How to Apply for an ITIN from Uzbekistan in 2026

Ömer Y.
Ömer Y.
  • ITIN
11 min read
IRS Form W-7, Uzbekistan passport, and postal envelope cover image for ITIN application from Uzbekistan
The Bottom Line

To apply for an ITIN from Uzbekistan, you file IRS Form W-7 with a certified copy of your Uzbek passport and a reason the IRS recognizes, usually a US tax return or a treaty or withholding exception. You do not need to be in the United States, and you do not need a US visa. The hard part for Uzbek applicants is the passport step: a local notary copy is not accepted, and the US Embassy in Tashkent mainly serves US citizens. The cleanest route is an online Certifying Acceptance Agent, who verifies your identity remotely so your passport never leaves your hands.

Every year more residents of Uzbekistan (Oʻzbekiston) earn money tied to the United States, from YouTube, Amazon, app stores, freelance platforms, and US companies they own. Most of them eventually hit the same wall: a US payer or the IRS asks for a US taxpayer number, and they do not qualify for a Social Security Number. The answer is an ITIN, the Individual Taxpayer Identification Number the IRS issues to people who have a US tax reason but are not eligible for an SSN.

This guide covers exactly how to get one from Uzbekistan in 2026: who actually needs it, what the old US-Uzbekistan tax treaty does and does not do for you, the documents, the certification problem unique to Uzbek applicants, processing time, and the fastest way to finish without mailing your passport overseas.

Do you need an ITIN as a resident of Uzbekistan?#

You need an ITIN if you have a US tax reporting reason and are not eligible for an SSN. For people in Uzbekistan, that usually falls into one of four buckets, in rough order of how common they are.

  • Digital and platform income. This is the biggest driver. Uzbekistan's tech sector is booming: IT Park Uzbekistan passed 2,846 resident companies in 2025, and platforms like Payoneer operate locally. If you earn from YouTube, AdSense, Amazon KDP, the App Store, Google Play, or Upwork, the US payer needs a Form W-8BEN, and a complete W-8BEN often needs an ITIN.
  • US business owners. If you have formed (or plan to form) a US LLC for Stripe, Amazon, or PayPal access, you will likely need an ITIN to file the returns the IRS expects from a foreign-owned US business. See our note on PayPal and ITIN/EIN setup.
  • Family of US filers and Diversity Visa winners. Uzbekistan ranked first worldwide in the DV-2025 green card lottery (5,564 selectees), with a large Uzbek and Bukharian community in Queens, New York. Spouses and dependents of US taxpayers often need ITINs, covered in our ITIN for a spouse guide. Note: the US paused the Diversity Visa program in December 2025, so treat the lottery as a slower path now.
  • US real estate and investment. If you buy, rent out, or sell US property, FIRPTA withholding and rental reporting can require an ITIN.

If none of these apply yet, you usually do not need an ITIN. The IRS does not issue one just in case. You apply when a tax reason exists. Start with what an ITIN actually is if you are not sure your situation qualifies.

Does the US have a tax treaty with Uzbekistan?#

Yes, but it is older and narrower than most people expect, and this is where competing guides get it wrong. Uzbekistan is still covered by the 1973 income tax treaty between the United States and the former USSR. The IRS confirms in Publication 901 that this treaty remains in force for nine successor states, including Uzbekistan, until each negotiates its own.

What that treaty does and does not do matters a lot for why you are getting an ITIN:

Student or trainee stipend, under $10,000 per year, up to 5 yearsYes, can be exempt under the students and trainees article
Short US work trip, 183 days or fewer in the tax yearYes, personal-services income can be exempt
YouTube, AdSense, Amazon KDP, app-store, and other royalty incomeNo reduced rate, the standard 30% US withholding applies
US dividends or interestNo reduced rate, unlike modern treaties
Profits from a US LLC you ownTreaty does not remove your US filing duty

The key takeaway for most Uzbek creators and business owners: the treaty will not lower the 30% US withholding on your platform royalties the way a modern treaty (for example the US-Canada treaty) would. Your ITIN is still essential, but its job is identity and compliance, not a magic rate cut. Anyone who tells you the treaty drops your YouTube withholding to a lower rate is misreading a 50-year-old agreement.

