ITIN Application in Miami: A 2026 Guide for Non-Resident Filers

The Internal Revenue Service describes an ITIN as a 9-digit number it issues if you need a U.S. taxpayer identification number for federal tax purposes but are not eligible for a Social Security number.^[1] Eligibility is broad: resident aliens, nonresident aliens, and their spouses or dependents can apply regardless of immigration status.^[5]

For many of our Miami clients, the ITIN is the entry point to compliant U.S. federal tax filing. Without one, a foreign owner of a Florida LLC cannot file a personal return that picks up pass-through income, and a spouse or dependent without an SSN cannot be claimed on a joint return.

If you live in or near Miami, the most common reasons you would need an ITIN are: you are a non-resident with U.S.-source income, you are an immigrant business owner of a Florida LLC who has not yet obtained an SSN, you are the foreign-national spouse of a U.S. filer who wants to file jointly, or you are claiming a dependent who lives in the U.S. but does not have an SSN. We see this pattern most often in Doral, Hialeah, Brickell, and Aventura with clients connected to Latin American business operations. For the company-side compliance question, see our foreign-owned U.S. entity tax services page.

The IRS instructs applicants to apply for an ITIN by mail or in person using Form W-7, and to include the tax return in the ITIN application package rather than filing it separately.^[2] Form W-7 itself is the Application for IRS Individual Taxpayer Identification Number, and the same form is used both for new ITINs and for renewing an ITIN that has expired or is about to expire.^[6]

In practice this means three pieces leave together in one envelope: Form W-7, the federal tax return that requires the ITIN, and the supporting identity documents that prove who you are and your foreign status. For Miami filers who are nervous about mailing original identity documents, our ITIN application help service handles the process in person under our Enrolled Agent practice.

The IRS asks applicants to allow 7 weeks for notification of ITIN application status, and notes that it can take 9 to 11 weeks if the application is filed during tax season (January 15 to April 30) or from overseas.^[3]

If you are filing because you owe a balance or need a refund by a specific date, plan backward from those numbers. The ITIN assignment date is generally the date the IRS receives your application package if no other action is needed.^[7]

While an ITIN does not qualify you for the Earned Income Tax Credit, it does let you file for several allowable benefits. The IRS lists, among others, joint-return spouse filing, head of household status, the American opportunity tax credit up to $2,500, the premium tax credit, the child and dependent care credit, and the credit for other dependents at $500 non-refundable.^[8]

These credits often turn what looks like a daunting filing into a real refund for ITIN families. The single most-missed one we see in Miami is the $500 Credit for Other Dependents, claimed for a qualifying dependent who has an ITIN rather than an SSN.

Two practical things matter once you have decided to file. First, every step of the ITIN process can be handled in Spanish: the IRS publishes ITIN guidance in Spanish, Form W-7 has a Spanish counterpart (W-7(SP)), and Miami practices like ours run client work bilingually as a default. Second, working with a Certifying Acceptance Agent (CAA) means an authorized intermediary can verify your original passport in person and submit certified copies to the IRS on your behalf, so you do not have to mail your passport. For year-round compliance once your ITIN is issued, see our individual tax return preparation service.