What If You Don't Have an ITIN Number? A Complete Guide

If you are a foreign national earning U.S. income, not having an Individual Taxpayer Identification Number (ITIN) is a significant roadblock. You cannot legally file a required U.S. tax return or claim a refund for overpaid taxes without one. This situation creates immediate complications with the Internal Revenue Service (IRS), particularly for a non-resident alien with U.S. income streams or someone with dependents who do not qualify for a Social Security Number (SSN).

The Immediate Problems of Not Having an ITIN Number#

The core issue is straightforward: no ITIN means no access to the U.S. tax system. The IRS issues the ITIN as a unique tax processing number for anyone required to file a U.S. tax return but who is not eligible for an SSN from the Social Security Administration (SSA). Without this number, you are effectively invisible to the IRS in a problematic way.

This creates a domino effect of issues. For example, a non-resident alien who earned money from a U.S. source cannot file the necessary tax return to report that income. This action immediately places them out of compliance. The IRS might view this as intentional tax evasion, even if it is an honest mistake.

Financial and Legal Roadblocks#

The trouble extends beyond tax filing. The financial hurdles can be equally frustrating. Many foreign nationals have U.S. taxes automatically withheld from their income, often at a high flat rate. The only way to get that money back is by filing a tax return, if you have overpaid. No ITIN means no return and no refund. You are essentially letting the U.S. Treasury keep money that is rightfully yours.

The consequences ripple out even further. An ITIN is frequently a key that unlocks other parts of the U.S. financial system. Without one, you will likely struggle to:

• Open a U.S. bank account at many of the larger financial institutions.
• Apply for credit cards or loans, as it is often used to establish your financial identity.
• Claim tax treaty benefits that could significantly lower your U.S. tax bill.
• Prove your history of tax compliance for immigration applications or business dealings.

The following table breaks down the main issues you will run into without an ITIN.

Key Consequences of Not Having an ITIN Number
#

The lack of an ITIN creates a difficult and often expensive situation for anyone navigating the U.S. financial system. From a foreign student on a visa to an entrepreneur launching a U.S. venture, getting an ITIN is the first step toward proper financial management and tax compliance.

Understanding Who Needs an ITIN and Why#

To understand what happens when you do not have an ITIN, it is helpful to know what it is and who needs one. The Individual Taxpayer Identification Number (ITIN) is a special key the IRS gives to people who need to file U.S. taxes but cannot get a Social Security Number (SSN).

It is a nine-digit number designed for one purpose: tax processing.

An ITIN is not an SSN. It is strictly for federal tax administration and does not grant work authorization, confer immigration status, or make you eligible for Social Security benefits. Its only function is to ensure foreign nationals and others can follow U.S. tax law.

You can learn more in our full guide on what is an ITIN number**.

Who Exactly Needs an ITIN#

Several groups of people need an ITIN to handle their tax obligations. If you are in one of these categories, not having one can cause serious issues.

The most common users include:

• Non-Resident Aliens: A freelance designer in Germany doing work for U.S. clients has U.S.-sourced income and will need an ITIN to file their Form 1040-NR tax return.
• U.S. Resident Aliens: Some individuals live in the U.S. long enough to meet the "substantial presence test" but are still not eligible for an SSN. They need an ITIN to file.
• Dependents or Spouses: If you are a U.S. citizen or resident alien and your spouse or dependent is not eligible for an SSN, they will need an ITIN for you to claim them on your tax return.
• Foreign Investors: A Mexican investor earning rental income from a U.S. property needs an ITIN to report that income and pay taxes on it.

For the 2022 tax year, around 3.8 million U.S. tax returns included at least one ITIN, reporting $14.4 billion in taxable income. Without an ITIN, these individuals cannot file, which often means they forfeit thousands in refunds from taxes that were over-withheld on their freelance gigs, royalties, or investments.

International Context for Tax IDs#

This system is not unique to the United States. Other countries have similar identifiers for their tax systems.

For instance, Canadian businesses use a CRA Business Number for Canadian businesses to manage tax obligations with the Canada Revenue Agency.

The core idea is consistent: a unique identifier is essential for tax compliance. For any foreign national dealing with the U.S. tax system, the ITIN is that identifier. Whether you are an international student with a taxable scholarship, a foreign national selling products on Amazon, or a non-resident spouse, the requirement is clear. Trying to manage without one when you need it can lead to financial penalties and complications with the IRS.

How to File Your Taxes and Get an ITIN at the Same Time#

If you need to file U.S. taxes but do not have an ITIN, the IRS has a specific, combined process for this situation. You do not get the ITIN first and then file later; you do both at once.

