Can You Get an ITIN Without a US Address? The Honest Answer

Does the IRS Actually Require a US Address for an ITIN?

The IRS designed the ITIN program for people who have a US tax obligation but cannot get a Social Security Number. The largest single group inside that population is foreign nationals living outside the United States. The Form W-7 instructions make no mention of a US residency requirement. Line 3 is labeled "Foreign (non-US) address" and is mandatory for applicants whose country of permanent residence is not the US.

The need for an ITIN comes from one of the IRS-recognized reason codes on line 6, not from a US address. Common triggers include owning a US LLC, receiving US-source royalties, claiming a tax treaty benefit, or being a dependent on a US tax return.

What Address Do You Put on Form W-7 Line 2 and Line 3?

Line 2 is the mailing address where the IRS sends the CP565 assignment notice. This can be a residential address in any country, a registered office, or a trusted third-party address. It must be one where the applicant reliably receives mail for the next 6 months.

Line 3 is the foreign country of permanent residence. If the applicant lives in Mexico, that goes on line 3. If lines 2 and 3 describe the same physical address, the IRS still requires both lines to be filled out so the application clearly distinguishes between mailing and country of residence.

For per-line Form W-7 guidance, see the complete Form W-7 instructions.

Which Documents Should Foreign Applicants Use Without a US Address?

A current foreign passport is the strongest and simplest proof of identity. It is the only document the IRS accepts on its own. Without a passport, the applicant must send two documents from the approved list, such as a national identification card plus a birth certificate, or a foreign driver's license plus a school record for dependents.

Photocopies and notarized copies are rejected. The IRS requires either the original document or a copy certified by the issuing agency. A Certifying Acceptance Agent (CAA) can verify the originals locally so the applicant never mails the passport itself.

How Do Foreign Applicants Submit Form W-7 Without a US Address?

1. Confirm a valid reason code on line 6.Most foreign applicants use code "a" (non-resident filing a US tax return) or "h" (other) with the relevant treaty article cited.
2. Prepare the foreign passport. Either the original or a copy certified by the issuing passport authority.
3. Attach the federal tax return. Form 1040-NR with the W-7 packet unless an IRS exception (1 through 5) applies.
4. Mail to IRS Austin or use a CAA. Direct mail works for non-US applicants, but a CAA verifies documents and prevents the applicant from shipping a passport overseas.

For the international applicant playbook, see ITIN for foreigners.

How Long Does It Take to Get an ITIN From Abroad?

The IRS quotes a 7 to 11 week processing window for ITIN applications. Foreign applicants should add 2 to 4 weeks for international mail transit each way. Peak season filings (January through April) follow the longer 9 to 13+ week timeline.

Working with a Certifying Acceptance Agent shortens the on-the-ground mail leg because document verification happens before anything is shipped to the IRS. For full timing, see the processing time guide.

What Are the Common Mistakes Foreign Applicants Make?

• Listing a friend's US address on line 3 when the actual country of residence is foreign. Line 3 must reflect reality.
• Mailing notarized photocopies of the passport. The IRS does not accept notarization as substitute for issuer certification.
• Skipping the federal tax return without a valid exception. Most foreign applicants must attach Form 1040-NR.
• Using the wrong reason code on line 6. Mismatches between the code and the supporting documents trigger automatic rejection.