ITIN Application
An ITIN is for a qualifying federal tax purpose when you cannot obtain an SSN. We review eligibility, prepare Form W-7 and explain the document and submission requirements. Confirm availability before starting.
Secure checkout via Stripe. Prepared by an Enrolled Agent. Final scope confirmed in writing before any work begins.
In short: An ITIN requires a federal tax purpose and ineligibility for an SSN. Form W-7 normally accompanies the required federal tax return unless an exception applies. We review the reason category and documents; IRS approval and processing time remain outside our control.
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What's Included
- Form W-7 preparation and review by an Enrolled Agent
- Document and W-7 category guidance (what to submit and how)
- IRS submission with required return or documented exception
- ITIN status tracking and follow-up
- ITIN assignment letter delivery
Timing: Scope and timing are confirmed in writing before an engagement begins.
Not included:
- Tax return preparation (quoted separately)
- Passport translation / notarization
What Happens After You Purchase
- 1Secure checkout via Stripe
- 2Your client portal invitation arrives by email
- 3Upload your documents securely
- 4Prepared and delivered by an Enrolled Agent
"Arc & Ledger provided exceptional service, making my tax preparation seamless and stress-free."
- Christian S.
First confirm the federal tax purpose
Do you need to file a federal return, claim a refund, or document a qualifying W-7 exception, and are you ineligible for an SSN? Those questions come first. Not every payment from a U.S. customer requires an ITIN, and not every treaty claim requires a U.S. tax ID.
The Form W-7 application requires you to establish your foreign status, prove your identity, and select the correct applicant category. We check the reason category and supporting records to reduce avoidable errors. The IRS makes the eligibility and acceptance decisions.
Enrolled Agent Representation
An Enrolled Agent can assist with tax preparation and IRS representation under appropriate authorization. The EA credential alone does not authorize certifying identity documents as a Certifying Acceptance Agent. We explain the available submission and document-verification options.
ITIN Application
- Eligibility review and W-7 category determination
- Form W-7 preparation and supporting-document review
- Supporting document checklist and review
- IRS submission; timing depends on the IRS and application category
- Follow-up on ITIN assignment status
- Guidance on using ITIN for your first tax filing
Important: ITINs are issued for tax purposes only. They do not authorize work or provide eligibility for Social Security benefits.
How It Works
Four steps from engagement to IRS submission and follow-up.
Eligibility Review
We confirm your ITIN category under the W-7 instructions – whether you are a non-resident alien with U.S. income, a dependent, or a treaty claimant.
Document Checklist
You receive a tailored list of the exact documents the IRS requires for your category. We review everything before submission to catch issues early.
W-7 Preparation
We prepare Form W-7 with accurate category selection, certifications, and all supporting statements required by the IRS.
Submission & Follow-Up
We submit to the IRS and monitor the application. Once assigned, your ITIN is delivered along with guidance on how to use it for your first return.
How Your Documents Are Submitted
As your Enrolled Agent, we prepare your Form W-7, confirm your reason category, and represent you before the IRS. Here is how the identity documents work:
- Passport: submitted as an original or a certified copy issued by the agency that gave you the passport. A passport generally proves identity and foreign status; certain dependents need additional entry or residency evidence.
- Ordinary notarization is generally insufficient: the IRS requires either originals or copies certified by the issuing government agency with an official seal.
- Prefer not to mail your original passport? We will tell you whether an IRS Taxpayer Assistance Center or an authorized Certifying Acceptance Agent near you can authenticate eligible documents, so your original stays with you.
Who Needs an ITIN
Common situations where an ITIN is required or beneficial.
U.S. Rental Income
A foreign landlord who needs to file Form 1040-NR or make a qualifying election may need an ITIN if an SSN is unavailable. Rental ownership alone does not resolve the filing analysis.
Freelancing for U.S. Clients
A U.S. customer alone does not establish U.S.-source service income. Work location, residency, treaty rules and filing requirements determine whether a federal tax purpose exists.
U.S. Real Estate Investment
Certain FIRPTA reporting, withholding-certificate and refund filings require taxpayer identification. Review the parties, transaction and applicable W-7 exception.
Married to a U.S. Citizen
A spouse may qualify when included on a required federal return for an allowable tax benefit and not eligible for an SSN. A joint-return election can have broader tax consequences.
U.S. Tax Treaty Claims
Some treaty or withholding situations qualify under a W-7 exception. Others may accept a foreign tax ID. Review the payment and applicable documentation rules.
Dependents Outside the U.S.
A dependent must be connected with an allowable federal tax benefit and meet the relevant identification and residency rules. An ITIN does not establish eligibility for every credit.
Primary sources
- IRS: Form W-7 eligibility, exceptions and documents
- IRS: ITIN application and processing expectations
Sources checked September 14, 2026. IRS processing estimates are separate from our availability.
Frequently Asked Questions
Common questions about this service area.
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Questions About an ITIN Application?
An ITIN lets you file a US return when you are not eligible for a Social Security number. We prepare Form W-7 and handle the IRS submission.
Arc & Ledger takes on work selectively. Each request is reviewed for fit with our practice areas, and scope and timing are confirmed in writing before an engagement begins.
“Arc & Ledger provided exceptional service, making my tax preparation seamless and stress-free.”– Christian S., Google Review
A secure Client Portal invitation is sent only after Arc & Ledger accepts the engagement or you purchase an available fixed-scope service. A call, waitlist entry, or contact form alone does not create portal access.