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Apply for an ITIN number: Form W-7 questionnaire

Certifying Acceptance Agent (CAA) · written agreement with the IRS since 2025 · on the IRS public list of acceptance agents in Florida ↗

An ITIN is the number the IRS uses to identify people who have US tax obligations: people who need to file but can’t get a Social Security number. Below we explain whether you qualify, and further down you’ll find the questionnaire that prepares the information for your Form W-7.

Let’s start with the basics

What is an ITIN?

The ITIN (Individual Taxpayer Identification Number) is a nine-digit number issued by the IRS. You need one when you must have a US taxpayer identification number but aren’t eligible for a Social Security number. You apply using Form W-7, and the number is issued for federal tax purposes only.

Before anyone oversells it

What an ITIN is not

The IRS spells this out on its own website, and we repeat it here because this is where people most often get the wrong idea.

It doesn’t grant or change immigration status

Having an ITIN doesn’t give anyone legal status, doesn’t grant residency and has no effect on an immigration case.

It doesn’t authorize you to work

It isn’t a work permit. Anyone who can work legally in the United States is entitled to a Social Security number, not an ITIN.

It doesn’t qualify you for Social Security benefits

It doesn’t qualify you for the Earned Income Tax Credit either. Both are tied to having an SSN.

It isn’t an ID document

It can’t be used as identification outside the federal tax system. It isn’t an ID card and doesn’t replace any other document.

The question to answer first

Do you qualify for an ITIN?

Both of these must be true: you have a federal tax purpose, and you are not eligible for a Social Security number. If either one is missing, the application won’t go through.

You may qualify

You are legally required to file a federal income tax return
You file to report income, even if no tax is due
You are claimed as a spouse or dependent on a tax return
You are a nonresident alien claiming a tax treaty benefit
You file a federal tax return as a resident or nonresident alien
You are a nonresident alien student, professor or researcher filing a return or claiming an exception

You don’t qualify

You’re eligible for a Social Security number (in that case, you need an SSN)
You hold a US work visa
You are a lawful permanent resident with a green card
Your return would show zero on every line, which generally doesn’t establish a federal tax purpose
You want one “just in case,” with no tax obligation behind it
You want it as ID or as a step in an immigration process

You can apply regardless of immigration status. You just need to be a resident or nonresident alien, or the spouse or dependent of one.

What we hear

The real pain points

“My W-7 was rejected”

The most common cause isn’t the form itself: it’s failing to establish the federal tax purpose behind the application.

“Is it risky if I’m undocumented?”

The ITIN is issued regardless of immigration status. It doesn’t grant status, but it isn’t an immigration filing either.

“I don’t know what documents I need”

Proving identity and foreign status is where most applications stall.

“I need to include my spouse and children”

Each person needs their own application, and the requirements for a dependent are not the same as for the primary applicant.

“I live outside the United States”

It’s a very common situation for people who own a company here but have no physical presence in the country.

“I applied months ago and haven’t heard anything”

Without a copy of what was filed and a record of the dates, there’s no way to know where the application stands.

Problem by problem

What we do about each one

“My W-7 was rejected”
We start where it failed: we identify your federal tax purpose and the evidence that supports it before you reapply.
“Is it risky?”
We walk you through what an ITIN is and isn’t, with the IRS source in front of you. It’s a tax ID: it doesn’t grant status, change it or authorize you to work.
“I don’t know what documents I need”
We give you a specific list for your case and review every document before it goes out, which is how rejections are avoided.
“Spouse and children”
We organize the family file: a separate application for each person, with the relationship documented and the requirements specific to each one.
“I live abroad”
That’s the usual situation for our clients who have a company in the United States. The interview is done by video call. The original passport, or a copy certified by the issuing agency, is sent to our Miami office for certification, so it doesn’t have to go to the IRS.
“I don’t know where it stands”
We keep a complete copy of everything filed, along with the filing date, so any follow-up is based on something concrete.

IRS authorization

Certifying Acceptance Agent (CAA) for the ITIN program

Since May 2025, Riveros International Business Corp has held a Certifying Acceptance Agent (CAA) agreement with the IRS for the ITIN program. It also appears on the IRS public list of acceptance agents in Florida. Verify it on IRS.gov →

Your passport doesn’t go to the IRS

As a CAA, we certify your identity and foreign-status documents and attach Form W-7 (COA), the Certificate of Accuracy. The IRS receives the certification, and you get your original back at the end of the interview.

In-person or video interview

The IRS requires an interview with each applicant and allows it to take place by video. It does not, however, allow you to skip the original: the document, or a copy certified by the issuing agency, must be at our office during the interview.

For your spouse and children too

We certify all identity documents for the primary applicant and spouse, except foreign military IDs. For dependents, we certify the passport and birth certificate; any other document for a dependent must go to the IRS as an original or a certified copy.

A complete, traceable file

Every W-7 goes out with its COA, and we keep a complete copy and the filing date. If the IRS asks for anything else, we respond as the Certifying Acceptance Agent on file.

Being a CAA authorizes us to certify documents and file Form W-7. It does not guarantee that an ITIN will be issued; that decision belongs to the IRS alone. We are not an IRS office and do not act on its behalf.

How it works

The process in four steps

We confirm the tax purpose

It’s the step almost everyone skips, and the one that determines the outcome. If there’s no federal tax purpose, we tell you and stop there.

