What documents do i need to apply for itin?

Question

ITINMay 25, 2026

What documents do i need to apply for itin?

To apply for an ITIN, you'll need to provide original or certified copies of identity and foreign status documents, along with a completed Form W-7, and a U.S. federal tax return. The IRS requires specific documentation to verify your identity and claim your tax benefits.

— Anonymous

1 Answer

Gokce Tandogdu ITIN Specialist, itin.net May 25, 2026 · Accepted Answer · 2026-05-25

To apply for an ITIN, you must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, along with original or certified copies of specific identification and foreign status documents. Crucially, you must also include a U.S. federal tax return that requires an ITIN to be processed, unless an exception applies. This directly answers the question of what documents you need to apply for an ITIN. The IRS uses the ITIN for tax purposes when you are not eligible for a Social Security Number (SSN). Understanding these requirements is the first step for many non-residents and foreign nationals planning to conduct business or invest in the U.S. or who have other U.S. tax obligations.

Who is Eligible for an ITIN?

An ITIN is available to individuals who are not eligible for an SSN and who have a U.S. tax filing requirement or are filing a tax return to claim a tax treaty benefit. This includes, but is not limited to:

Non-resident aliens who need to file a U.S. tax return (e.g., individuals earning U.S. source income, or those who are required to file for other reasons).
U.S. resident aliens (based on days present in the U.S.) who are not eligible for an SSN.
Dependents or spouses of U.S. citizens or resident aliens who do not have and are not eligible to get an SSN.
Dependents or spouses of non-resident alien visa holders.
Individuals who are claiming an exception to the SSN requirement under IRS rules (e.g., aliens who are required to file a U.S. tax return under various sections of the Internal Revenue Code).

Eligibility is determined by the IRS based on your specific tax situation and your ineligibility for an SSN. The ITIN is strictly for federal tax purposes and does not authorize employment in the U.S., provide eligibility for Social Security benefits, or grant any other work authorization.

What Identification Documents Are Required?

The IRS requires you to submit original or certified copies of documents that prove your identity and foreign status. You must present one document that shows your photograph and name, and one document that shows your name and date of birth. However, the most common and recommended approach is to submit a combination of documents that collectively verify both your identity and foreign status. The IRS will accept one of the following original or certified documents:

Passport: This is the most widely accepted document as it proves both identity and foreign status. If you submit a passport, you typically do not need to submit any other identity documents.
National Identity Card: This card must show your photograph, name, date of birth, and issue/expiration dates. It must be current.
U.S. Driver's License: Must contain your photograph, name, date of birth, and issue/expiration dates. It must be current.
Foreign Driver's License: Must contain your photograph, name, date of birth, and issue/expiration dates. It must be current.
State Driver's License (U.S. State): Must contain your photograph, name, date of birth, and issue/expiration dates. It must be current.
Foreign Military Identification Card: Must contain your photograph, name, and date of birth.
National Health Insurance Card (with photograph): Must show your photograph, name, date of birth, and issue/expiration dates. It must be current.
Foreign Voter's Registration Card: Must show your name, date of birth, photograph, and issue/expiration dates. It must be current.
Civil Birth Certificate: This document must show your name, date of birth, and place of birth. It must be an original or a certified copy issued by the appropriate government authority. If your birth certificate does not include a photograph, you will need to submit another document that does.
Marriage Certificate: Must show your name, date of birth, and place of birth. It must be an original or a certified copy issued by the appropriate government authority. Like a birth certificate, it needs to be accompanied by a photo ID if it doesn't include one.
Consular Identification Card: Issued by your country of citizenship or nationality.

Important Considerations for Documents:

Originals vs. Certified Copies: If you submit original documents, the IRS will return them to you. If you use certified copies, they must be certified by the issuing agency (e.g., the foreign country's passport agency or the U.S. Department of State) or by an authorized Certifying Acceptance Agent (CAA). Many people choose to use the services of a CAA, such as those offered by itin.net, to have their documents certified, avoiding the risk of mailing irreplaceable originals.
Expiration Dates: All documents must be current and not expired, unless otherwise noted (e.g., a birth certificate doesn't have an expiration date).
Name Changes: If your current name is different from the name on your identification document due to marriage or other reasons, you must submit a certified copy of a legal name change document (e.g., marriage certificate, divorce decree, court order).
Minor Children: For dependents under 18, a certified copy of their birth certificate can be used to prove identity and foreign status, along with a photo ID like a passport or U.S. driver's license if available. If the child's birth certificate doesn't have a photo, a parent's passport or U.S. driver's license can also be submitted to prove the relationship and the parent's identity.

The Required U.S. Tax Return

Unless an exception applies, you must file a valid U.S. federal tax return with your Form W-7 application. The ITIN is issued solely for tax processing purposes. This means the IRS needs to see that you have a genuine U.S. tax obligation or are eligible for a specific tax benefit that requires an ITIN. The most common tax returns filed with a Form W-7 are:

Form 1040-NR (U.S. Nonresident Alien Income Tax Return): This is for non-resident aliens who have U.S. source income or other U.S. tax filing requirements.
Form 1040 (U.S. Individual Income Tax Return): This is for resident aliens who are not eligible for an SSN but have U.S. tax filing obligations.
Form 1040-ES (Estimated Tax for Individuals): If you are self-employed or expect to owe tax, you might file this.
Form 1040-X (Amended U.S. Individual Income Tax Return): If you are amending a previously filed return and need an ITIN to process the amendment.

