Apply for an IRS Individual Taxpayer Identification Number (ITIN) if you are not eligible for a Social Security number
Complete Form W-7, Application for IRS Individual Taxpayer Identification Number
Gather required identification documents, such as a valid passport or other approved ID
Attach your federal tax return if required, unless you qualify for an exception
Submit the application by mail to the IRS, through an IRS Taxpayer Assistance Center, or through an IRS-authorized Acceptance Agent
Wait for the IRS to review your application and issue the number if approved
Contact the IRS directly or visit IRS.gov for the most current application instructions and requirements