Confirm that you need one
You need an ITIN if you must file a U.S. return, or appear on one, and you cannot get a Social Security number. Typical cases: a non-resident with rental income or a property sale in the U.S., a foreign owner of a U.S. company, or a spouse or dependent who qualifies for a tax benefit on a resident’s return. If you are eligible for a Social Security number, you must apply for that instead.
2. Prepare the tax return first
In most cases the ITIN application is attached to a federal tax return. The IRS processes both together, so the return is prepared first and the W-7 goes on top. There are exceptions, for example certain income subject to withholding or a property sale with FIRPTA withholding, where the application can be filed without a return. We check which applies before anything is sent.
3. Complete Form W-7
The form asks for the reason you are applying, your name exactly as it appears on your passport, your foreign and U.S. addresses, your date and place of birth, and your identity documents. A wrong reason code or a name that does not match the passport is the most common cause of rejection.
4. Gather the documents
A valid passport is the only document that proves both identity and foreign status on its own. Without a passport, the IRS accepts combinations of two documents from its list, such as a national ID card, a foreign voter card, a birth certificate or a U.S. visa. Documents must be originals or copies certified by the agency that issued them; notarized copies are not accepted. Dependents may also need proof of U.S. residency, such as school or medical records.
5. Choose how to submit
- By mail to the IRS ITIN Operation in Austin, Texas, with the original documents or certified copies. The IRS returns them, usually within 60 days.
- In person at an IRS Taxpayer Assistance Center, by appointment. Some centers can verify your passport on the spot so you keep it.
- Through a Certifying Acceptance Agent authorized by the IRS, who can verify most original documents so they do not have to be mailed.
6. Wait for the letter
The IRS says to allow about 7 weeks, and 9 to 11 weeks if you apply during the January-to-April peak or from abroad. You receive a letter with the number. If the IRS needs something else, it sends a notice first; answering it quickly keeps the application alive.
7. Keep it active
An ITIN expires if it is not used on a federal return for three consecutive years. Renewal uses the same W-7, without a return attached. If the ITIN holder later gets a Social Security number, the ITIN must stop being used and the IRS should be told so the records are combined.
An ITIN is for taxes only. It does not authorize work in the U.S., does not give access to Social Security benefits and does not change your immigration status.
General information, not advice for your situation. Rules change; talk to us before acting.
We prepare the W-7 and the return together, review the documents before anything is sent and track the IRS dates for you.
Related service: Foreign Investors
By Martha Otalora · Founder & CEO, MO Accounting Services. Last reviewed October 2026.
