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You need to file U.S. taxes but you don't have a Social Security Number. Your visa doesn't allow you to work. You haven't applied for OPT. You have no on-campus job. So you can't get an SSN.
Most nonresident aliens in this situation think they can't file taxes without SSN. So they don't file. Then they discover months later that not filing created massive problems, penalties, compliance issues, and potential visa complications.
As a non-resident alien you just need something called an ITIN—Individual Taxpayer Identification Number. It's specifically designed for people who need to file U.S. taxes but aren't eligible for Social Security Numbers.
The problem? Applying for an ITIN is confusing. The forms ask for documents you don't understand. The process takes months. And one mistake in your application means starting over from scratch, missing tax deadlines while you wait.
This guide shows you exactly how to file taxes without SSN as a nonresident alien. Step by step, with practical advice that helps you get your ITIN and file correctly without the chaos.
Understanding Why You Need a Taxpayer Identification Number
The IRS requires a taxpayer identification number on every tax return for IRS tax filing for nonresidents. Understanding why helps you navigate the application process.
Every tax return must have a unique identifier. This requirement links tax returns to specific individuals, prevents fraud and identity theft, allows the IRS to track compliance, connects payments to the correct taxpayer, and enables refund processing.
What is a Social Security number?
Most Americans use their Social Security Number for taxes. The SSN is issued by the Social Security Administration and requires work authorization. It serves multiple purposes beyond taxes and cannot be issued without employment eligibility.
F-1 students without work authorization cannot get an SSN. This includes those without on-campus employment, those not yet eligible for OPT or CPT, recent arrivals to the U.S., and those who don't meet SSA requirements.
Not having an SSN doesn't eliminate tax obligations. You must file if you have U.S. income, must file Form 8843 even without income, need to claim refunds of over-withheld taxes, and are required to claim treaty benefits.
The Individual Taxpayer Identification Number exists specifically for this situation. It's issued by the IRS, not the Social Security Administration, available to anyone who needs to file taxes, doesn't require work authorization, and is used solely for tax purposes.
What Is an ITIN and Who Needs It
An Individual Taxpayer Identification Number is a nine-digit number formatted like an SSN (XXX-XX-XXXX) that starts with the number 9. It's issued by the IRS for tax filing purposes only and does not authorize work in the U.S. or provide Social Security benefits.
Nonresident aliens need an ITIN if they must file a U.S. tax return, don't have and can't get a Social Security Number, aren't eligible for work authorization, need to claim treaty benefits, or want to claim a refund of withheld taxes when completing their nonresident alien tax return.
Common Situations Requiring ITIN:
- F-1 students without work authorization
- J-1 scholars are not yet eligible for SSN
- Dependents of nonresident aliens
- Foreign investors with U.S. income
- Foreign professors with treaty-exempt income
Important limitations to understand include that an ITIN does not provide work authorization, does not make you eligible for Social Security, does not change immigration status, does not qualify you for certain tax benefits, and cannot be used for purposes other than taxes.
Step-by-Step Process to Apply for ITIN
Applying for ITIN involves specific steps and documentation requirements. Following this process correctly prevents delays when you file taxes without SSN.
Step 1: Complete Form W-7
Form W-7 is your ITIN application. Download it from IRS.gov and fill it out completely and accurately. Check box (a) for "Nonresident alien required to get ITIN to claim tax treaty benefit" as your reason for applying. Enter your name exactly as shown on your passport.
Step 2: Gather Required Documentation
You need proof of identity and foreign status. Your passport is the preferred option as it proves both identity and foreign status. Alternatively, use a combination of documents from the IRS list. All documents must be original or certified copies, as photocopies are not accepted by the IRS.
The IRS accepts passports as the best option since they prove everything. Other acceptable documents include national identification cards, U.S. driver's licenses, birth certificates, and foreign driver's licenses, though additional documents are required if not using a passport.
