Can a Non-US Citizen Get an ITIN Number?
In fact, ITINs were specifically created by the Internal Revenue Service to allow foreign individuals to comply with U.S. tax laws even if they are not eligible for a Social Security Number (SSN).
An ITIN is a tax processing number used solely for federal tax purposes and does not grant immigration status, work rights, or access to social benefits.
This guide explains who qualifies, how the process works, and key rules every non-resident should understand.
What Is an ITIN and Who Needs It?
An ITIN is issued to individuals who:
- Are not eligible for an SSN
- Still have a U.S. tax obligation or reporting requirement
According to the IRS, you may need an ITIN if you are:
- A nonresident alien filing a U.S. tax return
- Claiming a tax treaty benefit
- A foreign spouse or dependent of a U.S. taxpayer
- A foreign investor or business owner with U.S. income
👉 Importantly: ITINs are issued regardless of immigration status.
Can a Foreigner Get a US Tax ID Number?
Yes — foreigners can obtain a U.S. tax identification number, and there are two main types:
1. ITIN (Individual Taxpayer Identification Number)
- For individuals
- Used to file taxes and report income
2. EIN (Employer Identification Number)
- For businesses
- Used for company tax reporting
For most individuals without a Social Security Number, the ITIN is the correct option.
👉 Non-US citizens can legally:
- Own U.S. businesses
- Invest in U.S. markets
- Earn U.S.-sourced income
But in all these cases, they must have a tax identification number to comply with IRS regulations.
How Does a Non-US Citizen Get an ITIN Number?
The process is clearly defined by the IRS and involves the following steps:
Step 1: Complete Form W-7
You must fill out Form W-7 (Application for ITIN)
👉 Official form: Apply for ITIN using Form W-7
Step 2: Provide Supporting Documents
You must prove:
- Identity
- Foreign status
The most common document used is a passport.
Step 3: Attach a Tax Return (in most cases)
Typically, your application must be submitted with a U.S. federal tax return, unless you qualify for an exception.
Step 4: Submit Your Application
You can:
- Mail it directly to the IRS
- Use an Acceptance Agent or Certifying Acceptance Agent (CAA)
- Apply at certain IRS-authorised locations
How to Apply for ITIN Outside of the US?
Non-US residents (including those in the UK, Europe, or elsewhere) can apply without being physically present in the United States.
Available Options:
By Mail
Send your Form W-7, tax return, and documents to the IRS.
Through a Certifying Acceptance Agent (CAA)
- Verifies your documents
- Avoids sending original passports
- Provides support throughout the process
Through IRS-authorised locations
Some embassies or partner institutions may assist with verification.
👉 The IRS explicitly allows international applicants to apply from abroad.
What If I Don’t Have a US Taxpayer Identification Number?
If you don’t have an SSN or ITIN but are required to file U.S. taxes:
👉 You must apply for an ITIN before or alongside your tax return
Without a valid taxpayer identification number:
- You cannot file a U.S. tax return properly
- You may face delays, penalties, or withholding issues
- Financial institutions may restrict access to accounts or payments
In many cases, your tax return will not be processed unless a valid ITIN is included.
What Is the 90% Rule for Non-Residents?
The “90% rule” is often referenced in international tax discussions and relates to how non-residents may qualify for certain tax benefits.
In simple terms:
A non-resident may be treated similarly to a U.S. resident for tax purposes if most of their income is effectively connected to the U.S.
This concept is linked to:
- Tax treaties
- Residency rules
- Eligibility for deductions or credits
While the IRS does not label it explicitly as the “90% rule” in standard ITIN guidance, the principle is tied to how income sourcing and tax residency status affect tax treatment.
👉 For full details, refer to official IRS guidance on international taxation:
Key Facts Every Non-US Citizen Should Know
- ITINs are strictly for tax purposes only
- They do not provide immigration or work rights
- Both resident and nonresident aliens can apply
- You must have a valid tax reason to obtain one
- Applications are handled directly by the IRS
Final Thoughts
So, can a non-US citizen get an ITIN number?
Yes — and in many cases, it is essential.
Whether you are:
- Running a U.S. business
- Investing in U.S. markets
- Earning income from U.S. sources
- Filing taxes as a nonresident
An ITIN ensures you remain compliant with U.S. tax laws and avoid complications with the IRS.
The key is to understand your eligibility, follow the correct process, and ensure your application is complete and accurate from the start.
Wide Range of ITIN Services in UK
We provide end-to-end ITIN and identity verification services, all handled remotely and in full compliance with IRS standards.
ITIN for Dependents & Family Members
ITIN services for spouses and dependents listed on U.S. tax returns.
ITIN Renewal Services
Expired or expiring ITINs can delay tax filings. We help renew your ITIN accurately and on time.
ITIN Application Assistance
Professional preparation and submission of IRS Form W-7 with supporting documentation.
ITIN Rejection & Correction Support
If your ITIN was rejected, denied, or returned, we analyse the reason and correct the application.
Taxpayer Identity Verification Services
IRS-compliant identity and document verification performed by a Certified Acceptance Agent