How to apply for an ITIN number

ITIN number application

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By Guy Lelouch

Published on Jun 08, 2022

Edited by Daniel Zeevi

An ITIN application requires a completed Form W-7, an original or certified identity document (most applicants use a passport), and, in most cases, an attached federal tax return. You can submit the package by mail to the IRS, in person at a Taxpayer Assistance Center, or through a Certifying Acceptance Agent. Standard processing takes about 7 weeks; during peak filing season, January 15 through April 30, or if you're applying from overseas, the IRS says to allow 9 to 11 weeks.

Beyond the basic steps, this guide covers which documents the IRS actually accepts, how to renew an ITIN that's expired, where to send your application, how long processing really takes, and the mistakes that cause the most delays.

Do You Need an ITIN?

You generally need an ITIN if both of these apply: you're not eligible for a Social Security number, and you're required to file a U.S. federal tax return. If you're still sorting out how an ITIN differs from a Social Security number, it's worth confirming which one actually fits your situation before you file.

Beyond that, you'll typically fall into one of these categories:

A nonresident alien required to file a U.S. tax return
A U.S. resident alien filing a U.S. tax return based on days present in the country
A dependent or spouse of a U.S. citizen or resident alien
A dependent or spouse of a nonresident alien visa holder
A nonresident alien student, professor, or researcher filing a return or claiming an exception
A nonresident alien claiming a tax treaty benefit

If you're not sure which category fits your situation, the Form W-7 instructions and a tax professional can help you confirm before you file.

What Do You Need to Apply for an ITIN?

A complete ITIN application generally includes:

A completed Form W-7. This is the form the IRS requires for a new ITIN.
A federal tax return, attached to the W-7, unless you qualify for one of the exceptions listed in the Form W-7 instructions (for example, certain treaty-benefit claims).
Proof of identity and foreign status, using an original document or a certified copy from the issuing agency.

Ordinary photocopies are not accepted. A document must be either the original or a copy certified by the agency that issued it. If your ITIN turns out to already be expired, the document rules below carry over directly into renewing your ITIN.

What Documents Does the IRS Accept for an ITIN?

The IRS accepts 13 specific documents to prove identity and foreign status. A passport is the only document that can stand alone: if you submit a valid passport, you don't need anything else. Without a passport, you'll need two documents from the list below, and at least one must include a photo unless the applicant is a dependent under 14 (under 18 if a student).

National identification card (with photo, name, address, date of birth, and expiration date)
U.S. or foreign driver's license
Civil birth certificate (required for dependents under 18 if a passport isn't used)
U.S. state identification card
Foreign voter's registration card
U.S. or foreign military identification card
Visa issued by the U.S. Department of State
U.S. Citizenship and Immigration Services (USCIS) photo identification
Medical records (dependents under 6 only)
School records (dependents under 24, if a student)

For dependents, a passport needs a date of entry into the U.S. to count as a stand-alone document, unless the dependent is from Canada or Mexico or is a military dependent stationed overseas. Without that date, you'll need a second document showing U.S. residency.

Originals are mailed back to the address on your Form W-7 after processing. If you'll need a document for something else within 60 days, applying in person at a Taxpayer Assistance Center or through a CAA lets you avoid mailing it in at all.

How Do You Apply for an ITIN Step by Step?

Download the current Form W-7 and its instructions from irs.gov, since older versions can be rejected.
Complete the form, selecting the reason code that matches your situation (categories a through h).
Attach your federal tax return, or the documentation supporting your exception if one applies.
Gather your identity and foreign-status documents, originals or certified copies only.
Choose how you'll submit: by mail, at a Taxpayer Assistance Center, or through a Certifying Acceptance Agent.
Submit the complete package and keep copies of everything for your records.
Wait for IRS processing, and watch for any IRS notice requesting additional information.

Where Do You Submit Your ITIN Application?

By mail. