What an ITIN is
An Individual Taxpayer Identification Number is a nine-digit number the IRS issues to people who need to file or be listed on a US return but are not eligible for a Social Security number. It does not grant work authorization or immigration status.
Who typically needs one
- A spouse or dependent in Nepal (or elsewhere) claimed on a US return
- A non-resident with US rental income or business income
- A foreign investor receiving US-source income that requires withholding paperwork
- Certain visa holders not yet eligible for an SSN
The application: Form W-7
The W-7 is filed with a tax return (with a few exceptions) and must prove identity and foreign status. A passport does both on its own. Otherwise you need two documents from the IRS list, such as a national ID card plus a birth certificate.
Avoid mailing originals
The IRS accepts original documents or copies certified by the issuing agency. Better: use a Certifying Acceptance Agent (CAA), who verifies your passport in person or by video and returns it to you immediately. We partner with CAAs for exactly this reason.
Processing time and renewals
Expect 7–11 weeks, longer during filing season. ITINs not used on a return for three consecutive years expire and must be renewed before the next filing.
Common problems
- Filing a W-7 without a return when one was required
- Expired passport
- Applying for a dependent who does not meet the residency or relationship tests
If you later get an SSN
Notify the IRS so the records merge and prior filings carry over. Stop using the ITIN.
This guide is general information for United States taxpayers, not advice for your specific situation. Rates and thresholds change with each IRS revenue procedure; confirm current figures with the IRS or with us before acting.
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