# A Complete Guide to the US ITIN (Individual Taxpayer Identification Number) for International Applicants > This collection compiles and reorganizes practical guidance on the US Individual Taxpayer Identification Number (ITIN), the IRS application process, tax filing obligations, Certified Acceptance Agents (CAA), opening US bank accounts and credit cards, cross-border e-commerce, and immigration/tax-residency considerations. It is written for English-speaking readers living **outside the United States and outside China** who need an ITIN or must understand their US tax obligations. WeChat-style UI clutter has been removed and the content optimized for clarity; all original substantive guidance is preserved. ## Table of Contents 1. Comprehensive Guide to the US ITIN (Individual Taxpayer Identification Number): Application Process, Uses, FAQ, and Everything You Need to Know 2. ITIN Tax Number Application and Tax Filing Guide - Plain and Concise Version | This One Article Is All You Need! 3. Why Is ITIN Issuance So Slow Lately? Tax Season Impact, Review Process, and FAQ 4. Applying for an ITIN: 5 Passport Questions, Explained Once and for All 5. Analyzing the Full ITIN Application Process: From Material Submission to Successful Issuance 6. Selected Articles on ITIN Tax Number Application (Compilation) 7. Has the US Tax Season Ended? The Truth: The IRS Has Officially Entered Peak Filing Season 8. Is the US Tax Filing Season Over? The Reality: the IRS Officially Enters Its Peak Processing Period 9. If a Foreigner Applies for an ITIN, Does It Increase Tax Risk? 10. Tax Filing Season 2026: What If You Need to File but Don't Have an ITIN? 11. ITIN Application & Issuance Progress Update 26.3.9 12. Avoid Pitfalls in ITIN Applications-We'll Cover These Issues All at Once 13. ITIN Application Guide (Illustrated) - by Lohua 14. What Is an SSN? Who Can Apply? What Are the Benefits? Understanding SSN, ITIN, and Their Differences 15. What Is an SSN? Who Can Apply, and What Are Its Benefits? Understanding SSN, ITIN, and Their Differences 16. ITIN Series - The Question of ITIN Expiration 17. ITIN Application Series - About the ITIN Approval Notice Letter and US Address Guide 18. Response to the US Government Shutdown and ITIN Approval Progress 19. How Does a US Government Shutdown Affect ITIN Applications? Can You Still Submit? 20. If You Apply for an ITIN, Will You Become a US Tax Resident? (2026 Comprehensive Guide) 21. Does Applying for an ITIN Affect Your US Visa or Future Immigration? A Clear Explanation! 22. Does Applying for an ITIN Affect Your US Visa or Future Immigration? A Clear Explanation 23. Applying from Outside the US with an ITIN: Which Bank Accounts and Credit Cards Can You Get? A Planning Roadmap (Including East West Bank, Cathay, and Capital One) 24. Do You Need to File State Taxes with an ITIN? A Clear Explanation (2026 Latest Guide) 25. A Full Breakdown of US Married Filing Jointly: Who Can, What Conditions Are Required, and Is an ITIN Mandatory? (2026 Latest Guide) 26. Full Guide to Tax Filing for International Students in the US (2026): Do You Need an ITIN? How to File? How to Report Income? 27. Complete Guide to US Tax Filing for International Students (2026): Do You Need an ITIN? How to File? What Income to Report? 28. Investing in US Real Estate from Abroad: How to File Taxes on Rental/Sale Income? Do You Need an ITIN? [Complete 2026 Guide] 29. Where Is an ITIN Used When You Have US Business Activities? A Complete Breakdown of All Key Scenarios 30. In the US, Nothing Is Certain but Death and Taxes: Can You Escape US Taxes Even When Living Abroad? 31. Using a CAA vs. Applying for an ITIN Yourself-Surprisingly Similar Prices? The Truth Many People Don't Know! 32. How to Choose Among the Three US Tax IDs (TINs)? A Complete Breakdown of ITIN, EIN, and SSN! (Must-Read for Cross-Border Professionals) 33. How to Choose Among the Three US Tax Identification Numbers (TINs)? A Complete Guide to ITIN, EIN, and SSN (A Must-Read for Cross-Border Sellers and Professionals) 34. Do Non-US Residents Also Need to File US Taxes? Quick One-Minute Q&A on the US Individual Taxpayer Identification Number (ITIN) 35. Why We Strongly Advise Against Applying for an ITIN Yourself - Countless People Have Run Into Trouble 36. Can You Still Apply for an ITIN After Tax Season? 37. The Most Complete ITIN Application Pitfall Guide - Sharing 1,500+ Real-World Application Experiences 38. If You Are Applying from Outside the United States, Which Income Must You Report to the IRS? Non-Resident Aliens, Cross-Border E-commerce / Cross-Border Payments - Everything Covered in One Article. 39. Which Income Must You Report to the IRS When Applying from Abroad? A Complete Guide for Nonresident Aliens and Cross-Border E-Commerce/Payments 40. The Ultimate Step-by-Step Guide to Applying for a US ITIN (Individual Taxpayer Identification Number) 41. ITIN Application: Passport vs. ID Card + Driver's License-What's the Difference? Does It Affect Later Use? 42. How to Renew Your Individual Taxpayer Identification Number (ITIN) - IRS Official Guide 43. No ITIN? How to File and Claim a Refund Before the 2026 Deadline --- # Comprehensive Guide to the US ITIN (Individual Taxpayer Identification Number): Application Process, Uses, FAQ, and Everything You Need to Know ## Table of Contents - Chapter 1: Understanding the US ITIN - Chapter 2: Who Needs an ITIN and What It's Used For - Chapter 3: ITIN Application Process and Validity Period - Chapter 4: About the ITIN Notification Letter CP565 - Chapter 5: Frequently Asked Questions (Q&A) - Chapter 6: Summary and Recommendations - Chapter 7: About Us ## Chapter 1: Understanding the US ITIN ### What is an ITIN? - **Full name**: Individual Taxpayer Identification Number - **Issuing authority**: The Internal Revenue Service (IRS) - **Format**: A 9-digit number beginning with 9 (e.g., 9XX-XX-XXXX) **ITIN definition**: The ITIN is a number established by the IRS to help individuals who are not eligible for a Social Security Number (SSN) fulfill their tax obligations. It is essentially a "tax identity label" that allows the IRS to identify, record, and track your tax situation. **Who cannot apply for an ITIN**: Those who already have an SSN, as well as US citizens, green card holders, and anyone eligible for an SSN. **What it cannot do**: - An ITIN is not a work permit and cannot be used for employment; - An ITIN is not equivalent to legal status and does not change immigration status; - An ITIN does not entitle you to social benefits (such as Social Security or Medicare). **Special note**: The ITIN is a tax number for foreigners and has no impact on US visas or immigration, so there is no need to worry. ### Differences Between the Three Major US Tax Numbers (ITIN, SSN, EIN) In the US, the three common tax numbers are ITIN, SSN, and EIN. Although they are all "numbers," their purposes and eligible users are completely different: **US Individual Tax Number - ITIN**: The ITIN is issued by the IRS (Internal Revenue Service) to those who are not eligible for an SSN, such as cross-border e-commerce sellers, foreign investors, and family members of international students. - Uses: Primarily for tax filing, opening brokerage accounts, linking e-commerce platforms, and opening bank accounts. - Characteristics: Only for tax purposes; does not represent work authorization and is not equivalent to immigration status. **US Individual Tax Number - SSN**: The SSN (Social Security Number) can be understood as the US "ID card + tax number + work permit." It is issued by the Social Security Administration (SSA) and is only available to US citizens, green card holders, or those holding valid work visas. - Uses: In addition to tax filing, it can be used for employment, applying for credit cards, accessing healthcare, and accruing Social Security benefits. - Characteristics: The most comprehensive and central personal identification number. **US Business Tax Number - EIN**: The EIN (Employer Identification Number) is, simply put, a business tax number. It is issued by the IRS to businesses, partnerships, foundations, trusts, and similar entities. - Uses: Business tax filing, opening corporate bank accounts, hiring employees, and conducting business operations. - Characteristics: Belongs to the business, not to an individual. **In plain terms**: - **ITIN**: A tax number for "foreigners/non-residents," a substitute for the SSN. - **SSN**: A tax number for "Americans/those legally working," combining "ID + work permit + tax number + Social Security number" in one. - **EIN**: A tax number for "companies/businesses," essential for legal entities. ## Chapter 2: Who Needs an ITIN and What It's Used For ### I. Who Needs to Apply for an ITIN? The ITIN is designed for people who do not have an SSN but have US tax obligations. Common applicant groups include: 1. **Cross-border e-commerce sellers**: When opening stores on platforms such as Amazon, eBay, Etsy, Walmart, and TikTok, a tax number is required. Foreign sellers without an SSN need an ITIN. 2. **US securities investors**: Those who want to open US stock accounts (such as Charles Schwab, Fidelity, Interactive Brokers (IBKR), and Futu). When submitting Form W-8BEN, an ITIN lets you benefit from the US-China tax treaty, reducing dividend withholding tax from 30% to 10%. 3. **US real estate investors**: Rental properties generate annual rental income that must be reported. Selling property involves capital gains tax, and buyers withhold 10-15%, but with an ITIN you can reclaim excess tax withheld. 4. **International students and their family members**: The student themselves may be able to obtain an SSN, but spouses and children typically cannot. If a family files jointly or claims refunds, family members need an ITIN. 5. **Foreign workers or temporary income earners**: Those temporarily working in the US for compensation but not eligible for an SSN need an ITIN to file taxes. Examples include lecturers, performers, athletes, and temporary consultants. 6. **Foreigners claiming tax refunds**: Some foreigners may have tax withheld by the US (e.g., bank interest, competition prizes, stock dividends). To claim a refund, an ITIN is required. 7. **Family tax filing needs**: If a US resident's spouse/children do not have an SSN, they also need an ITIN to file taxes in order to claim deductions or refund benefits (such as the Child Tax Credit). 8. **Those needing US bank/credit card access**: Some banks (such as Amex, Bank of America, HSBC, and East West Bank) allow foreigners to open accounts or apply for credit cards using an ITIN, beginning to build a US credit history. **In short**: Foreigners without an SSN who have tax filing, investment, e-commerce, or banking needs in the US. ### II. All Major Uses of an ITIN 1. **Tax filing**: The core function - submitting US federal tax returns (Form 1040/1040-NR). The ITIN is the IRS's unique identifier for non-resident taxpayers. 2. **Avoiding double withholding tax**: In investments such as securities and real estate, having an ITIN allows you to enter your tax number on Form W-8BEN and benefit from tax treaties. For example, the dividend tax rate drops from 30% to 10%, and rental income withholding is also reduced. 3. **Opening securities/bank accounts**: Foreigners without an SSN can use an ITIN to open brokerage accounts (Schwab, Fidelity, Interactive Brokers, etc.). Some banks allow ITIN-based savings/checking accounts, and even credit card applications. 4. **E-commerce compliance**: Platforms such as Amazon, eBay, and Payoneer require a tax number. Without an SSN, use an ITIN to complete Form W-9. 5. **Family tax needs**: When a US taxpayer files, they can apply for an ITIN for a spouse or child to enjoy refunds/tax reductions. 6. **Building credit history**: Using an ITIN to apply for credit cards or loans begins to accumulate a US credit history (though not as complete as with an SSN, it is still valid). 7. **Tax refund claims**: If your income was previously subject to withholding tax (e.g., cross-border US-China payments), you can use an ITIN to reclaim part of the tax paid. 8. **Immigration-related (indirect use)**: An ITIN itself is not immigration status, but in immigration applications it can demonstrate your record of lawful tax filing while in the US, which is helpful for future status applications. 9. **Driver's licenses and vehicle purchase incentives**: Subject to the policies of the state where you reside. Currently, California requires an ITIN for certain teaching credentials and some licenses, and there are subsidy policies for purchasing a Tesla. **In short**: The ITIN is a versatile tax number for those "without an SSN but with economic/tax interactions in the US." ## Chapter 3: ITIN Application Process and Validity Period ### I. ITIN Application Process The ITIN is issued by the IRS (Internal Revenue Service), and the process is relatively fixed: **1. Prepare application materials** - Form W-7: The dedicated ITIN application form. - Identity and nationality proof: Usually a passport (original or certified copy), but also acceptable are national ID cards, household registration documents, birth certificates, etc. The passport is most commonly used. - Tax documents: Usually the current-year tax return (Form 1040/1040-NR) must be attached. - Tip: If you apply through a CAA (IRS Certified Acceptance Agent), the CAA is authorized to certify your passport, so you do not need to mail the original passport - simple and worry-free. **2. Submit the application** - **By mail**: Mail the application materials to the IRS ITIN department (Austin Processing Center). You must mail the original passport or a consulate-certified copy, prepare the materials yourself, and bear the mailing costs. - **Through a CAA**: Engage an IRS Certified Acceptance Agent (CAA), who reviews the materials and submits them on your behalf. No need to mail the original passport; fully handled on your behalf. - **Through a TAC**: Submit in person at a local IRS office in the US. Requires being physically present in the US with an advance appointment, typically a wait of around 20 days; this only certifies the passport, and the application materials are still mailed uniformly to the ITIN Processing Center for review, consistent with the CAA process. **3. How long until the number is issued** Based on current progress, applications are expected to take over 2 months to be issued. The IRS processes them in sequence with manual review; the exact timing depends on IRS approval and may be faster. Apply early to get your number sooner. After placing your order, please complete the questionnaire promptly. We will prepare your application materials within about 3 business days and mail them via expedited FedEx to the IRS for review, with delivery in about 2 business days. **4. IRS approval and number issuance** After the IRS approves and issues the number, it mails two ITIN notification letters (CP565) by regular mail - one to the applicant and one to the CAA organization for its records. - **Personal copy**: The ITIN has no requirement regarding the application address, but due to international mail, using a non-US address to receive it may result in lost mail or a 1-2 month delay. If you need the personal copy of the notification letter, it is recommended to use or rent a US address to receive it. - **CAA copy**: Once we receive it, we will provide the applicant with a scanned PDF of the notification letter (showing the organization's name and address). - The notification letter is the official proof of your ITIN; it is recommended to keep at least one personal copy (some scenarios later will require it). According to incomplete statistics, about 30 million people worldwide have applied for an ITIN, with roughly 500,000-800,000 new applications per year. The IRS approves them through manual review. Note that even with complete materials, IRS officers have the right to reject your ITIN application. The IRS has reduced its workforce by about 20,000+ people in recent years, and compared with the same period in previous years, the issuance pace has slowed somewhat. **In short**: Prepare materials → submit Form W-7 → IRS review → upon approval, receive the CP565 notification letter. ### IV. ITIN Validity Period **Issuance rules**: The ITIN has no explicit "expiration date," but the IRS has established an expiration mechanism. **Regarding validity**: After a successful ITIN application, you must use the ITIN for tax filing at least once every 3 years, otherwise it will automatically expire. For example: if your ITIN is approved in a given year, and you file no taxes in that year or the next two years, it will expire on December 31 of the third year. 1. If you have US-source income, you must file taxes normally each year per US tax law; 2. If you have no US-source income, we offer an ITIN zero-filing extension service, with returning clients enjoying a discounted rate of 300 yuan per filing. **An ITIN is valid for 3 years; one tax filing extends it by 3 years. As long as you keep filing, it stays valid. Keep your ITIN active.** **ITIN renewal**: After an ITIN expires, you can reapply for an extension (renewal). The process is similar to the first application, but generally only Form W-7 and identity documents are needed - no tax return attachment - and the ITIN number remains unchanged. ## Chapter 4: About the ITIN Notification Letter CP565 **After receiving the notification letter, be sure to check**: - Whether the name spelling and date of birth are correct - IRS manual review may contain errors; if the information is wrong, contact the IRS immediately to request a correction. If you applied through a CAA, you can contact the CAA to help request the correction. **Keep the original (or at least a scanned copy of the personal version)**: The CP565 notification letter is the only official document for your ITIN, equivalent to an "ID notification letter." Many situations - bank account opening, e-commerce platform registration, tax filing - require uploading a scan or, in some cases, presenting the original. **Do not discard it casually**: If lost, reissuance is very troublesome; you can only request a Replacement Letter from the IRS, which generally takes 6-8 weeks. **Scan or photo use cases**: In most cases (such as Amazon or brokerage account opening), uploading a PDF scan is sufficient. But in some situations (such as applying for a credit card at a bank branch), you may be required to bring the original in person. Recently, Futu's moomoo required customers to upload a photo of the original ITIN notification letter (CP565). ## Chapter 5: Frequently Asked Questions (Q&A) ### I. About Our CAA Organization **1. Is this organization an IRS-certified CAA?** Yes, we support IRS official verification; please contact customer service for details. **2. What is a CAA organization?** A CAA (Certified Acceptance Agent) stands for Certified Acceptance Agent, an organization or individual certified by the IRS (Internal Revenue Service) specifically to help non-residents or foreigners without an SSN apply for an ITIN. **3. Main functions of a CAA** - **Document preparation**: The CAA helps check whether your ITIN application materials are complete, including Form W-7, passport or identity documents, and tax returns. Currently, our clients only need to complete our ITIN information collection form (basic personal information); we handle the rest entirely on your behalf - simple and worry-free. This avoids rejection by the IRS due to incomplete or incorrect materials. - **Passport certification (no original mailing needed)**: If you apply through a CAA, the CAA is authorized to certify your passport, eliminating the need to mail the original. This greatly reduces the risk of passport loss or prolonged mailing. - **Submit the application on your behalf**: The CAA can submit the reviewed materials directly to the IRS, speeding up the application. We generally use FedEx to mail materials to the IRS, with delivery in about 2 business days on average. **4. Advantages of applying through a CAA** - Safe: No need to mail the original passport, reducing risk. - High approval rate: Professional review avoids material errors or omissions. - Efficient: Submitting through a CAA is sometimes faster than mailing on your own. - Professional guidance: Can answer questions about the ITIN application process. **In short**: A CAA is an IRS-certified agency that helps you apply for an ITIN safely, quickly, and professionally, without mailing your original passport - simple and worry-free. ### II. Common Questions About the ITIN 1. **Will an ITIN affect US tax residency status?** No. The ITIN is merely an IRS number for identifying taxpayers and does not change your tax status. Tax residency is determined by the 183-day rule or the green card test. 2. **Will an ITIN affect a US visa or immigration?** No. Applying for an ITIN itself will not affect a visa or green card application. Filing taxes on time and using the ITIN lawfully is a positive record that helps future immigration. 3. **What if the ITIN is lost?** The notification letter (CP565) is the official proof of the ITIN; if lost, you must request a Replacement Letter from the IRS, with a cycle of about 6-8 weeks. It is recommended to save a scan or photo backup in advance to avoid frequent mailing of the original. 4. **Can a child apply for an ITIN?** Yes. It applies to children without an SSN, needed when parents file taxes or claim tax credits (Child Tax Credit). The child's passport or birth certificate is required. 5. **How long is an ITIN valid?** If not used for tax filing for 3 consecutive years, it automatically expires on December 31 of the 4th year. You can apply for renewal; usually only Form W-7 and identity documents are needed, no tax return attachment. 6. **Can an ITIN replace an SSN?** No. An ITIN is only used for tax filing, financial accounts, and e-commerce compliance. It is not a work permit, cannot be used as a Social Security number, and is not used to receive Social Security benefits. 7. **Can I use an ITIN to apply for a US credit card?** Yes, but it mainly depends on bank policy. Some banks (Capital One, Amex, Bank of America, HSBC, East West Bank, etc.) accept an ITIN plus passport/address proof to apply for a credit card. This begins building a US credit history; Capital One is especially friendly to those with no credit history, so it is generally recommended as the first US credit card to apply for. 8. **Can an ITIN be used to open a US bank account?** Yes. It applies to foreign investors without an SSN, cross-border e-commerce sellers, etc. Some banks may require a scan or original of the ITIN notification letter. 9. **What if my ITIN application is rejected?** Common reasons: incomplete materials, passport/ID not meeting requirements, errors in Form W-7. Solution: check the IRS's required materials list, and if necessary, apply through a CAA (Certified Acceptance Agent) to improve the approval rate. 10. **Can an ITIN be used for cross-border e-commerce platforms?** Yes, it is required. Platforms such as Amazon, eBay, Payoneer, and TikTok require a tax number for compliance. Sellers without an SSN can use an ITIN to complete Form W-8BEN. 11. **Is there a relationship between ITIN and IRS tax refunds?** Yes. If you have income in the US that was subject to withholding tax (dividends, rent, prizes, etc.), you can use an ITIN to reclaim the excess tax. 12. **Can one ITIN be used for multiple purposes?** Yes. A single ITIN can be used for tax filing, financial accounts, cross-border e-commerce, and family tax filing. But remember: it cannot be used for employment and cannot replace an SSN. 13. **Does applying for an ITIN require a US address and phone number?** The ITIN is a tax number for foreigners and can be applied for globally. When applying, you must fill in a residential address and a mailing address. Because the IRS sends the issued number by regular mail with no tracking number, many international letters are likely undeliverable, so it is recommended to use a US address to receive your personal notification letter. The ITIN application has no US phone number requirement; the IRS will not proactively contact you by phone. ## Chapter 6: Summary and Recommendations ### I. Summary 1. The ITIN is an essential tool for non-residents without an SSN in scenarios of US tax compliance, financial investment, and cross-border e-commerce. 2. It is not equivalent to identity, does not affect visas, and will not make you a tax resident. 3. After obtaining an ITIN, properly keep the notification letter and use it within three years, otherwise it will expire and need renewal. 4. Global ITIN landscape: With globalization, the ITIN will continue to play an important role in cross-border economics and US tax compliance. ### II. Recommendations - **Apply for an ITIN as early as possible**: Once you have US income or business, it is recommended to apply for an ITIN in advance to avoid scrambling when tax filing or platform requirements arise. - **Properly keep the notification letter**: The original CP565 notification letter is very important; it is recommended to scan and archive it + keep the original safe, at minimum retaining a scanned copy of the original. It may be required for bank account opening, e-commerce platforms, tax filing, or refunds. - **Use the ITIN reasonably**: Only for tax filing, investment, financial accounts, and e-commerce platforms - not for employment or immigration status. - **File taxes on time**: To avoid ITIN expiration, those with US income each year must submit tax returns. Non-residents without income can also stay compliant through forms such as W-8BEN. - **Use a CAA to improve efficiency**: First-time ITIN applicants or those unwilling to mail their original passport are advised to apply through a CAA. A CAA can review materials, certify the passport, and submit on your behalf, improving the success rate. - **Plan family tax filing**: If your child or spouse does not have an SSN but needs joint filing or tax credits (such as the Child Tax Credit), apply for an ITIN for your family members. - **Follow IRS new policies**: The IRS continuously optimizes ITIN processing and validity management; applicants should keep an eye on the latest guidance to ensure long-term compliance. **In short**: The ITIN is "a key tool for non-residents without an SSN engaging in US tax and financial activities." After applying, keep it safe, use it reasonably, and file taxes on time to maximize its value. ## Chapter 7: About Us We are an IRS officially certified CAA organization, having served 2000+ clients to successfully apply for and receive their ITINs. **Main services**: - ITIN application / renewal / extension / information change / address change - EIN application - ITIN/EIN/SSN tax filing - East West Bank US domestic checking account --- # ITIN Tax Number Application and Tax Filing Guide - Plain and Concise Version | This One Article Is All You Need! Original: AG Luohua / the Agency This article comprehensively reviews the ITIN's purpose, eligibility, required materials, and tax filing guide, along with practical FAQs. ## Table of Contents 1. What is an ITIN? 2. Who can apply for an ITIN? 3. Common uses of an ITIN (super practical guide) 4. What materials are needed for an ITIN application? 5. How to file taxes after getting an ITIN 6. FAQ on ITIN usage ### 1. What is an ITIN? The ITIN, short for Individual Taxpayer Identification Number, is issued by the IRS (Internal Revenue Service). It is a 9-digit number, formatted as 9XX-XX-XXXX, issued specifically to individuals who are not eligible for a US Social Security Number (SSN) but need to file or report taxes in the US. ### 2. Who can apply for an ITIN? Not everyone can apply for an ITIN; the applicant must have a federal tax purpose. The following categories of people can typically apply: - A spouse or child who needs to file taxes/claim a refund for US tax purposes - A family member claimed as a dependent for tax purposes - Those needing to complete Form W-7 to submit a tax return (1040) - Those with US income (such as interest, dividends, rent, etc.) but no SSN - Those with needs for tax compliance, bank account opening, investment, estate tax, etc. - Cross-border e-commerce platforms that require binding an ITIN for payout/collection, or opening payment platform accounts such as PayPal ### 3. Common Uses of an ITIN (Super Practical Guide) The ITIN is a tax number provided by the IRS (Internal Revenue Service) specifically for non-US citizens who are not eligible for an SSN, used to fulfill US tax obligations. - **Cross-border e-commerce platform entry**: Major US platforms such as Amazon, eBay, and Walmart require an ITIN when registering an account to meet tax compliance requirements. - **Independent site payouts & payment service account opening**: Independent site tools such as Shopify, WooCommerce, Stripe, and Payoneer support ITIN registration and identity verification. - **Cross-border payment platform compliance (e.g., PayPal, Wise, etc.)**: Complete identity verification, open fully functional accounts, and conduct cross-border collection or transfers. - **International students & foreign temporary workers**: Report part-time income, scholarship income, refund claims, education tax credits, etc. (Form 1040-NR + W-7) using an ITIN. - **Tax compliance & refunds**: Those working in the US or with US-source income but without an SSN must use an ITIN to file taxes (such as the 1099 series forms). - **Apply for US credit cards / build credit history**: Some banks and financial institutions allow ITIN-based credit card applications, a key step in building credit history. - **Real estate investment & rental income tax filing**: When non-residents invest in US real estate and generate rental income, they must file taxes with an ITIN and submit forms (such as 1040-NR + Schedule E). - **Brokerage account opening & capital gains reporting**: Opening accounts on US securities platforms (such as TD Ameritrade, Charles Schwab) and reporting investment income such as stock dividends and trading gains/losses using an ITIN. - **US company shareholding / partnership tax**: When a foreigner is an LLC partner or C-corp shareholder, they must report profit distribution (such as Schedule K-1) with an ITIN. - **Loan applications / mortgage compliance**: Some banks accept an ITIN as an identity number to issue loans, suitable for foreign investors purchasing US real estate. **Summary: Have US income but no SSN? Then you most likely need an ITIN.** ### 4. What Materials Are Needed for an ITIN Application? The materials required for an ITIN application mainly include the following categories, with specifics varying slightly by applicant type: 1. **A completed Form W-7**: This is the official form for applying for an ITIN with the IRS, and must be filled out accurately and signed. The form must state the specific reason for applying (Reason for Applying). 