ITIN Application: Step-by-Step Guide

To file a US tax return and claim your FIRPTA refund, you need a US taxpayer identification number. For non-US sellers, that is an ITIN — Individual Taxpayer Identification Number. You apply for one using Form W-7.

When to Apply

Most sellers apply for the ITIN at the same time they file their Form 1040-NR tax return. You attach the W-7 to the 1040-NR and mail both together. The IRS processes the ITIN first (7 to 11 weeks), then processes your return and refund.

What You Need

Three things: a completed Form W-7, your Form 1040-NR tax return, and identity documents proving who you are and that you are a foreign national. A valid passport satisfies both identity requirements with a single document. If you do not have a passport, you need two documents from the IRS accepted list.

Three Ways to Submit

Mail your original passport. The IRS returns it in 7 to 11 weeks, but your passport is out of your hands during that time.

Use a Certifying Acceptance Agent (CAA). A CAA verifies your passport in person and submits a certification letter to the IRS. You never mail your passport. This is the safest option for most international sellers. See our guide to CAAs for details on cost and how to find one.

Visit an IRS Taxpayer Assistance Center if you happen to be in the United States. They verify your identity on the spot.

Common Mistakes to Avoid

Do not send a regular photocopy of your passport. The IRS requires the original, a certified copy, or verification through a CAA. Do not forget to attach your 1040-NR — the W-7 will be rejected without it. Make sure your passport is current, not expired.

For a comprehensive walkthrough of the full ITIN process, see our detailed ITIN guide for DVC sellers.