Gokce Tandogdu
ITIN Specialist, itin.net
You cannot replace a lost Individual Taxpayer Identification Number (ITIN) card. The Internal Revenue Service (IRS) does not issue replacement ITIN cards. If you have lost your ITIN, you must apply for a new one by submitting Form W-7, Application for IRS Individual Taxpayer Identification Number. This process requires you to provide original or certified copies of identification documents proving your identity and foreign status.
This applies to all ITIN holders, regardless of how they originally obtained their ITIN. The IRS issues a CP-565 notice once an ITIN is assigned, but this notice is not a card and cannot be reissued. You will need to go through the full application process again to obtain a new ITIN if you no longer have your CP-565 notice or if you need to prove your ITIN for a new tax filing.
Applying for a New ITIN After Losing Your Original
To apply for a new ITIN, you must complete Form W-7 and submit it along with the required supporting documentation. The IRS will not issue a new ITIN if you already have one. Instead, they will assign you the same ITIN you were previously issued. This is a critical point: you are not getting a new number, but rather re-establishing your existing one. If you have forgotten your ITIN and cannot locate your CP-565 notice, the application process is the same as applying for the first time.
Required Documentation for Form W-7
The Form W-7 application requires specific documentation to verify your identity and foreign status. You must submit either original identification documents or certified copies of these documents from the issuing agency. The IRS will not accept photocopies unless they are certified by the issuing agency.
Acceptable Identification Documents:
- U.S. Federal Tax Return: If you are applying for an ITIN solely to file a federal tax return, you can attach the return to your Form W-7. This is often the case for non-residents receiving U.S. source income.
- Foreign Passport: This is the most commonly used document as it serves as proof of both identity and foreign status. If your passport is expired, you will need to submit additional documentation.
- National Identity Card: This must show your name, photograph, address, date of birth, and expiration date. It must be issued by a foreign government.
- Driver's License: A U.S. state driver's license can be used for identity but not for foreign status.
- Birth Certificate: This document is acceptable for dependents under 18 years of age. For applicants under 18, the passport or birth certificate is preferred.
- Foreign Driver's License: Must show name, photograph, address, date of birth, and expiration date.
- Foreign Voter's Registration Card: Must show name, photograph, address, date of birth, and expiration date.
- Civilian I.D. Card (for dependents): This is for dependents under 18 years of age.
- Visa: A U.S. visa can be used for foreign status but not for identity.
- U.S. Military I.D. Card: Can be used for identity.
- Foreign Military I.D. Card: Can be used for identity.
- U.S. State I.D. Card: Can be used for identity.
If you are an alien student, you must also provide specific documentation, such as a passport with an expiration date and a visa with an expiration date, or a passport with no expiration date and a Form I-20. For dependents, the birth certificate along with the applicant's or responsible parent's passport is often required.
How to Submit Your Form W-7 Application
There are three primary ways to submit your Form W-7 application:
Mail Directly to the IRS: You can mail your completed Form W-7, along with your original or certified identification documents and your U.S. federal tax return (if applicable), to the IRS address specified in the Form W-7 instructions. The IRS will review your application and mail your documents back to you. This process can take several weeks, and you will be without your original documents during this time.
Apply Through a Certified Acceptance Agent (CAA): This is often the most convenient method. You can find a CAA who is authorized by the IRS to assist you with your Form W-7 application. CAAs can review your documentation, verify your identity, and forward your application to the IRS on your behalf. Crucially, CAAs can certify your original identification documents, meaning you do not have to mail your originals to the IRS. This is a significant advantage, as you retain possession of your vital documents throughout the process. itin.net works with a network of CAAs to help individuals apply for ITINs. You can learn more about the ITIN application service on our website.
Apply at an IRS Taxpayer Assistance Center (TAC): Some IRS Taxpayer Assistance Centers offer ITIN application services. You will need to make an appointment, and they can verify your original documents. However, TACs are not available in all locations, and appointment availability can be limited.
Processing Times for a New ITIN
Processing times for a new ITIN application can vary significantly. Generally, the IRS estimates that it can take up to 14 weeks to process a Form W-7 application during peak tax season. Outside of peak season, it may be faster, but it is wise to plan for the longer end of this estimate. If you are mailing your application directly to the IRS, remember that this 14-week period begins after the IRS receives your complete application. If you use a CAA, they will submit it on your behalf, and the IRS processing time starts from their receipt.
It is important to note that if you are applying for an ITIN solely to file a tax return, the Form W-7 and the tax return are processed concurrently. If your ITIN application is approved, you will receive a CP-565 notice with your assigned ITIN. If it is denied, you will receive a CP-48 notice explaining the reason for denial.
Why You Need Your ITIN
Your ITIN is essential for several reasons, primarily related to U.S. tax obligations. You need an ITIN if you are a non-resident alien who needs to file a U.S. tax return but are not eligible for a Social Security Number (SSN). Common scenarios include:
- Filing U.S. federal income tax returns (e.g., Form 1040-NR).
- Claiming tax treaty benefits.
- Required to file U.S. tax information returns (e.g., Form 5472 if you are a foreign owner of a U.S. LLC).
- Opening a U.S. bank account (though some banks may still require an SSN or other documentation).
If you are planning to establish a U.S. business, such as a U.S. LLC, you will likely need an ITIN for yourself, and potentially an EIN (Employer Identification Number) for the business itself. Obtaining an EIN is a separate process from obtaining an ITIN, and it is required for most businesses operating in the U.S. You can learn more about applying for an EIN on our dedicated page.
What if Your ITIN Was Denied?
If your Form W-7 application is denied, you will receive a CP-48 notice from the IRS explaining the reason for the denial. Common reasons for denial include:
- Missing or insufficient identification documents.
- Failure to submit original or certified copies of identification.
- Incomplete or inaccurate Form W-7 application.
- Not meeting the criteria for needing an ITIN (e.g., already eligible for an SSN).
If your application is denied, you can correct the deficiencies and reapply. Carefully review the CP-48 notice and the Form W-7 instructions to understand what needs to be addressed before resubmitting your application.
Alternatives if You Cannot Locate Your ITIN
If you have lost your CP-565 notice and cannot recall your ITIN, and you do not wish to apply for a new one via Form W-7, you may be able to retrieve it. You can call the IRS toll-free at 800-829-1040. If you are outside the U.S., you can call the IRS international number at 267-941-1000 (toll charges apply). You will need to verify your identity by providing certain information, including your name, address, and potentially details from a prior tax return.
However, this method is not always successful, and the IRS representative may not be able to locate your ITIN. If they cannot find it, or if you need to prove your ITIN for a new tax filing and the IRS cannot provide it over the phone, you will have no choice but to apply for a new ITIN using Form W-7.
Next Steps After Obtaining Your ITIN
Once you have successfully obtained a new ITIN, you can use it for your U.S. tax filing obligations. If you are establishing a U.S. business, the next logical steps often involve forming a U.S. LLC and obtaining an EIN for the business. These are critical components for operating legally and efficiently in the United States. Many foreign nationals also seek to open a U.S. bank account to manage their business finances, which can be facilitated with an EIN and other documentation. Companies like Mercury, Relay, and Brex offer banking solutions for businesses, though requirements can vary.
For individuals who have lost their ITIN card and need to replace it, the procedure is to reapply using Form W-7. This process ensures that you have a valid ITIN for all your U.S. tax and financial activities. If you require assistance with the application process or understanding your U.S. tax obligations, consider consulting with a qualified tax professional or utilizing services like those offered by itin.net. You can learn more about our team on the /about page.