2. **A valid federal tax return**: Unless an exemption applies, most first-time applicants must submit a tax return simultaneously, such as Form 1040 or Form 1040-NR. 3. **Supporting Documents**: You must provide the original or a Certified Copy issued by the issuing authority to prove Identity and Foreign Status. Common supporting documents include a passport, etc. 4. **Document certification methods (to avoid submitting originals)**: If you do not want to mail originals, you can apply through an IRS-certified CAA organization or visit the IRS in the US: - Through an IRS-authorized Certifying Acceptance Agent (CAA) - Make an appointment to visit an IRS US office (TAC) **CAA application process**: The CAA organizes, certifies the passport, and submits the materials on your behalf. ### 5. How to File Taxes After Getting an ITIN After obtaining an ITIN, you can file your personal taxes following these steps: **1. Prepare required materials** - ITIN number - Valid identity document (such as a passport) - W-2 or 1099 forms (if you have income) - Bank statements or income records for the tax year - Proof of deductible expenses (such as education, medical, mortgage interest, etc.) **2. Choose a filing method** - **Self-filing**: Use the IRS official website (irs.gov) recommended e-filing system, such as Free File. - **Hire an accountant or tax filing service**: Such as a PTIN-holding enrolled agent or tax intermediary. - **Use third-party tax software**: Such as TurboTax, H&R Block (must support ITIN users). **3. Complete the tax forms** - Use Form 1040 (individual income tax return) - Fill in your personal identity information using your ITIN on the return - Fill in income information, deductions, credits, etc. - Attach all necessary forms (such as Schedule C, Schedule SE) **4. Claim applicable tax benefits** - **Education credits** (such as AOTC, LLC) - **Child Tax Credit** - **Other Dependent Credit (ODC)** - **Foreign Earned Income Exclusion** **5. Submit the tax return** - **E-file**: Fast, with quick refunds - **Mail filing**: Mail to the IRS-specified address, suitable for taxpayers who do not qualify for e-filing (such as first-time filers) **6. Track refund progress or pay any tax due** - Check refund status on the IRS website using your ITIN - If tax is owed, pay online via IRS Direct Pay or mail a check ### 6. FAQ on ITIN Usage 1. **How long is an ITIN valid?** An ITIN is not permanently valid. If it is not used for tax filing for three consecutive years, it is considered expired and must be reapplied for/renewed. 2. **How to renew an ITIN?** You need to complete Form W-7 and submit related supporting materials (such as a passport), similar to the first application. It is recommended to renew before tax season to avoid filing delays. 3. **Will an ITIN affect immigration or US visa applications?** No. An ITIN is a number for tax purposes and is not equivalent to immigration status, nor does it represent legal work eligibility. Applying for an ITIN will not negatively affect a visa or immigration, and instead reflects a willingness to comply with tax obligations. 4. **Can you have both an ITIN and an SSN?** No. Once a person obtains a Social Security Number (SSN), the ITIN is no longer needed. If you previously held an ITIN, you should proactively notify the IRS that you have obtained an SSN so they can update their records. 5. **Does applying for an ITIN require a US address?** When applying, you must provide an address to receive IRS notices and the ITIN letter. This address can be a friend's, family's, agent's, or your CAA's address - it does not have to be your own residential address. --- # Why Is ITIN Issuance So Slow Lately? Tax Season Impact, Review Process, and FAQ Affected by the 2026 tax season, recent ITIN applications are much slower than in previous years. Generally, applications submitted early and late in the year are noticeably faster, while those submitted around the tax season are delayed. At the same time, the IRS does not provide an online real-time progress query for ITIN applications, so after submitting materials, applicants face a long waiting period. Questions answered in this article: - Why are recent ITIN issuances noticeably slower? (Tax season + filing volume + reduced IRS staff and manual per-application review) - How much longer will my ITIN application take? - What if my ITIN application receives a request for additional documents or is not approved? - Is this agency reliable? - Why, when applications are submitted at the same time, do some get issued quickly while others wait a long time? - Will Trump-related financial executive policies affect ITIN applications? ## I. Why Are Recent ITIN Issuances Noticeably Slower? **1. What is the US tax season, and key dates** The logic of US individual income tax filing is actually similar to the annual tax reconciliation common in many countries - both report income from the previous tax year. The 2026 tax season officially reports the previous tax year's income. The US tax season typically begins in late January and runs through April 15. During this period, individual taxpayers, businesses, and tax agencies all submit the previous year's tax filings to the IRS, making it the IRS's busiest time of year. Per IRS rules, the vast majority of individual taxpayers must complete filing and pay any tax owed (if applicable) by April 15. If unable to file on time, you can request a filing extension before April 15, extending the deadline to October 15. Note that the extension is for filing time, not for payment. If tax is owed, it generally must still be paid by April 15, or penalties and interest may apply. For qualifying non-resident aliens, the federal individual income tax filing deadline is typically June 15. This means that from late January to June each year, the IRS must process large volumes of individual and business filings as well as review refunds, verify identities, and process ITIN (W-7) applications. Therefore, tax season is also one of the periods with the greatest ITIN review pressure. **2. During tax season, both filing volume and ITIN application volume are very high** Every tax season, the IRS must process a huge volume of tax filings. According to IRS data, in a recent fiscal year it processed about 271.4 million federal tax returns and related documents, including about 162.8 million individual income tax returns. At the same time, ITIN application volume has remained high. According to data from the IRS Taxpayer Advocate Service, in recent years the IRS has received an average of about 1.26 million ITIN applications per year, with several years exceeding 1 million. Large numbers of tax returns and ITIN applications arrive at the IRS concentrated during tax season. Staff must process individual and business filings, refund reviews, and review large numbers of W-7 applications. With high overall volume and limited review resources, ITIN application queue times naturally increase and review speed is affected. **3. Reduced IRS staff, while ITIN applications still require manual review** According to the Treasury Inspector General for Tax Administration (TIGTA) report "IRS Workforce Reductions," the IRS had about 103,000 employees in January, declining to about 77,000 by May - a roughly 25% reduction in just a few months. Among these, review positions handling tax filings also saw significant staff attrition. Meanwhile, TIGTA noted in another ITIN-specific report that the ITIN Unit saw about 27% staff attrition that year, reducing resources available to process ITIN applications and potentially causing delays in ITIN applications and renewals. More importantly, ITIN approval is not system-automated but requires IRS staff to review each application individually. Reviewers must verify the applicant's identity information, supporting documents, eligibility, and tax purpose, and only after confirming compliance will the IRS issue the ITIN. Therefore, each application requires manual handling rather than automatic system generation. **4. ITIN applications go through multiple processing stages, not instant issuance upon material submission** Many applicants wonder: "The materials have arrived at the IRS and tracking shows delivery - why is there still no news?" In reality, delivery does not mean review has started, let alone that the ITIN will be issued immediately. After receiving an ITIN application, the IRS must go through multiple stages, typically including: Material receipt → document sorting → data entry → manual review → ITIN issuance → printing the CP565 notification letter → mailing the notification letter Only after completing all of the above will the applicant receive the ITIN notification letter mailed by the IRS. Especially during tax season, large numbers of ITIN applications arrive concentrated at the IRS, and each stage must queue for processing, so overall review time is extended accordingly. **5. What situations cause ITIN review time to be extended?** Beyond normal queued review, if further verification is needed during the application, ITIN review time may be longer than for other applications. Common situations include: - Same name (duplicate names), requiring further identity confirmation; - Inconsistent information in the application materials; - Application records requiring further verification; - Some supporting documents needing supplementation or explanation. Additionally, if the IRS believes the existing materials are insufficient for review, it may send a CP566 (Notice) requesting additional documents, requiring the applicant to supplement the relevant materials within a specified time before review continues. Note that receiving a CP566 does not mean the application is rejected, nor does it mean you cannot obtain an ITIN. As long as you promptly supplement materials as required and respond within the deadline, most applications can continue to be reviewed and successfully obtain an ITIN. **6. After ITIN issuance, receiving the notification letter also takes time** After the IRS completes ITIN approval, it must print the CP565 (ITIN notification letter) and send it via the US Postal Service (USPS) as regular mail to the applicant's reserved address. Because regular mail has no tracking number and the IRS will not proactively contact the recipient, applicants cannot track the mail in real time like with international couriers. Generally, using a US address, delivery takes about 1-3 weeks; using an overseas address requires international postal transport, affected by local postal efficiency, customs, and other factors, extending delivery by 1-2 months or even risking loss. Additionally, the following situations may affect normal delivery of the notification letter: incomplete address; name inconsistent with the mailbox label; using a company address, registered agent address, or commercial address to receive personal mail; delays or loss during mailing. Therefore, some applicants have actually already obtained their ITIN, but the CP565 notification letter is still in transit. ## II. How Much Longer Will My ITIN Application Take? Because each applicant's situation differs, there is no completely uniform standard for ITIN review time. Generally, from IRS receipt of materials to completion of review and issuance, it takes several months; if it is peak tax season, identity needs further verification, or a request for additional documents is received, the wait may be further extended. As an IRS officially certified CAA (Certifying Acceptance Agent) organization, our main responsibility is to verify applicants' identity documents such as passports, eliminating the need to mail the original passport, and to help organize the W-7 application materials, confirming completeness and compliance before submitting to the IRS. After materials are mailed, the application enters the IRS's official review process. The CAA does not participate in IRS review and cannot speed up the review, nor is there any so-called "expedited review" or "internal channel." Although, like every applicant, we hope the ITIN is issued soon, the final result and timing depend on IRS review. If a request for additional documents or other correspondence is received during the process, we will promptly help the client analyze the cause and provide free guidance to supplement materials or resubmit the application (where not due to the applicant's own fault), following up until the ITIN is successfully issued. ## III. What If My ITIN Application Receives a Request for Additional Documents or Is Not Approved? Based on recent actual review, the IRS is stricter than before on ITIN applications, with higher requirements for identity authenticity, eligibility, and material consistency. At the same time, the IRS's review of CAA-submitted materials is more standardized. Therefore, if materials have inconsistent information, are incomplete, or identity needs further verification, the IRS may request additional documents, and some applications may be temporarily not approved. However, receiving a request for additional documents or temporary non-approval does not mean you cannot continue to apply for an ITIN. In most cases, as long as you supplement per IRS requirements or reorganize and resubmit materials for the specific reason, you still have the opportunity to successfully obtain an ITIN. As an IRS officially certified CAA organization, we adhere to open and transparent service principles. We provide long-term support until the ITIN is issued. If the IRS requires additional documents during review, or the application is not approved (not due to the applicant's own fault), we will provide free assistance to analyze the cause, supplement materials, or resubmit the application, with no additional service fee. In addition, we provide a 24-week issuance guarantee: from the date the IRS receives the materials, if the ITIN is not successfully obtained within 24 weeks (not due to the applicant's own fault), we promise a full unconditional refund. ## IV. Is This Agency Reliable? As an IRS officially certified CAA (Certifying Acceptance Agent) organization, we consistently uphold open, transparent, and long-term service principles. To date, we have helped 5000+ clients successfully obtain their ITINs and provided US tax filing services to 1500+ clients. We continuously share ITIN application and US tax knowledge on major e-commerce and social platforms, and operate official stores on major e-commerce platforms, with all service prices open and transparent and no hidden fees. We always believe that ITIN application is a professional service requiring long-term follow-up. What clients choose is not just a one-time material submission, but continuous service and after-sales support throughout the entire application cycle. ## V. Why, When Submitted at the Same Time, Do Some Get Issued Quickly While Others Wait a Long Time? Although the IRS generally processes ITIN applications in the order received, because each application's specifics differ, actual review progress is not entirely consistent. Some applications have complete materials and accurate information, making review smooth and issuance relatively fast; while some applications require further identity verification, eligibility confirmation, or receive IRS requests for additional documents, extending review time accordingly. Additionally, ITIN applications may be handled by different review teams and batches, with possible differences in pace between groups. Differences in issuance time are normal and cannot simply be used to judge whether your own application is normal based on others' review speed. If you receive no IRS request for additional documents or non-approval notice during the wait, there is generally no need to worry excessively - just wait patiently. ## VI. Will Trump-Related Financial Policies Affect ITIN Applications? To date, the IRS has not issued any policy to stop accepting ITIN applications. As long as IRS eligibility is met, an ITIN can still be applied for normally, and related review work continues normally. Some recent financial policies from the Trump administration mainly involve financial account management, identity verification, and tax compliance, and do not announce the cancellation or suspension of the ITIN application system. However, from recent actual review, the IRS does scrutinize some ITIN application materials more carefully than before. More careful review does not mean a higher application threshold, nor does it mean eligible applicants cannot obtain an ITIN. For applications with truthful, complete materials meeting IRS requirements, most will still be reviewed through the normal process. Therefore, there is no need to worry excessively over related news, and certainly do not trust online rumors such as "ITIN applications have been suspended." Everything should be based on official IRS policy and actual review requirements. ## Conclusion ITIN review is an official function entirely handled by the IRS. As an IRS officially certified CAA organization, what we can do is prepare complete, accurate, and compliant application materials for clients per IRS requirements, minimizing document-related requests for additional materials or returns, and providing continuous professional assistance throughout the application process. We will also continuously monitor IRS's latest policies and review developments and share updates in a timely manner. --- # Applying for an ITIN: 5 Passport Questions, Explained Once and for All As an IRS-certified official CAA organization, when we assist clients with ITIN applications, passport-related questions are among the most frequently asked. Today, in the context of ITIN applications, we'll address the passport questions clients care about most. The 5 questions covered in this article: I. Is a passport mandatory to apply for an ITIN? II. When applying for an ITIN, is a phone photo of the passport or a scanned PDF better? III. If the passport used for the ITIN application is later renewed, do I need to contact the IRS to update the information? IV. Do not provide forged fake passports or use someone else's passport to apply for an ITIN without permission. V. Why do we recommend clients keep a scanned PDF copy of their passport? ## I. Is a Passport Mandatory to Apply for an ITIN? Answer: No, it is not mandatory, but we strongly recommend using a passport for the ITIN application. When applying for an ITIN, the IRS accepts multiple identity proof documents; there are currently 13 categories of documents that can prove the applicant's identity and foreign person status. But the passport is the only document the IRS accepts that can typically be submitted alone to prove both the applicant's Identity and Foreign Status. Additionally, as an internationally recognized identity document with a unified international format, the passport contains key information such as English name spelling, date of birth, nationality, and passport number, with corresponding native-language and English information, facilitating identity recognition and verification by institutions in different countries and regions. Also, in practice, we have found that the IRS does not accept national ID cards (such as those from the applicant's home country) as readily as passports, and cases arise where a passport is requested as supplementary material, so we do not recommend using a national ID + driver's license combination to apply for an ITIN. If you do not have a passport, we recommend obtaining one first. ## II. When Applying for an ITIN, Is a Phone Photo or a Scanned PDF Better? First, the IRS has no format requirement for the passport provided; we have successfully obtained numbers using both passport photos and scanned PDFs. But there are certain requirements for photos and scans, because as an identity document, after our passport certification, the passport must be printed and mailed with the application materials to the IRS for review. Based on our experience, the passport should meet the following requirements: 1. All four corners of the passport photo page must be in frame, clear with no strong reflections, ensuring all information and text on the passport is clearly visible. 2. Use your phone's native camera to take and upload the original photo, or use a printer/scanner to scan; do not use a phone scanning app, and do not apply beautification, filters, AI repair, or photo editing to the image or scan. 3. If the photo page and signature page are not on the same page, both must be scanned (such as Taiwan, Canada, etc.); if the passport has no signature (such as Hong Kong), a complete scan is required. 4. Scan the passport at the highest resolution possible (600 DPI or above); if going to a print shop, request this in advance, as passport scans are used in many places later - get it done once and for all. Compared with casual phone photos, we recommend clients provide a scanned passport PDF, because scans are typically flatter, reducing reflections, shadows, perspective distortion, and incomplete pages. This also minimizes the likelihood that the IRS will request additional materials due to passport clarity issues. ## III. After Applying for an ITIN, If I Renew My Passport, Do I Need to Contact the IRS to Update the Information? Generally, you do not need to contact the IRS to update passport information simply because you renewed your passport. Clients who have received the issuance notification letter will find that it only contains the applicant's name, mailing address, ITIN number, date of birth, and the ITIN number - no passport-related information (such as passport number). During the ITIN application, the passport is mainly used to prove the applicant's identity and foreign person status, and the ITIN is the IRS's personal tax identification number for clients who cannot obtain an SSN but have tax filing needs; it is not permanently bound to any one passport. But if your personal information changes and needs timely updating - such as a name change or change in tax status - you should update it. ## IV. Providing Forged Passports and Using Someone Else's Passport Without Permission In over two years of ITIN application services, we have encountered some clients providing false passport information, such as forging passport information through photo editing or modifying electronic files, or using someone else's passport information to apply for an ITIN without their permission. For such behavior, we clearly refuse to accept the application and warn the client. An ITIN application must be based on the applicant's own true identity information; any forgery, alteration, or impersonation of identity materials carries serious legal risks. A passport is an important identity document issued by a state; any technical modification of a passport's true content for use in ITIN applications, identity verification, or other official business may involve illegal risk, including but not limited to: - Modifying key information on the passport such as name, date of birth, passport number, validity period, etc.; - Replacing the passport photo; - Using another person's passport information to impersonate oneself; - Submitting passport documents inconsistent with the applicant's true identity. Such behavior may not only lead to IRS rejection of the ITIN application, but also, under relevant laws in the applicant's jurisdiction, forging or altering a passport or other exit-entry document is illegal, and serious cases may incur corresponding legal liability. Therefore, all applicants must: use their own true, valid identity documents; provide unmodified true passport information; and prepare and submit ITIN application materials per IRS requirements. ## V. Why Do We Recommend Keeping a Scanned PDF Copy of Your Passport? Many clients, when applying for an ITIN, only have the original passport and have not saved a clear, complete scanned PDF copy. When they need to prepare ITIN application materials, they take a phone photo on the spot, which easily causes reflections, blurriness, and incomplete cropping, affecting material organization efficiency. Therefore, we further recommend: every passport holder can save a high-resolution, complete scanned PDF copy of their passport in advance. This is not only for applying for an ITIN. In daily life and cross-border business, passport scans are frequently used, such as for visa applications, overseas bank account opening, brokerage account opening, and identity verification. Saving an electronic file in advance avoids having to find the passport, take photos, and organize materials when needed later, and facilitates long-term storage and retrieval. 1. Prevent loss of the passport, leaving you unable to provide the original's detailed information (passport number, validity period) 2. Beyond the ITIN, passport scans are used in many cross-border businesses, such as: - Overseas bank account opening; - US securities brokerage account opening; - KYC identity verification; - Visa applications; - Overseas company business; - Tax material preparation. Many institutions require a "Passport Copy" during identity review. Simply put: the original passport is for travel and identity verification; the scanned copy is for material backup and quick lookup. Spending a few minutes on a backup may not be needed for years, but when truly needed, it is very convenient. --- # Analyzing the Full ITIN Application Process: From Material Submission to Successful Issuance After ITIN application materials are submitted to the IRS, because the IRS officially provides no online progress query and review is mainly manual, the overall cycle is relatively long, and applicants cannot track progress in real time while waiting. Today we systematically review the entire ITIN application process to help you clearly determine which stage your application is currently in. By the way, here is the review progress published on the IRS website (2026.4.17): this date is presumed to mean the IRS began processing March applications on April 17, but does not mean all February applications have been processed. After issuance, the IRS mails the paper notification letter CP565 to the applicant's provided address; within the US it generally takes about 1-3 weeks. Non-US addresses may experience a 1-2 month delay or even loss. The specific issuance depends on IRS review. ## I. What Is the General IRS ITIN Issuance Process? **Material mailing → IRS receipt → system entry → manual review → successful issuance → mailing notification letter** Each set of materials must be confirmed and processed by a reviewer; it is not instant machine approval. **Stage 1: Material mailing** When applying for an ITIN through our CAA organization, you need to prepare the following materials; we handle the rest on your behalf: 1. Clear photos or scanned PDFs of the passport photo page and US visa (if any); 2. After preparing the documents, complete the ITIN application material collection form sent by customer service (the questionnaire is mainly for collecting materials and takes about 2-3 minutes). Apply early to get your number sooner. After placing your order, please complete the questionnaire promptly. Within about 3 business days of receiving your materials, we will organize your application materials and use international courier FedEx to expedite mailing to the US IRS ITIN Processing Center for review, generally delivered within 3 business days. **Stage 2: IRS receipt** After the IRS ITIN Processing Center receives and signs for the materials, it scans them, enters them into the system, and creates the application Case. Note: materials received and entered into the system but not yet under review generally cannot be tracked by phone either. **Stage 3: Manual review (Pending Review)** This is the key stage for issuance. The IRS assigns a reviewer who checks the form's correctness, verifies identity documents, and assesses the reasonableness of the tax number request. The downside of manual processing is the probability of errors (such as misspelled names, addresses, birthdays, or misissued notification letters - small-probability events but real). But don't worry; if such an event occurs, we will contact the IRS to help correct or re-review. **Possible results**: - Approved - proceed to next stage: mailing the paper issuance notification letter CP565 - Request for additional documents or rejection - IRS mails a paper notification letter (CP566/CP567) It should be added: a CAA is qualified to certify passports and apply for ITINs on your behalf; the IRS is responsible for approval and issuance. Even with complete materials, the IRS has the right to reject the application. If the IRS requests additional documents, we will resubmit for free, providing service until issuance. Some reasons for slow issuance: encountering IRS "Second Review," where the reviewer cannot handle it and escalates to a supervisor for approval, similar to a supervisor's random check, causing delays. This commonly occurs with duplicate names or passport issues. The IRS has multiple reviewers; processing about 1 million ITIN applications per year, some assigned officers review fast and some slower. Uncontrollable factors include government shutdowns causing backlogs of early application materials and slower IRS issuance, or customs inspections or force majeure natural disasters delaying IRS receipt of materials. **Stage 4: Successful issuance** After IRS approval and issuance, the system generates the ITIN number. If a tax return was submitted, the IRS binds the ITIN to the tax return (tax record) and enters the formal issuance state. **Stage 5: IRS mails the paper notification letter CP565** After IRS approval and issuance, it mails a paper notification letter via regular mail to the address provided by the applicant. Note that regular mail has no tracking number and no contact method, so logistics status cannot be tracked. - US address: Generally received within about 1-3 weeks, mailed by the IRS from Utah (western US); different states and addresses have different receipt times, with remote areas or suburbs being slower. - Non-US address: We do not recommend using a non-US address to receive the issuance notification letter. Due to the instability of international postal service, using a non-US address may delay receipt by about 1-2 months, with a high risk of loss, and delivery is not 100% guaranteed. Regarding the receiving address: using a company agent address or forwarding warehouse may not receive personal regular mail; confirm with the landlord or agent in advance. Using a friend's or relative's address requires their prior consent. Using your own address requires it to be stable and valid for at least 3 months and able to normally receive personal regular mail. **Stage 6: Receiving the notification letter** First, congratulations - your ITIN has been successfully issued and can be used normally. 