Getting an ITIN (Individuals Outside the U.S.)
An Individual Taxpayer Identification Number (ITIN) is a U.S. tax processing number issued by the IRS for individuals who are not eligible for a Social Security Number but need a U.S. tax identification number.
Do you need an ITIN? You do not always need an ITIN to claim treaty rates on your W-8BEN form. However, some developers prefer to have one for easier tax processing and documentation.
Two Routes to Getting an ITIN
Route 1: With a U.S. Tax Return (After Year-End)
This is the most common route for foreign individuals who file a U.S. tax return.
- Wait until after year-end when you receive your Form 1042-S from Steamline
- Complete Form W-7 (Application for IRS Individual Taxpayer Identification Number)
- Attach Form W-7 to your Form 1040-NR (U.S. Nonresident Alien Income Tax Return)
- Submit both forms together to the IRS
No support letter needed when applying with a tax return.
Route 2: Before Filing (Exception 1(d) - Treaty Benefits)
You can apply for an ITIN before year-end if you expect to receive treaty-eligible royalty income.
- Complete Form W-7
- Provide passport evidence (original or certified copy)
- Obtain a withholding agent letter from Steamline stating that we will pay you treaty-eligible royalties this year
- Submit Form W-7, passport evidence, and the withholding agent letter to the IRS
Contact Steamline support to request a withholding agent letter if you choose this route.
Processing Time and Fees
- Processing time: Typically 6-12 weeks
- IRS fee: There is no fee to apply for an ITIN
Using a Certifying Acceptance Agent (CAA)
A Certifying Acceptance Agent is an individual or entity authorized by the IRS to assist with ITIN applications.
Benefit: Using a CAA allows you to have your passport verified without mailing the original to the IRS. The CAA reviews your documents and certifies them, so you only send copies to the IRS.
You can find a list of CAAs on the IRS website.
After You Receive Your ITIN
Once you have your ITIN:
- Update your Form W-8BEN with your ITIN
- Submit the updated W-8BEN to Steamline
- Use your ITIN for future U.S. tax filings and documentation
Need help? Contact Steamline support if you need a withholding agent letter or have questions about the ITIN process.