Exceptions to Filing a Tax Return with Form W-7:

There are specific circumstances where you can apply for an ITIN without attaching a tax return. These exceptions are typically for:

Third-party designee: If you authorize another person to represent you for tax purposes.
Dependents of U.S. military personnel: Certain individuals serving in the U.S. military who are eligible for ITINs.
Foreign students: Students attending U.S. institutions who have specific tax treaty benefits or reporting requirements.
Nondeductible contributions to an IRA: Individuals making such contributions may be eligible.
Tax treaty benefits: Individuals claiming specific benefits under a tax treaty between the U.S. and their country of residence, even if they don't have U.S. income that requires a return.
Spouses and dependents of U.S. citizens or resident aliens: In certain situations where they are not eligible for an SSN.

If you believe you qualify for an exception, you must check the appropriate box on Form W-7 and provide the required documentation supporting the exception. The IRS will review your application and determine eligibility.

How to Submit Your Application

There are three primary ways to submit your completed Form W-7 application, along with your supporting documents and tax return:

Mail to the IRS: You can mail your application package directly to the IRS ITIN Operation in Austin, Texas. The address is provided in the Form W-7 instructions. If you choose this method, you must submit original documents or certified copies. The IRS will mail your original documents back to you, but this can take several weeks. This is the most common method for those who are not in a hurry or who have access to certified copies of their documents.
Through a Certified Acceptance Agent (CAA): This is often the most convenient and secure method. A CAA is an individual or business authorized by the IRS to help taxpayers apply for ITINs. CAAs can verify your original identification documents and forward your application to the IRS on your behalf. When you use a CAA, you generally do not need to mail your original documents to the IRS, as the CAA will certify them. This significantly reduces the risk of losing your important documents. The itin.net ITIN application service utilizes authorized CAAs to streamline the process.
At an IRS Taxpayer Assistance Center (TAC): Some IRS Taxpayer Assistance Centers offer ITIN application services by appointment. You must call the IRS to schedule an appointment and verify that the TAC location offers this service. You will need to bring your original documents or certified copies to the appointment.

Processing Time:

Once the IRS receives your application, processing can take anywhere from 7 to 11 weeks, depending on the volume of applications. During peak tax seasons (January to April), processing times may be longer. If you are applying through a CAA, the initial verification process with the agent is much faster, but the IRS processing time remains the same.

What Happens After You Apply?

After the IRS processes your Form W-7, they will issue you an ITIN if your application is approved. You will receive a Form CP-565, Individual Taxpayer Identification Number Assignment Letter, which contains your ITIN. This letter is important and should be kept in a safe place. You will need your ITIN for all future U.S. federal tax filings. It is also often required for opening a U.S. bank account or for other financial transactions, especially if you are establishing a U.S. business presence. If you are forming a U.S. LLC, an ITIN may be necessary for certain reporting requirements such as filing Form 5472 or for opening a U.S. bank account if you do not have an SSN.

If your application is rejected, the IRS will send you a notice explaining the reason for the rejection. Common reasons for rejection include missing documents, incomplete forms, or invalid identification. You can then correct the issues and resubmit your application.

Common Mistakes to Avoid

When applying for an ITIN, several common mistakes can cause delays or rejections. Being aware of these pitfalls can help ensure a smoother application process:

Incomplete Form W-7: Ensure all fields are accurately completed. Missing information or incorrect details are frequent reasons for rejection.
Incorrect or Expired Identification Documents: Double-check that your submitted identification documents are valid, current, and meet the IRS requirements. Submitting photocopies instead of originals or certified copies is also a common error.
Missing Tax Return: For most applicants, failing to attach the required U.S. federal tax return is a primary reason for denial. Ensure your return is properly filled out and signed.
Not Providing Supporting Documents for Exceptions: If you are applying under an exception to the tax return requirement, make sure you provide all the necessary documentation to prove your eligibility for that specific exception.
Errors in Name Matching: If your name has changed, ensure you provide a certified legal document for the name change. Discrepancies between the name on your identification and the name on your tax return can cause issues.
Not Using a Valid Address: Ensure the address on your Form W-7 is a valid mailing address where you can receive correspondence from the IRS. This is particularly important if you are applying directly via mail.

Addressing these common errors proactively can significantly improve your chances of a successful and timely ITIN application. For those looking to establish a U.S. presence, obtaining an ITIN is often a prerequisite for other steps like securing an Employer Identification Number (EIN) or opening a business bank account.

ITIN Renewal and Next Steps

While ITINs do not expire, the IRS may require renewal for certain ITINs. If your ITIN has not been used on a federal tax return for three consecutive tax years, it will be deactivated. The IRS also periodically requires ITIN holders to renew their ITINs, especially those issued before 2013. You will receive notification from the IRS if your ITIN needs to be renewed. The renewal process is similar to the initial application, requiring a completed Form W-7 and updated documentation. It's important to stay informed about IRS renewal notices to avoid any disruptions in your tax filing or financial activities. If you anticipate needing an ITIN for future tax filings or business operations, such as setting up a U.S. LLC, it is advisable to apply well in advance of any deadlines. The process of applying for an ITIN is designed to be accessible, and understanding precisely what documents are needed to apply for an ITIN is the most critical first step.