What you need to apply for an ITIN from Uzbekistan#

Three things go in your application package:

  1. Form W-7, the ITIN application itself (current revision December 2024), signed and dated.
  2. A certified copy of your Uzbek passport, or the original. A plain photocopy is rejected.
  3. A reason the IRS recognizes, which is normally a US federal tax return attached to the W-7, or proof you meet an exception (for example a withholding agent letter for platform income). If you have income but no return yet, read ITIN without a tax return.
IRS-accepted document options for ITIN applicants from Uzbekistan: passport, certified copy, Form W-7

The three ways to certify your passport (and the catch for Uzbekistan)#

The IRS accepts a passport copy certified by only three sources. For Uzbek applicants, two of the three are difficult, which is the single biggest reason these applications stall.

  • The issuing authority. In Uzbekistan, biometric passports are issued by the Ministry of Internal Affairs (Ichki Ishlar Vazirligi) through Public Service Centers (Davlat Xizmatlari Markazlari). Getting them to produce a certified copy formatted for the IRS is not a standard service and is unreliable in practice.
  • A US Embassy or Consulate. The US Embassy in Tashkent offers notarial services by appointment, but they are oriented to US citizens, appointments are limited, and consular staff generally will not certify a foreign national's passport copy for ITIN purposes. Details below for reference.
  • An IRS Certifying Acceptance Agent (CAA). A CAA is authorized by the IRS to verify your identity and your passport directly, then submit your W-7 with a Certificate of Accuracy. With an online CAA, this happens over a video call, so your passport never leaves Uzbekistan and you never mail the original. For most Uzbek applicants this is the only practical route. Learn more about what a Certifying Acceptance Agent is.

For reference, here are the US Embassy Tashkent details if you want to explore the consular option:

Address3 Moyqorghon Street, 5th Block, Yunusobod District, 100093 Tashkent
Phone+998 78 120 5450
Citizen servicesBy appointment, typically Tuesdays; notarial fee about $50 per service

A local Uzbek notary (notarius) can certify many documents, but a notary copy of your passport is not accepted by the IRS for an ITIN. Do not pay for one expecting it to work.

How to apply for an ITIN from Uzbekistan, step by step#

  1. Confirm your tax reason. Identify which bucket you are in (platform income, US business, family of a filer, or US property) so you attach the right supporting document.
  2. Complete Form W-7. On the official IRS Form W-7, choose the correct reason code, enter your name exactly as it appears in your passport, and use your Uzbekistan address.
  3. Prepare your passport certification. Decide between the issuing authority, the US Consulate, or a CAA. If you want to keep your passport and skip the mail, choose a CAA.
  4. Attach your tax return or exception proof. Most applicants attach a US federal return. Platform earners may qualify under an exception instead.
  5. Submit the package. A CAA submits it for you with the certification. If you go the DIY route, you mail it to the IRS in Austin, Texas (addresses below).
  6. Wait for your ITIN letter. The IRS mails a CP565 notice with your ITIN once approved.

IRS-listed Acceptance Agents in Uzbekistan#

As of June 2026, the IRS Acceptance Agent directory does not list any Certifying Acceptance Agents based in Uzbekistan. Applicants from Uzbekistan typically use one of three paths:

  1. Mail-in route. Submit Form W-7 with your passport certified by the issuing authority or a US Consulate, then mail the package to the IRS. Plan for several weeks of overseas transit on top of IRS processing.
  2. In-person at the US Embassy. Limited appointment availability, and as noted above, the embassy generally serves US citizens rather than certifying foreign passports for ITIN.
  3. Online CAA network. Services like Taxsym connect applicants with IRS-authorized Certifying Acceptance Agents who verify your identity remotely, so there is no in-person appointment and no passport mailed to the IRS.

Because there is no local CAA in Tashkent or anywhere else in Uzbekistan, the online route is usually the most realistic for getting verified correctly the first time.

Apply online with Taxsym and keep your passport in Uzbekistan the entire time.

Start your ITIN application →

Processing time and mailing from Uzbekistan#

The IRS states standard ITIN processing of about 7 weeks, but during peak tax season (January 15 to April 30) or when applying from overseas, plan for 9 to 11 weeks, and sometimes longer. From Uzbekistan, add international mail time on top of that if you go the DIY route.