1. Please check that the name, birthday, and other information are correct; if there is a problem, contact us as soon as possible; 2. After issuance, the ITIN must be used for tax filing at least once every three years, otherwise it automatically expires; one tax filing extends it by 3 years, and it stays valid as long as you keep filing. If it expires, you must renew it (the number remains unchanged), with the same process as a new application; you need to use it for tax filing at least once before December 31, 2028; 3. If you have US-source income, you must file taxes normally and may consult a tax professional; if you have no US-source income, in 2028 you can use our ITIN zero-filing extension service (returning clients 300 yuan per filing), or submit the zero filing yourself. --- # Selected Articles on ITIN Tax Number Application (Compilation) Follow Luohua for ITIN application guidance so you never get lost! We apologize for the pause in updates - we have been busy lately, and previous content already covered most basic questions. New friends may first browse the historical articles, where many answers can be found. Here is the review progress published on the IRS website (2026.6.12): every year from late January to April 15 is the US statutory tax season, and the filing deadline for non-US tax residents is automatically extended by 2 months to June 15. March and April are the peak. During this period, the IRS workload is four to five times or more than usual. Taking applications submitted in March this year as an example, the IRS has been processing for nearly two months and is only now beginning to process early April applications; many tax-filing clients submitted right at the April deadline, so issuance will likely be delayed - please wait patiently for IRS review. After IRS approval, it mails the issuance notification letter CP565. For a US address, it is usually received within 1-3 weeks; but a non-US address may take 1-2 months or even risk loss. The specific issuance time depends on actual IRS review; even with complete materials, IRS officers have the right to reject the application. If the IRS requests additional documents or rejects, Luohua will reorganize and resubmit your application for free, providing service until successful issuance, with long-term support and a 24-week unconditional refund if not issued. ## The Most Comprehensive Interpretation of ITIN Application - Comprehensive Guide to the US ITIN (Individual Taxpayer Identification Number): Application Process, Uses, FAQ, and Everything You Need to Know. ## ITIN Application Process and Pitfall-Avoidance Guide - Avoid pitfalls in ITIN applications - we clarify these issues at once - Analyzing the full ITIN application process: from material submission to successful issuance ## ITIN Issuance Notification Letter and Address Issues - ITIN series - about the ITIN issuance notification letter and US address guide ## ITIN Validity Period Issues - ITIN series - about ITIN validity period ## Does a Foreigner Applying for an ITIN Increase Tax Risk? - Does a foreigner applying for an ITIN increase tax risk? ## Do You Need to Pay State Taxes After Getting an ITIN? - After getting an ITIN, do you need to file state taxes? A clear explanation (2026 latest guide) ## About the 2026 Tax Season - Everything You Want to Know - The 2026 US tax season began on January 26 - What to do if you need to file taxes in the 2026 tax season but have no ITIN? - [Important Reminder] US tax season filing deadline April 15 - Has the US tax season ended? The truth: the IRS has officially entered peak filing season ## Extra Articles - What is an SSN? Who can apply? What benefits? A clear explanation of SSN, ITIN, and their differences (for general information only; most applicants from outside the US do not meet the requirements) ## US Credit Card Articles The previously compiled US credit card guides are no longer viewable; we will try to update offline versions later. **East West Bank guides (account opening not currently offered)** - East West Bank US domestic checking account 2026 account opening guide - Why do US banks offer "checking accounts" while many other countries don't? A thorough explanation! - Many people write their English names wrong! The correct way to write your name when applying for a US credit card, trading stocks, and filing taxes (with comparisons to other countries) --- # Has the US Tax Season Ended? The Truth: The IRS Has Officially Entered Peak Filing Season # Is the US Tax Filing Season Over? The Reality: the IRS Officially Enters Its Peak Processing Period As everyone knows, late January through April 15 each year is the annual US tax filing season. Taxpayers must complete their filing and tax payment within this window. But many people hold a misconception: They assume that once April 15 passes, tax filing is completely over. In reality, it is not. For the Internal Revenue Service (IRS), the US federal tax agency: **When the tax filing season ends, that is when the intensive work begins. The IRS moves from its peak intake period into its peak processing period. This is when it is truly at its busiest.** You can think of it this way: The previous months were taxpayers "submitting their homework" After April 15, the IRS is "grading the homework" Next, the IRS actually has more to do: reviewing and processing tax filings and issuing refunds. In addition, non-US tax residents or US citizens living abroad may automatically receive an extension to June 15, but any taxes owed must still be paid by April 15. If you file for an extension, the tax filing deadline becomes October 15, but any taxes owed must still be paid by April 15. So, in a sense: **The tax filing deadline is not the end of tax filing-rather, it is when the IRS enters its busiest period of the year.** **By the way, here is an update on IRS processing timelines. Based on past experience, processing generally takes about 2-6 months, and an ITIN (Individual Taxpayer Identification Number) application typically takes 2-3 months, which is normal. The exact timing depends on IRS review speed and can sometimes be faster.** ## Latest Progress Update: ITIN Approval Status Regarding the recent ITIN approval progress at the Internal Revenue Service (IRS), here is the latest news to share: The IRS updated its official website status on April 10: **It is now processing ITIN applications (Form W-7) received in March 2026.** However, there is a point that is easily misunderstood, so please pay attention: "Now processing March applications" ≠ "All February applications have been fully processed" The actual situation is: - The IRS processes applications in batches - Different batches, different application types, and different reviewers will all have varying progress - Applications submitted in February or even earlier may still be in the queue ### How long until you receive the approval notice? Even after approval is granted, you will not receive the result immediately: After the IRS issues your number, it mails a paper notification letter (CP565) via regular mail. A special note: regular mail has no tracking number, cannot be tracked, and has no contact information-the letter only shows the name and mailing address. (For window/notification letters, the address shown is the receiving address.) Friendly reminder: Forwarding warehouses, company agent addresses, or PO boxes have a high chance of not receiving the IRS's regular mail. If you use a friend or relative's address, try to add the recipient's name to the mailbox; for regular mail, the USPS mail carrier generally just verifies the address and drops it in the mailbox. Reference times for receiving the notification letter: - US address: about 1-3 weeks - Overseas address: longer (uncertain; possible delays or lost mail) And different regions and mailing situations will all vary. Overall: **We are still in the peak period, so a slower pace is normal** ## Friendly Reminders (Must-Read Before Applying for an ITIN) Regarding ITIN applications, here are a few key points to clarify in advance: First, once materials are mailed out, whether a number is issued is entirely at the discretion of the Internal Revenue Service (IRS) review. Even if the materials themselves have no problems, an IRS reviewer still has the authority to request additional documents or reject the application outright. Of course, these are low-probability events; based on our experience of over two years, the issuance rate is roughly 99%. This is because: **ITINs are manually reviewed, and each reviewer's standards may differ somewhat.** Also, in practice, occasional "minor but real" issues appear, such as: the IRS misspelling a name or entering a wrong date of birth If, after receiving your notification letter, you find such inconsistencies: **Contact us immediately to handle it**-we can assist in contacting the IRS to make corrections. ### Expectations Regarding Timing (Plan Ahead): - The IRS **has no expedited service** After materials reach the IRS, they are assigned to a reviewer and queued for processing. Approval time is affected by the peak filing season, and the exact issuance date depends on IRS review. Each year the IRS processes roughly **1 million ITIN applications**, so the overall review workload is substantial. So, if you: urgently need to use your ITIN (for account opening, tax filing, investing, etc.) You should: plan your timing in advance and avoid applying right before you need to use it. --- # If a Foreigner Applies for an ITIN, Does It Increase Tax Risk? Recently I've seen various posts online; some, to drive traffic and grab attention, describe the ITIN as very complicated. What is the reality? In fact, applying for an ITIN does not automatically increase your tax risk, nor does it make you obligated to pay taxes-but understanding its use cases is important. ### 1. Understanding What an ITIN Is An ITIN (Individual Taxpayer Identification Number) is a personal tax identification number issued by the IRS for people who are not eligible to apply for an SSN (Social Security Number). It is open to all nationalities-simply put, it is a tax number for foreigners and can be applied for worldwide. In the IRS's eyes, the ITIN is for tax filing, but as its influence and adoption have grown, many platforms, brokerages, and banks have gradually begun accepting an ITIN for account opening. Having an ITIN does not mean you must file or pay taxes. Whether you need to pay taxes depends on your US-source income or taxable activities-not on possessing an ITIN. In other words, even without an ITIN, if you need to file, you would still need to apply for one. ### 2. When Do You Have a Tax Obligation? - If you are in the United States with employment income (W-2), your employer withholds taxes and you must file; - If you have investment income (real estate, dividends, capital gains), you file or claim refunds per US tax law (some may be exempt); - If you only applied for an ITIN with no income-e.g., credit-card enthusiasts-just holding a tax number does not trigger a filing obligation; - For e-commerce platform tax certification, whether filing is required depends on the platform and your income. In short: an ITIN itself generates no tax; it is merely an "identity recognition tool." Tax responsibility depends on your income source and US tax law requirements. ### 3. Why Do Some People Worry About Tax Risk? - They assume that applying for an ITIN means the IRS will monitor them and pursue taxes. In reality, an ITIN is just a number; with no income, no filing is required; - For clients trading stocks through brokerages, after updating the W-8 BEN (which certifies your non-US tax resident / NRA status), per the US-China tax treaty, capital gains (profit from buying low and selling high) are exempt, and dividends are generally withheld at 10%. If 30% was withheld, you can use your ITIN to reclaim the 20% difference. For other countries and regions, terms vary by tax treaty. A friendly reminder: the W-8BEN is valid for three years-remember to check and timely update your tax status. ### 4. How to Avoid These Issues - When you have US-source income, remember to use your ITIN to file promptly. If you are unsure whether you need to file, consult a tax professional; filing correctly and on time is safer than having no ITIN at all; - An ITIN is not an SSN, does not represent US status, does not affect US visas or immigration, and does not trigger an IRS tax investigation. It is just a tax number-a string of digits. An ITIN itself does not increase tax risk nor create extra taxes; the key is whether you have taxable income in the United States. Used correctly, an ITIN can actually help you legally reduce tax issues and withholding risk. --- # Tax Filing Season 2026: What If You Need to File but Don't Have an ITIN? We've recently had many clients inquire about filing taxes without having applied for an ITIN beforehand. What should you do in this situation? Here is a unified answer. If you fall into any of the following categories, keep reading: 1. Filing a joint return with a spouse (one of whom has no SSN) 2. US stocks/funds withheld at 30%, wanting to reclaim 20% per the US-China tax treaty-common with US stocks, ETFs, dividends, and interest income 3. US rental income or property transactions 4. A child in the United States, needing to claim the Child Tax Credit, or to report a Dependent on your return 5. Being a partner/shareholder in a US LLC, or having received a K-1 to report 6. A student receiving a scholarship/grant, or entering a competition whose organizer requires an ITIN The 2026 US tax filing season officially began on January 26. If you fall into one of the above situations, or have other filing needs but no ITIN yet, refer to the following options. ## Best Option (Recommended) For clients who need to file but don't yet have an ITIN, we recommend first preparing your Form 1040 / 1040-NR tax return (you can prepare it yourself or with a tax professional). Once the return is ready, submit it together with your ITIN application. We will mail your tax return + ITIN application materials to the IRS together. The process is as follows: - The IRS reviews and issues the ITIN first (about 2-3 months) - After the ITIN is issued, it continues processing your tax return (about 2-4 months) The total cycle is about 4-6 months; the exact time depends on actual IRS review progress. For related timing and reminders about the filing season, please refer to our other articles. For special cases-clients who need to apply for the ITIN first and then file their own return later-please contact customer service for the best option suited to you. If you plan to get US credit cards, open a brokerage account, claim a US vehicle purchase subsidy, obtain a license or teaching certificate, or claim unclaimed government assets that require an ITIN, feel free to contact us. Lohua has served 5,000+ clients in successfully obtaining ITINs and 1,000+ clients in successful tax filing and refunds. Welcome to inquire. --- # ITIN Application & Issuance Progress Update 26.3.9 We have been busy handling client information, confirming progress, and reviewing materials, and recently we have received the latest processing feedback from the **Internal Revenue Service (IRS)**. Many clients have been asking about ITIN progress, so today's article addresses the core questions everyone cares about most: 1. What is the IRS's overall review progress right now? 2. Recent real-world ITIN issuance pace and client case progress 3. After receiving your ITIN notification letter, what key items should you pay attention to? If you are waiting for an ITIN or planning to apply this year, we recommend saving this article. ## I. IRS Official Website Shows W-7 Review Progress at February 2026 (Updated 2026.3.6) PS: For clarity, Form W-7 is the ITIN application form. ## II. Recent Issuance Progress for Our Agency's Clients (2026.3.9) Based on recent actual issuance feedback from our clients, applications with materials submitted in early-to-mid February are being issued in batches. The fastest cases were submitted around February 10 and are now gradually receiving ITIN issuance letters. Although the IRS processes in sequence, because multiple reviewers are involved, later applications can sometimes be reviewed ahead of earlier ones. The actual issuance still depends on IRS review. After approval and issuance, the notification letter is mailed, which takes time. The above progress is compiled from our clients' real feedback and is **for reference only**. Specific issuance times vary due to individual document circumstances, review paths, IRS internal spot-checks, and other factors; the final result is subject to the IRS's actual approval. If your ITIN application was submitted before February 1 and has not yet been issued, you can contact us to help check your ITIN progress. If submitted after February 1, we recommend patiently waiting, as IRS issuance and mailing of the notification letter also take time. For friends using our address for collection, we will contact you as soon as our address receives it-please wait patiently. ## III. Notes on IRS Review and Issuance 1. A **CAA (Certified Acceptance Agent)** is qualified to certify passports and apply for ITINs on your behalf; the IRS is responsible for approving and issuing the number. Even with complete materials, the IRS has the right to reject the application. If the IRS requests additional materials, we will resubmit free of charge and provide service until issuance. 2. Reasons some issuances are slow: - The IRS **Second Review** process: a reviewer who cannot resolve an item passes it to a supervisor for approval, similar to a supervisor's spot-check, which causes delays. Commonly seen with duplicate names. - The IRS uses multiple reviewers and processes about 1 million ITIN applications each year; assigned officers vary in speed. - Uncontrollable factors, such as a government shutdown causing a backlog of earlier applications and slow IRS issuance, or customs inspections or natural disasters delaying IRS receipt of applications. ## IV. Notes on the ITIN Issuance Notification Letter After the IRS approves and issues your number, it mails a paper notification letter via regular mail to the receiving address you provided. Note that regular mail has no tracking number and no contact information, and its delivery status cannot be tracked. - **US address**: Generally received in about 1-3 weeks. The IRS mails from Utah (western US); different states and addresses will receive the letter at different times, with remote or rural areas being slower. - **Non-US address**: We do not recommend using a non-US address to receive the issuance letter unless you have previously successfully received personal regular mail from the US. Due to international postal instability, using a non-US address to receive the ITIN letter may delay receipt by about 1-2 months and carries a high risk of loss; delivery is not guaranteed. Notes on the receiving address: - Company agent addresses or forwarding warehouses may be unable to receive personal regular mail; confirm with your landlord or agent in advance. - Using a friend or relative's address requires their prior consent. - If using your own address, ensure it remains stable and valid for at least 3 months and can normally receive personal regular mail. ## V. What to Pay Attention to After Receiving the Letter? - After receiving the letter, the 10 key items to focus on (see the relevant guide): including verifying personal information, keeping a scanned copy of the CP565 letter, and timely updating your tax status. ## VI. Notes on Video Verification Recently we have noticed many new self-media accounts and agencies in the industry. A few, to drive traffic, use exaggerated headlines to scare clients; we have also received client feedback about peers maliciously attacking and defaming Lohua. In response, we provide a unified explanation: Lohua has been handling ITIN applications for over two years. We are an IRS officially certified CAA (Certified Acceptance Agent) with passport certification qualifications. Applying for an ITIN through us requires no mailing of your original passport and no consulate passport notarization. We can certify your passport and apply for your ITIN on your behalf. Video verification mainly verifies identity and checks passport authenticity; generally, after we verify passport authenticity and confirm the information you provided is truthful, video verification is waived. If you require video verification, we can arrange it. Additionally, if we discover forged documents or false information used to apply for an ITIN, we will report it to the authorities per the law. Friendly reminder: We have also recently found that some peers, without authorization, have used Lohua's written content and image materials. Previously, regarding stolen images, we added watermarks uniformly; yet we still find instances of content being copied verbatim. We deeply regret this. We also remind everyone to rely on official information. To verify content or confirm service source, you may contact us at the official email **Lohua26E8@outlook.com**. --- # Avoid Pitfalls in ITIN Applications-We'll Cover These Issues All at Once Recently, while communicating with clients about ITIN applications and tax filing, we noticed that everyone's concerns and questions are highly similar. As an **IRS-certified CAA (Certified Acceptance Agent)**, Lohua draws on our practical experience and common cases to walk you through several "pitfalls" easily encountered in the ITIN application process, helping you understand and avoid them in advance. ## I. What Is an ITIN? **An ITIN is a personal tax number issued by the Internal Revenue Service (IRS), mainly used by individuals who are not eligible for an SSN to fulfill US tax filing obligations.** It starts with 9 and has 9 digits total. It is used only for tax identification-not a work permit, and it does not represent any immigration status. ## II. Uses of an ITIN As ITIN recognition grows, beyond tax filing, an ITIN is also commonly used for e-commerce platform certification, US brokerages and banks (some account openings), and account-compliance scenarios related to cross-border business. Specifics depend on the requirements and rules of the use case. As an **IRS-certified CAA (Certified Acceptance Agent)**, Lohua will not deliberately push clients to apply for an ITIN. Whether you need one depends on your actual tax and business situation; if you do have a need, we happen to have the corresponding expertise to provide compliant, standardized assistance. ## III. Validity Period of the ITIN After a successful ITIN application, you must use the ITIN for tax filing at least once every 3 years. An ITIN must be used for filing at least once within three years of issuance, otherwise it will automatically expire. After expiration it must be renewed; renewal and new application follow the same process and fee, but the number stays the same. 1. If you have US-source income, check per US tax law whether you need to file or are exempt; consult a tax professional. 2. If you have no US-source income, in the third year you can have us file a zero-return extension for the ITIN; this is not mandatory and you may file yourself. The ITIN is valid for 3 years; one filing extends it 3 more years. Keep filing and it stays valid-keep your ITIN active. ## IV. What Materials Are Needed to Apply for an ITIN Required documents: 1. A scanned PDF of your passport or a direct photo (passport validity must be more than 3 months) 2. A US visa does not affect the application outcome; if you have one, provide it truthfully Application process: 1. Truthfully fill out the ITIN personal information questionnaire (takes 1-2 minutes) 2. Once the questionnaire is fine, video verification with the CAA is waived (if you want video, we can arrange it) After receiving your materials, we will prepare everything and mail it to the IRS for review; you simply wait patiently for issuance. The passport is only used as identity proof for the first ITIN application; a later-expired passport does not affect the ITIN, but if you change your name or renew your passport, you may proactively update your personal information with the IRS. ## V. Notes on Video Verification Recently we have noticed many new self-media accounts and agencies in the industry. A few, to drive traffic, use exaggerated headlines to scare clients; we have also received client feedback about peers maliciously attacking and defaming Lohua. In response, we provide a unified explanation: Lohua has been handling ITIN applications for over two years. We are an IRS officially certified CAA (Certified Acceptance Agent) with passport certification qualifications. Applying for an ITIN through us requires no mailing of your original passport and no consulate passport notarization. We can certify your passport and apply for your ITIN on your behalf. Video verification mainly verifies identity and checks passport authenticity; generally, after we verify passport authenticity and confirm the information you provided is truthful, video verification is waived. If you require video verification, we can arrange it. Additionally, if we discover forged documents or false information used to apply for an ITIN, we will report it to the authorities per the law. Friendly reminder: We have also recently found that some peers, without authorization, have used Lohua's written content and image materials. Previously, regarding stolen images, we added watermarks uniformly; yet we still find instances of content being copied verbatim. We deeply regret this. We also remind everyone to rely on official information. To verify content or confirm service source, you may contact us at the official email **Lohua26E8@outlook.com**. ## VI. About the ITIN Issuance Notification Letter An ITIN is a US personal tax number issued by the IRS to foreigners who cannot obtain an SSN, with no requirement on the applicant's nationality or address; But after issuance, the IRS mails an issuance notification letter, CP565, via "regular mail"; regular mail has no tracking number and no contact information; Due to uncertain international postal factors, non-US addresses are likely to lose the letter or receive it 1-2 months late; we recommend using a US address to receive it. **The CP565 notification letter is the official proof of IRS issuance.** Most subsequent scenarios will require uploading a scan; we recommend keeping a personal scanned copy of the letter. Notes on later ITIN address changes: The ITIN has no requirement on applicant nationality or address; we recommend a US address to receive the personal letter. The ITIN address is not bound to anything and can differ from your card-application address, and can be changed later. For clients who applied through us, if the letter is lost, we can contact the IRS to resend it. But if you move or change your address, a paid modification is required; you may also contact the IRS yourself to change the address. Therefore, we strongly recommend providing a receiving address that can receive personal regular mail and remains valid for the 3 months of the ITIN application period. ## VII. About ITIN Tax Filing For an NRA (non-US tax resident), bank interest and US stock capital gains are exempt; dividends are usually subject to withholding tax and may or may not be filed-remember to timely update your W-8 BEN (proof of non-US tax resident status); An ITIN is just a tax number; whether you need to file depends on your US-source income, unrelated to having or not having an ITIN. Even without an ITIN, if you need to file, you will be required to apply for one. ## VIII. How to Choose a Legitimate CAA Agency 1. The IRS website publishes a list of all qualified CAA agencies. If applying through a CAA, confirm it is findable on the IRS official site. 2. Prefer a CAA with a longer track record and rich experience. You can confirm via the agency's self-media accounts or platform shop reviews. 3. Use platforms you are already familiar with when placing an order. Many clients have been scammed on Fiverr, where sellers disappeared and their accounts were banned by the platform. In general, we recommend placing your order through reputable, well-established platforms-they typically offer better value and greater reliability than unfamiliar overseas platforms. 4. Lohua, as an IRS-certified CAA (Certified Acceptance Agent), has focused on ITIN applications for years and served 5,000+ clients in successfully obtaining ITINs and 1,000+ clients in successful tax filing and refunds. We have accounts across major platforms and self-media, with transparent public pricing and no tricks. Welcome to inquire. 5. Lohua promises a full refund if no number is issued, with no low-price flash-sale bait-and-switch and no inconsistent platform pricing. ## IX. About ITIN Issuance Time **Based on recent client issuances, the IRS is currently reviewing materials received at the end of October to early November. A new ITIN application is expected to be issued in about 2-3 months; the exact issuance depends on IRS review;** **Apply early for early issuance. After placing your order, fill out the questionnaire promptly. We will organize your ITIN application materials within about 3 business days and rush them to the IRS via FedEx international express, expected to arrive at the IRS in 2-3 days.** Issuance time is decided by IRS review; do not believe false claims of issuance within a short period or of IRS expedited processing. ## X. Will Applying Affect My US Visa or Immigration? An ITIN is just a foreigner's tax number; it does not represent US status and will not affect your US visa or immigration. ## XI. If You Obtain an SSN, What Happens to the ITIN If you **become eligible for an SSN**, you **can no longer apply for an ITIN**. If you previously applied for an ITIN and later, due to a change in status, become **eligible for an SSN**, we recommend promptly contacting the **IRS** to **consolidate your original ITIN, SSN, and historical tax records**, to ensure tax information continuity and avoid later usage and filing issues. ## XII. Several Ways to Apply for an ITIN 1. **DIY application**: You must mail your original passport or a notarized passport (US consulate passport notarization costs $50), then prepare Form W-7 and related materials and mail them to the IRS for review. This requires English proficiency and accurate material preparation. The time and cost are similar to, or even higher than, using a CAA. 2. **Apply in person in the US**: Requires advance appointment; some offices may need booking 2-3 weeks ahead. Like a CAA, they only certify passports; after certification, materials must be submitted to the IRS ITIN processing center for issuance-not approved on the spot. Issuance time also follows IRS sequential processing. 