The IRS has expanded options for taxpayers who live abroad and need to get an Individual Taxpayer Identification Number to file U.S. taxes.
International U.S. taxpayers can now visit a U.S.-based certified acceptance agent, or a CAA located abroad.
There are acceptance agents in Australia and New Zealand, Canada, many European countries, Hong Kong, India, Israel, Japan, Mexico, and several other countries. (https://www.irs.gov/individuals/acceptance-agent-program). Note that not all acceptance agents are certified.
Previously, these taxpayers had to mail a W-7, Application for Individual Taxpayer Identification, and required ID documents to the IRS or had to visit an IRS Taxpayer Assistance Center in the U.S.