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The Individual Taxpayer Identification Number (ITIN) is a tax number issued by the Internal Revenue Service (IRS) for individuals who must fulfill federal tax obligations in the United States but are not eligible for a Social Security Number. For Brazilians with income, investments, or property in U.S. territory, the ITIN is often the only legitimate path to compliance with the federal tax authority — and its absence can trigger automatic 30% withholdings on passive income and block deductions and tax treaty benefits.
What the ITIN Is For and Who Is Eligible
The ITIN is a nine-digit number in the format 9XX-XX-XXXX, always beginning with 9, created in 1996 so that non-residents and dependents not entitled to an SSN could fulfill the tax obligations required by the Internal Revenue Code. It does not authorize work, does not grant eligibility for social benefits, and does not replace the SSN. Its function is exclusively tax-related.
The IRS lists five eligible groups: non-resident aliens required to file a federal income tax return; resident aliens who must file but have not obtained an SSN; the spouse or dependent of a U.S. citizen or resident; the spouse or dependent of a non-immigrant visa holder; and non-resident aliens claiming a tax treaty benefit.
Typical Scenarios for Brazilians
Anyone who rents out property in the U.S. and receives rental income needs an ITIN to file Form 1040-NR and calculate the actual tax owed — without the number, the tenant or property manager is required to withhold 30% of the gross amount. Investors in U.S. stocks, ETFs, or real estate investment trusts listed on an exchange also use the ITIN to reduce withholding on dividends under the Brazil-U.S. tax treaty, although the treaty does not cover all types of income.
Business owners with a stake in a U.S. LLC, founders of C-Corps with Brazilian partners, heirs receiving estate assets in the U.S., and F-1 or J-1 students with taxable scholarships make up the remaining most common profiles. In all cases, the practical rule is straightforward: if there is a duty to file a federal return and no SSN exists, the ITIN is mandatory.
Form W-7 and the Application Process
The application is submitted using Form W-7 (Application for IRS Individual Taxpayer Identification Number). The form must be sent together with the federal income tax return (1040 or 1040-NR) to which the ITIN applies. Exceptions exist for situations such as claiming a treaty benefit, opening an investment account that requires a TIN for the broker, and serving as a signatory on a financial account.
The form requires a valid passport or a combination of other documents proving identity and foreign status — birth certificate, national identity card, foreign driver’s license, among 13 accepted documents. The passport is the only document that can stand alone; any other must be combined with a second. Simple photocopies are not accepted: the IRS requires originals or copies certified by the issuing authority of the document.
Three Ways to Submit
The first option is to mail directly to the IRS Austin Service Center in Texas, including the W-7, the tax return, and original documents or certified copies. Passport returns by mail take weeks and carry a risk of loss.
The second is to use an IRS-authorized Certifying Acceptance Agent (CAA). CAAs are professionals or firms — available in several countries, including Brazil — authorized to verify the authenticity of original documents and return them to the applicant on the spot. The CAA submits the application to the IRS with copies they certify themselves, eliminating the need to mail the passport.
The third is to visit an IRS Taxpayer Assistance Center (TAC) within the U.S., with a prior appointment. The agent verifies the documents in person and returns the originals.
Processing Timelines
The IRS reports average timelines of 7 to 11 weeks during normal periods. Between January 15 and April 30 — peak tax season — the timeline extends to up to 14 weeks. For applications submitted from outside the U.S., an additional 2 to 4 weeks should be added for postal return time. Common delays arise from incomplete documentation, inconsistencies between the name on the passport and the name on the return, or a missing exception justification when no return is filed alongside the application.
Validity and Renewal
Under the PATH Act of 2015, an ITIN expires automatically when it is not used on any federal return for three consecutive years. Additionally, ITINs with specific middle digits go through renewal cycles determined by the IRS. Renewal uses the same Form W-7 and requires new document submission.
Filing a return with an expired ITIN causes automatic rejection of credits such as the Child Tax Credit and the American Opportunity Tax Credit, as well as possible processing delays. Renewal can be done at any time and does not require waiting for the next tax return.
What the ITIN Does Not Do
The ITIN does not authorize legal work in the U.S. — employing a worker with only an ITIN constitutes a federal labor violation. It does not grant eligibility for the Earned Income Tax Credit. It does not function as civil identification for driver’s license issuance in most states, although some states accept the ITIN for this purpose. It does not automatically open a bank account: each bank sets its own policy, and larger institutions typically accept a passport and ITIN to open remote accounts, while others require an SSN.
Common Errors That Compromise the Application
Submitting a plain photocopy of the passport without certification leads to immediate rejection. Filling in the wrong reason for the application (item h on the W-7) — claiming a treaty when the obligation is an ordinary filing requirement — also results in the application being returned. Failing to attach the federal return when it is due is the third most common mistake. Finally, many applicants confuse the ITIN with an EIN: the EIN is the Employer Identification Number, used by businesses, and follows a completely different process via Form SS-4.
For cases with additional layers — LLC partnership, inheritance, withholding on property sales under FIRPTA — the recommendation is to work with a Certifying Acceptance Agent or a U.S. CPA with experience in non-resident matters. Coordinating the ITIN application with the broader tax strategy prevents the number from being issued without the applicable credits and treaties being effectively claimed on the return.
Victoria Harper
Editor-in-Chief
Leading journalism and editorial content at Visto n’ Visa, Victoria helps make immigration topics clear, trustworthy, and easy to understand. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.
