Match the application to your actual tax obligation before choosing documents or arranging an interview.
From US$199 · one-time fee in U.S. dollars
A nonresident can apply for an ITIN when a federal tax purpose requires one and they cannot obtain an SSN. Residence outside America alone is not enough.IRS Start with the income, transaction or allowable tax benefit that explains your application.
Nolly.com is based in Toronto and works with people worldwide, including people living in the U.S. without an SSN.
Choose an ITIN application plan below. The application fee excludes preparation of your U.S. tax return.
For a first-time ITIN application.
Includes:
Standard, plus a dedicated specialist, for US$66 more.
Everything in Standard, plus:
IRS processing time is the same for both.
Write one sentence describing why you need an individual U.S. tax number. For example, you are preparing a return for rental income, reporting a U.S. property sale, or documenting a qualifying treaty claim. Then collect the records that substantiate that sentence. A closing statement, income statement or completed return provides a clearer starting point than a request for a number with no accompanying tax event.
An ITIN identifies the individual for federal tax administration. It does not authorize employment or grant immigration status.IRS If your question concerns a company's EIN, keep the company application separate. An LLC document naming you as owner does not, by itself, explain why you personally need an ITIN. Likewise, a bank asking for identification does not establish a W-7 exception.
Confirm SSN eligibility before moving forward. Someone who has an SSN, or is eligible to obtain one, should not use the ITIN application as an alternative.IRS An overseas address and a foreign passport do not resolve that question. Explain any U.S. employment authorization and earlier SSN application to the person reviewing your records.
The usual application includes Form W-7 and the federal income-tax return that requires the number. The IRS also defines specific exceptions to attaching a return.IRS These are documented routes tied to particular circumstances; they are not permission to apply whenever a website asks for a tax number.
For the return route, prepare the complete filing rather than only the identifying page. The tax calculation explains the purpose of the application. If a spouse or dependent also needs an ITIN, identify the allowable tax benefit or that person's own filing duty. Each applicant needs their own W-7; a family does not share one application.IRS
For an exception, locate the exact entry in the W-7 exception tables and list its required evidence. Keep the payer or transaction details alongside that list. A treaty-related request should specify the country and provision being claimed, with the supporting statement required for the relevant route. A property-sale case needs the sale documents and applicable withholding forms rather than a generic bank letter.IRS
Discuss uncertainty before signing. A useful review question is: which document proves that I fit this exception? If the answer is only that another applicant used the same route, the application is not ready.
Organize the identity evidence separately from the tax-purpose evidence. The IRS generally requires originals or copies certified by the issuing agency. A normal scan or locally notarized photocopy is not automatically acceptable.IRS Before paying for certification, ask whether the issuing authority's process meets the IRS requirement and whether the certification will accompany the submitted copy.
A valid passport generally proves identity and foreign status on its own, subject to additional rules for certain dependents. Without a passport, the IRS requires an acceptable combination of supporting documents.IRS Check names, dates of birth and expiration dates against the W-7. Do not conceal a spelling discrepancy; flag it while there is still time to obtain a corrected record or explanation.
Where a dependent needs proof of U.S. residency, a foreign identity document may answer the wrong question. Review that requirement independently. Assemble the age-appropriate evidence before the family application is submitted, especially when the return's claimed benefit is the reason for requesting the child's number.
Choose a permitted submission route with the reviewer: direct mailing, an available IRS appointment, or an acceptance-agent process. A Certifying Acceptance Agent can authenticate most qualifying supporting documents, whereas an ordinary Acceptance Agent does not have the same authentication role.IRS Ask specifically how the documents in your case will be handled rather than assuming that every agent can certify every record.
For a return attached to the W-7, follow the ITIN application routing instructions. The IRS assigns the number and forwards the attached return for processing.IRS Sending a duplicate copy of that same return through another channel can create avoidable confusion. Keep a complete copy of the package and identify which party is submitting it.
Use a mailing address where you can receive correspondence. Consider whether you will move during the application, who checks the mail and how the reviewer will reach you if a question arises. The issued-number notice and a request for additional information have different meanings; an interview or submission confirmation is not an IRS approval.
Bring the income or transaction records that explain why you need the number.
PurposeExplain any existing SSN or employment authorization before completing W-7.
EligibilityMatch the application to the precise filing route.
RouteCheck authentication, signatures, correspondence address and who sends the package.
SubmitYes, if you have a qualifying federal tax purpose and cannot obtain an SSN. An overseas address does not remove the W-7 evidence requirements.IRS
No. Identify your personal federal tax purpose separately from the entity’s EIN and reporting obligations.IRS
The IRS permits the relevant W-7 forms to accompany the family return, but every individual applicant needs a completed W-7 and the required evidence.IRS
Generally use an original or issuing-agency certified copy, or a permitted authentication process. Ordinary notarization is not the general IRS rule.IRS
More questions? See the full Nolly.com FAQ.
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 3, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
Checked against IRS.gov on October 3, 2026. General information, not tax advice.
Start with the documents and the federal tax purpose.