3. **Use a CAA**: The difference between a CAA (Certified Acceptance Agent) and an AA (Acceptance Agent) is that a CAA can certify passports and assist in reviewing Form W-7 before mailing to the IRS. This is currently the best value and suits applicants residing outside the United States (applying remotely from abroad) as well as those in the US who are far from an IRS office-saving time and effort, remotely handled. Strongly recommended. An AA cannot certify passports and follows the same process as DIY-you must mail your original or notarized passport; an AA only helps fill out the materials. --- # ITIN Application Guide (Illustrated) - by Lohua Some time ago we published a fairly complete ITIN application strategy, suitable for first-time readers wanting a systematic understanding. If you have time and want the full picture, you can read the comprehensive ITIN analysis article. In actual consulting and processing, we found that what people really care about tends to concentrate on a few key questions. Therefore, we reorganized the relevant content into this **concise illustrated guide**, helping you grasp the key information directly and reference it quickly. (Sharing is allowed, but commercial use is strictly prohibited. Creation is hard; image theft will be pursued.) 1. **If you want to know the benefits of getting US credit cards**: see articles such as "Why Are More and More People Applying for US Credit Cards or Opening US Bank Accounts? 8 Key Advantages + Use Cases Explained!" 2. **If you don't have an ITIN yet**: you can apply through us and read "The Ultimate ITIN Application Guide," "The Most Complete ITIN Pitfall-Avoidance Guide," "10 Things You Must Know After Receiving Your ITIN," etc. 3. If you want to learn about East West Bank, Capital One (C1) account opening, see: - From Outside the US, How to Apply for a Capital One (C1) Credit Card? Fully Explained! The Complete US Credit Card Guide! - East West Bank Account Opening Guide: Open a US Bank Account from Abroad, Full Process Explained (2026 Edition) - From Abroad, with an ITIN, What Bank Accounts and Credit Cards Can You Apply For? With Planning Roadmap (including East West Bank, Cathay, C1) - Why Does the US Have "Checking Accounts" While Many Other Countries Don't? Fully Explained! - If you want to know how to get a US address and phone number: Essential US Credit Card Application Guide | Phone Number & US Address - If you are doing cross-border e-commerce: From Abroad, the Essential Payment Platforms, Websites, Social Media, and Efficient Tools for Cross-Border Sellers! (2026 Super Practical Compilation) - If you are trading stocks or filing jointly: Full Analysis of US Joint Tax Filing; From Abroad, with an ITIN, What Brokerage Accounts Can You Open to Trade US Stocks? 4. Further ITIN-related topics: - Will Applying for an ITIN Make You a US Tax Resident? (2026 Comprehensive Analysis) - Does Applying for an ITIN Affect Your US Visa or Future Immigration? Explained! - With an ITIN, Do You Need to File State Taxes? Explained (2026 Latest Guide) - Many People Write Their English Name Wrong! The Correct Way to Write Your Name When Applying for US Credit Cards, Trading Stocks, and Filing Taxes (with Comparisons to Other Countries) Statement: This article is original; unauthorized use will be pursued. We also ask all clients to rely on official information. Recently we have found many peers stealing images and content; please keep your eyes open, and feel free to report to us at any time. --- # What Is an SSN? Who Can Apply? What Are the Benefits? Understanding SSN, ITIN, and Their Differences # What Is an SSN? Who Can Apply, and What Are Its Benefits? Understanding SSN, ITIN, and Their Differences When living, working, investing, or doing business in the United States, you will repeatedly hear about two critical numbers: **SSN (Social Security Number) and ITIN (Individual Taxpayer Identification Number)** Many clients often have these questions: - "What exactly is an SSN? Is it a US ID card?" - "Can I apply for an SSN?" - "Can foreigners without an SSN not file taxes?" - "Can an ITIN replace an SSN?" - "I'm applying from outside the United States (from my home country), but I need to handle US taxes - what do I do?" This article will clarify all these questions **in one go**. After reading, you'll fully understand the difference between SSN and ITIN, and **how non-US residents should choose and apply for a tax identification number**. ## I. What Is an SSN? **SSN (Social Security Number) = US Social Security Number**, the most important number in the US identity system, issued by the Social Security Administration (SSA). It is called the "US version of an ID card + work number + social security number." ### Main uses of an SSN: 1. **Legal work records** (wages, employment records) 2. **Tax filing and payment** 3. **Paying into Social Security and receiving benefits** (retirement pension, disability benefits, etc.) 4. **Building credit history** (credit cards, loans, mortgages) 5. **Opening accounts, investing, US stock brokerage accounts** 6. **Applying for a driver's license, renting, insurance, and other daily-life services** **In short: Having an SSN = having full access to the US identity system and eligibility for social benefits.** ## II. Who Can Apply for an SSN? (Key point: Not everyone can apply) Many people think that "visiting the US once" or "getting a visa" lets you apply for an SSN - that's completely wrong. **The core criteria for applying for an SSN are only two: legal status + work eligibility** Only the following groups can apply for an SSN: ### 1) US Citizens Automatically receive an SSN at birth. ### 2) US Green Card Holders (Permanent Residents) Can apply upon entry. ### 3) Holders of Work-Eligible US Visas Including but not limited to: - F-1 (must have **on-campus work / CPT / OPT**) - J-1 / J-2 (some categories allow work) - H-1B / H-2A / H-2B - L-1 / L-2 (spouse may work) - E-1 / E-2 - Various **EAD work permit holders** (e.g., OPT, J-2, H-4 EAD, etc.) **As long as your visa permits work, you can apply for an SSN.** ## III. Who Cannot Apply for an SSN? The following groups **lack work eligibility and therefore cannot apply for an SSN:** - B1/B2 tourist visa - ESTA visa waiver - F-1 without work authorization (purely studying, no CPT/OPT) - F-2 dependents - H-4 without EAD - Other non-immigrant statuses without work eligibility **If these people need to file taxes or open a US stock account, they must apply for an ITIN.** ## IV. No SSN? That's What the ITIN Is For **ITIN (Individual Taxpayer Identification Number) = a "personal taxpayer identification number" issued by the Internal Revenue Service (IRS) to people who cannot obtain an SSN.** Characteristics of an ITIN: - Cannot be used for working in the US - Does not represent US immigration status - Used for **tax filing / investment / income reporting / compliance documents / applying for US credit cards** For any **non-US resident who needs to establish a tax relationship with the United States**, an ITIN is an essential number. ## V. The Difference Between SSN and ITIN **In short:** - **You can legally work in the US → apply for an SSN (status + benefits + work)** - **You cannot work but need to file taxes/invest → apply for an ITIN** ## VI. Which Non-US Residents Must Apply for an ITIN? As long as you don't have an SSN but have any of the following ties to the US, you need an ITIN: ### 1. Cross-border E-commerce Platforms such as Amazon / eBay / Shopify require a tax ID. ### 2. US Stock Investment / Funds Filing a W-8BEN requires a tax ID, otherwise withholding tax is higher. ### 3. US Property Rental / Sale Rent and capital gains must be reported. ### 4. LLC Member (most common with multi-member LLCs) Non-resident members must provide an ITIN for **Form 1065 filing + K-1 allocation**. ### 5. Receiving US Income (1099, 1042-S) Commissions, dividends, interest, etc. all require a tax ID. ### 6. Tax Refunds, Extensions, Amended Forms The IRS will not process records without a tax ID. ### 7. Applying for a US Bank Account or Credit Card Some banks support using an ITIN in place of an SSN to apply for a US credit card; this depends on the bank's requirements. **Summary: A foreigner without an SSN who has any US tax obligation must apply for an ITIN.** ## VII. How Can Non-US Residents Apply for an ITIN? An ITIN is an official IRS tax number, so the application process is strict: - Cannot be applied for online - Do not casually mail your original passport (risk of loss) - Must be submitted together with a tax filing document or compliant application materials **Safest method: Apply through an IRS-authorized Certified Acceptance Agent (CAA)** ## VIII. About CAA Services (IRS-Authorized Agents) As an IRS-authorized CAA, we can provide: - No need to mail your original passport (we are authorized to certify passports) - Review materials + organize documents to ensure approval on the first try - Full privacy protection throughout - Real-time application progress updates - Complete ITIN / EIN (Employer Identification Number) / tax filing support Our clients include: those applying for US credit cards, cross-border e-commerce sellers, US stock investors, fund investors, LLC members, freelancers, recipients of foreign income, and property landlords/sellers. ## IX. Summary **SSN - for those who can legally work in the US** **ITIN - for those who cannot get an SSN but need to file taxes** If you: - Invest in the US - Run e-commerce - Own an LLC - Have rental property income - Receive 1099/1042-S - Need to file taxes / claim refunds - Want to apply for a US credit card and bank account - Want to open a brokerage account **Then you must apply for an ITIN.** If you're unsure whether you need an ITIN, feel free to reach out - based on your business and tax situation, I'll give you a professional assessment and solution. --- # ITIN Series - The Question of ITIN Expiration ITIN Series | Is the validity period 3 years or 5 years? - The ITIN expiration truth that 90% of people get wrong! Regarding ITIN validity, many clients search online or ask AI and get all sorts of conflicting answers - some say 3 years, some say 5 years. So before applying or after receiving their number, clients always wonder: "Is the ITIN valid for 3 years or 5 years? Why do some say it expires in 3 years, others say it takes 5 years to renew?" Straight to the answer: If an ITIN is not used for tax filing for 3 consecutive years, it automatically expires. (The 5-year validity was a historical IRS policy and can be ignored.) > If an ITIN isn't used on a U.S. federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use. > > If an ITIN is not used on a US federal tax return for three consecutive tax years, it expires on December 31 following the third unused tax year. **Why did the IRS create this 3-year rule?** The IRS official explanation (Publication 1915): to reduce the number of unused ITINs, prevent identity abuse, and reduce system burden, the IRS periodically "cleans up inactive ITINs." So, **the only way to keep an ITIN valid is: file taxes at least once every 3 years.** Even a zero-income filing keeps the ITIN active. ## Type 1: No Tax Filing for 3 Years - ITIN Automatically Expires (Most Critical, Applies to Everyone) IRS rule: If an ITIN is not used for tax filing for 3 consecutive years, it automatically expires. This is why many people say: "The ITIN is valid for 3 years." Example: - You applied for an ITIN (the exact date is per the issue date in the upper-right corner of the notice letter) - If you don't use the ITIN to file taxes in 2026, 2027, and 2028 - Then your ITIN automatically remains valid through December 31, 2031, and so on... - If you don't use the ITIN to file in 2026, 2027, and 2028, then in **2029 you must renew your ITIN before you can use it** So as long as **you file taxes at least once every 3 years (even with zero income)**, the ITIN will not automatically expire. Simply put: After your ITIN is issued, if you file at least once within any 3 consecutive years, your ITIN will be extended for another 3 years; as long as you keep filing, the ITIN stays valid. So keep your ITIN active. After your ITIN is issued, if you have US-source income each year, file and pay taxes normally. If you have no US-source income to report, you can file a zero return yourself to extend it, or have us file a zero return for you to extend your ITIN. ## Type 2: "IRS Batch Expiration - the 5-Year Renewal Rule (Historical Reason)" **The origin of the "5 years" claim - the IRS batch expiration policy, IRS Notice 2016-48** The IRS once implemented a **batch-style expiration arrangement** for ITINs issued in specific years: For example, in past years the IRS announced in batches: - "ITINs from 2011, 2012 will expire in 2016" - "ITINs from 2013, 2014 will expire in 2017" - "Those not used in the past 3 years also expire simultaneously" This series of arrangements led the public to mistakenly believe: **"The ITIN is valid for 5 years."** This is not entirely correct That was a one-time historical policy to clean up old ITINs It is not a long-term rule So **the 5-year validity is a misunderstanding caused by historical batches** and does not apply to everyone. ## Key Summary **The only permanently valid rule is one: "unused for 3 years = expires."** ## What If Your ITIN Has Expired? The ITIN number itself does not change after issuance. If your ITIN expires, you can renew it - the process is the same as the first application: submit your identity document (passport) and Form W-7 (ITIN application form) to the IRS. You can have us renew your ITIN - no need to mail your original passport, and no need to go to a consulate for passport notarization. It generally takes about 8-12 weeks, depending on IRS processing. --- # ITIN Application Series - About the ITIN Approval Notice Letter and US Address Guide In the process of helping clients apply for ITINs, I encounter a high-frequency question almost every day: **"Where does the IRS mail the ITIN approval notice letter? How should I fill in the address?"** **"What's the difference between 'Applicant's Mailing Address' and 'Foreign Address'?"** Today, let's specifically discuss the **ITIN approval notice letter (CP565, the official approval notice)** and the **requirements and cautions for the two key addresses on Form W-7**. (Of course, clients who apply for an ITIN through us only need to complete a questionnaire after placing an order - we'll fill everything out in the IRS-required format for you. This article is for general education only.) ## 01|Why Is the ITIN Notice Letter So Important? An ITIN is a US individual tax number issued by the IRS to foreigners who cannot obtain an SSN. After an ITIN is approved, the IRS mails the applicant an official notice letter - **CP565**. **CP565 is the formal proof of an ITIN and the only official document proving the ITIN was approved by the IRS.** It's recommended to keep **at least one PDF scan**, and keep the original if possible, for simple reasons: - Applying for a US credit card requires uploading a copy of the ITIN notice letter; - Registering a US brokerage account often requires this letter; - Most banks also require it when opening a US bank account; - It may also be needed for future tax filings and identity verification; **Knowing only the ITIN number itself is not enough - the notice letter is the complete official proof.** ## 02|What Does the IRS Mailing Envelope Look Like? The CP565 notice letter comes in the common US **window envelope**. The window shows: - Applicant's name - Applicant's Mailing Address (the US/foreign address you filled in on Form W-7) Important reminders: - No tracking number - No priority mail - No special notes - No contact information Completely ordinary regular mail (very slow & easy to lose) This is why **filling in the address correctly is crucial**. As shown above, the notice letter is in window-envelope format; what you see through the window is the content in the upper-left corner of the letter. The letter only shows the applicant's name and address - no tracking number and no contact information. ## 03|Two Addresses Appear in the ITIN Application, with Completely Different Functions Form W-7 (the ITIN application) involves two addresses: ### 1. Applicant's Mailing Address (used to receive the notice letter) This is **the most important address** - the IRS mails the CP565 approval notice here. It must satisfy: - Can receive USPS regular mail - A real, existing address - Can receive mail long-term (ITIN review generally takes 2-3 months) - A global address can be used, but international regular mail is unreliable and may be lost or delayed by about 1-2 months **Strongly recommend using a US address to receive the letter, then forward it to yourself.** Reasons: - The IRS sends regular mail - international delivery time is uncertain - Loss rate is higher - Home-country addresses are often more easily returned - International delivery may be delayed by 1-2 months or more If your home-country address has previously received regular mail from the US, you can of course use it, but you must accept the risk of delay and loss. ### 2. Foreign (non-U.S.) Address (tax residency record) This is the address the IRS uses to identify your "tax residency." - Not used to mail the notice letter - Does not affect ITIN approval - Is only part of your tax identity information Usually just fill in your habitual residence. ## 04|Common Mistakes with the Two Addresses (Must Avoid) ### 1. Mixing the two addresses together Can cause CP565 to be mailed to the wrong place or undeliverable. ### 2. Filling in a temporary address for Applicant's Mailing Address For example: - Hotels - Airbnb - Warehouses / virtual warehouses - Unverified commercial addresses Most of these do not support USPS delivery. ### 3. Address format not compliant with USPS standards Common errors include: - Missing state code (e.g., WA) - Wrong ZIP Code - Mixed Chinese and English writing - No Apt / Suite written - Using a virtual mailbox ## 05|IRS Official Requirements for Addresses IRS addresses strictly follow USPS format: ### The address must be a USPS-deliverable address For example, hotels, virtual addresses, and forwarding warehouses may not be able to receive mail. ### The address must include: - House/building number - Street name - City - State (state code) - ZIP Code Example: **999 Luohua Street, Apt 999, Bellevue, WA 98004, USA** (you can refer to Google Maps formatting.) ### Suite/Apt/Unit must be written on the second line ## 06|Recommended Format for Writing Your Home-Country Address (for Foreign Address) Example: Room 6, Building 8, [Street Name], [District], [City] [Postal Code], [Country] Note: - Avoid mixing Chinese and English - Arrange "district / city / province" from smallest to largest in English convention - Don't randomly spell out street names in pinyin ## 07|How to Choose a Reliable US Address? If you plan to use US credit cards, open accounts, file taxes, or invest in the future, the US credit card system places great importance on address consistency. Common options: ### 1) Use a US Friend or Relative's Address (most stable) Pros: safe, reliable, usable long-term. Recommend getting their consent in advance to avoid unnecessary trouble later. (We often encounter clients who used a friend's or relative's address, and after approval or after applying for a card, the other party worried it might create extra tax liability or affect their own immigration/green-card application. In fact, there's no such impact, but you really should communicate with them in advance. If they mind, it's best to use a different address.) ### 2) Address of an International Student in the US Feasible, but ensure they can reliably receive mail. Fees need to be arranged between you; there's no platform enforcement, but international students are generally reliable, and using their address for card applications is basically fine. You can look on social platforms. ### 3) Addresses Purchased via Major E-commerce and Social Platforms For example, via major e-commerce and social platforms: - Usable - But confirm: address type, whether it supports USPS, forwarding fees, and future card-application usability ### 4) US Commercial Address Services Such as Anytime Mailbox, iPostal1 - Many address options - Can scan mail - High forwarding fees, unstable management, some addresses cannot be used for banks / US credit cards ## 08|How to Verify Whether a US Address Is Valid? You can directly use the USPS tool: **USPS Address Validation**, to confirm the address is a real, deliverable address. ## Conclusion Applying for an ITIN seems simple, but how you fill in the address often determines whether you smoothly receive the notice letter. **In short:** - Applicant's Mailing Address determines whether you can receive the notice letter - Foreign Address is only an identity record and does not handle mail receipt If you're applying for an ITIN, need address advice, or worry your address format doesn't comply with USPS, I can also help you check and optimize it to ensure first-time approval and smooth delivery. --- # Response to the US Government Shutdown and ITIN Approval Progress From October 1 to now, the US government shutdown is about to enter its 33rd day, just one step away from the 35-day record set in 2018-2019. President Trump is also about to top both the first and second longest shutdowns. 33 days, 5 hours, 57 minutes - the White House website's shutdown countdown keeps going... Currently, affected by the US government shutdown, the IRS remains in a semi-shuttered state. ## ITIN Application Progress Update (as of November 3) ### Current Processing Status The IRS website shows the IRS is processing August W-7 applications; Based on our clients' approval progress, as of before October 1, the IRS had processed ITIN application materials received in mid-to-late August. Currently it remains at **late-September processing status**, with **the IRS manual review department on shutdown in October, essentially no new approvals.** **Clients who have already submitted:** If you've already submitted your ITIN application but haven't received your number and notice letter, please **wait patiently. Affected by the US government shutdown, approval may be delayed by about 2-4 weeks; the exact timing depends on IRS processing and issuance.** This is an uncontrollable factor - applicants worldwide are waiting for the US government to resume work. As for when it will resume, I'm not entirely sure either~ All we can do is wait patiently. **Clients preparing to apply for an ITIN:** Currently the IRS can still normally receive ITIN application materials. Apply early, get approved early. After the IRS resumes work, it will process and approve applications in order of receipt - submit early to queue early. We serve clients globally; if you need an ITIN application, feel free to consult us. We've helped 5000+ clients successfully get approved. Choose Luohua, making ITIN applications simpler, more worry-free, and safer. **Friendly reminder:** We will continue to monitor the US government's resumption of work and sync updates immediately; we'll also track IRS approval progress, and update as soon as there's any approval news. If you have any questions, feel free to contact our service staff, and we'll answer for you. For all clients who apply for ITINs with Luohua, we provide long-term pre-approval protection - full refund if not approved. Also, our first-time ITIN approval rate is 99.99%. Clients who've submitted materials can rest assured and simply wait patiently for approval~ Please remember: **"A shutdown affects the speed of approval, but does not cause an ITIN to be voided or canceled."** --- # How Does a US Government Shutdown Affect ITIN Applications? Can You Still Submit? Recently many clients have asked us: > "I heard the US government is shut down? Will my ITIN still come through?" > "The IRS (Internal Revenue Service) is a government agency - will it also stop work?" > "Will everyone be delayed?" These are great questions. Indeed, a US government "shutdown" happens every few years and is not rare in the US. Since the US adopted its modern budget system in 1976, there have been **21 government shutdowns** in total. Most of these resulted from the two parties in Congress failing to reach consensus on **budget appropriations, healthcare, immigration, border security, or tax cuts.** And this time, **it will indeed affect ITIN review speed.** Today we'll comprehensively cover: 1. What a "government shutdown" is 2. The impact of the shutdown on the IRS (Internal Revenue Service) 3. Recent ITIN approval progress 4. Historical shutdown experience 5. Our advice and response plan for clients ## I. What Is a "Government Shutdown"? Why Does It Happen? Simply put, every year the US government must pass a budget through Congress to pay salaries and approve funding for each department (including the IRS tax authority). If Congress and the President fail to agree on the budget and funding isn't approved, the government "has no money to operate" - some departments can only **suspend operations**, and this is called a "government shutdown." **For example:** It's like a company that needs to pay salaries at month-end, but the boss and finance argue and don't approve the funds, so many departments have to stop work, and only the "most critical positions" such as security, fire protection, and the military keep working. ## II. Will the IRS Be Affected? The answer: **Yes, but not a complete shutdown.** The IRS is part of the federal government. After a shutdown, they distinguish between "essential services" and work that "can be deferred." ### Operations normally affected include: - Phone customer service, manual Q&A (suspended or delayed) - Paper document processing (slowed or suspended) - ITIN review (especially the manual review portion) - Mailing of letters (such as the ITIN approval letter CP565) slows down ### Operations that continue: - System automation (e.g., some electronic filing) - Materials already in process may still be received by backend systems - The IRS website and some online services remain open - Can still normally receive paper mailed materials from clients worldwide In other words, **the IRS is not completely closed**, but the manual portions clearly "slow down," especially ITIN applications involving **manual review or mailed materials.** ## III. Is ITIN Approval Progress Affected? There is an impact, but **not everyone is stuck - it doesn't affect the approval rate, but it delays approval.** Based on recent client feedback and IRS announcements, current ITIN approval progress is roughly as follows: Most clients who submitted ITIN applications in mid-to-late August received approval before the October 1 shutdown. However, since the ITIN notice letter is sent by regular mail, delivery times vary by address - generally about 1-2 weeks within the US, and usually delayed by about 1-2 months outside the US. All ITIN applications submitted afterward will be delayed by the US government shutdown; the IRS will continue processing application materials in order of receipt after it resumes. This is an uncontrollable factor, and we can only wait patiently for the US government to resume. In other words: It's not "won't come through," but "a bit slower." As long as the materials are correct, the address is right, and identity verification passes, approval is only a matter of time. ## IV. Looking Back: What Happened in Past Shutdowns? Past experience tells us: even after the government resumes work, **the IRS usually needs a few weeks to clear the backlog.** For example, after the 2019 shutdown ended, ITIN applications were generally delayed by about 4 weeks. ## V. What Should Clients Do Now? Please remember: **"A shutdown affects speed, but does not cause an ITIN to be voided or canceled."** ### Our recommendations: **1. Clients who have already submitted:** Please wait patiently and **do not submit duplicate applications.** The current expected approval cycle is about **10-15 weeks**, which is normal fluctuation. If you resubmit midway, the system may flag duplicates and actually slow things down. **2. Clients preparing to submit:** You can apply as usual. The shutdown mainly affects "internal review speed," not "material receipt." CAA agent services remain **operating normally and can submit.** **3. Clients urgently needing an ITIN (for accounts/filing):** We recommend choosing **expedited service** (priority processing + tracking feedback). We'll ensure you enter the IRS queue first. **4. Keep communication open:** Confirm your address can normally receive mail. If you're using a rented address, keep in touch with friends/relatives or the landlord in time. Regular mail has no tracking number and no contact phone, and is generally left in the mailbox. Avoid missing IRS follow-up letters or notices (CP565, CP567, etc.). **5. Rest assured, we'll keep tracking:** We monitor IRS internal notices, shutdown progress, and processing pace every day. Once the IRS returns to normal, we'll **update client progress immediately.** We're always here, providing long-term pre-approval protection with a full refund if not approved. ## VI. How Long Will the Shutdown Last? No one can predict accurately. A US government shutdown is an uncontrollable factor - perhaps even President Trump doesn't know when it will resume. From past experience, US government shutdowns typically last **a few days to a few weeks**, rarely exceeding two months. Once Congress passes a budget and funding resumes, the IRS will immediately recall employees and continue review. But in the early recovery period, there will still be a "backlog-clearing" period of a few weeks. In other words: if your application is submitted during the shutdown, it may be approved about 2-4 weeks later than usual - that's normal. ## VII. Our Response Measures We've prepared three measures for clients during the shutdown period: 1. **Multiple material reviews + fast filing** - before submission we carefully verify every piece of information to ensure first-time approval. 2. **Batch tracking system** - we track the ITIN review progress of different batches weekly and notify clients of approval status. 3. **Transparent information, open communication** - once the IRS announces new arrangements or resumes normal operations, we'll update our notice immediately to ensure clients learn of it first. ## VIII. Summary in One Sentence > A US government shutdown ≠ ITIN shutdown. > It only makes progress "a bit slower"; it won't affect legality or the outcome. We recommend: - If you've already submitted, just wait patiently; - If you're about to apply, you can still proceed as usual; The IRS pace will recover. As long as materials are correct and the process is standardized, a shutdown is only a short-term fluctuation and won't affect the final number. And the importance and long-term value of an ITIN are not affected in any way. ## IX. Educational Note: US Government Shutdowns and Historical Impact ### 1. Why the impact? How the IRS operates during a shutdown The direct cause of a US government shutdown is **Congress failing to pass an appropriations bill in time.