What is an ITIN?
Individual Taxpayer Identification Number — issued by IRS for individuals who need to file US tax returns but aren't eligible for SSN.
Common ITIN recipients:
- Non-US-resident spouse of US person filing MFJ
- Non-US-resident dependents
- Foreign nationals with US tax obligations who can't get SSN
When does spouse need ITIN?
Spouse needs ITIN when:
- Filing MFJ with §6013(g) election
- Claimed as dependent on US return
- Has independent US filing obligation (US-source income)
Spouse does NOT need ITIN when:
- Filing MFS without electing to treat spouse as US resident
- No US income and not claimed as dependent
Form W-7
Application form. Requires:
- Personal details (name, foreign address, country of birth, etc.)
- Reason for ITIN application (check appropriate box)
- Tax return that ITIN is being used for (attached or referenced)
- Supporting identity documents
Documents required for identity verification
Must prove BOTH identity AND foreign status. Acceptable documents:
Single document (most common):
- Original passport OR certified copy from issuing agency
Two documents (if no passport):
- Combination of: national ID card, US driver's license, foreign driver's license, US/foreign military ID, civil birth certificate, medical/school records (dependents under 18), visa, USCIS photo ID
How to certify passport copy
The original passport OR a certified copy is needed.
For certified copy from issuing agency:
- Indian passport office in India
- Indian consulate in US
For Acceptance Agent route (preferred for NRIs):
- IRS-authorized Acceptance Agent (AA) in India can certify
- We are an AA — we verify the original and forward to IRS without sending the actual passport
Filing W-7
Two methods:
Method 1: With tax return:
- Complete tax return
- Don't enter SSN for spouse (leave blank or "Applied for")
- Attach Form W-7 with documents
- Mail to IRS Austin
Method 2: Through Acceptance Agent:
- Visit AA office in India
- AA verifies documents
- AA submits Form W-7 + return to IRS
- ITIN issued, return processed
We use Method 2 for clients — faster and you don't risk losing original passport.
Processing time
ITIN processing: 7-11 weeks normally; longer during peak tax season.
You can't e-file the first return with new ITIN — paper filing required. Once ITIN issued, future returns can e-file.
ITIN expiration
Issued ITINs expire if not used on a federal return for 3 consecutive years. Renewal via Form W-7 with "Renew Existing ITIN" box checked.
Common ITIN application mistakes
- Submitting non-certified passport copy (rejected)
- Wrong reason-for-ITIN box checked
- Tax return not properly prepared
- Missing supporting documents
- Bad photocopy quality
- Spouse name doesn't match passport exactly
ITIN for children
Indian children of US-person parents need ITIN if claimed as dependent.
Documents:
- Birth certificate
- Medical/school records (under 18)
- Passport if available
ITIN for dependent children needs justification of US tax benefit (e.g., Credit for Other Dependents $500). Plain ITIN without tax benefit no longer issued.
Practical advice
- Apply via Acceptance Agent — preserves passport, faster
- Submit early — peak season delays
- Match name exactly as on passport
- Use Method 2 (AA route) — much smoother
- Plan for paper filing of first return
Our service
We're an IRS-authorized Acceptance Agent. We handle ITIN applications for NRI spouses and dependents:
- $200 per ITIN
- Document verification in our office
- Form W-7 preparation
- Submission to IRS
- Tracking and follow-up
Explore our complete US Tax Return Guide to understand refunds, filing rules, and IRS procedures for NRIs.