As I prepared to expand my business operations in the U.S., I wondered if it was possible to apply for an ITIN without immediately filing taxes. I needed the ITIN for other purposes but wasn’t sure if the IRS required a tax return at the time of application.
Yes, nonresidents can apply for an ITIN without filing a tax return if they need it for specific purposes, such as claiming treaty benefits. Attach Form W-7 to the relevant treaty document (e.g., Form 8233) or withholding statement and submit it to the IRS for processing.
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