** Under the restrictions of the law (Antideficiency Act), federal agencies must cease non-essential spending and operations when there is no new funding, resulting in **mass furloughs** and retention of only "essential" services. Major historical shutdowns (such as 2018-2019) caused widespread work interruptions at the IRS and other agencies. Regarding the recent government shutdown, the IRS has clearly stated: during the funding gap, **IRS operations will be limited** - the website and some automated services can continue, but many in-person services, customer-service phone lines, and approval-type manual processes will be reduced or suspended. The IRS began large-scale furloughs in October and paused or delayed several programs. ### Overview of US Government Shutdowns (1976-present) Since adopting the modern budget system in 1976, the US has experienced **21 government shutdowns** in total. Most resulted from the two parties in Congress failing to reach consensus on **budget appropriations, healthcare, immigration, border security, or tax cuts.** Below are the key ones (especially those with greater impact on the IRS and ITIN): **1. September 30, 1976 - the first shutdown** - **Duration**: 10 days - **President**: Gerald Ford - **Reason**: Disagreement between Congress and the President over the defense budget. - **Impact**: First appearance of the "shutdown" mechanism; about 400,000 federal employees temporarily stopped work nationwide. **2. 1981-1995: Frequent short-term shutdown period** - **Background**: During the Reagan and Bush administrations, Congress was often controlled by Democrats, and budget conflicts were frequent. - **Number of shutdowns**: 8 (most lasting 1-3 days). - **Impact**: Mainly symbolic "closures," usually resolved around weekends or holidays. **3. 1995-1996: The Clinton administration's "long shutdown"** - **Duration**: Two separate shutdowns, **5 days** and **21 days**. - **Reason**: The Republican House demanded cuts to healthcare, education, and environmental budgets. - **Impact**: About 800,000 federal employees furloughed; the IRS suspended most manual services. The ITIN department (newly established at the time) faced severe review backlogs. - **Result**: Public opinion supported Clinton; the government recovered quickly after the shutdown ended. **4. October 2013: The Obama administration shutdown** - **Duration**: 16 days - **Reason**: Republicans opposed the Affordable Care Act (Obamacare). - **Impact**: Over 800,000 people furloughed; the IRS suspended manual filing services; ITIN applications delayed by about 3-4 weeks overall. - **Note**: The IRS website remained accessible at the time, but manual processing was nearly stalled. **5. 2018-2019: The Trump administration's "longest shutdown in history"** - **Duration**: 35 days (December 22, 2018 - January 25, 2019) - **Reason**: Congress refused to fund the "US-Mexico border wall." - **Impact**: Over 800,000 federal employees worked without pay or were furloughed; the IRS entered "minimum operations mode," retaining only emergency positions; ITIN and refund processing delayed 4-6 weeks; some application materials were returned due to pile-up exceeding processing deadlines. - **Result**: The government lost about $11 billion in economic output. **6. 2023 onward: Multiple "near shutdowns" and brief funding extensions** - **President**: Joe Biden - **Reason**: Continued tug-of-war between the two parties over spending, especially aid to Ukraine, immigration policy, and similar issues. - **Result**: Multiple "continuing resolutions" passed to avoid a full shutdown. - **Impact**: IRS and ITIN review, while not completely interrupted, generally slowed. ### Overall Trends and Impact Summary 1. **Shutdowns have become a political norm**: roughly 1-2 per decade. 2. **The IRS is a key affected agency**: nearly all manual processing stops. 3. **ITIN delays are systemic**: often pushed back 2-6 weeks. 4. **Electronic filing and CAA channels are relatively stable**: applications submitted through a CAA are less affected. 5. **A "backlog surge" appears after a shutdown ends**: recovery still takes weeks to clear. --- # If You Apply for an ITIN, Will You Become a US Tax Resident? (2026 Comprehensive Guide) In cross-border business, investment, and tax planning, many people encounter an unavoidable question: **Do I need to apply for an ITIN?** And the follow-up question: "If I apply for an ITIN, will I be deemed a US tax resident? Will I have to pay worldwide income tax?" Today, we'll systematically answer this most-concerned doubt and expand on several related topics. ## I. What Is an ITIN? **ITIN (Individual Taxpayer Identification Number)** is a number issued specifically by the Internal Revenue Service (IRS) to individuals **not eligible for an SSN (Social Security Number)**, for identification within the US tax system. People who apply for an ITIN typically include: - Non-residents with US investments or rental property who need to file taxes; - Foreigners with US-source income (such as dividends, interest, royalties); - Non-residents who, for compliance reasons, need to fill in a tax ID on a W-8BEN / bank account opening / brokerage account; - Spouses or dependents involved in a tax return. Simply put: **An ITIN is the IRS's "account number" to identify and process your taxes - it represents no immigration or residency status.** ## II. ITIN ≠ US Tax Resident This is where everyone gets most confused. **Key point: Owning an ITIN does not automatically make you a US tax resident.** US **tax residency determination** mainly relies on the **Substantial Presence Test (SPT)** or the **Green Card Test**: 1. **Substantial Presence Test**: If a person accumulates **183 days** in the US over the past three years under a formula, they're generally deemed a tax resident. Formula: current-year days in the US + 1/3 of last year's days + 1/6 of the year before ≥ 183. 2. **Green Card Test**: A holder of a US green card (lawful permanent resident) automatically becomes a tax resident. Note: - Whether you're a tax resident is completely unrelated to whether you have an ITIN; - Even without an ITIN, if you stay in the US beyond the day threshold, the IRS will still deem you a tax resident. Therefore, **an ITIN itself is just a tax number, not a "tax resident certificate."** ## III. Why the "ITIN = Tax Resident" Misunderstanding? 1. **An ITIN is for tax filing, not status**: It's a number the IRS assigns you to process US-related income. If you have income in the US (e.g., rent, dividends), the ITIN merely lets the IRS record your tax payments - it doesn't automatically make you a resident. 2. **Banks/brokers' compliance requires an ITIN**: US financial institutions may require foreign clients to provide an ITIN, for anti-tax-avoidance and information reporting purposes. Many then think "providing an ITIN = being deemed a US tax resident," but it's just a compliance step. 3. **Worldwide taxation targets tax residents, not ITIN holders**: The US does require tax residents to report worldwide income, but the vast majority of ITIN holders are still "non-resident aliens (NRA)" who only pay tax on "US-source income." ## IV. Common Follow-up Questions After Applying for an ITIN ### 1. Do I need to file US taxes? - If you only have an ITIN but no US-source income, you don't need to file. - If you have US rental property, securities interest/dividends, royalties, etc., you must file as a "non-resident." ### 2. Will the ITIN be automatically exchanged under CRS / FATCA? - **CRS (Common Reporting Standard)**: The US did not join CRS, so an ITIN will not be automatically exchanged with your home-country tax authority under CRS. - **FATCA (Foreign Account Tax Compliance Act)**: The US requires foreign financial institutions to report information on US tax residents. If you're merely an ITIN holder but not a tax resident (NRA), FATCA generally won't be triggered. But some financial institutions may "apply stricter standards" and request extra documentation. ### 3. If I later actually become a US tax resident (e.g., immigrate or reside long-term), will the ITIN automatically convert to an SSN? - It won't convert automatically, but if you later obtain an SSN, you must use the SSN in place of the ITIN when filing and notify the IRS. ### 4. Will an ITIN affect immigration? - Applying for an ITIN itself won't affect immigration. - But the IRS system records your tax filing history, which may serve as reference material when applying for a visa or immigration in the future (e.g., proving you have a compliant tax record). ### 5. How long is an ITIN valid? - If not used for tax filing for 3 consecutive years, the ITIN automatically expires. If you have no US-source income, you can have us file a zero return to extend it; if it expires, it needs to be reactivated. - Note: Platform withholding tax is not the same as proactively filing your own taxes. Don't think that binding an ITIN to a platform means you've proactively paid taxes. Proactively using an ITIN for tax purposes generally means you've submitted a 1040-NR or 1040 to the IRS. ## V. Real Cases - **Case 1: Mr. Zhang (invests in US stocks from abroad)**: Mr. Zhang has no SSN, but needed a tax ID to open a brokerage account, so he applied for an ITIN. His US stock dividends were withheld at 30%. At year-end he can use the ITIN to file and claim a refund. He is not a US tax resident - just a foreign investor with US investment income. - **Case 2: Ms. Li (owns US rental property)**: Ms. Li is applying from outside the United States, but owns US property and receives monthly rental income. She needs to use an ITIN to file taxes and pay the corresponding tax. If she sells the property later, she must also report capital gains. She is an ITIN holder but still a "non-resident taxpayer." - **Case 3: Mr. Wang (studying in the US)**: Mr. Wang studies in the US under an F-1 visa. He has no SSN, but his school scholarship involves tax filing, requiring an ITIN. He remains a non-resident student; whether he becomes a tax resident depends on days of presence, not on the ITIN. Here's the key point: Students on **F, J, M, Q visas** are usually treated as "exempt individuals" (exempt from the substantial presence test) during their **first 5 calendar years**, so even if they stay in the US over 183 days, those days are **not counted toward the SPT.** Therefore, international students are generally deemed non-resident aliens (NRA) within their first 5 years. US international students typically aren't tax residents within 5 years; starting in year 6, if they reside in the US long-term, the IRS will deem them tax residents and they must then report worldwide income. ## VI. Summary and Reminders **Core conclusions:** - **An ITIN is not proof of US tax residency.** - Applying for an ITIN won't automatically make you a tax resident, nor trigger worldwide taxation. - Whether you're a US tax resident depends on "days of presence" and "green card status." **Additional reminders:** - If you only need an ITIN for cross-border e-commerce or investment, there's no need to worry excessively. - If you plan to reside in the US long-term or immigrate in the future, learn the tax residency rules and plan ahead. - While using an ITIN, maintain reasonable and compliant tax records to avoid future disputes. **In one sentence: An ITIN is just a number - it lets the IRS find you, but it doesn't change your tax identity. Whether you're a US tax resident ultimately depends on "whether you're in the US, and for how long."** # Does Applying for an ITIN Affect Your US Visa or Future Immigration? A Clear Explanation! # Does Applying for an ITIN Affect Your US Visa or Future Immigration? A Clear Explanation In the process of helping people apply for an ITIN, we often get asked questions like: - "I'm about to apply for a US visa. If I apply for an ITIN first, will it affect how the consular officer judges my case?" - "If I have immigration plans later, will the ITIN become a burden?" - "Once I have an ITIN, will the US government consider me to have US tax obligations, increasing my risk?" These worries are common, but most of them are actually **misunderstandings about the ITIN**. Today, in one article, we'll help you fully understand: - What exactly is an ITIN? - Why does an ITIN have almost no direct conflict with visas or immigration? - In what situations can an ITIN actually become a "plus" for you? ## 1. What Is an ITIN? Why Do So Many People Need It? **ITIN stands for Individual Taxpayer Identification Number**, a personal taxpayer identification number issued by the Internal Revenue Service (IRS). Its essential function is just one: **to file taxes or complete tax-related matters**. It primarily applies to: - Non-US residents who are not eligible to apply for an SSN (US Social Security Number); - People who have income, investments, real estate, partnerships, or dividend income in the US, or who must file taxes due to legal or platform requirements; - For example: someone who bought a property in the US and rents it out, a cross-border e-commerce seller, or an investor receiving dividend income from US stocks. So, the ITIN is effectively a **"tax-only ID number."** It is not equivalent to a green card, a visa, or an SSN. ## 2. The Relationship Between an ITIN and a US Visa Many people worry: "If I have an ITIN, will the US consulate think I have immigrant intent?" In reality, when reviewing an application, a consular officer cares about only two things: 1. Whether you meet the visa requirements (funds, purpose, documentation); 2. Whether you have immigrant intent. An ITIN does not directly reflect immigrant intent. On the contrary, it proves that: - You may have had investments, income, or compliant tax behavior in the US; - You are willing to fulfill your tax obligations in accordance with US law. In the eyes of a consular officer, this can even be a **positive signal**. Because what the US government cares about most is: are you a law-abiding person? Are you willing to pay taxes according to the law? **For example:** - If a cross-border seller goes to the US to attend a trade show, and the consular officer sees that they hold an ITIN along with a tax filing record, they may actually view this person as a legitimate business operator - more trustworthy than someone with no tax record at all. - For student visas (F1), tourist visas (B1/B2), and similar, the ITIN is basically not within the scope of review. Conclusion: **An ITIN will not become a burden on your US visa application.** As long as your application materials are truthful, the visa outcome has nothing to do with your ITIN. ## 3. The Relationship Between an ITIN and Immigration Many friends also worry: "If I plan to immigrate to the US later, will having an ITIN be used as evidence that 'I wanted to immigrate all along'?" The answer is also no. **There are three reasons:** 1. **An ITIN is not an immigration tool**: It is limited to tax matters and has no direct connection to immigration status. 2. **Immigration and IRS information is segregated**: Although both belong to the US government, USCIS (United States Citizenship and Immigration Services) and the IRS do not have fully integrated data systems. An immigration officer will not automatically presume you have immigration intent just because you hold an ITIN. 3. **Paying taxes is actually a plus**: If in the future you immigrate through investment, entrepreneurship, or employment, being able to prove that you have **long complied with US tax law and actively paid taxes** will make your application more persuasive. **A real case:** A client applying for an EB-5 investment-based immigration had, over the previous few years, held and rented out property in the US and filed taxes with an ITIN every year. Later, when submitting the immigration application, the immigration attorney actually used these tax records as strong evidence of "compliance with US law," helping the client pass the review smoothly. So, **an ITIN will not affect your immigration - on the contrary, it may serve as supporting evidence that you are a law-abiding applicant.** ## 4. In What Situations Might an ITIN Be "Misunderstood"? Although the ITIN itself has no negative impact, the following two situations require attention: 1. **You hold an ITIN but do not file taxes for a long time** - The IRS system will retain a record showing "number exists but no return filed." - If this is retrieved during a visa or immigration application, it may raise questions about "possible tax evasion." 2. **You use the ITIN for something inconsistent with your status** - For example, using the ITIN to apply for benefits or loans that actually require an SSN could be misinterpreted as fraud. The way to avoid this is simple: - File taxes compliantly as required; - Use the ITIN only in tax-related scenarios, and do not "abuse" it. ## 5. The Right Mindset for Applying for an ITIN To sum up, an ITIN is like a key: - Do you have investments in the US? An ITIN lets you file taxes legally; - Do you want to collect US stock dividends? An ITIN helps reduce your withholding tax rate; - Do you want to open a cross-border e-commerce store? An ITIN lets you operate compliantly. It is neither a "stepping stone" to immigration nor a "stumbling block" to a US visa. What truly affects the outcome of your visa or immigration application is never the ITIN, but rather: - Whether you have genuine documentation; - Whether you meet the visa/immigration requirements; - Whether you comply with US legal systems. In other words, **an ITIN is a compliance tool, not a status label.** ## 6. Frequently Asked Questions (Q&A) **Q1: Once I have an ITIN, will the US force me to file taxes every year?** No. You only need to file taxes when you have income or related tax obligations in the US. Holding an ITIN itself does not equal a tax obligation. **Q2: I plan to apply for a green card later. Is applying for an ITIN now redundant?** No. An ITIN and a future SSN are two separate tracks and do not conflict. If you obtain an SSN, you can apply to cancel the ITIN. You can contact the IRS to merge your ITIN tax records onto your SSN. **Q3: I'm applying for a tourist visa. If the consulate finds out I have an ITIN, will they suspect I'm going to work in the US?** No. As long as your visa application materials are truthful, a consular officer will not conclude you intend to work illegally just because you hold an ITIN. ## 7. Conclusion In an era of cross-border business, investment, and going global, the ITIN has become an essential compliance tool for many people. Rather than worrying about whether an ITIN will affect your visa or immigration, look at it from another angle: - It proves you are complying with US law; - It makes your financial behavior more transparent and lawful; - It may even become a "positive record" in a future immigration application. So, if you genuinely need an ITIN, don't hesitate. Applying for an ITIN itself **will not drag down your visa or immigration plans**; on the contrary, it will let you move forward more steadily and further. If you are considering applying for an ITIN, or are worried about the relationship between an ITIN and visas or immigration, first sort out your own needs clearly, then make a decision based on professional advice. --- # Applying from Outside the US with an ITIN: Which Bank Accounts and Credit Cards Can You Get? A Planning Roadmap (Including East West Bank, Cathay, and Capital One) After receiving their ITIN (Individual Taxpayer Identification Number), many friends ask me: "I'm applying from outside the United States (from my home country). Besides filing taxes, what else can this string of numbers do?" The answer is - used well, it can open the door to US banks and credit cards for you, helping you build personal credit, position US-dollar assets, and optimize cross-border collections and payments. Today, in a detailed guide, I'll incorporate **East West Bank**, **Cathay Bank**, and **Capital One (C1) credit cards** to help you design a clear action plan. ## 1. Why Can an ITIN Be Used to Apply for Banks and Credit Cards? An ITIN is a taxpayer identification number issued by the IRS to non-residents who do not have an SSN, mainly for tax filing. But its identity-verification function is also accepted by some banks and financial institutions as a credential for opening accounts or applying for credit cards. **Core functions:** 1. **Account opening**: Some US banks support an ITIN in place of an SSN 2. **Card approval**: Card issuers (such as C1, Amex) accept ITIN applications for credit cards 3. **Fund management**: Link to PayPal US, Stripe US, and US stock brokerages 4. **Compliant investing**: Conveniently hold assets such as US stocks, US Treasuries, and funds Simply put, with an ITIN, your "identity" within the US financial system is essentially established, and you can start building a credit history from scratch. ## 2. Bank Account Options (Including East West Bank and Cathay) ### 1. Remote account opening (available from abroad) Many banks restrict accounts for non-residents, but the following are relatively friendly, with **East West Bank** and **Cathay Bank** being the top choices for ITIN holders. Currently, East West and Cathay also accept applicants from outside the US using a home-country proof of address plus a passport. ### 2. Opening accounts in person in the US (faster credit growth) If you have the opportunity to travel to the US, consider: - **Chase**, **Bank of America (BofA)** - **Citi** - **Wells Fargo** - **US Bank** - A local Credit Union **Requirements**: ITIN + passport + US proof of address (utility bill / bank statement) + minimum deposit ## 3. Credit Card Options ### 1. Apply directly with an ITIN (some remotely) The first step in building credit is to apply for a card that is ITIN-friendly. **Capital One (C1) is a typical example.** ### 2. Apply after building a credit record Once your credit score reaches 680+, you can apply for: - **Chase Freedom / Sapphire series** - **Citi Premier / Double Cash** - **BofA Customized Cash** - **Amex Gold / Platinum** It is recommended to first deposit funds at the bank and keep transactions active, then apply for a secured card after 3-6 months, and later upgrade to a regular card. ## 4. Recommended Planning Roadmap (East West + Cathay + C1 Combination) ### Stage 1: Getting Started (0-6 months) 1. **Apply for an East West Bank account online** - Advantage: simple process, Chinese-language customer service, low account-opening threshold - Use: receiving and making payments, serving as the credit card repayment account 2. **Also apply for a Cathay Bank account** - Advantage: stability of a traditional bank, suitable for long-term holding 3. **Apply for a C1 Platinum credit card** - Advantage: high approval rate, steadily increasing credit limit - Usage: use 2-3 times per month, keep a low utilization rate (under 30%) 4. **Backup account**: open Wise US or Payoneer for convenient cross-border collections ### Stage 2: Expansion (6-12 months) 1. After your credit history reaches six months, apply for a second card (such as C1 QuicksilverOne or Amex Blue Cash) 2. Keep East West and Cathay accounts active (at least 1-2 transactions per month) 3. If you have the chance to visit the US, open Chase / BofA accounts in person and apply for a secured card at the same time ### Stage 3: Advanced (12 months+) 1. With a credit score of 700+, apply for premium cards (Amex Platinum, Chase Sapphire Preferred) 2. Diversify across multiple banks to avoid concentrating credit with one institution 3. Use credit + accounts to achieve investing (US stocks, funds, real estate) and large-consumption financing ## 5. Important Notes - Address preparation: you may use a relative's address or a legitimate address-hosting service (such as a Mailbox) - **Account activity**: especially for East West, Cathay, and C1 - accounts may be closed if left unused for long periods - **Application pace**: avoid applying for too many credit cards in a short time (concentrated hard inquiries will lower your score) - **Best time to visit the US**: it is recommended to go after your ITIN is approved and your credit history reaches 6 months, as major banks will be more likely to approve cards - **Fund safety**: pay attention to exchange rates and fees on cross-border transfers; for large amounts use Wire, for small amounts use ACH or third-party platforms **Final suggestion** An ITIN is the stepping stone into the US financial system, but to truly enjoy high-limit credit cards, low-interest loans, and quality banking services, you need to manage your credit over the long term, keep accounts active, and plan your application pace sensibly. --- # Do You Need to File State Taxes with an ITIN? A Clear Explanation (2026 Latest Guide) After applying for a US tax ID - the ITIN - many people wonder: "Do I have to pay state taxes? Do I have to pay them in every state?" Actually, this is a very common question, especially for cross-border e-commerce sellers, real estate investors, and US stock investors, who all encounter similar confusion. Today, in the **most plain-language way**, we'll clarify: - What exactly is an ITIN? - Is there a direct relationship between an ITIN and state taxes? - Under what circumstances do you pay state taxes? - Which states have state taxes, and which don't? - What should cross-border individuals pay attention to? ## 1. First, Understand: What Is an ITIN For? **ITIN (Individual Taxpayer Identification Number)** is the US individual taxpayer identification number. Its function is simple: to give people who are not eligible for a US SSN (Social Security Number) an "ID number" they can use to file taxes in the US. Who uses an ITIN? - **Cross-border e-commerce sellers**: selling goods on platforms such as Amazon, eBay, and Etsy, who need to file taxes. - **US stock investors**: used when opening a brokerage account and filing taxes. - **Property-investing landlords**: with rental income to report. - **Those needing to reclaim withholding tax**: such as interest, dividends, and royalties. - Those needing to apply for US credit cards and bank accounts. Note: **An ITIN is essentially a federal tax number**, whose "home" is the IRS. So, applying for an ITIN does not automatically mean you must pay state taxes. ## 2. The "Two-Tier Structure" of US Taxation In the US, taxes are divided into two tiers: 1. **Federal Tax** - Collected uniformly by the IRS, the same across the country. - For example: federal personal income tax, federal corporate income tax, capital gains tax. - No matter which state you are in, as long as you have income in the US, you must deal with the IRS. 2. **State Tax** - Each state decides for itself whether and how to collect. - Some states have very high rates (such as California), while others don't collect at all (such as Texas and Florida). - Taxes also vary, such as state personal income tax, state corporate tax, sales tax, and property tax. By analogy: the federal tax is like a "central tax," uniform nationwide; the state tax is like a "local tax," decided by each jurisdiction. So, merely holding an ITIN only means you've entered the "federal tax system" - it does not mean you must pay state taxes. ## 3. When Does "State Tax" Get Triggered? The core point in one sentence: **As long as you establish an economic connection with a state, that state may ask you for taxes.** Common triggering scenarios include: ### 1. You registered a company in a state - You register a California LLC with the company address in California. Then California will collect your **state tax / franchise tax**. - A California LLC must pay a **minimum of $800** per year even with no income. ### 2. You have residency or an address in a state If you hold an ITIN or SSN, live in New York for a year, and have income, New York State will require you to file a state return. ### 3. You own property or assets in a state - You buy an apartment in New York and rent it out; the rental income is subject to **federal tax + New York state tax**. - You buy a house in Texas and rent it out; although Texas has no personal income tax, you may still owe **property tax**. ### 4. You have business or inventory in a state Cross-border e-commerce sellers should pay special attention: - If your goods are stored in an Amazon warehouse in a state (such as a California warehouse), you establish a "tax nexus" with that state. - That state may require you to file sales tax. ## 4. Which States Have State Taxes, and Which Don't? Of the 50 US states, most have state taxes, but there are also "tax havens." ### States with state income tax (the majority) - **California (CA)**: highest rate, up to 13.3%. - **New York (NY)**: rate of 4%-10.9%, plus an additional city tax in New York City. - **New Jersey, Illinois, Massachusetts**, etc., basically all require payment. If you have a company, property, or business in these states, you will pay state taxes. ### The 9 states with no personal income tax - Florida - Texas - Nevada - Washington - Alaska - Wyoming - South Dakota - Tennessee - New Hampshire (except interest and dividends) This is also why many people like to register companies in Wyoming, Delaware, and Nevada - the state tax burden is light. ## 5. Must You Pay State Taxes Just Because You Have an ITIN? The answer is clear: **Not necessarily.** An ITIN is a **federal tax number**. Whether you need to pay state taxes depends on whether you have an economic connection with a state. - If you only invest in US stocks and use an ITIN to open a brokerage account: only federal tax is involved, no state tax. - If you are applying from outside the US and use an ITIN to report rental income (such as a property in New York): you must pay federal tax + New York state tax. - If you register a California LLC and sell goods on Amazon US: you must pay California state tax + federal tax. - If you register a Wyoming LLC with business mainly online: only federal tax, no state income tax (but sales tax may still apply). So, **tax ID ≠ state tax obligation**; the key factor is still where you have business or assets. ## 6. Typical Cases for Cross-Border Individuals ### Case 1: Xiao Zhang invests in US stocks Xiao Zhang, from outside the US, uses an ITIN to open a brokerage account and trade stocks. - Gains: stock dividends, capital gains. - Taxes: only federal tax is required, no state tax. ### Case 2: Xiao Li does Amazon FBA Xiao Li registered a California LLC and stores goods in Amazon warehouses. - Gains: e-commerce profits. - Taxes: federal tax + California state tax + sales tax required. ### Case 3: Xiao Wang buys property in New York Xiao Wang bought an apartment in New York and rents it to local tenants. - Gains: rental income. - Taxes: federal tax + New York state tax required. ### Case 4: Xiao Chen registers a Wyoming company Xiao Chen registered a Wyoming LLC, with business mainly providing online consulting services. - Gains: consulting fees. - Taxes: only federal tax, no state income tax. ## 7. Key Points for Cross-Border Individuals to Watch 1. **Choosing the right state of incorporation saves a lot of tax** - High-tax states like California and New York are not recommended for beginners. - Wyoming and Delaware are better suited for e-commerce and asset-light businesses. 