Table of Contents
▼
Do you need an ITIN if you are in India?
Yes, if you have a US tax filing obligation and no SSN. An ITIN (Individual Taxpayer Identification Number) is the number the IRS issues to people who must file US taxes but cannot get a Social Security Number. It is for tax purposes only. It does not give you work authorization, a visa or immigration status [1][4].
Quick Answer: An ITIN is an IRS-issued tax ID for people who cannot get an SSN. If you own a US LLC, receive US-source income, or file a US return from India, you need one. You apply on paper with Form W-7. The IRS charges no fee. Processing runs several weeks, and your passport handling is the decision that matters most.
Indian founders run into this number for one main reason: a single-member US LLC owned by a non-US resident files Form 5472 with a pro forma Form 1120 every year. That return needs a taxpayer ID for the owner. No ITIN, no filing. Penalties for a missed 5472 start at $25,000, so this is not paperwork you park for later. If you are still setting up the company, see US LLC formation for non-residents.
Other Indian applicants need an ITIN for US royalties, rental income, scholarship or fellowship income, or a 1040-NR filing [3]. The test is simple. Do you owe a US filing? Then you need the number.
What documents do you need for Form W-7 from India?
You need three things: a completed Form W-7, your passport (original or a certified copy), and your US tax return where one is required [4].
Official form (IRS.gov): Form W-7 official PDF
The passport is the document that trips people up. A valid Indian passport alone satisfies the IRS identity and foreign status requirement. No second document needed. If you would rather not send the passport, you send two other documents instead, such as a national ID card and a birth certificate, plus a passport photo [4].
Note: A notarized photocopy of your passport is not an acceptable document. The IRS accepts the original, a copy certified by the issuing agency, or a copy certified by a Certifying Acceptance Agent. A notary public in India does not qualify.
Sign the form. An unsigned W-7 is the single most common reason applications bounce back.
Three ways to submit a W-7 from India
Three routes exist: mail the package to the IRS, use a Certifying Acceptance Agent (CAA), or appear in person. Online filing does not exist for Form W-7. The IRS accepts paper only [4].
| Route | Government fee | Third-party cost | Passport safety | Effort |
|---|---|---|---|---|
| Mail to IRS | $0 | Courier cost | You post the original or a certified copy | High, you assemble and track everything |
| Certifying Acceptance Agent | $0 | Agent service fee, varies | Agent verifies your original and sends certified copies | Low, agent handles the package |
| In person (IRS office in the US) | $0 | Travel cost | You keep the passport in hand | High, appointment required |
A CAA is an agent the IRS authorizes to review your original documents, certify copies, and forward the W-7. The IRS publishes the list of authorized agents, so you can check any agent before you pay [4]. In practice, the CAA route is the one most Indian applicants should take if the passport is the worry.
Say your passport is your only travel document and you have a Schengen visa trip booked in eight weeks. Mailing the original to Austin puts it out of your hands for the whole processing window. A CAA verifies it in one sitting and returns it the same day.
Mailing originals vs certified copies: what is safe?
Mailing the original passport is legal and the IRS does return it. It is also the riskiest part of the whole process. The passport travels out of India, sits in IRS intake, and comes back by mail. You have no passport for the duration.
The safer version of the mail route is a certified copy. The IRS accepts a copy certified by the agency that issued the document, or by a CAA [4]. For an Indian passport, that means Passport Seva certification or a CAA, not a notary.
If you do mail the original, use a trackable courier, keep a scan of every page, and note the delivery date. That date is the anchor for every status call you make later.
Heads-up: Do not send your original passport with an untracked postal service to save money. The saving is small and the downside is a replacement passport plus a rescheduled trip.
Using a Certifying Acceptance Agent (CAA) from India
A CAA lets you keep your passport. The agent inspects the original, certifies the copy, and submits the W-7 package to the IRS. You never part with the document [4].
Finding one is the hard part. The IRS keeps a public list of acceptance agents, and you should confirm an agent appears on it before paying anyone. Some agents work remotely with Indian clients and verify documents over a video session. Ask directly how they handle the original passport check, because that step is the whole point of using them.
Cost is a provider fee, not a government fee. The IRS charges nothing for an ITIN. CAA fees vary by agent and by whether you also want help with the return, so ask for the total before you commit. If you want the filing side handled too, applying for an ITIN with Form W-7 support covers the document review and submission.