Step 3: Choose Your Filing Method
Three options exist for submitting Form W-7. Option 1 involves mailing with your tax return by attaching Form W-7 to your return, including required documents, and mailing everything together to the IRS. Processing takes 8-12 weeks. Option 2 uses a Certifying Acceptance Agent who verifies your documents, allows you to keep originals, forwards certified copies to the IRS, and offers faster processing than mailing. Option 3 involves visiting an IRS Taxpayer Assistance Center in person, where they verify documents and return originals immediately, though appointments are required and availability is limited.
Step 4: Prepare Your Tax Return
Complete your nonresident alien tax return before applying for an ITIN. Use Form 1040-NR, leave the SSN field blank, and write "ITIN TO BE REQUESTED" across the top. Complete all other sections of the return normally as you would with any standard filing.
Step 5: Attach Form W-7 to Tax Return
Connect your application to your return by attaching W-7 to the front of your tax return. Include all required identity documents and write an explanation if needed. Don't separate W-7 from your return when mailing it to ensure proper processing.
Step 6: Mail Application Package
Send everything together, including Form W-7 original, Form 1040-NR original, identity documents as originals or certified copies, and any supporting documentation. Mail to the specific IRS address provided in the W-7 instructions to ensure correct delivery.
Step 7: Wait for Processing
IRS processing takes time, with typical processing lasting 8-12 weeks. During the busy season, it can take longer. The IRS returns your original documents after verification and sends you an ITIN letter by mail once your application is approved.
Step 8: Track Your Application
Monitor your application status by calling the IRS after 7 weeks to check progress. Have your W-7 reference number ready when calling. Keep copies of everything you mailed and watch for any IRS correspondence regarding your application.
Filing Taxes with ITIN
Once you have your ITIN, filing taxes works like any other nonresident alien tax filing, but timing matters.
Two Scenarios for Filing
Scenario 1: Most first-time filers apply for their ITIN with their nonresident alien tax return simultaneously. In this scenario, you file Form W-7 and Form 1040-NR together, and the IRS processes your ITIN application first before processing your tax return. The entire process takes 8-12 weeks, and refunds are delayed until the ITIN is issued.
Scenario 2: If you received your ITIN in a prior year, filing is more straightforward. You simply use your ITIN on Form 1040-NR and file normally without needing Form W-7. The processing time is the same as any standard tax return.
Where to Enter ITIN on Tax Forms
Enter your ITIN in the space designated for SSN on Form 1040-NR and Form 8843. On state returns, enter it where an SSN is requested. For all other tax forms related to IRS tax filing for nonresidents, use your ITIN anywhere an SSN is requested to ensure proper identification throughout your filing.
ITIN Expiration Issues
ITINs can expire if not used regularly. They must be used on a tax return at least once every three years to remain valid. Expired ITINs must be renewed before filing, so check your expiration date beforehand. Renewal requires submitting a new Form W-7 to the IRS.
File tax returns regularly to maintain your ITIN's active status. File every year you have income and file Form 8843 even without income to keep your ITIN current. Using your ITIN prevents expiration and is much easier than applying for a new ITIN later.
Common Mistakes to Avoid
ITIN applications have specific requirements. These mistakes cause delays and rejections when you attempt to file taxes without SSN.
Mistake #1: Sending Photocopies Instead of Originals
The IRS requires original documents or certified copies for ITIN applications. Regular photocopies are rejected outright, and your application will be sent back, forcing you to start the entire process over. This mistake can cause months of delay in obtaining your ITIN and processing your nonresident alien tax return.
How to avoid: Send your original passport or use a Certifying Acceptance Agent to certify copies. Don't risk using photocopies under any circumstances.
Mistake #2: Not Attaching Tax Return to Form W-7
Form W-7 must be filed with a tax return because you can't apply for an ITIN without demonstrating a tax filing need. If you submit W-7 alone without an attached tax return, it will be rejected by the IRS. You must show that you have a legitimate reason to obtain an ITIN by including your tax filing.
