ITIN Application: Step-by-Step Guide
To file a US tax return and claim your FIRPTA refund, you need a US taxpayer identification number. Non-US DVC sellers who are not eligible for a Social Security Number (SSN) need an Individual Taxpayer Identification Number (ITIN). This guide covers how to apply, what to expect, and how to use a Certified Acceptance Agent to speed up the process.
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a 9-digit number (formatted as 9XX-XX-XXXX) issued by the IRS for tax filing purposes to individuals who are not eligible for a US Social Security Number. ITINs begin with the digit 9 and are used only for US tax filing (they are not proof of legal immigration status and do not authorise work in the US.
Do You Need an ITIN?
Yes, if you:
- Are not a US citizen
- Do not have and are not eligible for a US Social Security Number
- Need to file a US tax return (Form 1040-NR) to claim your FIRPTA withholding refund
If you already have an active ITIN from a previous US tax filing, use that number) do not apply for a new one. If you already have an SSN (you are a Green Card holder or US citizen), use your SSN instead.
How to Apply: Form W-7
Form W-7 (Application for IRS Individual Taxpayer Identification Number) is the application form. You must submit it with:
- Completed Form W-7 (check box "h" (Other) and enter "FIRPTA withholding claim" in the explanation box unless another box applies
- Identity and foreign status documentation) your original passport or a certified copy (see below)
- A valid US tax return (your completed Form 1040-NR, to which the W-7 is attached
Identity Documentation: Your Passport
A valid passport is sufficient on its own to satisfy both the identity and foreign status requirements) you do not need any additional documents if you submit your passport. There are three ways to submit your passport:
Option 1: Mail Your Original Passport
Mail the original passport with your W-7 application (attached to your 1040-NR) to the IRS ITIN Operations unit. The IRS reviews it and returns the passport by mail (typically within 7-11 weeks. Risk: your passport is in transit for that period.
Option 2: Certified Copy from the Issuing Authority
Have your country's passport issuing authority (passport office, embassy, or consulate) certify a copy of your passport. The IRS accepts this in lieu of the original. This is slow and may carry fees, but your passport is not in the post. Processing times at issuing authorities vary by country.
Option 3: Certified Acceptance Agent (Recommended)
A Certified Acceptance Agent (CAA) is IRS-authorised to verify your original passport in person and issue a Certificate of Accuracy (Form 14194) on your behalf. The IRS accepts this certification instead of your physical passport. Your passport never leaves your hands. This is the fastest and safest route for most international DVC sellers. See our CAA guide.
Where to Mail Your W-7 Application
If mailing your application (without using a CAA):
Internal Revenue Service
ITIN Operation
PO Box 149342
Austin, TX 78714-9342
Use trackable international mail. The IRS does not confirm receipt by email or letter.
Processing Time
- Standard processing: 7-11 weeks from when the IRS receives your application
- Peak season (January-April): 9-11 weeks or longer
- Outside peak season: 6-8 weeks
Once the ITIN is issued, the IRS processes your attached 1040-NR. You do not need to refile the return after the ITIN is assigned.
When to Apply
Apply as early as possible. The best approach is to apply for an ITIN before your DVC sale closes so you have the number in hand when you file your return in January. If you wait until after the sale to think about the ITIN, the 7-11 week processing adds directly to your refund wait time.
To apply for an ITIN before your return is ready, you can attach a completed 1040-NR marked "Draft") or use a CAA who can often submit the application without the return attached under certain circumstances. Confirm current IRS rules with the CAA or a tax professional.
After You Receive Your ITIN
Your ITIN is permanent (once issued, keep it for all future US tax filings. Do not apply for a new one in future years. The IRS may deactivate your ITIN if you have not filed a US return using it for three consecutive years. See our ITIN renewal guide if your ITIN has been deactivated.
Frequently Asked Questions
How long does it take to get an ITIN?
7-11 weeks from when the IRS receives your completed W-7 application. Outside peak season (May through December), the lower end of 6-8 weeks is more likely. Allow 9-11 weeks during peak season (January through April).
Can I get an ITIN without mailing my original passport?
Yes. Use a Certified Acceptance Agent (CAA) who verifies your passport in person and issues a Certificate of Accuracy. The IRS accepts this instead of your original passport. Your passport never leaves your hands.
What if my ITIN application is rejected?
The IRS sends a rejection notice explaining the reason) commonly incomplete documentation, incorrect box checked on W-7, or supporting documents that did not meet requirements. Most issues can be corrected and the application resubmitted. See our ITIN rejection guide.
Does an ITIN expire?
ITINs issued before 2013 may have expired based on IRS deactivation rules. An ITIN that has not been used on a US tax return for three consecutive years is also deactivated. Check your ITIN status before filing. See our ITIN renewal guide.