If you do mail a package yourself, use a tracked private courier rather than standard post, and use the correct address for your method:

Standard mail (UZPOST)IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
Private courier (DHL, FedEx, UPS)IRS ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional Hwy 35, Austin, TX 78741

One 2026 change to know if you own a US business: starting June 1, 2026, CAAs submitting a W-7 for a partnership or multi-member LLC client must attach the part of the partnership or LLC agreement showing the entity name, EIN, and the applicant's name and signature. Have that document ready if your ITIN is tied to a US partnership.

Common mistakes Uzbekistan applicants make#

  • Sending a notary copy of the passport. An Uzbek notarius copy is not IRS-accepted for the passport. Only the three sources above work.
  • Expecting the old treaty to cut platform withholding. It will not. File your W-8BEN and ITIN for compliance, and budget for the 30% withholding on royalties.
  • Mailing the original passport by regular post. If you must send originals, use a tracked courier. Better, use a CAA and keep the passport.
  • Applying with no tax reason. The IRS rejects W-7 forms with no return and no valid exception. Confirm your reason first to avoid one of the common rejection causes.
  • Letting an ITIN expire. If you were issued one years ago and have not used it on a return, check whether you need to renew your ITIN.

Taxsym versus doing it yourself#

Comparison of applying for an ITIN from Uzbekistan online via Taxsym's CAA network versus the mail-in DIY route

Both routes reach the same ITIN. The difference is risk and speed. In the applications we handle from Uzbekistan, the passport certification step is where most do-it-yourself filers stall, because the local options either do not work or are not built for the IRS. The DIY mail route means certifying the passport locally (hard in Uzbekistan), mailing documents across borders, and losing the filing fee if the package is rejected for a formatting error. The online CAA route means a video identity check, no passport mailing, and a Certificate of Accuracy that reduces the chance of rejection.

Taxsym works with a network of IRS-authorized Certifying Acceptance Agents who handle the W-7, verify your documents remotely, and submit everything for you. You stay in Uzbekistan, keep your passport, and deal with one team instead of the IRS mailroom. After your ITIN arrives, you can put it to work, whether that is filing a US return, completing a W-8BEN, or opening a US bank account as a non-resident.

Frequently asked questions#

Can I get an ITIN from Uzbekistan without traveling to the US?#

Yes. ITINs are designed for people outside the United States. You can complete the entire process from Uzbekistan, and with an online CAA you do not need to visit a US Embassy or mail your passport abroad.

Can a notary in Uzbekistan certify my passport for the IRS?#

No. A local notarius copy is not accepted for the passport step. The IRS accepts certification only from the passport-issuing authority, a US Embassy or Consulate, or an IRS Certifying Acceptance Agent.

Does the US-Uzbekistan tax treaty lower the tax on my YouTube or freelance income?#

No. The 1973 US-USSR treaty that still covers Uzbekistan does not include reduced royalty or dividend rates, so the standard 30% US withholding applies to platform royalties. The treaty mainly helps students, trainees, and short-stay workers.

Do I need to translate my Uzbek documents into English?#

Your biometric passport already shows your details in the Latin alphabet, so the passport itself is fine. If a supporting document is only in Uzbek or Russian, the IRS may ask for a certified English translation, so prepare one when in doubt.

Is there an IRS Acceptance Agent in Tashkent?#

No. The IRS directory lists no Certifying Acceptance Agents based in Uzbekistan as of 2026. Uzbek applicants use the mail-in route, a US Consulate, or an online CAA instead.

How long does it take to get an ITIN from Uzbekistan?#

Plan for about 9 to 11 weeks of IRS processing when applying from overseas, plus mailing time if you submit by post. An online CAA removes the international passport-mailing leg, which is the slowest and riskiest part.

How much US tax will I actually owe?#

That depends on your income type and whether you file a return or claim an exception. The treaty rarely lowers withholding for digital income, so most platform earners should expect 30% withholding and then reconcile on a US return if required. Filing is where any tax refund tied to your ITIN is handled.

What if my ITIN application is rejected?#

Common reasons are an uncertified passport copy, a missing tax reason, or a name mismatch. Fixing the document and resubmitting usually solves it. Using a CAA significantly lowers the rejection rate because the agent checks the package before it reaches the IRS.