ITIN applications, done right the first time
An ITIN — Individual Taxpayer Identification Number — is how the IRS identifies people who need to file but can’t get a Social Security number. Fairlight prepares and files Form W-7 applications as part of your US tax return or FIRPTA package, the standard IRS route — prepared by a cross-border CPA practice so the application holds up the first time.
✓ CPA-led team ✓ Filed with the return that needs it ✓ Fixed fees, quoted first
A one-page form that gets rejected constantly
Form W-7 looks simple — and the IRS rejects a remarkable share of applications anyway: wrong documentation, an uncertified passport copy, a missing reason code, or a W-7 sent without the return that justifies it. Every rejection restarts a multi-week clock, and when the ITIN is holding up a FIRPTA refund or a filing deadline, that clock is expensive. The fix isn’t cleverness; it’s doing the boring parts exactly right, once.
Six situations that put an ITIN on your to-do list
Non-residents filing Form 1040-NR
US rental income, a US sale, or US-source income to report — the return needs a taxpayer number, and the W-7 rides with it.
Canadians selling US property under FIRPTA
The Form 8288-B withholding certificate and the refund return both require an ITIN. It’s the first domino in the FIRPTA process.
Spouses and dependents on a US return
Joint elections and dependent claims need a number for each person listed — each gets their own W-7.
Treaty-based return filers
Claiming US–Canada treaty benefits on a US filing requires identifying yourself to the IRS first.
Foreign owners of US LLCs
Certain owner-level filings and withholding situations require the member behind the entity to hold an ITIN.
Non-residents with US rental income
Electing net taxation on rental property and filing the annual 1040-NR both run on an ITIN.
From W-7 to a number the IRS recognizes
Prepared with your filing
The W-7 attaches to the federal return or FIRPTA filing that needs it — the standard IRS route. We prepare both together so nothing is orphaned.
Documents, without mailing your passport
The IRS requires proof of identity and foreign status — typically a certified copy of your passport from the issuing authority. We tell you exactly what to request so the original never leaves your hands.
IRS processing
Roughly 7–11 weeks from submission. We track it and chase what needs chasing, so a FIRPTA certificate or refund isn’t stuck behind a silent application.
Renewals
ITINs unused for three consecutive tax years expire. Renewals file the same way — a W-7 with your next return — and we flag expiring numbers before they cost you a season.
The rejection traps, avoided
Uncertified copies, missing exception paperwork, name mismatches, and W-7s filed bare are the classic rejections. Preparing the application alongside the actual filing removes nearly all of them.
The ITIN is usually step one of something larger
Almost nobody needs an ITIN for its own sake — it unlocks a filing: a FIRPTA withholding certificate and refund on a US property sale, a 1040-NR for rental income, or a treaty position on a cross-border return. Because we prepare the ITIN with the filing it serves, the whole chain moves together — one team, one timeline, both countries covered.
Simple pricing, fixed before we start
Your exact fee is quoted and fixed in writing before any work begins — and when the ITIN is part of a FIRPTA package, it’s included there.
Final quote confirmed in writing before any work begins. No hidden fees.
ITIN Application
Prepared and filed with any return or FIRPTA engagement
- Form W-7 prepared and reviewed by a CPA on the team
- Certified-copy document guidance — your passport stays with you
- Filed with the return or FIRPTA package that justifies it
- Renewals for expired ITINs handled the same way
- Included in the FIRPTA package when the sale requires one
ITIN questions, answered straight
Can I get an ITIN without filing a return?
Usually not — the standard route is a Form W-7 attached to the federal return that needs it. A handful of exceptions exist (including FIRPTA withholding-certificate applications and certain treaty claims), and those exception categories are exactly where applications get rejected for the wrong paperwork. We prepare the W-7 with the filing that justifies it, whichever route applies.
How long does an ITIN take?
Plan on roughly 7–11 weeks of IRS processing once the application is submitted, longer in peak season. The bigger schedule risk is a rejection that restarts the clock — which is why the application is worth doing right the first time.
Does my passport get mailed to the IRS?
Not if the documentation is done properly. The IRS accepts a certified copy of your passport issued by the passport agency itself — for Canadians, that’s a copy certified by the issuing authority — so the original never has to leave your hands. We tell you exactly what to request and check it before anything is submitted.
Do ITINs expire?
Yes. An ITIN that isn’t used on a federal return for three consecutive years expires, and older numbers have been retired in waves. If your ITIN has expired, a renewal W-7 files with your next return — we handle renewals the same way as new applications.
Do I need an ITIN for a FIRPTA sale?
Yes — both the Form 8288-B withholding-certificate application and the 1040-NR refund return require a US taxpayer identification number. If you don’t have one, the W-7 is prepared alongside the FIRPTA paperwork as one package. See our FIRPTA compliance service for the whole process.
Can my spouse or child get an ITIN?
If they’re claimed on a US return in a way that requires a taxpayer number — a spouse joining a joint election, a dependent claimed under treaty rules — yes: each person files their own W-7 with the return that needs it, with their own certified documents. We prepare the family’s applications together so they process together.
Need an ITIN for a filing that can’t wait?
Book a free 15-minute call — we’ll confirm which route applies to you, what documents to request, and put your fixed fee in writing.
The content on this page is for informational purposes only and does not constitute professional tax advice. ITIN and Form W-7 requirements depend on individual facts and circumstances and are subject to change. See our full legal disclaimer.