2. **Distinguish sales tax from state income tax** - State income tax is on "income." - Sales tax is on "consumption," often encountered by e-commerce sellers. - **FBA sellers should beware of sales tax**: Amazon automatically collects sales tax for some states on your behalf, but you may still need to file. - **Property investors should watch both federal and state tax**: when buying to rent, rental income is reported on federal tax, and the state where the property is located may also tax it. - **File on time; don't owe taxes - owing taxes may affect your visa/immigration**: the US tax and credit systems are linked; owing taxes may affect future visas, loans, and even immigration applications. Federal tax is generally filed by April 15 each year; state tax rules vary by state, with many aligning with the federal deadline. If you plan to apply for a visa, loan, or even a green card in the future, your tax filing record is very important. ## 8. Summary - **An ITIN is a federal tax number; it does not mean you automatically owe state taxes.** - Whether you pay state taxes depends on whether you have an economic connection with a state: company, property, residency, business, or inventory. - Most states have state taxes, but 9 states have no personal income tax. - The most common situations for cross-border individuals are: - Investing in US stocks → federal tax only. - Investing in property → federal tax + the property state's tax. - Registering an e-commerce company → federal tax + the state of incorporation's tax + sales tax. Conclusion: **Tax ID ≠ state tax obligation; the real deciding factor is "which state you have a relationship with."** **Tip** If you only use an ITIN to report investment income, you don't need to worry about state taxes; if you do e-commerce or buy property, it's best to consult a professional from the start, choose the right state of incorporation, and plan your taxes - otherwise you may end up overpaying a lot of "avoidable money." Feel free to share in the comments; your experience may help others! --- # A Full Breakdown of US Married Filing Jointly: Who Can, What Conditions Are Required, and Is an ITIN Mandatory? (2026 Latest Guide) When filing US taxes, married couples can choose **Married Filing Jointly (MFJ)** or **Married Filing Separately (MFS)**. Many new immigrants, families working in the US on visas, or friends in cross-border marriages wonder: - Can we file jointly? - If one spouse is not in the US, can we file together? - Is an ITIN mandatory? - What if my spouse doesn't have an SSN? Today, we'll walk through the **conditions, advantages, and ITIN requirements** for filing jointly, plus the specific process. ## 1. What Is Married Filing Jointly (MFJ)? In the US, married couples can choose **MFJ (Married Filing Jointly)** when filing taxes, meaning both spouses combine their full-year income onto one return (Form 1040), and the IRS calculates the tax owed uniformly. **Advantages:** 1. **Higher standard deduction** - 2024: single or separate filing standard deduction $14,600 - Joint filing: $29,200 (exactly doubled) 2. **More generous tax brackets**: for the same income, MFJ often enjoys a lower marginal rate than MFS or single filers 3. **More credits and benefits**: including the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), education credits (AOTC, LLC), etc. - under MFS, many of these credits are simply unavailable **In one sentence:** If there is a large income gap between spouses, or there are household deductions and dependent children, filing jointly is almost always more advantageous. ## 2. Who Can File Jointly? According to IRS rules, **all of the following must be met at the same time**: a legal marriage + still married in the tax year + both spouses agree + at least one spouse is a tax resident or treated as a resident. ## 3. Special Cases for a Non-Resident Spouse Many people ask: **If one spouse has no SSN and is not even in the US, can we file jointly?** The answer is: **Yes, but you must apply for an ITIN.** ### 1. What is an ITIN? An ITIN (Individual Taxpayer Identification Number) is an identification number issued by the IRS to individuals who are not eligible for an SSN, used for tax filing and tax records. - An ITIN is not a work permit - An ITIN is not an immigration status - An ITIN is used only for tax-related purposes such as filing taxes, receiving refunds, and opening some bank/investment accounts ### 2. Why is an ITIN mandatory? If the spouse has no SSN, the US tax system cannot identify them. Joint filing requires both spouses' SSN or ITIN to be entered on the return, so a non-resident spouse must obtain an ITIN first in order to use MFJ. ### 3. Application process - Complete **Form W-7** (ITIN application) - Prepare the spouse's passport (original or IRS-accepted certified copy) - Attach the marriage certificate (an English translation is recommended) - Mail together with the joint return (Form 1040) to the IRS ITIN Processing Center ## 4. How to Prove the Marriage? Does the Marriage Certificate Need Notarization? A **marriage certificate** is generally a copy of the marriage certificate (+ English translation). - If the marriage certificate is not in English, it is recommended to translate it into English and sign a translation statement - Notarization is not explicitly mandatory per the IRS, but if the authenticity of the document is in doubt, the IRS may request a notarized copy or a more formal proof - If you are applying for an ITIN for your spouse for the first time on a tax return, attaching the marriage certificate can speed up review and prevent the IRS from questioning the marital relationship ## 5. Common Scenarios for Filing Jointly ### Scenario 1: Both spouses are in the US and have SSNs - File MFJ directly via online e-file - No ITIN needed ### Scenario 2: One spouse in the US (has SSN), the other abroad (no SSN) - MFJ is allowed - An ITIN must be obtained for the overseas spouse (Form W-7 + passport + marriage certificate + tax return) ### Scenario 3: One spouse is H1B / L1 / green card holder, the other is on a B1/B2 short-term visit - MFJ is still allowed - File under the resident spouse's election provision (IRC 6013) - The non-resident spouse must apply for an ITIN ### Scenario 4: Married within the year - As long as you are married as of December 31, you are treated as married for the whole year - You may choose MFJ or MFS ## 6. Situations Where You Cannot File Jointly - Divorced or legally separated in the year - Marriage not recognized by the US - Both spouses do not agree to MFJ - Unable to obtain the spouse's SSN or ITIN ## 7. ITIN Filing Notes for Joint Returns 1. **Timing** - An ITIN can only be obtained by mailing the W-7 form to the IRS, or in person via a Certified Acceptance Agent (CAA) / IRS office - Processing typically takes 8-12 weeks, depending on IRS review 2. **Documents** - A passport is the preferred identity document - A marriage certificate translation is recommended (sometimes not required) - The passport must be valid for more than 6 months 3. **One-time application** - You can apply for the ITIN together with the tax return at the first MFJ - The IRS issues the ITIN first, then processes the refund (refund estimated at 2-6 months, depending on IRS review) ## 8. Married Filing Jointly vs. Separately: Which Is Better? **Practical conclusion:** For the vast majority of married couples, MFJ results in a lower tax burden, unless there is a special financial arrangement (such as one spouse having huge medical deductions, bankruptcy, or liability risk), in which case MFS might be considered. ## 9. Frequently Asked Questions (FAQ) **Q1: My spouse is a non-resident. Will filing jointly make his/her worldwide income taxable in the US?** A1: Yes. Once you choose MFJ and are treated as a resident, both spouses' worldwide income must be reported in the US. But some foreign taxes can be offset via the Foreign Tax Credit. **Q2: Must the marriage certificate be notarized when applying for an ITIN?** A2: Not mandatory, but notarization or providing more formal proof can reduce the risk of the IRS requesting additional documents. **Q3: Can I file jointly with my H1B spouse while on a B visa?** A3: Yes, as long as you meet the marriage conditions and apply for an ITIN. **Q4: I got married in June this year. Can I file jointly?** A4: Yes, as long as you are married as of December 31, you are treated as married for the whole year. ## 10. Summary - **Required conditions**: legal marriage + still married in the tax year + both spouses agree + at least one spouse is a tax resident or treated as a resident - **Non-resident spouse**: must apply for an ITIN to use MFJ - **Document preparation**: passport, marriage certificate (English translation), tax return - **Advantages**: higher standard deduction, lower tax rate, more credits available Remember in one sentence: As long as you are married and can apply for an ITIN, you can file jointly, which is usually more advantageous than filing separately. --- # Full Guide to Tax Filing for International Students in the US (2026): Do You Need an ITIN? How to File? How to Report Income? # Complete Guide to US Tax Filing for International Students (2026): Do You Need an ITIN? How to File? What Income to Report? Every tax season, many international students find themselves confused: - Do I need to file taxes? - How do I file without an SSN? Do I need to apply for an ITIN? - Do I need to report internship income, scholarships, or stock trading gains? - Will failing to file affect my visa? - When can I apply for an SSN? Don't worry-this article will walk you through, from zero to one: whether international students in the US need to apply for an ITIN, the filing process, which income must be reported, and common pitfalls to avoid. We recommend saving and sharing it with your fellow students! ## 1. Do International Students in the US Need to File Taxes? First, whether or not you have income in the US, **you must file a tax return or submit the required forms**-the only difference is what you report. According to the IRS (Internal Revenue Service), international students on F-1 or J-1 visas are classified as "Nonresident Aliens." You must file taxes if **at least one** of the following applies: - You have US-source income (employment, scholarships, internships, investments) - You have a US bank account and have received interest - You trade securities accounts or have cryptocurrency gains - Even with no income, you must still file Form 8843 to certify your status **Important reminder:** You must file every year you are in the US. Even with $0 income, you must submit the form (8843); otherwise it may affect future visas, green cards, or immigration records. ## 2. I Don't Have an SSN-Should I Apply for an ITIN? An SSN (Social Security Number) is the tax ID most students obtain when working on campus or during CPT/OPT internships. But if you **don't have an SSN and still have a tax obligation**, you will need to apply for an **ITIN (Individual Taxpayer Identification Number)**. ### When Do You Need to Apply for an ITIN? | Situation | Need an ITIN | | --- | --- | | Receiving a scholarship (no SSN) | | | Have securities account income (no SSN) | | | No income, but spouse/children need to be included in the filing | | | No income, only filing 8843 | No ITIN needed | | Have employment income and already applied for SSN | No ITIN needed | **In short:** If you have income but no SSN, you must apply for an ITIN to complete your tax filing. ## 3. What Is an ITIN and How Do You Apply? **An ITIN is a tax ID number issued by the IRS**, designed for non-US residents who are not eligible for an SSN. It is used for filing taxes, completing tax forms (such as the W-8BEN), and opening investment accounts. ### Three Ways to Apply for an ITIN: 1. **Apply by mail yourself** - Mail Form W-7, your original passport, and supporting documents to the IRS headquarters. Long processing time, hard to track, and a high rejection rate. 2. **Use a CAA (Certified Acceptance Agent) authorized by the IRS to apply on your behalf (recommended)** - No need to mail your original passport - Can help prepare documents and verify identity - Can provide mail-receiving and status-tracking services 3. **Visit an IRS office in the US in person** - Suitable for those already in the US who can visit an IRS office (appointment required); your original passport is verified on the spot. ## 4. Tax Filing Process for International Students in the US ### Step 1: Gather Your Income Documents Different types of income come with different tax forms: | Form | Description | | --- | --- | | W-2 | Wage income from on-campus work/internships | | 1099-NEC / 1099-MISC | Self-employment or contract income | | 1042-S | Scholarship, interest, and treaty-exempt related income | | 1099-INT | Bank interest | | 1099-B / 1099-K | Income from stocks, funds, cryptocurrency, platform transactions, etc. | It is recommended to log in to your school, HR system, and bank/brokerage accounts in early spring (January-February) to view and download these forms. ### Step 2: Determine Your Tax Status (Nonresident or Resident) - F-1 and J-1 students typically in the US for fewer than 5 years are "**Nonresident Aliens**" - After more than 5 years, you may become a "**tax resident**" (even if you still hold an F-1 visa) Your tax status determines the tax form format you use and whether you can claim US household tax credits, etc. ### Step 3: Choose a Filing Method | Method | Suitable for | Characteristics | | --- | --- | --- | | Fill out Form 1040-NR yourself | Experienced and patient individuals | Free, but error-prone | | Use specialized software: Sprintax, Glacier Tax Prep | Most international students | Safe, compliant; school may provide a code | | Hire a professional tax preparer | Those with complex income, investments, or treaty exemptions | Personalized handling, more secure | Nonresident status cannot use TurboTax and other US domestic tax software. ### Step 4: Submit Your Tax Return - After completing the forms, if you have no SSN, you must submit the **ITIN application (Form W-7)** together with your tax return (1040-NR) - Those with an SSN can e-file (partially supported by Sprintax); those without an SSN must mail it in **Deadline:** The 2026 tax filing deadline is **April 15** **Mailing address (IRS processing center):** > Department of the Treasury > Internal Revenue Service > Austin, TX 73301-0215 USA ### Step 5: Pay Taxes or Wait for a Refund The system will automatically calculate whether you are due a refund, owe taxes, or break even. If you owe taxes, you can pay by: - Check or money order - Online bank transfer (IRS Direct Pay) If you overpaid, the refund can be issued by mail or electronically, typically arriving within 4-12 weeks. ## 5. Which Income Must Be Reported? | Income Type | Taxable? | Notes | | --- | --- | --- | | Campus employment (library, cafeteria, etc.) | | Has a W-2 form | | Internship income (CPT / OPT) | | Has a W-2 or 1099 | | Scholarship (living expenses portion) | | The portion used for room and board is taxable income | | Scholarship (tuition/books portion) | | Qualifies for exemption, not reported | | Bank interest | | Usually 1042-S or 1099-INT | | Stock / Crypto gains | | Has 1099-B or 1099-K | | Family remittance / messaging-app transfers | | Not considered income, no filing required | **Special note:** Some countries (such as China) have tax treaties with the US that may provide exemptions or reduced rates on certain income such as scholarships or wages, which can be claimed via Form 1042-S or W-8BEN. ## 6. What Are the Consequences of Not Filing or Filing Incorrectly? - Leaves an IRS record of unpaid taxes or non-compliance - Affects future US visa renewals, OPT, H1B, and green card applications - Denies future tax ID or refund applications - Delays ITIN issuance and affects account opening, etc. Conclusion: Filing taxes is part of maintaining your status compliance-do not overlook it! ## 7. Frequently Asked Questions (Q&A) **Q1: Do I still need to file if I have absolutely no income?** Yes. You must submit Form 8843 to show your nonresident status, even if your income is $0. **Q2: Can I apply for an ITIN and SSN at the same time?** No. If you already have an SSN, you cannot apply for an ITIN. **Q3: Can I open a US bank or securities account with an ITIN?** Most platforms accept an ITIN (such as Charles Schwab, Fidelity, TD Ameritrade, etc.) **Q4: How long does it take to get an ITIN approved?** The normal period is about 9-13 weeks; going through a CAA may be faster (8-12 weeks). **Q5: Can I use an overseas address (outside the US) to file taxes and receive IRS mail?** Yes, but the risk is higher. We recommend using a US mailing address or a mail-forwarding service. ### Summary: International Student Tax Filing Checklist - Determine whether you have a filing obligation (income or submitting 8843) - Determine whether you need to apply for an ITIN - Collect various tax forms: W-2, 1042-S, 1099, etc. - Prepare Form W-7 (if applying for ITIN) + Form 1040-NR - Mail or e-file - Note the tax filing deadline - Keep IRS correspondence (such as ITIN notices, refund checks) ## 8. When Can International Students Apply for an SSN? An SSN (Social Security Number) is one of the most important identity numbers in the US, mainly used for: - Tracking work records - Tax filing purposes - Opening bank accounts, building credit history, securities accounts, applying for a driver's license, etc. International students (F-1 / J-1) are generally only eligible to apply for an SSN **when they have legal employment**. Common situations include: 1. **On-campus Employment** - Such as library, cafeteria, student center positions - Requires an Employment Letter from the school - Usually no more than 20 hours per week 2. **CPT (Curricular Practical Training)** - An internship that is part of the curriculum requirement - The school must issue CPT authorization (shown on the I-20) - Must be approved by the school and DSO before starting work 3. **OPT (Optional Practical Training)** - Up to 12 months of internship before or after graduation - Can work and apply for an SSN only after the EAD card (work permit) is approved 4. **J-1 Exchange Visitor / Intern** - May apply for an SSN if work authorization is obtained - Requires Form DS-2019 + employer letter + DS approval letter ### What Materials Do You Need to Apply for an SSN? When visiting your local **Social Security Administration (SSA) office** to apply, you typically need the following: | Material | Description | | --- | --- | | Original passport | Including the valid visa page | | I-20 or DS-2019 | Shows your status | | I-94 entry record | Printable online (i94.cbp.dhs.gov) | | Employer letter + school stamped letter | Required for on-campus employment | | CPT/OPT proof | If applicable, bring I-20 or EAD card | | Complete Form SS-5 | Fill out on-site or download and print in advance | **Reminders:** - **You must apply for an SSN only when you are eligible to work**; you cannot "pre-apply" - Without a job offer or authorization, the SSA will refuse to issue an SSN - An SSN is valid for life and does not expire upon leaving the US If you are not yet eligible for an SSN but need to file taxes or open a securities account, it is recommended to apply for an ITIN as a substitute. If you obtain an SSN later, notify the IRS to update your records. --- # Investing in US Real Estate from Abroad: How to File Taxes on Rental/Sale Income? Do You Need an ITIN? [Complete 2026 Guide] As the concept of global asset allocation becomes increasingly common, more and more people abroad are investing in US real estate. Whether as a stable source of rental income or waiting for appreciation before selling for cash, the US real estate market remains attractive to overseas investors. However, while enjoying the returns, how to pay taxes legally and compliantly, and whether an ITIN (Individual Taxpayer Identification Number) is required, have also become core concerns for many investors. This article will provide a detailed analysis of the following questions: 1. Can foreign nationals buy property in the US? 2. How to file taxes on US rental property? 3. How to pay taxes after selling property? 4. Is it necessary to apply for an ITIN? 5. Can a tax treaty reduce the tax burden? 6. What tax pitfalls should you watch out for in practice? ## 1. Can Foreign Nationals Buy Property in the US? The answer is **yes**. The US real estate market places no restrictions on foreigners. You don't need a green card, visa, or even to visit the US in person to view the property. Any non-US citizen or resident, including those living abroad, can directly purchase remotely-residential, apartments, commercial property, land, and other real estate-in their own name or through a company, via local US agents or agencies, and manage and buy/sell it. - **No green card or visa required** to purchase; - Can buy with cash or apply for a loan (usually requiring a higher down payment); can wire US dollars directly; - Holding structure: can hold in personal name or register a company/trust; - Legal protection: clear title, transparent and public title records; - Property can be occupied, rented, left vacant, or resold, with no legal restrictions; - Rental management: can delegate to a property management company. But while you own the property, you also become a "real estate holder" under US tax law, and thus two types of taxes are involved: **rental income tax during the holding period** and **capital gains tax upon sale**. ## 2. How to File Taxes on US Rental Property? When a foreign national rents out property in the US, the rental income is considered **US-source income**. Even if you are not in the US, you must file taxes according to US law. ### Two Ways to File: 1. **Default method (flat 30% withholding):** - 30% of the total rental income is directly withheld by the tenant or property manager as tax; - No deductions allowed for any expenses (such as loan interest, property tax, repairs, etc.); - Actual tax burden is higher. **For example:** - You own a house in Los Angeles - Monthly rent $3,000, annual $36,000 - Without an ITIN and without filing, the management company will directly withhold $36,000 × 30% = **$10,800 in taxes**! 2. **Elect to report net income (report net tax):** - File **Form W-8ECI + tax return (Form 1040-NR)** with the IRS; - Can deduct related operating costs: loan interest, property management fees, depreciation, insurance, utilities, property taxes, etc.; - Tax rate applies to net profit under the progressive individual income tax brackets (10%-37%), usually far below 30%; If you want to use the second method, **you must apply for an ITIN**. ## 3. How to File Taxes When Selling Property? US real estate transactions are completed by licensed attorneys or escrow agents, and a third party will withhold and remit the **Foreign Investment in Real Property Tax Act (FIRPTA) withholding**, typically **15% of the total transaction price**, not the net profit. Selling a house worth $500,000 means $75,000 is directly withheld as estimated tax. Even if you sell at a loss, this tax is withheld first! When selling US real estate, foreign investors need to pay **Capital Gains Tax**, namely: > **Sale price − original purchase cost (including purchase fees, renovation costs) = taxable profit** ### Tax Process for Foreign Investors Selling Property: 1. **FIRPTA withholding:** - Under the US Foreign Investment in Real Property Tax Act (FIRPTA), 15% of the sale price must be withheld as estimated tax at closing; - Remitted to the IRS by the buyer or escrow agent. 2. **Formal filing:** - The seller files **Form 1040-NR + Schedule D** the following year to report actual profit; - Capital gains tax is calculated, typically **15%-20%** (for holdings over one year); - If the tax owed is less than the withholding, a refund can be requested. 3. **Without an ITIN, you cannot get a refund**, and the withholding effectively becomes "extra money the IRS keeps." For tax matters, it is best to consult a professional tax preparer; this is for reference only. ## 4. Do Foreign Investors Need to Apply for an ITIN? The answer is: **As long as you are involved in rental filing, requesting a refund, or need to legally file and collect proceeds after selling, you must apply for an ITIN.** ### Situations where you need an ITIN include: - Wanting to report rental income on a net basis; - Requesting a refund of FIRPTA withholding after selling property; - Completing forms such as W-8ECI and 1040-NR; - Opening a US bank account and linking real estate funds; An ITIN (Individual Taxpayer Identification Number) is issued by the IRS and applies to **nonresident aliens without an SSN**. It is similar to a "taxpayer number" rather than an identity number. ## 5. Can a Tax Treaty Reduce the Tax Burden? There is a tax treaty between the US and China, but its effect on real estate income is limited. - **Rental income**: falls under "income from immovable property," and the US has primary taxing rights; the treaty provides no relief; - **Capital gains**: gains from selling property also count as income from immovable property and are still taxed by the US; - **Dividends, interest, royalties**, and other financial income are subject to reduced rates (e.g., dividends reduced from 30% to 10%). Therefore, for real estate income and transactions, **you cannot rely on the tax treaty to reduce the tax burden**; they must still be handled under US domestic tax law. ## 6. Common Practical Questions and Suggestions 1. **What happens if I don't file?** - The tenant or property manager will directly withhold 30% in taxes; - The IRS can audit and assess penalties, causing problems when selling or transferring title later; - Without an ITIN you cannot get a refund, resulting in financial loss; 2. **Is it necessary to hire an accountant or tax service?** - It is recommended to engage a professional CPA or CAA to assist with filing and ITIN application; - Rental deductions are numerous and sale taxation is complex; individual handling is error-prone; 3. **What if the property is jointly owned by a married couple?** - It is recommended that both spouses apply for an ITIN; - If rental income is jointly owned, it must be reported separately in proportion; 4. **Best holding structure: individual vs. company?** - Individual name: simple to operate, but unlimited liability; - LLC or trust: good for tax planning and asset protection, but more complex with maintenance costs; 5. **Do I need to file a US state tax return?** - Depends on the state where the property is located; for example, California requires state tax filing, while Florida, Texas, and Washington State have no state income tax; 6. **Is rental income filed once a year? When is the deadline?** - Yes. Every year you must submit the nonresident tax return (Form 1040-NR) with Schedule E by **June 15 of the following year**. An extension can be requested. 7. **Can the FIRPTA withholding be reduced in advance?** - You can apply for a FIRPTA withholding certificate (Withholding Certificate) before the transaction, but you need complete filing materials and an ITIN already applied for; it is best to prepare in advance. ## 7. Summary: Compliance Lets You Hold and Invest with Peace of Mind | Scenario | Need to file? | Need an ITIN? | | --- | --- | --- | | Rental property (default method) | No (withheld by tenant) | No | | Rental property (net income reporting) | Yes | Yes | | Property sale | Yes | Yes (for refund) | | US account opening / linking rental income | Recommended | Yes | The US tax system is complex, but as long as you file compliantly, apply for an ITIN through the proper process, and properly record expenses and income, you can legally enjoy the returns from real estate while avoiding future roadblocks from the IRS when you sell. US real estate is indeed a good global asset allocation option, but you must not ignore the tax compliance costs behind it. The tax mechanisms for renting and selling are completely different. **Planning ahead, applying for an ITIN, and filing correctly** not only lets you save taxes legally and avoid penalties, but also lays a foundation for future reinvestment or transfer. --- # Where Is an ITIN Used When You Have US Business Activities? A Complete Breakdown of All Key Scenarios As more and more people abroad engage in US investments, cross-border e-commerce, remote work, and tax filing, the importance of the ITIN (Individual Taxpayer Identification Number) has become increasingly prominent. But many people are still confused: - Do I actually need to apply for an ITIN? - What can I do with an ITIN? What are the limitations without one? - Besides filing taxes, what else is it useful for? Today, from a practical usage perspective, we'll organize the most complete "ITIN usage scenarios" guide, so you can understand at a glance-**when an ITIN is mandatory, when it is optional, and when you can afford to wait.