This approach ensures ITINs are only given to people with a legitimate tax filing reason. It keeps the system focused on tax compliance and links your new tax ID directly to your first tax return.

The Combined Application Process Step-by-Step#

To get your ITIN and file your return, you will need to assemble a complete application package. This means preparing your tax forms, filling out the ITIN application, and gathering the right documents before sending everything to the IRS in one submission. If you miss a piece, you could face major delays or a rejection.

Here is the four-step process for submitting everything together:

1. Prepare a Valid Federal Tax Return: Fill out the correct U.S. tax return for your situation. For most non-resident aliens, this is Form 1040-NR. Do not sign it or mail it by itself.
2. Complete Form W-7: Fill out Form W-7, Application for IRS Individual Taxpayer Identification Number. This form captures your personal details and asks for the specific reason you need an ITIN.
3. Gather Identity and Foreign Status Documents: Include original documents or certified copies that prove your identity and your foreign status. A valid foreign passport is the only document the IRS accepts on its own.
4. Submit the Entire Package: Attach the completed Form W-7 to the front of your tax return. Mail the whole package, along with your supporting ID documents, to the special IRS address for ITIN applications in Austin, Texas.

Filing a tax return is almost always a requirement. While a few exceptions exist, the vast majority of applicants must submit a tax return. For a detailed breakdown of these rare cases, you can explore our guide on getting an ITIN without filing a tax return.

Where to Submit Your Application Package#

You have three main options for sending your combined tax return and ITIN application. Each offers a different level of convenience and security for your important documents, like your passport.

The table below breaks down your choices for getting the complete package to the IRS.

The Complete ITIN Application Document Checklist#

Getting your ITIN application right the first time depends on the paperwork. The IRS has very specific rules for proving your identity and foreign status. Any small mistake on your Form W-7 can cause your application to be rejected, leading to major delays.

Nailing the documentation is critical. The most straightforward route is using a single document that satisfies both IRS requirements.

The Standalone Document Option#

For the simplest path, a single document can meet all IRS requirements at once. An unexpired foreign passport is the only standalone document the IRS accepts for an ITIN application.

If you mail your original, valid passport with your Form W-7 and tax return, you are done. No other identification is needed. While this simplifies the process, it also means you will be without your most important travel document for several weeks while the IRS processes everything.

Combining Supporting Documents#

If sending your passport through the mail is a concern, you have another option. You will need to provide a combination of at least two other current documents.

The rule is that one of the documents must have a photograph to prove your identity, and at least one must prove your foreign status. The IRS accepts 13 types of documents for this purpose.

Some of the most common ones include:
* A national identity card (it must show your name, photo, address, date of birth, and an expiration date)
* A foreign driver's license
* A U.S. driver's license
* A foreign voter's registration card
* A civil birth certificate
* A U.S. state identification card
* A visa issued by the U.S. Department of State
* U.S. Citizenship and Immigration Services (USCIS) photo identification

For those navigating identification systems in other countries, this guide on obtaining a primary identification document offers a useful perspective on how these essential IDs work.

ITIN Application Document Checklist#

Here is a breakdown of which documents the IRS accepts. Remember, you will need to combine documents from the "Supporting" column, if you do not use a foreign passport.

Choosing the right combination is key to avoiding a rejection from the IRS.

Original vs Certified Copies Explained#

You cannot send a photocopy. The IRS requires you to submit either the original documents or certified copies. A certified copy is a duplicate of your original document that has been certified as a true copy by the same government agency that issued it. You must go back to that agency and ask for a copy with an official stamped seal.

This is not a notarized copy. Getting a certified copy often involves coordinating with a government office in your home country, which can be a slow process.

The overall application flow starts with your tax return and Form W-7 before you mail documents.

Verifying your documents is non-negotiable, whether you do it by mailing them yourself or by using an agent.

The Role of a Certified Acceptance Agent#

Because of the risks involved with mailing original documents, many people choose to work with a Certified Acceptance Agent (CAA). A CAA is an IRS-authorized expert, often a CPA or Enrolled Agent, who can help you navigate the ITIN process.

A CAA can review your original documents in person, verify their authenticity, and then inform the IRS they have seen them. This means you do not have to mail your passport or other critical IDs. The CAA certifies everything for you, reducing the risk of lost documents and application rejections.

Common Scenarios Where You Absolutely Need an ITIN#

What happens if you do not have an ITIN depends on why you might need one. It is less a general requirement and more a specific key needed for certain U.S. tax and financial situations.

