Many Indians who move to the United States—whether for work, studies, dependent status, business, or investment—often need an ITIN (Individual Taxpayer Identification Number) for tax filing and IRS compliance.
This guide explains who needs an ITIN, how to apply, required documents, processing timelines, renewal steps, and common mistakes to avoid.
What Is an ITIN?
An ITIN (Individual Taxpayer Identification Number) is a tax-processing number issued by the IRS to individuals who are not eligible for a Social Security Number (SSN) but must file US taxes or meet IRS requirements.
It is a 9-digit number starting with “9” (Example: 9XX-XX-XXXX).
Who Needs an ITIN? (Indians Living in the US)
You need an ITIN if you are an Indian who has moved to the US and you:
Are not eligible for an SSN
Need to file a federal tax return
Are a dependent on someone’s US tax return
Receive US income (royalty, rental, investment income)
Need to claim a tax refund or treaty benefit
Are applying for tax purposes under visa categories F-1, J-1, H-4, B-1/B-2, L-2, etc.
Need to open a bank account or invest but don’t qualify for an SSN
An ITIN does not authorize work in the US—it is strictly for tax identification.
Who Does NOT Need an ITIN?
You do not need an ITIN if:
You already qualify for an SSN
You are in the US on a work-authorized visa (e.g., H-1B, L-1, O-1)
You can get an SSN through your employer
Benefits of Having an ITIN
File US tax returns
Receive tax refunds
Claim US–India tax treaty benefits
Open US bank accounts or investment accounts
Add spouse/dependents in tax returns
Comply with IRS requirements for non-residents
Report US-source income legally
Documents Required for ITIN Application (Form W-7)
To apply for an ITIN, you must submit Form W-7 along with proof of identity and foreign status.
Primary Accepted Document
Passport (Most preferred, single document proof)
If Passport Not Available, submit a combination of:
US visa
Birth certificate
National ID (Aadhaar, PAN, Indian Driving License)
US school/college records (for dependents)
Medical records (for dependents under 6 years)
Additional Requirements
A valid federal tax return, unless you qualify for an exception
Supporting documents proving the exception (if applicable)
Step-by-Step Process to Apply for an ITIN
Step 1: Determine Eligibility
Confirm you cannot receive an SSN and need an ITIN for tax or IRS compliance.
Step 2: Complete Form W-7
Select the correct reason (e.g., dependent of US taxpayer, nonresident filing return, treaty claim).
Step 3: Attach Required Documents
Include original passport OR certified copies.
Note: Notarized copies are often not accepted unless certified by issuing agency.
Step 4: Attach Your Federal Tax Return
Unless you qualify for an exception, attach the 1040-NR or 1040 return.
Step 5: Submit Application Through One of Three Methods
Option A: Mail to IRS
Send Form W-7 + documents to:
IRS ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
USA
Option B: Apply Through a Certified Acceptance Agent (CAA)
A CAA can verify your passport without sending your original passport to the IRS.
Option C: Apply Through IRS Taxpayer Assistance Center (TAC)
You must schedule an appointment. They verify documents on-site.
Processing Time
Typical processing time: 6–9 weeks
During peak season (Feb–May): 10–14 weeks
You will receive an IRS letter with your ITIN once approved.
ITIN Renewal
ITINs expire if not used for a tax return for three consecutive years.
To renew:
Submit Form W-7 (Renewal)
No tax return is required for renewal
Attach ID documents again
Common Mistakes to Avoid
Sending photocopies instead of certified identity documents
Completing the wrong reason code on Form W-7
Not attaching the required tax return
Using an invalid or expired passport
Filing without understanding treaty benefits
Mailing documents incorrectly
These mistakes cause delays or rejection from the IRS.
Frequently Asked Questions
1. Can an H-4 visa holder get an ITIN?
Yes. H-4 dependents who cannot get an SSN need an ITIN for tax filing.
2. Do students (F-1/J-1) need ITINs?
Yes, if they are not eligible for SSN but must file taxes or claim treaty benefits.
3. Does having an ITIN affect my immigration status?
No. ITIN is only for tax purposes and does not impact visa or immigration status.
How Saving Mantra Helps
We offer complete ITIN assistance:
Form W-7 preparation
Document review and guidance
Dependent ITIN applications
Nonresident and resident tax return filing
Treaty benefit evaluation
IRS communication support
Designed specially for Indian families, students, dependents, and professionals in the US.
Disclaimer
This article is for educational and informational purposes only. ITIN rules can vary based on individual circumstances and IRS guidelines. This content should not be treated as legal or tax advice. For personalized assistance, consult a qualified tax professional. Saving Mantra is not responsible for decisions made based on this article.