Nigeria has no comprehensive income tax treaty with the United States. All US-source income is subject to standard withholding rates. An ITIN ensures your payments are processed correctly.
With the naira losing significant value, every dollar earned from US platforms matters. An ITIN unlocks full access to US payment platforms and protects your earnings.
What Documents Do Nigerians Need to Apply for an ITIN?
The IRS accepts 13 document types for ITIN applications. However, for Nigerian applicants applying from outside the US, the passport is by far the most practical and widely accepted single document. It satisfies both the identity and foreign status requirements on its own.
Primary Document: Nigerian Passport (Recommended)
Your Nigerian international passport is the single best document for an ITIN application. It must be:
- Valid — not expired at the time of application
- Government-issued — by the Nigerian Immigration Service
- Contains your photo, name, date of birth, and country of origin
A passport alone satisfies both the "proof of identity" and "proof of foreign status" requirements. No additional documents are needed if you use a passport.
Why Using a CAA Means No Original Document Mailing
The IRS requires original identity documents (or certified copies) with every ITIN application. If you apply directly (without a CAA), you must mail your original passport to the IRS Austin, Texas processing center — and wait for it to be returned (typically 60+ days).
As an IRS Certified Acceptance Agent (CAA), ITIN Plus verifies your identity remotely and certifies copies of your documents. We attach our CAA certification letter to your W-7 submission. The IRS accepts this — your original passport stays with you.
Alternative Documents (If Passport Is Unavailable)
If you don't have a passport, the IRS accepts combinations of other documents. For foreign nationals, you typically need two documents:
- National ID card (must contain photo and biographic information)
- Birth certificate (for dependents under 18)
- Driver's license (some states/countries accepted; not all)
- Foreign voter registration card
- Civil birth certificate
For Nigerian applicants, the National ID (NIN slip/card) may be accepted alongside another document. However, the passport is strongly preferred as it's unambiguous.
Documents for US LLC Owners Applying for ITIN
If you're applying for an ITIN as the foreign owner of a US LLC, you'll also provide:
- LLC Articles of Organization or Certificate of Formation
- EIN confirmation letter (CP 575 or 147c)
- Evidence of US business activity (bank statements, invoices, contracts)
What to Prepare Before Applying Through ITIN Plus
- Valid Nigerian passport — check expiration date. If it expires within 6 months, renew first.
- High-quality scan or photo — front biographical data page, clear and complete.
- Reason for ITIN — what you'll use it for (freelancing, LLC ownership, etc.).
- US tax document (if applicable) — 1099-NEC, 1042-S, or platform tax form showing US income.
- Contact ITIN Plus — we guide you through the rest and prepare Form W-7 correctly.