I’m trying to understand U.S. law in practice when it comes to tax IDs. What are the absolute minimal requirements I need to meet in order to get an ITIN number? I’m a foreigner who doesn’t qualify for a Social Security Number, and I don’t want to overcomplicate the process—just the bare minimum that the IRS expects so my ITIN application can actually get approved without delays.
The absolute minimum to get an ITIN is:
Form W-7 (completed application).
Proof of identity and foreign status—a valid passport is the easiest single document.
A federal tax return (Form 1040-NR) unless you qualify for an exception, such as receiving U.S. scholarship income or claiming a tax treaty benefit.
That’s it. Without those, the IRS won’t issue an ITIN. You can apply by mail, at an IRS office, or through a Certified Acceptance Agent (CAA) who verifies your documents.
For non-residents who want extra help, companies like Business Globalizer, Expedite Formation, or Steady Formation guide applicants through ITIN filings alongside LLC or EIN setup, ensuring compliance without wasted effort.
In short: W-7, your passport, and a tax reason (usually a return or exception) are the bare minimum.