** ## 1. What Is an ITIN? An ITIN, short for Individual Taxpayer Identification Number, is issued by the IRS (Internal Revenue Service) and is a taxpayer identification code specifically for people **who are not eligible for an SSN (US Social Security Number)**. Typical holders include: - Non-US resident investors - Non-US citizen spouses/children - Foreign nationals with US income - International students without a green card or work permit - Cross-border e-commerce sellers, freelancers, etc. An ITIN is a **9-digit number starting with "9"**, typically formatted as: 9XX-7X-XXXX. ## 2. Why Do I Need an ITIN? | 10 Typical Scenarios ### 1. Enjoy the tax treaty rate on US stock dividends (file W-8BEN) If you invest in the US stock market, especially through platforms such as IBKR and other major brokerages, you receive **dividends** every year, and the US tax authority withholds **30% tax** directly. But-if you are a tax resident of a treaty country and **file Form W-8BEN + have a valid ITIN**, you can enjoy the US-China tax treaty benefit and reduce the dividend tax to **10%**! Without an ITIN: - Even if you file W-8BEN, the IRS system cannot link your identity - Dividend tax is still withheld at the maximum 30% - The brokerage may even flag you as "identity unverified," affecting normal account operation ### 2. Open cross-border collection accounts (such as Stripe, PayPal, Wise, etc.) If you run a TikTok, Amazon, independent store, or overseas service business, you typically need a US collection account for receiving and withdrawing funds, such as: - Stripe (for overseas credit card collections) - PayPal (for receiving client payments) - Wise (for currency settlement) - Mercury / Relay / East West Bank (for linking collections, depending on bank requirements) These platforms **often require tax forms (W-8BEN or W-9)** and verify whether you have a tax ID. Consequences without an ITIN: - Stripe cannot be activated smoothly or gets banned later - PayPal limits your receiving limits - Wise refuses to accept US dollar transfers to you - A US company EIN alone is insufficient to substitute for personal identity verification ### 3. When registering a US company (as owner/responsible person) Registering a US company (LLC / C-Corp) does not mandatory require an ITIN, but once you are the company's responsible person (or sole member), the following tax/identity scenarios arise: - Applying for an EIN (Employer Identification Number) - Filing Form W-8BEN-E or 5472 - Submitting tax information to platforms like Stripe - The IRS requires the company's responsible person to provide a TIN (including ITIN) With an ITIN: - Can serve as the company responsible person's identity verification - Increases trust from banks/platforms in your identity - Allows smooth filing (1040-NR / 1120, etc.) ### 4. Submitting US tax returns (such as 1040-NR, refunds) If you are a nonresident but have had US-source income (such as rental property, part-time work, scholarships, etc.), you need to file a return (such as 1040-NR). Without an SSN, you use an ITIN. Only with an ITIN: - Can you legally report income - Can you apply for a refund - Otherwise the IRS will not process your filing ### 5. Applying for a US credit card (building credit history) You may have heard of many "US credit card enthusiasts" who start with secured cards to gradually build credit history, but the key behind this is: Foreigners without an SSN → use an ITIN as a substitute An ITIN can be used to: - Apply for certain card types such as Amex, BOA, Capital One, etc. - Begin building a US credit record (FICO score) - Make later loans, car rentals, and online shopping more convenient ### 6. Link US stock platforms and brokerage accounts If you use brokerages such as Merrill, IBKR, and other major platforms, they generally require: - Filing Form W-8BEN - Linking a valid ITIN Benefits: - Achieve reduced US stock dividend tax rates - Automatic and audit-free tax syncing later - Less likely to be flagged by the IRS as an "unidentified" account ### 7. Protect your US platform accounts from being banned Now TikTok Shop, Amazon, Etsy, eBay, and other cross-border platforms take compliance very seriously and require merchants to submit: - US company + EIN - Company responsible person's ITIN (for verifying real identity) Risks without an ITIN: - Collection account frozen - Unable to link Stripe - Platform compliance check fails - Even listed as a "high-risk merchant" ### 8. Passport renewal, address update, tax ID correction After you hold an ITIN, if any of the following occur: - Passport expires → new number - US address update (such as company address change) - Tax ID incorrectly identified You need to use the ITIN to: - Submit information updates (Form W-7) - Ensure the IRS correctly identifies you as a taxpayer - Prevent duplicate applications, tax errors, and other issues ### 9. Spouse/children filing taxes or claiming refunds If you have family members involved in the US filing process, such as: - Spouse as a joint filer - Children claiming education credits or dependent deductions Non-US family members also need an ITIN to legally join the filing. ### 10. Assisting with other form certifications: such as W-8BEN-E / W-9 / 5472, etc. Common tax documents for cross-border companies or platforms include: - W-8BEN-E (company) - Form 5472 (foreign-owned US company) - W-9 (providing services in the US) An ITIN serves as your "legal identity marker" in the tax system, allowing the IRS to accept your forms. ## 3. What Happens Without an ITIN? Is It Serious? | Risk | Description | | --- | --- | | Deemed "unidentified" by the IRS | Cannot enjoy tax treaty benefits; default maximum tax rate | | Cannot link collection platforms | Stripe, PayPal may refuse or interrupt service | | Cannot fully file after registering a company | Affects company legality, even risk of IRS shutdown | | Tax information rejected | IRS system cannot identify your data; high rejection rate | | Cross-border platform removal | Excluded by TikTok, eBay when legal tax identity required | ## 4. Summary: Should You Apply for an ITIN Now? If any of the following apply to you, we recommend applying for an ITIN as soon as possible: - Planning to open a US stock account and collect dividends - Currently or planning to operate cross-border platforms - Registering a US company, applying for an EIN, opening a US bank account - Planning to link collection tools such as Stripe, PayPal, Wise - Wanting to legally enjoy the US-China tax treaty - Wanting to build a US credit record An ITIN is not merely "for tax filing"-it is **your only legal identity marker in the US tax and financial system**. ## Closing | Don't Let One Number Become a Stumbling Block in Your Global Strategy Many people only realize at the end that **it's not that they didn't need an ITIN, but that they should have applied long ago**. It may not be a "high barrier," but it is a key to compliant cross-border income, investment optimization, smooth platform collections, and tax legalization. **Apply early, avoid risks early, and catch the wave of globalization dividends early.** --- # In the US, Nothing Is Certain but Death and Taxes: Can You Escape US Taxes Even When Living Abroad? ## "In this world nothing can be said to be certain, except death and taxes." -- Benjamin Franklin This famous quote is treated as truth by Americans. Translated, it means: **"In this world, nothing is certain except death and taxes."** In the past, this may have sounded far away from us. But now, more and more people abroad are facing a real question: > **"I'm living abroad, but because I run cross-border e-commerce, receive US dollars, and invest in the US, do I actually have to pay US taxes too?"** The answer is: **Yes.** ### Why Can't You Escape US Taxes Even When Living Abroad? The US is **the only major country in the world with "worldwide taxation."** Whether you are a US person or a **non-US person**, as long as you have **US-source income**, such as: - Running cross-border e-commerce on Amazon / Walmart / Etsy, etc.; - Receiving US dollars via PayPal / Stripe / TikTok Shop; - Investing in US stocks, real estate, or funds; - Signing freelance or service contracts with US companies; As long as your income comes from the US, the IRS (Internal Revenue Service) **has the right to require you to file taxes**. ### Will I Be Penalized for Not Filing? The answer is: **Possibly! And the cost is significant.** Many platforms (such as PayPal / Stripe / Amazon) are already connected to the IRS. Once your status is non-compliant, you may face: - Collections frozen / account functions limited - Platform demands you submit an ITIN or tax documents - Deemed by the IRS to be evading taxes, which may affect future visa or immigration applications And the most common problem is: **no SSN (US Social Security Number), leading to inability to file, claim refunds, or collect funds smoothly.** At this point, you need to apply for a tax ID the IRS issues specifically for foreigners-the **ITIN (Individual Taxpayer Identification Number)**. The IRS may impose penalties and interest: - Late filing and underpayment generate failure-to-file and failure-to-pay penalties; about 0.5%-5% per month, and costs accumulate significantly over time. - **Affects future use of US financial platforms or customs clearance:** for example, PayPal, Stripe, Amazon, TikTok Shop may require you to provide an ITIN and filing records; - Cannot open an EIN, company account, or clear customs smoothly; - **May affect visas or immigration:** immigration applications (especially EB-5, L1, E2, etc.) will check tax records; some people have been denied visas due to tax issues. - **The IRS exchanges data with banks/platforms:** - The US tax authority has information exchange mechanisms with certain countries or platforms (such as PayPal, Stripe); - Some people think "living abroad means I can't be tracked," but in fact you may **already be on the IRS radar**. ### What Is an ITIN? Who Needs One? An ITIN is a tax ID issued by the IRS to **foreigners not eligible for an SSN**, used for filing, refunds, identity verification, and similar purposes. If you have any of the following needs, you need to apply for an ITIN: - No SSN, but have US-source income to report; - Running cross-border e-commerce on Amazon, Shopify, TikTok, etc.; - Receiving payments via PayPal / Stripe and needing to provide a US tax ID; - Investing in US stocks or real estate with dividends or gains; - Wanting to apply for an EIN, open a company account, virtual address, etc.; - Filing taxes on behalf of relatives, or claiming child education deductions, etc. ### How Do I Apply for an ITIN? Can I Do It Myself? Many people see at first that the IRS website says "you can DIY," and then step right into a pit: - The forms are all in English and hard to understand; - Your passport must be mailed as the original, and if lost it won't come back; - Translation requirements are strict-not just any casual translation works; - An IRS follow-up letter, all in English, incomprehensible and stressful; - The phone can't be reached, and even when it is, you can't understand... Using an IRS-certified CAA to apply for an ITIN is much simpler! As an IRS-certified CAA, we can process ITIN applications remotely-no original passport mailing, no travel abroad required-safe, compliant, and with full-process support in your language. Usable for PayPal, Stripe, Amazon, stock investing, tax filing, refunds, company formation, EIN applications, and more scenarios Communicate via messaging apps, fully transparent process ### Summary Living abroad, but as long as **your money comes from the US**, you become "a taxpayer." Whether to file or pay is not your decision-the IRS, through its systems and platforms, is **slowly watching you**. Take the initiative to comply now: apply for an ITIN, regularize your identity and income. This not only avoids risk but also lets you legally enjoy refund benefits, company formation, and other policy dividends. **Want to know if you qualify for an ITIN?** Contact us (or use the menu below) and send your situation; we will assess for free whether you need to apply and which type suits you best. Leave it to the professionals to save you detours, time, and pitfalls. **Death and taxes are inevitable, but at least you can choose "peace of mind through compliance."** --- # Using a CAA vs. Applying for an ITIN Yourself-Surprisingly Similar Prices? The Truth Many People Don't Know! In recent years, more and more people abroad, due to cross-border e-commerce, US investing, and payment-platform compliance (such as PayPal, Stripe, Amazon FBA, TikTok, etc.), need to apply for a US individual tax ID-the **ITIN (Individual Taxpayer Identification Number)**. Many clients ask hesitantly when they reach out: > "I saw online that I can apply for an ITIN myself-just fill out a form and mail it in. Why use a CAA? Isn't it much more expensive?" But the truth is: > **Applying for an ITIN yourself (DIY) and having an IRS-certified CAA handle it end-to-end cost about the same, but the experience and success rate are completely different!** ## What Is a CAA? Why Can They Help You Apply for an ITIN? We are an IRS-certified CAA (Certifying Acceptance Agent). As a CAA, we are legally qualified to help non-US residents **apply for an ITIN remotely**-**no original passport mailing and no travel to the US required**-compliant and worry-free. ## DIY vs. CAA: Where Is the Difference? ### Problems You Face Applying for an ITIN Yourself (DIY): - **You must understand Form W-7 yourself**, all in English with a pile of tax jargon that's overwhelming; - Application materials must be **entirely in English** and meet IRS requirements; many people translate incorrectly; - **You must mail the original** to the IRS; US mailing is slow and has a high loss risk; - **Long waiting time**, generally 12 weeks or more, during which it may be returned for more documents; - **No one to guide you if problems arise**; hard to reach the IRS by phone, and you must communicate in English! - If you apply using an address outside the US, you may not receive notification letters. ### With an IRS-Certified CAA: Help you fill out forms and review materials to ensure first-pass approval; **Remote processing, no US travel required**, no need to mail your original passport; Submit materials on your behalf via FedEx, ensuring safe delivery; Full-process status tracking, with the agency handling any issues; Provide a US address for mail receiving, scanning, and forwarding. One-stop service. An ITIN is valid for 3 years, with zero-filing extension services available later. The IRS is increasingly strict in reviewing ITINs; applications with high error rates are easily returned or stuck; Using a professional CAA means **high approval rate + low error rate**, your best choice to save time and worry. ## The Biggest Surprise-the Prices Are About the Same! Many people assume a CAA is much more expensive; in fact, it is not. Look at the real comparison: | Item | DIY Yourself | IRS-Certified CAA | | --- | --- | --- | | Form filling | Figure out W-7 yourself, error-prone | Fill for you, professional review | | Original passport | Must mail to US IRS, risky | Authenticate your passport for you, no original mailing | | Document preparation | Translate and fill forms yourself, easy to trip up | Professional bilingual form filling | | Mailing method | International courier yourself, expensive and slow | Submit on your behalf via safe, reliable channels | | Review period | 12+ weeks, often returned | Normally 8-12 weeks, high approval rate | | Success rate | Easily rejected over small errors | Experienced and authorized, reliable | | Cost | Seems cheap (about $60-$80) + postage + time cost | Clear pricing: 720 yuan, nearly full-service | ## Service Pricing and Details (Latest 2026) - **Standard application**: 720 yuan, processing about 8-12 weeks - If you have no US address, you can optionally add a mail-receiving service: - Scan-and-forward: +130 yuan - Physical mail forwarded to your home country: +350 yuan Supported uses: PayPal, Stripe, Amazon, TikTok, Etsy, tax filing, EIN application, investment account opening, etc. Full-process support in your language, application materials kept confidential VIP group chat support after ordering ## Who Needs to Apply for an ITIN? No SSN, but need to file or claim a US refund Cross-border sellers: Amazon / Walmart / Etsy / TikTok Shop Applying for Stripe, PayPal, Wise, and other overseas collection platforms Investing in US stocks / real estate International students filing for parents or relatives Registering a US company and needing an ITIN for EIN application Choose a professional CAA for peace of mind, time savings, and reliability! If you run cross-border e-commerce, PayPal collections, stock investing, US real estate, FBA, or Stripe registration Applying for an ITIN is a key step in legally paying taxes and compliantly collecting funds-apply early for peace of mind! Applying for an ITIN is not difficult, **what's hard is taking a wrong step, wasting half a year and money for nothing.** If you have questions, feel free to leave a message or direct message us-we'll answer you as soon as possible! --- # How to Choose Among the Three US Tax IDs (TINs)? A Complete Breakdown of ITIN, EIN, and SSN! (Must-Read for Cross-Border Professionals) # How to Choose Among the Three US Tax Identification Numbers (TINs)? A Complete Guide to ITIN, EIN, and SSN (A Must-Read for Cross-Border Sellers and Professionals) When running a cross-border business with the US, applying for Stripe, collecting commissions, or opening a bank account, you will often hear that you need to provide a "US tax identification number." Yet many clients are confused in practice: - What exactly is the difference between SSN, ITIN, and EIN? - I am a non-US resident-which one should I apply for? - Where are these tax IDs applied for, and do they expire? - Which one do platforms like Stripe and Amazon require? Today, as an IRS (Internal Revenue Service) certified CAA (Certified Acceptance Agent), we will walk you through the definitions, uses, differences, and our application recommendations for these three tax IDs-all in one go. ## I. SSN: The "National ID + Tax Number" of US Identity **SSN = Social Security Number** This is a personal number available only to US citizens or holders of immigrant status. Format: 000-00-0000 **Who it is for:** - US-born or naturalized citizens - Green card holders or work permit holders (e.g., H1B, F1 OPT) **Main uses:** - Filing taxes (federal + state) - Opening bank accounts, applying for credit cards - Starting employment - Building a credit history - Applying for Social Security and Medicare - Taking out loans, buying property > SSN can only be applied for by those with US immigrant status or a work permit. Those without lawful US status **cannot apply**. Without US status or a lawful work permit, you **cannot apply for an SSN** and must use an ITIN instead. If you cannot apply for an SSN but need to file taxes or verify yourself on a platform, you should choose an ITIN. --- ## II. ITIN: The "US Tax ID" for Non-Residents **ITIN = Individual Taxpayer Identification Number** A tax ID designed by the IRS specifically for **non-US residents who are not eligible for an SSN**. **Format:** 9XX-XX-XXXX **Who it is for:** - Non-residents without US status who need to file taxes - Amazon / Stripe sellers with US-sourced income - Those conducting business with US companies, receiving commissions, manuscript fees, or royalties - US real estate investors and landlords - Non-US citizen spouses or children who need to be claimed as dependents on a tax return - Foreign shareholders or controllers of a US company (e.g., required by platforms when applying for an EIN) **Main uses:** - Filling out tax returns (such as Form 1040-NR) - Completing Form W-8BEN to reduce the US 30% withholding tax - Submitting identity verification to cross-border platforms such as Stripe and Payoneer - Investing in property or opening a bank account (accepted by some banks) **What you must submit to apply:** - Form W-7 - Passport original or certified copy (as a CAA, you can avoid mailing the passport original) - A tax return or supporting eligibility documents (such as Form 1040-NR or other proof) **Validity:** Valid for life, but it automatically expires if unused for three consecutive years. --- ## III. EIN: The "Tax ID" for US Companies **EIN = Employer Identification Number** Used by businesses or organizations registered in the US for corporate tax filing and commercial purposes. **Who it is for:** - US-registered companies such as LLCs, S-Corps, C-Corps, and partnerships - Non-US companies with US business operations - Businesses with employees and payroll needs - Corporate accounts that require platform verification (e.g., Amazon, PayPal, Stripe) **Main uses:** - Corporate tax filing to the IRS (forms such as 1120, 1065, 5472) - Opening corporate bank accounts - Registering and verifying accounts on platforms such as Stripe, Amazon, and PayPal - Hiring employees and running payroll **Note:** An EIN is a **corporate tax ID** and **cannot be used for personal tax filing**; it cannot replace an ITIN or SSN. **Format:** XX-XXXXXXX **Validity:** Valid for life, no renewal required. --- ## Which One Should I Apply For? ### Examples Case 1: You are a **non-US resident sole proprietor / seller / payee** We recommend applying for an **ITIN**. Case 2: You want to get a US credit card but are applying from outside the United States (from your home country) with no SSN We recommend applying for an **ITIN**. Case 3: Mr. Zhang, a cross-border seller with no SSN, runs an Amazon US store / uses Stripe to receive payments, and needs a US tax ID to complete the W-8BEN and avoid the 30% withholding tax Should apply for: **ITIN (individual tax ID), and use a US mailing address to receive the IRS approval letter**. Case 4: You have registered a **US LLC / company and plan to open an Amazon US store.** You must apply for an **EIN**; if you also use Stripe, adding an **ITIN** makes the platform more likely to accept you. Case 5: Mr. Zhang set up a US LLC and operates e-commerce under the company name, needs to open a corporate account, complete Form W-9, and file taxes Should apply for: **EIN (corporate tax ID); if you also use Stripe, adding an ITIN makes the platform more likely to accept you.** Case 6: Xiao Li, studying in the US on an F1 visa, currently interning (OPT), and the company requires an SSN for tax filing and payroll Should apply for: **SSN (Social Security Number)**. Case 7: You hold a **US green card or work visa** You can apply for an **SSN**. --- ## Common Misconceptions (The original text had a heading for common misconceptions here; the content was presented as related recommendation links, which have been removed per guidelines.) --- # Do Non-US Residents Also Need to File US Taxes? Quick One-Minute Q&A on the US Individual Taxpayer Identification Number (ITIN) Do you have a securities account in the US, rental income from US property, or other earnings? As a **non-US citizen or non-US tax resident**, you are theoretically required to file taxes on any income sourced from the US. This is where a tool called the **ITIN (Individual Taxpayer Identification Number)** comes in. This article will walk you through the common questions and misconceptions about the ITIN. ### 1. Do non-US persons with US income need to file taxes? Yes! Whether you profit from US stocks or rent out / sell US property, **any income sourced from the US must be reported and taxed**. This is the very reason the ITIN exists. ### 2. Do I have to mail my passport original to apply for an ITIN? **Applying through a CAA (Certified Acceptance Agent), no! You only need a scanned copy of your passport-saving time, effort, and risk.** ### 3. Will my ITIN application be rejected if I do it myself? Yes-**filing on your own is easily rejected and time-consuming**. But submitted through a CAA, the **success rate is close to 100%**. ### 4. How do I check my application status? Call the IRS at +1 267-941-1000, or **simply ask your CAA-much more efficient**. ### 5. How do I verify an ITIN is genuine? Call the official IRS phone number to confirm its authenticity: 800-908-9982 (within the US) / +1-267-941-1000 (overseas) ### 6. Having an ITIN makes me a US tax resident Receiving an ITIN does not make you a "tax resident"-**it is merely an identification number that facilitates tax filing**. ### 7. Having an ITIN lets me immigrate to the US An ITIN is not an immigration status, green card, or visa, and does not affect entry or benefit applications. ### 8. Can my children or spouse apply? Of course! As long as they have a passport, **anyone of any age can apply for an ITIN**. ### 9. Can I open a bank account with an ITIN? Yes-some banks accept an ITIN to open a credit card or a secured card. Using it over time can even raise your credit limit! ### 10. What happens to my ITIN once I get an SSN? Once you obtain an SSN, you must stop using your ITIN. You can inform the IRS when filing your taxes so your tax records are consolidated under your SSN. ### 11. Can investors receive a 1042-S form? Yes. Every March the brokerage firm issues it; **if you do not receive it, contact your broker**. ### 12. What is the difference between an EIN and an ITIN? An **EIN** is a corporate tax ID, while an ITIN is an individual tax ID; their functions are completely different. ### 13. How long does an ITIN application take? Can it be expedited? Typical processing time is about **8-12 weeks**. Applications submitted through a CAA are generally completed faster; **we recommend preparing ahead to avoid delays during the peak filing season.** ### 14. What if my ITIN has expired? Can I still use it? Once expired, an ITIN can no longer be used for tax filing or other purposes. **You need to reapply to reactivate it**, otherwise it will affect your refund or cause the IRS to reject your return. ### 15. Does an ITIN need periodic renewal? **An ITIN automatically expires if it has not been used for tax filing for three consecutive years.** As long as there is a filing record during that period (even with $0 income), it renews automatically-no extra action needed. ### 16. Is an ITIN only for tax filing? What else can it do? Beyond tax filing, an ITIN can help you with a range of cross-border activities, such as: - Opening US bank accounts and credit cards - Opening securities trading accounts (Robinhood, TD Ameritrade, etc.) - Joining US-region e-commerce platforms (Amazon, Shopify, etc.) - Setting up cross-border payment tools such as PayPal and Stripe But note: **an ITIN does not grant lawful status, nor can it serve as a basis for immigration or employment.** Conclusion: An ITIN is more than just a tax number-it is your "ID card" for legally and compliantly filing taxes in the US. Whether you trade US stocks, invest in US property, or receive US-dollar payments, **we recommend obtaining an ITIN as early as possible**. If you need ITIN application assistance, EIN application, a US mailing address service, or tax filing services, message us "ITIN" and we will provide one-on-one Q&A support! --- # Why We Strongly Advise Against Applying for an ITIN Yourself - Countless People Have Run Into Trouble ## Why **We Do Not Recommend Applying for an ITIN Yourself** *-Professional advice from an IRS-certified Acceptance Agent (CAA)* Every year, many people need to apply for an **ITIN (Individual Taxpayer Identification Number)** because of US tax filing, opening a bank account, investing, or applying for a child's tuition waiver. Many people's first reaction is: "Can't I just find a form online and fill it out myself?" In reality, that is exactly where the trouble begins. Below, we explain in detail: ### 01. The form is complex, and the slightest error gets it returned The ITIN application mainly requires filling out **Form W-7**. It looks short, but it is full of pitfalls. For example: - Choosing the wrong Reason for Applying leads to outright rejection - Incomplete Supporting Documents-the IRS asks you to "submit additional documents," but you cannot understand the letter - Signing in the wrong place on the form, causing it to be returned without notice - Non-standard name spelling or address, causing the return letter to be lost or never received These seemingly minor issues all lead to ITIN review failure, months of delay, or even ending up with nothing. ### 02. You must submit your passport original-extremely high risk! Per IRS requirements, if you do not use a CAA (IRS-certified Acceptance Agent), you must **mail your passport original to the IRS headquarters in the US**. This means: - If the passport is lost, delayed, or misplaced in transit or while in the IRS's hands, **the consequences are severe** - It may not be returned for months - Often the IRS does not notify you, and you can only call international long distance to ask (and frequently cannot get through) Your passport is your only valid document for living abroad, transferring money, and crossing borders. Once it goes "missing," the cost is enormous. ### 03. No way to track progress, and you miss the chance to submit additional documents When applying for an ITIN yourself, you can barely know in real time whether the IRS has received your materials or how far the review has progressed. - If documents are missing, the IRS mails a paper letter to your address - You may have moved or used a non-standard address and never receive the letter - The IRS sets a deadline for submitting additional documents; if you miss it, the application is void - Want to reapply? You start over from scratch, wasting months ### So, the right approach is-get a professional CAA to help you apply! As an IRS-officially certified CAA (Certified Acceptance Agent), we can provide clients with the following services: - **No need to mail your passport to the US**-the original can be substituted through an authorized certification process - Review all your documents to ensure they are compliant, standardized, and will pass - Track the IRS review progress in real time to ensure you never miss any document request or communication - Communicate with the IRS on your behalf when issues arise, saving time and effort - Years of experience handling all kinds of "special cases," such as late tax filing, child applications, and foreign spouses ### Real Case Sharing: - Client A applied for an ITIN himself; six months passed with no news, and the passport was not returned. After we stepped in, we found his form was filled out incorrectly and he lacked supporting documents. After reapplying, the number came through in 7 weeks. - Client B used a fake address to apply for an ITIN; the IRS's document-request letter was lost and she missed the deadline. We helped her organize her documents and resubmit through a CAA, and she was successfully approved. To wrap up: an ITIN is only suitable for applicants who have the time, speak good English, and are willing to go through the hassle. ITIN applications seem simple but are actually complex. You need to prepare Form W-7 and Form 1040-NR yourself, and without passport certification you must mail your passport original to the IRS. Add in the international courier cost and the time cost, and there is absolutely no need to take this risk for a first-time application. The IRS is currently processing applications from mid-to-late April, meaning that if your information is wrong, it will take about 2 months before you learn whether the number is issued. If rejected or asked for more documents, you queue up again-roughly another 1-2 months. ### In one sentence: > **An ITIN may be small, but the risk is not. Applying yourself is high-risk and inefficient; leave professional matters to professionals to save time, worry, and effort.