If you do not have a Social Security number or and Individual Taxpayer Identification Number (ITIN) for a spouse or dependent, you will need to get one or the other before you can file a tax return.
An Individual Taxpayer Identification Number, or ITIN is for taxpayers who do not qualify for a Social Security number. It is 9 digits long and looks like a Social Security number, except it always begins with the number 9.
ITINs are used exclusively for filing tax returns. They do not entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits.
To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
A tax return accompanied by one or more W-7 forms cannot be submitted electronically. You can submit it in person at any IRS Taxpayer Assistance Center that performs in-person document reviews. Perhaps your embassy will be of help to you since you live abroad.
You can also submit tax returns with W-7 forms by mail to:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 South Interregional, Hwy 35
Austin, TX 78741-0000
According to the IRS, it takes 6 to 10 weeks to obtain an ITIN. An ITIN will expire at the end of the current year if it is not used on a federal tax return in the last 3 years.
See also here.
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