How to avoid: Always attach W-7 to the front of your Form 1040-NR. They must be filed together as a complete package.
Mistake #3: Incomplete or Incorrect Form W-7
Application errors cause rejections and significant delays. Common mistakes include entering a name that doesn't match your passport, missing required information, checking the wrong reason box, or submitting an unsigned form. Any of these errors will result in your application being returned for correction.
How to avoid: Double-check every field on the form. Have someone review it before mailing. Make sure to sign and date the form properly.
Mistake #4: Filing Before Getting ITIN
Some people attempt to file their tax return without an ITIN or without applying for one simultaneously. When this happens, the return can't be processed, and the IRS sends it back. You'll then have to refile everything, wasting time and potentially missing important deadlines for IRS tax filing for nonresidents.
How to avoid: Apply for your ITIN simultaneously with your first tax return by using Form W-7 attached to your Form 1040-NR.
Mistake #5: Not Using Certifying Acceptance Agent
Certifying Acceptance Agents save time and protect your valuable documents. When you use a CAA, you keep your original passport instead of mailing it to the IRS, enjoy faster processing times, and face less risk of lost documents during the mail process.
How to avoid: Search for IRS-authorized Certifying Acceptance Agents in your area. Many universities have CAAs available to help international students and scholars who need to file taxes without SSN.
How NSKT Global Can Help
NSKT Global specializes in ITIN applications and nonresident alien tax filing for individuals without Social Security Numbers. We understand the complexities of IRS tax filing for nonresidents and help you navigate the entire process.
We handle your entire ITIN application, including Form W-7 preparation, document requirement guidance, certified copy assistance, and CAA coordination to protect your original documents.
Our key ITIN and Tax filing services include:
Combined Tax Return and ITIN Filing
We prepare your Form 1040-NR and Form W-7 together, ensuring proper attachment, correct documentation, timely filing, and coordinated submission to prevent processing delays when you file taxes without SSN.
Document Verification and Certification
We help ensure your documents meet IRS requirements through document review, certified copy arrangement, CAA services coordination, and verification that everything is complete.
ITIN Renewal Services
If your ITIN has expired, we handle renewal application preparation, expired ITIN identification, renewal timing coordination, and submission with the current year nonresident alien tax return.
Status Tracking and Follow-Up
We monitor your application status, including regular IRS contact, status updates to you, problem resolution, and correspondence handling if issues arise.
Year-Round ITIN Support
ITIN questions don't stop after filing, including advice on maintaining ITIN, renewal planning, status change guidance, and help transitioning to SSN when eligible.
Whether you're applying for your first ITIN or renewing an expired one, our expertise ensures your application is complete, accurate, and filed correctly the first time.
Frequently Asked Questions
Q: How long does it take to get an ITIN?
Typical processing time is 8-12 weeks from when the IRS receives your complete application. During the busy tax season (January-April), it can take longer. Plan ahead and apply early.
Q: Can I file my tax return before getting my ITIN?
No, you must apply for the ITIN at the same time you file your nonresident alien tax return. Attach Form W-7 to your Form 1040-NR and mail them together. The IRS will issue your ITIN and then process your return.
Q: What if I later get a Social Security Number?
Once you get an SSN, stop using your ITIN. Notify the IRS when you receive SSN so they can merge your tax records. Use SSN on all future tax filings.
Q: Can I e-file my tax return when applying for ITIN?
No, when applying for ITIN you must file paper returns. You cannot e-file Form 1040-NR when it's attached to Form W-7. Once you have your ITIN, e-filing still isn't available for most nonresident returns.
Q: Do I need to renew my ITIN every year?
No, ITINs don't expire if you use them on a tax return at least once every three consecutive years. If you don't file for three years, your ITIN expires and must be renewed.
Q: What happens if my ITIN application is rejected?
The IRS will send a letter explaining why. Common reasons are incomplete forms or inadequate documentation. You'll need to correct the problems and reapply. This delays your nonresident alien tax return processing.
