Can you get an ITIN without filing a tax return

The ITIN exists for tax purposes, so the IRS normally wants to see the return it is for. There are defined exceptions. This guide explains them, what each needs, and the situations people often think qualify but do not.

By Awais Jameel, Chartered Accountant. Reviewed by Hamza Fida, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

Sometimes. Most ITIN applications must include a federal tax return, but the IRS makes exceptions where there is a tax reason without a return: claiming a treaty benefit, and five listed exceptions such as third-party withholding on passive income, mortgage interest reporting, and sales of US real property. Each needs specific supporting documents. Wanting an ITIN for banking alone is not enough.

At a glance

Normal rule
Attach the federal tax return the ITIN is for
Treaty benefit claim
Box a, with box h, can apply without a return
Exceptions
Five, listed in the W-7 instructions
Evidence
Each exception needs specific supporting documents
Banking alone
Does not qualify
Form
W-7, ticking box h and naming the exception
Can you get an ITIN without filing a tax returnSteps: 1. Tick box h, "Other", on Form W-7; 2. Attach the supporting evidence; 3. Include identity documents.THE PROCESS AT A GLANCECan you get an ITIN without filing a tax return1Tick box h, "Other", on FormW-7And enter the exception number and anyrequired details, as the instructionsdescribe2Attach the supporting evidenceThe letter or form that proves theexception applies to you3Include identity documentsAs for any applicationChecked against official sourcesTax BakersCan you get an ITIN without filing a tax returnSteps: 1. Tick box h, "Other", on Form W-7; 2. Attach the supporting evidence; 3. Include identity documents.THE PROCESS AT A GLANCECan you get an ITIN without filinga tax return1Tick box h, "Other", on Form W-7And enter the exception number and anyrequired details, as the instructionsdescribe2Attach the supporting evidenceThe letter or form that proves the exceptionapplies to you3Include identity documentsAs for any applicationChecked against official sourcesTax Bakers
The process at a glance: 1. Tick box h, "Other", on Form W-7; 2. Attach the supporting evidence; 3. Include identity documents.

What is the normal rule?

If you tick reason box b, c, d, e, f or g on Form W-7, you must attach the federal tax return the ITIN is needed for, unless you meet one of the exceptions. The ITIN is then issued and the return processed. See how to apply for an ITIN.

When can you apply without a return?

The W-7 instructions list exceptions where a tax purpose exists but no return is due yet. Broadly:

ExceptionTypical situation
Treaty benefit (box a with box h)A nonresident alien who needs an ITIN to claim a reduced treaty rate of withholding
Exception 1: third-party withholding on passive incomeCertain income, such as from partnership interests or some bank accounts, where a withholding agent needs your ITIN
Exception 2: wages, salary or scholarships with treaty benefitsClaiming a treaty exemption on compensation or grants
Exception 3: third-party reporting of mortgage interestA lender reporting mortgage interest you paid on a US home loan
Exception 4: disposition of a US real property interestSelling US real estate, where withholding certificates are involved
Exception 5: certain reporting obligationsSpecific situations described in the instructions

Each exception has its own documentation, typically a letter or form from the bank, lender, withholding agent or institution showing why your ITIN is needed. The instructions list exactly what each requires.

How do you apply under an exception?

  1. Tick box h, "Other", on Form W-7

    And enter the exception number and any required details, as the instructions describe. Treaty benefit claims also tick box a.

  2. Attach the supporting evidence

    The letter or form that proves the exception applies to you.

  3. Include identity documents

    As for any application. See ITIN documents required.

What does not qualify?

  • Opening a bank account without income that creates a US reporting or withholding obligation.
  • Getting an EIN. Foreign owners can get an EIN without an ITIN. See how to get an EIN without an SSN or ITIN.
  • Filing Form 5472. It accepts a reference ID number for the owner instead.
  • Having one "just in case". The IRS issues ITINs only for a present federal tax purpose.

What does this mean for foreign LLC owners?

Most do not need an ITIN at all. Those who do usually need it because they must file Form 1040-NR, so they apply with that return attached. See whether you need an ITIN as a foreign LLC owner.

Think you qualify for an exception?

We check whether an exception applies, gather the supporting documents it needs, and prepare the W-7 so it is not sent back.

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Questions people ask

Can I get an ITIN without a tax return?

Only if you claim a treaty benefit or meet one of the exceptions in the W-7 instructions, with the supporting documents they require.

What are the ITIN exceptions?

Five exceptions covering situations such as third-party withholding on passive income, treaty benefits on wages or scholarships, mortgage interest reporting, and sales of US real property.

Can I get an ITIN to open a US bank account?

Not for banking alone. An exception may apply if the account creates a US withholding or reporting obligation, with a letter from the bank.

Which W-7 box do I tick for an exception?

Box h, Other, entering the exception, plus box a when claiming a treaty benefit.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Instructions for Form W-7 (Rev. December 2024)
  2. IRS: Form W-7 (Rev. December 2024)
  3. IRS: Instructions for Form 5472 (Rev. December 2024)

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

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This guide is general information. It is not tax or legal advice for your situation.