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ITIN Guide

ITIN for Non-US Residents (2026) Guide

Non-resident aliens with US income need an ITIN to file tax returns. Required for rental income, investment income, and tax treaty benefits. Apply with Form W-7.

Non-resident aliens who earn US-source income need an ITIN to file US tax returns. Common scenarios: rental income from US property, investment income from US sources, scholarship income, and tax treaty benefit claims. Apply by submitting Form W-7 with Form 1040-NR (non-resident tax return) and identity documents.

Who Needs

Which Non-Residents Need an ITIN?

  1. Rental property owners — US rental income requires tax filing
  2. Investors — US dividends, interest, capital gains
  3. Students — US scholarship income
  4. Spouses — Filing jointly with US citizen spouse
  5. Tax treaty claimants — Claiming reduced withholding
  6. Freelancers — US-source service income

| Situation | Need ITIN? | Need EIN? | |-----------|-----------|----------| | US rental income (individual) | Yes | No | | US LLC ownership | Maybe | Yes | | US investments | Yes | No | | US business entity | No (use EIN) | Yes |

See EIN for non-residents for business tax IDs.

Difference

ITIN vs EIN for Non-Residents

| | ITIN | EIN | |-|------|-----| | For | Individuals | Businesses | | Format | 9XX-XX-XXXX | XX-XXXXXXX | | Use | Personal tax returns | Business tax returns | | Application | Form W-7 | Form SS-4 | | Processing | 7-11 weeks | 4-7 days (fax) |

Many non-residents need BOTH: an EIN for their LLC and an ITIN for personal tax filing. See EIN vs ITIN.

Apply

How to Apply

Submit Form W-7 + Form 1040-NR + passport to IRS. ein.so ITIN: $197 / $297.

Related: ITIN number | How to get ITIN

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Frequently Asked Questions

Do non-residents need an ITIN?

Non-residents with US-source income who must file a US tax return need an ITIN if they cannot get an SSN.

Do I need ITIN or EIN?

ITIN for personal tax filing. EIN for business tax filing. You may need both if you own a US LLC and have personal US income.

Can I get ITIN from outside the US?

Yes. Mail Form W-7 to IRS or use a CAA who can certify your documents remotely.

How long does it take?

7-11 weeks from IRS receipt.

What tax return do non-residents file?

Form 1040-NR (US Nonresident Alien Income Tax Return).

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