Having US income but no ITIN yet? You can still file for a tax extension and avoid penalties.
You Don’t Need an ITIN to Request a Tax Extension
If you’re a foreign national with US income waiting for your ITIN (Individual Taxpayer Identification Number), here’s important news: you can file for a tax extension right now, without having an ITIN.
Why This Matters
Many foreign taxpayers miss the April filing deadline because they’re waiting for their ITIN to arrive. This leads to unnecessary penalties and stress. The IRS provides a simple solution: request your extension first, then apply for your ITIN later. However, if there are no taxes due, then not filing an extension or estimated taxes or extension payment is not a major concern. Most foreign nationals filing a 1040NR tax return would get an automatic extension for filing until 15th June
How the Extension Process Works
Key Dates to Remember
- April 15 (or April tax filing due date): Deadline to request your extension
- October 15: New deadline to file your complete tax return with your ITIN
Important: What the Extension Does (and Doesn’t) Cover
✅ The extension gives you:
- Extra time until October 15 to file your tax return
- Protection from late-filing penalties
❌ The extension does NOT give you:
- Extra time to pay your taxes
- Any waiver of taxes owed
You must estimate and pay any taxes you owe by the April deadline to avoid interest and penalties on unpaid taxes.
Step-by-Step: How to File for Extension Without an ITIN
Step 1: Complete Form 4868
Download Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) from the IRS website.
Step 2: Handle the SSN/ITIN Section Correctly
When you reach the sections asking for your Social Security Number (SSN) or ITIN:
Write: “ITIN TO BE REQUESTED”
This tells the IRS you’re in the process of obtaining your ITIN.
Step 3: Mail Your Form 4868
Important: Do NOT include Form W-7 (Application for ITIN) with your extension request. File them separately.
Mail Form 4868 to the appropriate IRS address listed in the form instructions based on where you live.
Step 4: Make Your Estimated Tax Payment
Even without an ITIN, you can pay estimated taxes using:
- Check or money order (payable to “United States Treasury”)
- IRS Direct Pay online (available on IRS.gov)
- Credit or debit card through IRS-approved payment processors
Include your name, address, and write “2024 Form 1040” (or appropriate year) on your payment.
Making Estimated Tax Payments Without an ITIN
How to Calculate What You Owe
- Estimate your total US income for the tax year
- Calculate your expected tax liability using IRS tax tables
- Subtract any taxes already withheld
- Pay the remaining balance by April 15
Payment Options for Foreign Nationals
By Mail Only. Cannot Pay Online with SSN or ITIN:
- Send check or money order with Form 4868
- Include payment voucher from Form 1040-ES
Clearly reference your identifying information on all payments, since you don’t yet have an ITIN.Include your name, address, and write “2024 Form 1040” (or appropriate year) on your payment.
After Filing Your Extension: Next Steps
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Apply for Your ITIN
Submit Form W-7 (Application for IRS Individual Taxpayer Identification Number) along with:
- Required identification documents (passport, etc.)
- Your completed tax return (Form 1040-NR or 1040)
- Supporting documentation for US income
Processing time: 7-11 weeks (sometimes longer during peak season)
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Work with an IRS Acceptance Agent like
Certified Acceptance Agents (CAAs) can verify your documents without you mailing your original passports to the IRS. We are an IRS-approved CAA with over 13 years of experience handling USTAX and ITIN applications. Our representative team are based
- Singapore
- United Kingdom
- United Arab Emirates
- Qatar
- Belgium
- Saudi Arabia
- India [Bangalore and Chennai]
Search for IRS Acceptance Agents near you
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File Your Complete Tax Return by October 15
Once you receive your ITIN (or before the October 15 deadline), file your complete tax return:
- Form 1040-NR for non-resident aliens
- Form 1040 for resident aliens
- Include all required schedules and documentation
- If the 1040NR tax return is ready, you can file this tax return along with the ITIN application [This is highly recommended to process the ITIN and tax return at the same time]
Common Questions from Foreign Nationals
Can I file my extension electronically?
For foreign nationals without an SSN or ITIN: No, Form 4868 must be mailed. Electronic filing requires a valid SSN or ITIN.
What if my ITIN hasn’t arrived by October 15?
If you’ve applied for your ITIN and it’s still processing, file your return by the October 15 deadline. Write “ITIN APPLIED FOR” in the ITIN field. However, your return won’t be processed until the IRS issues your ITIN.
Do I need to renew my ITIN before filing?
If your ITIN has expired (not used on a tax return for three consecutive years), you must renew it. Check your ITIN status using IRS ITIN Status Check.
ITINs with middle digits 70-87 that expired December 31, 2025 must be renewed before the 2025 tax season.
What happens if I miss the April deadline?
If you don’t file Form 4868 by April 15:
- Late-filing penalties apply (5% per month of unpaid taxes)
- Interest accrues on unpaid taxes
Tax Extension Checklist for Foreign Nationals
Before April 15:
- Download and complete Form 4868
- Write “ITIN TO BE REQUESTED” in SSN/ITIN fields
- Calculate estimated tax liability
- Make payment for any taxes owed
- Mail Form 4868 to correct IRS address
- Keep copies of all documents
Between April 15 and October 15:
- Submit Form W-7 (ITIN application)
- Provide required identification documents
- Consider working with a Certified Acceptance Agent [CAA]
- Prepare complete tax return (Form 1040-NR or 1040)
- Gather all income documentation (W-2, 1099, etc.)
By October 15:
- File complete tax return with ITIN
- Include all required schedules
- Make final payment if additional taxes owed
- Keep records of all filings for at least 3 years
Authority & Resources
All information in this guide comes directly from official IRS sources:
Take Action Today
Don’t let your ITIN application delay your tax compliance. Here’s what to do now:
- Download Form 4868 from the IRS website
- Calculate your estimated taxes and prepare payment
- Mail your extension request before the April deadline
- Start your ITIN application using Form W-7
Need personalized assistance? Consider working with a tax professional who specializes in foreign national taxation or locate a Certified Acceptance Agent in your country or use one of our firms service.
Get Expert Help with Your US Tax Compliance
Don’t navigate the complexities of US tax filing alone. Our team specializes in EIN and ITIN applications, assisting clients with U.S. tax compliance and document preparation.
Our Comprehensive Services Include:
✓ ITIN Services
- New ITIN applications (Form W-7)
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✓ US Tax Return Filing
- Form 1040-NR filing for nonresident aliens
- Form 1040 filing for refund claims
- Recovery of excess withholding from Forms 1042-S, 8288-A, 8805, W-2, and 1099
Why Choose Our Services?
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Take Action Today
Need assistance with your tax extension, ITIN application, or US tax filing? We’re here to help.
Our team is ready to assist you with:
- Filing your tax extension without an ITIN
- Preparing and submitting your ITIN application
- Calculating and making estimated tax payments
- Filing your complete US tax return for refund claims
- Ensuring full compliance with US tax regulations
Don’t let confusion about US tax requirements cost you penalties or missed refunds. Reach out today for professional guidance tailored to your situation.
Important Disclaimer
This content is provided for informational and educational purposes only and does not constitute legal, tax, or financial advice. Tax laws are complex and subject to change. Individual circumstances vary significantly.
This information should not be used as a substitute for personalized professional advice from a qualified tax advisor, CPA, or attorney who can evaluate your specific situation. For official guidance, always refer to current IRS publications and consult with a licensed tax professional regarding your particular tax obligations.
The IRS is the authoritative source for all US tax matters. When in doubt, consult IRS.gov or speak with an IRS representative.
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