** If you or your family need to apply for an ITIN, feel free to contact us. We are a CAA firm that has helped 2,000+ clients successfully obtain their ITINs, serving a global Chinese-speaking clientele with a clear process, efficient communication, and fully remote handling. # Can You Still Apply for an ITIN After Tax Season? As an IRS-officially certified CAA (Certified Acceptance Agent), we assist clients from all over the world every day in applying for or renewing their ITINs. In this article, we answer: **Can you apply for an ITIN after tax season ends? What documents do you need? What should you watch out for?** Every year once the US tax season ends in April, many clients ask us: > "I haven't applied for an ITIN yet-is it too late now?" > "Is it still in time for my child to apply for an ITIN to be included in our family joint return?" > "I already have investment income-can I still apply for an ITIN this year?" The answer is-**of course you can! An ITIN (Individual Taxpayer Identification Number) can be applied for year-round; tax season is not the only window.** This article will systematically cover: - The feasibility of applying for an ITIN after tax season - How to proceed and prepare documents under different circumstances - What we, as a CAA (IRS-officially certified agent), can do for you - Common misconceptions and points to note ## I. What Is an ITIN? Who Needs to Apply? **ITIN (Individual Taxpayer Identification Number)** is a tax number issued by the Internal Revenue Service (IRS) for people who are not eligible for an SSN (Social Security Number). It is mainly used for tax filing and compliance reporting. ### Common applicant groups include: - Non-US residents who invest in the US, purchase property, or have rental income, etc. - A foreign spouse or children who need to be included in a tax return as family members - Cross-border e-commerce sellers who need to report to platforms or payers and open cross-border payment platform accounts - Foreign students, visiting scholars, and B1/B2 visa holders who need to file or claim a tax refund - Anyone without an SSN who must fulfill US tax obligations - Those applying to open bank accounts, credit cards, and brokerage accounts ## II. Missed Tax Season-Can You Still Apply for an ITIN? ### An ITIN Can Be Applied for Year-Round! The US tax filing deadline is usually **April 15**, but that only limits the timing of "active filing" (such as e-filing and refunds); **it does not limit the ITIN application period**. According to official IRS rules, **Form W-7 and the ITIN can be submitted at any time of year**. The process differs slightly by situation, as detailed below. ## III. Choose the Right Application Method Based on Your Purpose (Choose the right method and document preparation based on your application purpose.) ## IV. Application Process (via a CAA Agent) We are an IRS-certified CAA and can provide remote processing for clients worldwide. The process is as follows: 1. After you place your order, you only need to complete the questionnaire sent by our client service; 2. We handle the rest end-to-end and prepare all materials required for the ITIN application; 3. Identity verification: we are qualified to certify passports, so **clients do not need to mail their passport original to the IRS**; 4. Document submission: we mail everything together to the IRS Austin office via FedEx; 5. Tracking and receipt: typically 6-12 weeks to receive the IRS receipt or tax-number notification letter. ## V. What We, as a CAA, Can Offer You: - **Passport certification service**: clients do not need to mail their passport original - **Document review and form-filling service**: ensures Form W-7 is error-free and reduces return rate - **Family ITIN package applications**: multiple family members applied for together is more efficient - **Mailing/tracking service**: we periodically check the processing status and remind you of next steps ## Common Misconception Q&A > **"After tax season I can't file taxes / apply for an ITIN?"** > Wrong. You can submit a paper tax return and ITIN application, and the IRS will process them as usual. > **"You can only apply for an ITIN when filing taxes?"** > Wrong. Non-filing purposes (such as opening an account, family record-keeping, or updating information) can also be applied for year-round. > **"You must mail your passport original to the US?"** > Wrong. If you apply through us as a CAA, you can skip mailing the original. ## VI. Conclusion: Missing Tax Season Does Not Mean Missing Compliance! In today's environment of global tax transparency, applying for an ITIN early is an important step to avoid future compliance risks. Whether you are a cross-border e-commerce seller, an overseas investor, an immigration applicant, or a family joint filer, we recommend preparing as early as possible. As a professional ITIN agency (CAA), we provide **remote, secure, professional, and compliant** services to clients worldwide. --- # The Most Complete ITIN Application Pitfall Guide - Sharing 1,500+ Real-World Application Experiences We are a CAA firm that has helped 1,500+ clients successfully obtain their ITINs. Today we mainly share how to prepare well for an ITIN application and get your US individual tax ID in one shot. Many clients feel the ITIN application journey is very long. Based on our past experience, the IRS typically issues the number in about 2 months during tax season and about 1 month during the off-season. To avoid wasting more time, we need to prepare ahead to ensure you get your ITIN as soon as possible. As more and more people worldwide get involved in US cross-border e-commerce, investing in US stocks and property, and opening US-region accounts, applying for an ITIN (Individual Taxpayer Identification Number) has become increasingly common. However, many people start out knowing nothing about the ITIN, and even get rejected because they chose the wrong agency or prepared incorrect documents-wasting time and money. This article breaks down ITIN application methods, pros and cons, common traps, and how to identify a reliable CAA (Certified Acceptance Agent). The following pitfall guide, summarized from real-world experience, is suitable for first-time applicants as well as those reactivating or renewing an ITIN-especially for clients applying from outside the United States (from their home country). ## 01. About the ITIN ### What Is an ITIN? Why Do I Need One? The ITIN (Individual Taxpayer Identification Number) is issued by the Internal Revenue Service (IRS) specifically for individuals who are not eligible for an SSN (Social Security Number), to identify them for US tax purposes. **Common scenarios for applying for an ITIN include:** - Cross-border e-commerce sellers (for example, selling on e-commerce platforms such as Amazon US, TikTok Shop, or your own independent website); - Overseas investors with US tax obligations (e.g., stocks, property transactions, or rentals); - A spouse or children who need to be claimed as a dependent (Dependent or Spouse) on a tax return; - Claiming a tax refund or avoiding withholding tax (W-8BEN / W-7); - Wanting to apply for a US bank account or company registration. ## 02. ITIN Application Methods ### 01 Apply Yourself (DIY) **What the applicant needs to do:** 1. Prepare the form yourself (Form W-7 in English); 2. Identity document: mail the passport original or a US consulate passport notarization (requires an advance appointment, $50 notarization fee); 3. Tax return (Form 1040-NR in English or a tax exemption explanation), mailed to the IRS; 4. Pay for mailing to the IRS yourself; international courier cost is roughly 300-400 RMB (about $40-55); 5. After IRS review, the number is issued in about 3-4 months. **Pros:** Suitable for those who speak English, have experience, and have the time. **Cons:** Documents are easily erroneous, the passport must be mailed to the US, processing is slow, and the return rate is high. **Note: All documents and forms must be in English.** ### 02 Apply Through an IRS-Certified CAA **What the applicant needs to do:** 1. Fill out the Chinese-language questionnaire sent by the CAA, providing basic information and telling the CAA the purpose of your ITIN application. Takes about 10 minutes. **What the CAA needs to do:** 1. Review the submitted questionnaire and certify the passport; 2. Translate all questionnaire content into the English format required by the IRS, preparing for later document assembly; 3. Complete Form W-7 and Form 1040-NR and some supplementary materials based on the client's information; 4. Package and mail everything to the IRS for review. **Pros:** 1. A CAA is an IRS-officially certified identity verification agent and can verify the applicant's identity, eliminating the need to mail the passport original. 2. Rich experience helps you avoid all kinds of application pitfalls and improves the success rate. According to our statistics, our clients' first-time success rate is currently 99.99%; 3. One-stop service-if you later need renewal, extension, or zero-filing tax services, you can contact us; 4. A dedicated CAA channel means the number is issued about 1-2 months faster than personal DIY. ### 03 Personal Recommendation 1. If you speak good English, understand IRS procedures, and are willing to accept the risk of returns, you can try DIY. 2. If you want to save time, avoid the hassle, are unfamiliar with the documents, or do not want to mail your passport original-strongly consider a reliable CAA! Applying for an ITIN is not rocket science, but there really are many detail pitfalls. Applying early, choosing the right method, and avoiding risks is the wise choice. ## 03. The Most Complete Pitfall Guide 1. **Passport original lost or slow to return**: The DIY method requires mailing the passport original to the US, which carries significant risk. 2. **Incorrect document filling**: For example, misspelled names, non-compliant tax returns, or missing explanation letters, easily leading to IRS rejection. 3. **Using a "shady agent"**: Some unqualified agents use fake addresses and fake documents to apply for people, causing returns or even affecting credit. 4. **Risky operations relying on FAX submissions**: Some agents claim "fast ITIN" through FAX submission, which is highly prone to failure. 5. **Being asked by the IRS for more documents**: If documents are non-standard, you easily receive an IRS letter requesting additional documents, affecting progress. ### 01 How to Identify a Reliable CAA Firm? The IRS official website publishes a list of CAAs that you can search. Only a CAA is authorized to certify applicants' passports, so the applicant does not need to mail the passport original. Generally, after you place an order we set up a dedicated group chat (such as WeChat) where the client, other clients, and the CAA communicate-three parties in one group. ### 02 Do You Provide Tracking Services? For example, informing you when the IRS has received the application, the processing progress, and an estimated date for the result. We sync the entire ITIN application process, including the tracking number when documents are mailed to the IRS, and based on recent issuance progress we share an estimated issue date with you. If you later want to check progress, you can also refer to recent issuance trends. ### 03 Choosing a CAA Based in Your Home Country or in the US? If your English is limited, we recommend choosing a CAA based in your home country for barrier-free communication; moreover, agencies in your home country offer more assurance than overseas ones. All CAAs are officially certified by the IRS, and the application process and issuance speed are the same-uniformly global. The IRS processes applications in order, and CAA firms based in your home country often offer better value. ### 04 Good Reputation and Real Cases? You can check platform sales volumes and experience-sharing posts on major social platforms to see whether there are successful application cases. We have served 1,500+ clients who successfully obtained their ITINs. We publish content across major self-media platforms and operate storefronts on major e-commerce and social platforms, ranking among the top in sales. --- # If You Are Applying from Outside the United States, Which Income Must You Report to the IRS? Non-Resident Aliens, Cross-Border E-commerce / Cross-Border Payments - Everything Covered in One Article. # Which Income Must You Report to the IRS When Applying from Abroad? A Complete Guide for Nonresident Aliens and Cross-Border E-Commerce/Payments This article covers two sections: 1. Tax filing for nonresident aliens 2. Cross-border e-commerce / cross-border payments This compilation is for reference only. For professional advice, please consult a tax professional. We are a Certified Acceptance Agent (CAA) organization specializing in ITIN (Individual Taxpayer Identification Number) applications. ## Tax Filing for Nonresident Aliens For nonresident aliens (NRAs) residing outside the United States (from your home country), whether you need to file a US tax return mainly depends on whether your income source is connected to the United States. ### Basic Judgment Logic Whether a nonresident alien must file a US tax return comes down to two key questions: 1. **Whether it is US-source income** (U.S. Source Income) 2. **Whether it is Effectively Connected Income (ECI)** with the United States ### 1. Which Income Must Be Reported? (US-source income and income effectively connected with the United States must be reported.) ### 2. Which Income Does NOT Need to Be Reported? (Income earned entirely outside the US, paid by non-US companies, and through non-US platforms does not need to be reported.) ### 3. Special Notes on Platforms (Residing Abroad but Using US Platforms) (Income earned while residing outside the US but using US platforms, US clients, or US assets generally must be reported.) ### 4. Commonly Used Tax Forms (Commonly used forms include Form 1040-NR and other tax returns designated for nonresidents.) ### 5. Common Benefits Under the US-China Tax Treaty (You may refer to the relevant exemption or reduced-rate provisions in the US-China tax treaty.) ### 6. Summary If you reside outside the United States: 1. Income related to US persons, US platforms, or US assets → you generally must file (e.g., dividends, rental income, platform income) 2. Money earned entirely outside the US, paid by non-US companies, via non-US platforms → no filing required - **Whether you must file vs. whether you must pay tax**: Some US-source income must be reported but may be exempted or taxed at a reduced rate under a tax treaty. - **Do you need an ITIN/SSN?**: Having US-source income generally requires applying for an ITIN or SSN. - **The typical filing form is 1040-NR**: This is the tax return designated for nonresidents. ### 7. Important Notes 1. Failure to file can affect future visa and green card applications (e.g., F-1, H-1B to green card). 2. Even with $0 of income, F or J visa holders should still file Form 8843. 3. Determining your tax status and choosing the correct form requires care, for example: 4. Exceeding 183 days may make you a tax resident, subject to Form 1040; 5. Filing jointly with a resident spouse may be more advantageous; 6. Certain foreign trusts, businesses, or assets may also trigger filing obligations. ## Cross-Border E-Commerce / Cross-Border Payments Section When you, as a non-US person abroad, run cross-border e-commerce / cross-border payments, which income must be reported to the IRS? I will break this down from two dimensions covering the core logic of tax-filing determination. The following three dimensions determine whether US tax filing is required: 1. Is the income sourced from the United States? (Are clients, platforms, or assets in the US?) 2. Is there an economic connection with the United States? (ECI, Effectively Connected Income) 3. Is the payer a US company or individual? **Things to note** - Even if you are applying from abroad, income that constitutes "US-source income" still must be reported (e.g., Amazon sellers, Upwork freelancers) - If clients/platforms are in your home country or a third country and have no US connection, US tax does not apply ### 01 Which Situations Require Filing with the IRS? (When income is US-sourced, effectively connected with the US, or the payer is a US company/individual, you must file with the IRS.) ### 02 Classification of Cross-Border E-Commerce Income for Tax Filing (Classified by platform income, US-client income, etc.) ### 03 Whether Cross-Border Payment Platform Receipts Are Taxable It not only promotes industrial innovation but also significantly enhances industrial competitiveness, becoming a new driver of economic growth. Industrial convergence can be divided into three types: industrial penetration, industrial cross-over, and industrial restructuring. ### 04 Which US Tax Forms Do You Need to File? (Common forms include W-8BEN, 1040-NR, 1099-K, 1042-S, etc.) ### 05 Summary Table of Common Practical Scenarios (Summarizes filing obligations by different business scenarios.) ### 06 Additional Suggestions 1. If a platform asks you to fill out W-8BEN, this does not mean no filing is required: it only lets you indicate that you are a "non-US person" and does not exempt you from all US tax obligations. 2. Even if you operate from abroad, as long as you are earning "US money," you should file a US tax return. 3. If a platform issues a 1042-S/1099-K and you do not file, the IRS may treat it as tax evasion. ### About Us We are an IRS officially certified CAA (Certified Acceptance Agent) organization. We have served 1,500+ clients in applying for ITINs with successful issuance. Main services: - ITIN application / renewal / extension / information change / address change - East West Bank US domestic personal account opening - EIN (Employer Identification Number) application / corporate tax filing - Individual tax filing / corporate tax filing --- # The Ultimate Step-by-Step Guide to Applying for a US ITIN (Individual Taxpayer Identification Number) We are an IRS officially certified CAA (Certified Acceptance Agent) organization. We have served 1,500+ clients in applying for ITINs with successful issuance. Main services: - ITIN application / renewal / extension / information change / address change - East West Bank US domestic personal account opening - EIN (Employer Identification Number) application / corporate tax filing - Individual tax filing / corporate tax filing ## 01 What Is an ITIN? **ITIN (Individual Taxpayer Identification Number)** is a taxpayer identification number issued by the Internal Revenue Service (IRS) for individuals who are not eligible for a US Social Security Number (SSN), used for tax filing or to meet tax reporting requirements. An ITIN is not a work permit and does not represent immigration status! ## 02 ITIN Application and Maintenance ### 01 ITIN Application Process 1. **After placing your order, join our client group and complete the questionnaire** (upload a passport scan or photo per the questionnaire requirements; if you have no passport, an ID card plus driver's license may be used as a substitute; provide your US visa information truthfully if you have one-not having one will not affect your application) 2. **Once the CAA reviews your documents and finds no issues, video certification is waived** After completing these two steps, we handle the rest on your behalf. ### 02 How Long Until the ITIN Is Issued The total processing time includes CAA handling time, IRS review time, and the IRS standard-mail notification letter time. 1. After we receive your questionnaire, we process it on a priority basis and mail your application materials within 3 business days; 2. All applications are shipped via FedEx, the fastest international courier; average IRS receipt in 2-3 business days; 3. IRS review time averages 1-2 months, and may be extended by about 30 days during tax season. For the latest issuance progress of the most recent batch, contact us privately for reference. ### 03 ITIN Ongoing Maintenance **ITIN validity is 3 years** After a successful application, you must use the ITIN for tax filing at least once every three tax years, otherwise it will automatically expire. 1. If you have income in the US, you must file taxes as required 2. If you have no income, we offer an ITIN zero-filing extension service; returning members enjoy a discounted rate: 300 RMB per filing ## 03 Main Uses of an ITIN ### 1. Tax Filing and Refunds 1. Non-US residents with US income must file compliantly (e.g., rental income from property investment, stock dividends, scholarships/fellowships for international students, royalty income, advertising income, competition prizes, and other US income) 2. Married filing jointly 3. Claiming children as dependents for tax credits 4. If tax was withheld, you can claim a refund through your ITIN ### 2. Opening Bank / Investment Accounts 1. Opening a US bank account or applying for a US credit card 2. Nonresidents may use an ITIN to open a brokerage account for lawful investing. ### 3. Buying/Selling Property / Rental Tax Filing 1. Selling US real estate and applying for a refund of overpaid tax 2. If you rent out US property, every ### 4. When a State Government Requires an ITIN 1. Applying for a driver's license or professional license 2. Claiming unclaimed property ### 5. Loans and Building Credit History Some credit bureaus or financial services accept an ITIN as an identity number to build credit history (e.g., when applying for a loan or certain credit cards during tax filing). ### Other Tax-Exempt Notes 1. Interest generated at US banks, credit unions, or savings institutions (you must submit W-8BEN to inform the bank you are a nonresident); 2. Capital gains (profit from the resale of assets such as US stocks or funds held); 3. Certain scholarships or fellowships for international students (scholarships used for tuition are typically exempt when received) 4. Certain treaty-exempt income (e.g., Article 20 of the US-China tax treaty provides that tuition scholarships for students are exempt for the first five years, and salary portions may also be exempt; you must submit Form 8233 / W-8BEN) ## 04 Frequently Asked Questions About ITIN **Q: Does the ITIN application require a US address?** A: The ITIN application has no address requirement, but after review the IRS mails the applicant an ITIN notification letter. Due to international postal issues, non-US addresses may result in lost mail or a 2-month delay in receipt. For a personal copy of the letter, it is recommended to have or rent a US address to receive it; even if you do not receive it, we will send you a scanned PDF of the CAA-version notification letter we received. **Q: Why is it recommended to apply through a CAA?** A: A CAA (Certified Acceptance Agent) is an IRS-authorized acceptance agent, so there is no need to mail your original passport or obtain consular notarization, and with extensive experience the approval rate is close to 100%. **Q: Are you a CAA organization?** A: We are an IRS officially certified CAA organization and have helped 1,500+ clients successfully obtain ITINs; we also advise everyone to verify the other party's credentials when choosing a CAA! **Q: Will an ITIN affect immigration or US visa applications?** A: No. An ITIN is a number for tax purposes only; it is not equivalent to immigration status and does not represent legal work eligibility. Applying for an ITIN will not negatively affect your visa or immigration, and in fact demonstrates a willingness to comply with tax obligations. **Q: Can I have both an ITIN and an SSN?** A: No. If you have obtained an SSN, you must stop using your ITIN, otherwise it constitutes a federal crime. --- # ITIN Application: Passport vs. ID Card + Driver's License-What's the Difference? Does It Affect Later Use? As an IRS officially certified CAA organization, we are often asked: **"Is there a difference between applying for an ITIN with a passport versus with an ID card + driver's license, and will later use be affected?"** ### The Answer First: **It Will Not Affect Later Use** Once an ITIN is approved, the ITIN number is a legally valid tax identity number. Regardless of which document was used to apply, its subsequent use for tax filing, account opening, loans, etc. is **exactly the same**, and the IRS does not flag which document you originally used. ## 1. Applying for an ITIN with a Passport (**Most Recommended**) **Documents:** Valid original passport or consular notarization ($50) or CAA passport certification. **Advantages:** - The only identity document that can be **used alone**, meeting all ITIN requirements; - Most familiar to the IRS, with a standard process, faster review, and fewer errors; - No additional supporting documents needed. **Disadvantages:** - You must mail the original or certified copy, **which is less convenient-however, if applying through a CAA organization, no original or notarization is needed** - Passport original return period is about **6-10 weeks**. ## 2. Applying for an ITIN with ID Card + Driver's License (**Alternative**) **Documents:** - ID card (proves identity) - Driver's license (proves foreign status) - Both require the original or CAA translation with stamped certification Two documents **combined must satisfy all ITIN requirements** (e.g., photo, date of birth, issuing authority, valid period, etc.), otherwise the application will be returned. **Advantages:** - Suitable for those without a passport, with an expired passport, or who cannot conveniently mail the original. **Disadvantages:** - IRS review is stricter and the combination is complex, making it **more prone to errors / returns**; - The IRS has **less experience** processing non-passport documents, so progress may be slower. ## Frequently Asked Questions (FAQ) **Q: Which method makes for easier later use?** Exactly the same, no impact. **Q: Can I apply with photocopies?** No, it must be the original or certified and signed/stamped by a CAA organization. **Q: How is a passport certified?** Through consular notarization ($50), or by having an IRS-certified CAA organization verify your identity on your behalf. ## My Professional Advice as a CAA **Have a passport** → **strongly recommend applying with a passport**-simple process, high success rate. **No passport** → You may apply with the ID card + driver's license combination, but please ensure: - Accurate document translation, standardized and compliant materials, verified by a CAA or officially certified Currently, during our mid-year promotion, applying for an ITIN through us also comes with special discounted pricing. Whether using a passport or ID card + driver's license, no original document mailing is required. Through us, you only need to complete the questionnaire after placing your order-we handle the rest on your behalf. --- # How to Renew Your Individual Taxpayer Identification Number (ITIN) - IRS Official Guide How to renew your ITIN (Individual Taxpayer Identification Number) If your Individual Taxpayer Identification Number (ITIN) has expired and you will use the number on a federal tax return, you must renew it. If you have obtained a Social Security Number (SSN), you **do not need to renew your ITIN**. ### On This Page: - When an ITIN expires - When you must renew an expired ITIN - How to renew an expired ITIN ### When an ITIN Expires If your ITIN is **not used on a US federal tax return** for three consecutive tax years, the number automatically expires on **December 31** of the third unused tax year. You can log in to your **IRS online account** and view your tax records to confirm your ITIN status. ### When You Must Renew an Expired ITIN If your ITIN will be used on a US federal tax return, you **must renew it**. If your ITIN is used only for **information returns** reporting income you received (such as Form 1099), you **do not need to renew it**. An expired ITIN may still be used for such information reporting. ### If You File Using an Expired ITIN: - Return processing may be **delayed**; - You may be **unable to claim certain tax credits** until the ITIN is renewed; - This may result in a **reduced refund**, or **penalties and interest**. Note: Requesting an extension or making estimated tax payments **does not require an ITIN**. ### How to Renew an Expired ITIN Follow the steps in the ITIN application process and complete Form W-7 for renewal, as follows: ### Completing Form W-7 for Renewal Please accurately complete the following sections: - **"Application type" field in the top-right corner**: Check **Renew an existing ITIN** - **"Reason you're submitting Form W-7" field**: Even for renewal, check the option that applies to you - **Lines 6e and 6f**: - If you know your ITIN, check "Yes" and enter that ITIN and the name used at the time - If you are unsure or have forgotten your ITIN, check "No/Don't know" ### If You Have Changed Your Name If you have changed your legal name since obtaining your ITIN, attach supporting documents (such as a marriage certificate or court order) to prove the change. ### Spouse and Dependent ITIN Renewal If your spouse or dependent is renewing an ITIN to claim a **tax benefit**, they must: - Be listed on the attached US federal tax return, - And attach the **corresponding schedule or form required to claim that benefit** # No ITIN? How to File and Claim a Refund Before the 2026 Deadline ## You Can File Without an ITIN! A Complete 2024 Two-Option Guide For the procrastinators / the lazy / international students-must read! Unlock legal refunds in 1 minute ### Option 1: ITIN + Tax Filing Done Together! **Best for**: Efficiency-minded people who want it done in one step 1. **Apply for an ITIN through us while preparing your tax return yourself**: Once the return is ready, mail or electronically scan it to us, and we will mail it to the IRS together with your ITIN application materials. Mailing by April 15 is not considered late. 2. **Have us handle both the ITIN and the tax return**: More worry-free, fully handled on your behalf-provide the relevant materials as required, and we complete the forms and the rest. > Mailing by April 15 is not considered late! ### Option 2: Get Your ITIN First, Then File with Peace of Mind! **Best for**: A lifesaver for those with incomplete documents / who missed the deadline 1. **Apply for the ITIN first, then file**: If you are worried about time pressure and cannot prepare the return in time, you can apply for the ITIN through us first, but note that you will need to request a filing extension; once the ITIN is issued, you can submit the return by October 15. Contact me privately if you need to know how to request a filing extension. --- ## Ready to Apply for Your ITIN? If you are a non-U.S. resident looking to apply for an ITIN from outside the United States, you can get started here with an IRS Certified Acceptance Agent: [Apply for ITIN Tax Number for Non-U.S. Residents Online丨IRS Certified ITIN Acceptance Agent](https://itin.bashige.com/) #ITIN #CAA #IRS #TaxRefund #USA #CrossBorder #CrossBorderEcommerce