Fill out the questionnaire

The form below walks you through one question at a time and only shows the fields that apply to your situation.

Document review and certification

We review the file and, as a Certifying Acceptance Agent, certify your identity and foreign status. The interview takes place in person at our Brickell office or by video call, always with the original document on hand.

Filing with the COA and follow-up

We file Form W-7 with the Certificate of Accuracy, Form W-7 (COA), then keep a complete, dated copy so we can follow up on the application.

Prepare the information for your Form W-7

Fill in the fields below to generate the information for your ITIN application.

Application type

Apply for a new ITIN Renew an existing ITIN

Reason you’re submitting Form W-7

Enter relationship to U.S. citizen/resident alien

Treaty country

Treaty article number (e.g., 15)

Name of U.S. citizen/resident alien

SSN/ITIN of U.S. citizen/resident alien

Describe the other reason

1. Applicant information

1a. Name (as shown on your passport)

First name

Middle name

Last name

1b. Name at birth (if different)

First name

Middle name

Last name

2. Applicant’s mailing address

Street address, apartment number, or rural route number

City or town

State or province

ZIP code or postal code

Country

3. Foreign (non-U.S.) address (if different from above)

Street address, apartment number, or rural route number

City or town

State or province

ZIP code or postal code

Country

4. Birth information

Date of birth

Country of birth

5. Gender

Male Female

6. Other information

Country(ies) of citizenship

Foreign tax I.D. number (9 characters)

Type of U.S. visa (if any), number, and expiration date

Date of entry into the U.S.

Identification document(s) submitted

Specify the other document

Issued by

Identification number

Expiration date

Have you previously received an ITIN or an IRSN?

No/Do not know Yes

Enter previous ITIN

Enter previous IRSN

First name under which it was issued

Middle name under which it was issued

Last name under which it was issued

Name of college/university or company

City and state

Length of stay

Signature of applicant

Phone number (numbers only)

Delegate’s relationship to applicant (if applicable)

Parent Power of Attorney Court-appointed guardian

Frequently asked questions

What people ask us most

What is an ITIN number?

It’s the Individual Taxpayer Identification Number: a nine-digit number issued by the IRS. You need one if you must have a US taxpayer identification number but aren’t eligible for a Social Security number.

Does an ITIN give me a work permit or residency?

No. The IRS is explicit: an ITIN does not grant or change immigration status and does not authorize anyone to work legally in the United States. It doesn’t qualify you for Social Security benefits or the Earned Income Tax Credit either. And it can’t be used as identification outside the federal tax system.

Who can apply?

Resident and nonresident aliens, along with their spouses and dependents, regardless of immigration status, as long as they have a federal tax purpose and are not eligible for an SSN.

What is a “federal tax purpose”?

You have one when you’re legally required to file a federal income tax return, when you file to report income, or when you’re claimed as a spouse or dependent on a return. It also applies when you must provide a taxpayer identification number for another federal tax purpose.

My return would show zero on every line. Does that work?

Generally, no. A return with zero on every line usually doesn’t establish a federal tax purpose. In that case, you don’t need to file it, and there’s no basis for applying for an ITIN.

I have a work visa. Can I apply for an ITIN?

No. Anyone holding a US work visa is eligible for a Social Security number, so an ITIN isn’t the right number. The same goes for green card holders.

What’s the difference between an ITIN and an EIN?

An ITIN identifies an individual; an EIN identifies a business. A foreign owner may need both: an EIN for the company and an ITIN for themselves if they have personal tax obligations in the United States.

Am I a resident or a nonresident for tax purposes?

You are a resident alien if you were present in the United States for more than 183 days under the substantial presence test, or if you are a lawful permanent resident. If you meet neither test, you are a nonresident alien. Special counting rules apply to certain students, teachers and foreign government personnel.

I live outside the United States. Can I apply?

Yes, if you have a federal tax purpose and are not eligible for an SSN. It’s a common situation among people who own a US company and have no physical presence in the country.

Can I apply for my children?

Each person needs a separate application, and the requirements for a dependent differ from those for the primary applicant, especially when it comes to proving the relationship and identity.

Do you get the number for me?

No, and be wary of anyone who promises to. The IRS issues the number, and nobody can guarantee it will be granted. What we do is help you with Form W-7 and prepare the file so your application arrives complete and properly documented.

Do you give tax advice?

No. We prepare and file the application. Tax planning and tax advice belong to a professional licensed to provide them, and we’ll tell you when your case calls for one.

How long does it take?

It depends on how the application is filed and the time of year: tax season makes processing times considerably longer. We give you a written estimate for your case, and we don’t promise dates that are outside our control.

What is a Certifying Acceptance Agent (CAA)?

A person or business that has an agreement with the IRS authorizing it to help foreign individuals apply for an ITIN. A CAA reviews Form W-7, certifies identity and foreign-status documents, and attaches the Certificate of Accuracy, Form W-7 (COA). Riveros International Business Corp has been on the IRS public list of acceptance agents in Florida since 2025.

Do I have to send my original passport to the IRS?

Not if you file with us. As a CAA, we certify the passport of the primary applicant and spouse, as well as the passport and birth certificate of dependents. The IRS receives that certification, while the original goes back with you at the end of the interview.

Does the interview have to be in Miami?

It can be in person in Brickell or by video call. Either way, the original document, or a copy certified by the issuing agency, must be at our office during the interview. The IRS requires it.