Suppose your W-7 goes in with a 1040-NR for royalty income. The CAA can bundle both, and the IRS processes the return only after the ITIN is issued. That sequencing is normal, not a delay.
In-person options at IRS offices and embassies
In-person works at an IRS Taxpayer Assistance Center (TAC) in the United States, by appointment. Walk-ins are not accepted, and you need to call ahead to book [4].
The US embassy and consulate route is narrower than people assume. Only certain IRS offices abroad and certain consulates accept ITIN applications, and the IRS publishes which ones participate [1]. Do not assume the US consulate in Chennai or Mumbai will take your W-7. Check the IRS list first, then plan around it.
If you are travelling to the US anyway, a TAC appointment is a clean way to submit. You keep the passport, an officer reviews the originals, and you leave with a receipt.
How long does it take and how do you track your ITIN application?
Expect roughly seven to eleven weeks. That is the IRS working window for a W-7, and it stretches when the application is filed with a tax return rather than on its own [4].
There is no online status tracker for an ITIN. You call. The IRS ITIN line is 1-267-941-1000, and it is not toll-free, so budget for an international call from India [4]. Have your name, the date you mailed the package, and the courier tracking number ready before you dial.
Tip: File early in the year. A W-7 sent in January has room to be rejected and resubmitted before the return deadline pressure hits.
What should you do if your ITIN application is rejected?
The IRS sends a letter explaining the problem. Read it, fix exactly that issue, and resubmit with a copy of the letter. Do not send a fresh package with no reference to the rejection [4].
The usual causes are an unsigned W-7, a document the IRS does not accept (a notarized passport copy is the classic), or a name that does not match across the W-7, the passport and the tax return. If a CAA filed for you, send the letter to them. They correct and resubmit at no extra government cost.
Common Mistakes
- Sending a notarized passport copy. The IRS wants the original, an issuing-agency certified copy, or a CAA-certified copy. A notary stamp does nothing [4].
- Forgetting the signature. An unsigned W-7 is rejected on arrival.
- Name mismatches. Use your name exactly as printed on the passport, including surname order, on every form.
- Mailing the original passport without tracking. You lose your only proof of the mailing date.
- Filing a W-7 with no return when one is required. A 5472 filer needs the return attached; a standalone W-7 for that situation gets questioned.
- Assuming an agent is IRS-authorized. Check the IRS acceptance agent list before paying.
- Ignoring expiry. ITINs with middle digits 70, 71, 72, 78 through 88, and 90 through 99 expire after three years without use on a return. If yours lapsed, you reapply rather than renew by phone.
Budget the ITIN as part of your first-year US compliance, alongside the 5472 filing. Federal tax support for Form 5472 and Form 1120 is where most Indian LLC owners need the help, and getting an EIN as a non-US resident is the step that comes before the ITIN if you own the LLC. Tax treatment depends on your ownership, US-source and effectively connected income, any treaty position, and state nexus. Run it past a qualified tax professional.
Frequently Asked Questions
Can I apply for an ITIN online from India? No. The IRS does not accept online W-7 submissions. You mail the package or use a CAA.
Do I have to send my original passport to the IRS? Not necessarily. A CAA can certify a copy, or you can send a copy certified by the issuing agency.
How much does it cost to apply for an ITIN from India? The IRS charges no fee. A CAA charges a service fee that varies by agent.
How long does ITIN processing take for applicants in India? Roughly seven to eleven weeks, longer if filed with a tax return.
Can I go to the US embassy in India for an ITIN? Generally no. Only participating offices accept applications, and the IRS publishes the list.
What if my ITIN application is rejected? Read the letter, fix the stated problem, and resubmit with a copy of the letter.
If you want help with US LLC formation, EIN and business setup from India, NexFyla can assist. Start with the passport question: decide whether you will mail the original or use a CAA, then build the rest of the package around that answer.
*Last updated: February 2026.*
Related reading
- IRS ITIN Application Requirements in 2026: What Non-Residents Must Submit
- How to Apply for an ITIN as a Non-Resident in 2026: Eligibility and Steps
Ready to act on this? ITIN application help takes the filing, registered agent and paperwork off your desk.