Let's review five common, real-world scenarios to see when an ITIN becomes a necessity. These examples show how different types of U.S.-based income or filing rules make getting an ITIN non-negotiable.

International Students with Taxable Scholarships#

Many international students in the U.S. on a visa receive scholarships or grants. While the portion covering tuition is usually tax-free, any extra amount for living expenses is considered taxable income by the IRS. This income is reported on a Form 1042-S.

To handle this correctly, the student must file a U.S. tax return. To file that return (Form 1040-NR), they need an ITIN. Without it, they cannot report their income, settle their tax liability, or stay compliant with the IRS and their visa terms.

Foreign Freelancers with U.S. Clients#

A graphic designer living abroad who works for clients in the United States has U.S.-sourced income. The U.S. client is often required to withhold a flat 30% tax by default.

The only way for that freelancer to claim a lower rate under a tax treaty, or to get a refund on any excess money withheld, is to file a U.S. tax return. The ITIN allows them to file, manage their U.S. tax obligations, and potentially recover thousands of dollars.

Non-Resident E-commerce Sellers#

Someone outside the U.S. selling products to American customers on a platform like Amazon has U.S.-sourced income. These large platforms must report seller earnings to the IRS and may withhold taxes if the seller does not provide a valid Taxpayer Identification Number (TIN).

An ITIN allows the seller to file a U.S. tax return, properly report their business income and expenses, and take control of their tax withholding. It is a critical part of running an e-commerce business with U.S. customers.

Foreign Investors in U.S. Real Estate#

When a non-resident alien buys property in the U.S. and earns rental income, that money must be reported to the IRS. To file the required tax return (Form 1040-NR), the foreign investor must have an ITIN.

This number allows them to report rental income and claim deductions for expenses like property management fees and repairs. It is the only way to ensure they pay the correct amount of tax on their net profit, not their gross revenue.

Foreign Founders of a U.S. LLC#

A foreign entrepreneur who sets up a single-member Limited Liability Company (LLC) in the U.S. will almost always need an ITIN for personal tax filing. The LLC is usually treated as a "disregarded entity" for tax purposes, meaning its profits and losses pass through directly to the owner.

The founder needs an ITIN to file their personal Form 1040-NR and report all of the business's financial activity to the IRS.

Each of these scenarios shows that if you are engaging with the U.S. economy in these specific ways, getting an ITIN is essential for legal compliance.

Your Top Questions About Not Having an ITIN#

Navigating the U.S. tax system without the right ID can be challenging. I receive many questions from foreign nationals, students, and investors about what happens when you need an ITIN but do not have one. Let's address some of the most common ones.

What If I Don't Have Any Tax Identification Number?#

You cannot submit your tax return without a Taxpayer Identification Number (TIN), if you are required to file. The return will not be processed.

The correct procedure, as outlined by the IRS, is to prepare your tax return and mail it at the same time as your completed Form W-7, which is the application for an ITIN. This two-in-one submission is the standard first step to becoming compliant.

Can I Get an ITIN Number Without Filing Taxes?#

Yes, but it is rare. The purpose of an ITIN is for tax reporting, so almost everyone must attach a valid federal tax return to their application.

The few exceptions are for specific situations, like needing an ITIN to claim tax treaty benefits without filing a full return, or for third-party reporting like mortgage interest. You will need to provide official documents proving why you qualify for the exception, if you think you fall into one of these narrow categories.

For over 95% of applicants, an ITIN application must be sent with a U.S. federal tax return. The IRS established this rule to ensure ITINs are only given to people who genuinely need one for tax purposes.

What Should I Do If I Forgot My ITIN Number?#

First, do not apply for a new one. A second ITIN will create processing problems and serious delays with the IRS.

Start by looking for your number on any tax returns you have filed before. You can also find it on the CP565 notice the IRS mailed when your ITIN was first issued.

You can call the IRS Business and Specialty Tax Line for help, if you cannot find any of those documents. Be ready to answer a series of questions to verify your identity before they can provide your number over the phone.

What Happens If My ITIN Application Is Delayed or Rejected?#

You can check your application status on the IRS website about 7 to 11 weeks after you have mailed it. Delays are common during the busy tax season.

The IRS will send you a letter explaining the exact reason, if your application is rejected. The most common reasons are missing information on the Form W-7 or submitting supporting documents that are not valid.

You will need to fix the specific problem mentioned in the letter and then reapply. The IRS holds your tax return in a "suspense file" until you get an ITIN assigned. Using a Certified Acceptance Agent (CAA) can dramatically lower the chances of rejection, as they ensure everything is correct before it is sent to the IRS.