ITIN for NRIs and Non-Residents: How to Apply from India (2026)

Reviewed by CA Akshay Nahar | Last updated: Oct 2026 · Form W-7 Rev. Dec 2024 · tax year 2025 rules

By Harsh Jain.

An ITIN number is a nine-digit US taxpayer identification number that the Internal Revenue Service (IRS) issues to people who must use a US tax ID but cannot get a Social Security number. Non-residents and NRIs apply on Form W-7, normally with a federal tax return, and should allow 7 weeks, or 9 to 11 weeks when applying from abroad.

The catch: the IRS does not issue an ITIN solely for opening bank or investment accounts, e-commerce or starting a business, yet many Indian founders apply for one anyway and lose weeks. This guide covers US federal rules for 2026 (Form W-7, Rev. December 2024) and the India-side links.

ITIN number meaning, format and limits

An ITIN is issued for federal tax purposes only. It does not qualify you for Social Security benefits or the Earned Income Tax Credit, does not change immigration status and does not authorize work in the United States.

Every valid ITIN begins with 9, and its fourth and fifth digits fall in the ranges 50 to 65, 70 to 88, 90 to 92 or 94 to 99, according to IRS Publication 4757. An ITIN is formatted like an SSN (NNN-NN-NNNN) but always begins with 9.

Tax identification number types: ITIN, SSN and EIN

Individuals use a Social Security number (SSN) or an ITIN; businesses use an Employer Identification Number (EIN).

Source: IRS, Taxpayer identification numbers.

Tax ID number for Indian founders: usually an EIN, not an ITIN

An Indian founder forming a US company generally needs an EIN, not an ITIN. International applicants can apply for an EIN by phone at 267-941-1099 or by Form SS-4. See also our ITIN page for family offices.

Who needs a taxpayer identification number from India

A person in India needs a US taxpayer identification number only when a federal tax purpose exists and no SSN is available. The IRS international FAQ lists the main cases:

• Non-resident aliens required to file a US tax return, or claiming treaty benefits.
• Resident aliens filing a US return, and spouses or dependents of US residents or visa holders, only if claimed for an allowable tax benefit (for example a joint return, head of household or the credit for other dependents).

From tax year 2025, the Child Tax Credit needs an SSN for the child and for the parent (at least one spouse on a joint return). An ITIN family can still claim the $500 credit for other dependents.

Parents living in India cannot be claimed as dependents. A dependent must be a US citizen, US national or US resident, or a resident of Canada or Mexico (IRS, Nonresident aliens: dependents).

A typical case is an Indian resident who rents out or sells a US property and may need to file Form 1040-NR (see IRS Publication 519 and the IRS FIRPTA withholding guidance).

On the India side, line 6b of Form W-7 asks for the tax I.D. number issued by the country where you are resident for tax purposes, ordinarily the PAN if you are tax-resident in India. An NRI who is tax-resident in another country should enter that country’s tax ID, if there is one, and not the PAN. The Income-tax Act, 2025 came into force on 1 April 2026. For income of FY 2025-26 and earlier years, residents claim credit for US tax under Rule 128 of the Income-tax Rules, 1962 using Form 67. From tax year 2026-27, the claim is made under Rule 76 of the Income-tax Rules, 2026 using Form 44, due within 12 months from the end of the relevant tax year. An accountant must verify it for a company, or where foreign tax paid is ₹1 lakh (₹100,000) or more (Form 44 FAQs). See also India’s foreign investment rulebook.

How to obtain an ITIN number from India, step by step

To apply for an ITIN number you submit Form W-7, identity documents and, unless an exception applies, a federal tax return. The IRS requires either a return attached to Form W-7 or a qualifying exception. For a non-resident, the steps are:

1. Confirm you have a federal tax purpose and cannot get an SSN, then complete Form W-7 (Rev. December 2024) with the reason box that fits.
2. Prepare the return (Form 1040-NR for most non-residents) with the SSN/ITIN space blank, or the exception documents. Exception 1(d) covers third-party withholding on passive income such as royalties; treaty claimants can also qualify for an exception.
3. Assemble documents: a valid passport is the only stand-alone document; otherwise submit two from the IRS list of 13.
4. Submit by mail, through an Acceptance Agent or, in the US, at an IRS office (table below). Keep the IRS notice that assigns your ITIN. The IRS charges no fee for an ITIN. A professional fee covers preparing the return and W-7 and reviewing documents.

Can I apply for an ITIN online?

The IRS says you can apply by mail or in person.

Sources: Instructions for Form W-7; IRS Acceptance Agent Program; IRS Taxpayer Assistance Centers.

A CAA can authenticate all identity documents for the main applicant and spouse. For dependents, only the passport and civil birth certificate. Every applicant must be interviewed; the interview may be by video. Source: IRS ITIN Acceptance Agent Program.

A certified copy is one the original issuing agency provides and certifies with an official stamped seal. An ITIN acceptance agent in India with CAA status verifies that it reviewed the originals or certified copies, which in practice lets many applicants file Form W-7 without posting an original passport. Our post on submitting an ITIN application covers the paperwork.

ITIN processing time: 7 weeks, or 9 to 11 from abroad

The IRS tells applicants to allow 7 weeks for notice of status, or 9 to 11 weeks during peak processing (January 15 through April 30) or when filing from overseas.

Illustrative example. An Indian resident who sold a US condo mails a complete W-7 package with Form 1040-NR on 1 February. Because it is peak season and the applicant is abroad, plan for 9 weeks (5 April) to 11 weeks (19 April). Send Form W-7 with the completed return by the due date. You do not wait for the ITIN; the IRS processes the return after it assigns the number. If the package cannot be ready by the due date, file Form 4868 first and write “ITIN TO BE REQUESTED” in the SSN/ITIN space.

Check an ITIN number and find a tax ID number you already hold

To check an ITIN number, look at the IRS assignment notice (CP 565, listed in the Internal Revenue Manual) or a federal return filed with it. If it is lost, usa.gov says to check previous returns or call the IRS at 1-800-829-1040 to look it up, and not to apply for a new number. If you are calling from India or elsewhere outside the US, use 267-941-1000 (not toll-free). To find a company’s tax ID, use the EIN on its IRS confirmation letter, not an ITIN.

ITIN expiry: three consecutive years unused

An ITIN not included on a US federal return for 3 consecutive tax years expires on December 31 of the third year and must be renewed on Form W-7 before reuse.

Common mistakes with ITIN applications

• Applying for an ITIN to form a US company, when an EIN is the right number.
• Mailing the W-7 to the Form 1040-NR address, which the instructions say not to do, instead of the Austin ITIN Operation.
• Ticking the wrong reason box on Form W-7.
• Sending the W-7 with no return and no exception documents attached.
• Submitting expired or uncertified documents.

Frequently Asked Questions