# Getting an ITIN from outside the United States

Nonresident aliens apply for an ITIN by mail to Austin or through an IRS-approved acceptance agent abroad; agents work in more than sixty countries.

Updated 2026-10-02. Also on the [web page](https://itinagents.fyi/guides/itin-from-outside-the-us).

You do not need to be in the United States to get an ITIN. Nonresident aliens need one for several common reasons: claiming a tax treaty benefit, filing a US federal tax return, or being claimed as a spouse or dependent for an allowable tax benefit. Nonresident students, professors, and researchers file too. Whatever your reason, the rule is the same as inside the US: you need a federal tax purpose, and you must not be eligible for a Social Security number.

From abroad you have two routes. The first is mail: send Form W-7 with your tax return (unless an exception applies) and your original supporting documents to the IRS ITIN Operation in Austin, Texas. The IRS returns documents to the mailing address on line 2 of the form within 60 days. The second route is an IRS-approved acceptance agent in your own country. The IRS lists agents in more than sixty countries, and the big international accounting firms have approved agents in the US and abroad. Agent fees vary, so ask first.

A certifying acceptance agent abroad works the same way as one in the US: the agent authenticates most documents and hands them straight back, mails the package, and can follow up with the IRS on your behalf. Only foreign military ID cards and dependent documents other than passports and birth certificates must still travel by mail. A plain acceptance agent reviews the package and mails the originals.

Two things differ abroad. First, Taxpayer Assistance Centers, where in-person ITIN service is free, are only in the US, so travelers sometimes combine a US trip with a TAC appointment, booked weeks ahead. Second, if you need the IRS by phone, call 267-941-1000, which is not toll-free; the 800 number is for US callers. Once your ITIN is assigned, it works the same wherever you live, and the same rule applies: if you later become eligible for a Social Security number, stop using the ITIN and tell the IRS.

## Sources

- [IRS: Acceptance Agent Program](https://www.irs.gov/individuals/acceptance-agent-program)
- [IRS: How to apply for an ITIN](https://www.irs.gov/individuals/how-do-i-apply-for-an-itin)
- [IRS: Individual taxpayer identification number (ITIN)](https://www.irs.gov/individuals/individual-taxpayer-identification-number)

## Questions

### Can I apply for an ITIN if I have never been to the US?

Yes, if you have a federal tax purpose, such as claiming a tax treaty benefit. Mail the package to Austin or use an acceptance agent in your country.

### Are there acceptance agents outside the US?

Yes. The IRS lists agents in more than sixty countries, from Canada and Mexico to India, the Philippines, and the United Kingdom.

### How do I contact the IRS from abroad?

Call 267-941-1000 (not toll-free). The US line, 800-829-1040, is for callers inside the US.