Updated
ITIN for TN Visa Holders: Canada Mexico Professional Guide (2026)
Who in the TN/TD Family Needs an ITIN?
- TN holder. SSN; ITIN only if SSN is pending when a return is due.
- TD spouse without EAD. ITIN if claimed as dependent.
- TD children under 21. ITIN if claimed as dependents.
How Does a TD Dependent Apply for an ITIN?
- W-7 reason code."d" dependent or "e" spouse.
- Documents.Passport, TD visa stamp, I-94, dependent's birth certificate for children, the TN holder's Form 1040 listing the dependent.
- CAA submission. Avoids mailing originals.
- Wait 7-11 weeks for CP565.
How Does the US-Canada Tax Treaty Help TN Holders?
Article XV of the US-Canada Income Tax Treaty exempts US employment income up to a low threshold when the TN holder is in the US less than 183 days during the year. Beyond that, the treaty's tie-breaker rules and the foreign tax credit (claimed on Canadian and US returns) prevent double taxation. The US-Mexico treaty has similar provisions for TN visa holders from Mexico.
For broader treaty rate context, see US-Canada and US-Mexico tax treaties.
Frequently Asked Questions About ITIN for TN Visa Holders
TN visa holders are authorized to work in the US and qualify for an SSN through the Social Security Administration. The ITIN is needed only for TD dependents (TN spouse and children under 21) who cannot get an SSN.
A TD spouse without Employment Authorization (EAD) cannot get an SSN and needs an ITIN if claimed on the TN holder's US tax return. A TD spouse with EAD (which is uncommon for TD) qualifies for an SSN. TD children under 21 typically need ITINs.
The US-Canada Income Tax Treaty Article XV exempts employment income up to a threshold (CAD 10,000 currently) when the TN holder is present in the US less than 183 days. Beyond that threshold or that presence, regular US payroll tax applies. For longer assignments, Article XV provides relief from double taxation through the foreign tax credit.
File Form W-7 with reason code "d" (dependent) or "e" (spouse). Supporting documents: passport, TD visa stamp, I-94, dependent's birth certificate for children, and the TN holder's Form 1040 listing the dependent. A CAA verifies the passport on video.
Most first-year TN holders are dual-status filers: non-resident alien from arrival until the substantial-presence test is met (typically 183 days during a 3-year window), then resident alien for the rest of the year. The return is Form 1040 with a 1040-NR statement for the non-resident period.
Need an ITIN for TD dependents? Apply with a Certifying Acceptance Agent — $297 flat, ready in 7 days.