Updated
Can You Get an ITIN Without Filing a Tax Return? (2026)
What Are the 5 ITIN Exception Categories?
| Exception | Covers | Required Documents |
|---|---|---|
| Exception 1 | Passive income (dividends, interest, royalties) | Letter from withholding agent |
| Exception 2 | Treaty wage / scholarship claim | Visa, I-20/DS-2019, Form 8233 or W-8BEN |
| Exception 3 | US mortgage interest paid | Lender Form 1098 or HUD-1 |
| Exception 4 | FIRPTA real-estate withholding | Form 8288-B + closing statement |
| Exception 5 | SSA TPRA reporting | SSA letter requesting ITIN |
How Do You File the Exception Application?
- Confirm which exception applies. Each has specific eligibility rules.
- Complete Form W-7 with reason code "h".Specify the exception (1-5) in the explanation line.
- Attach the required exception documentation (withholding agent letter, FIRPTA closing statement, etc.).
- Attach identity documents. Passport preferred; alternatives accepted.
- Submit via a CAA. Keeps originals safe.
- Receive CP565 in 7-11 weeks.
What If My Situation Does Not Fit an Exception?
If none of the 5 exceptions apply, the IRS requires a federal tax return attached to the W-7. The most common path is to file Form 1040 or 1040-NR for the year the ITIN is needed, even if the return shows $0 tax owed. For application walkthrough, see the ITIN application guide.
Frequently Asked Questions About ITIN Without Tax Return
Yes, in five documented exception cases. Most ITIN applications require a federal tax return to be attached to Form W-7. The 5 exceptions cover: third-party withholding on passive income (Exception 1), wages or scholarship treaty claims (Exception 2), third-party reporting of mortgage interest (Exception 3), FIRPTA withholding on real estate (Exception 4), and SSA TPRA reporting (Exception 5).
Exception 1 covers third-party withholding on passive income: dividends from US stocks, interest from US bank accounts, US partnership distributions, and US royalty payments. The applicant submits a letter from the withholding agent confirming the income and withholding, plus Form W-7. No tax return is needed.
Exception 4 covers foreign sellers of US real estate. The buyer is required to withhold 15% of the gross sale price under FIRPTA. The seller files Form 8288-B to apply for reduced withholding, attaching Form W-7 with reason code "h" (Exception 4). The CP565 letter is issued so the seller can later file Form 1040-NR to claim the refund.
Yes. F-1 and J-1 students claiming a treaty exemption on Form 8233 (wages) or W-8BEN (scholarship) qualify under Exception 2. The W-7 packet includes a copy of the visa, I-20 or DS-2019, and the relevant treaty claim form. No tax return is required at the time of W-7 submission.
Yes if the income source matches an exception. A non-resident receiving US royalty payments (Exception 1), or selling US real estate (Exception 4), or claiming a treaty rate on US passive income (Exception 1) can apply without a return. A non-resident with US wage income outside Exception 2 must file a return.
Apply under an exception with a CAA. Apply with a Certifying Acceptance Agent — $297 flat, ready in 7 days.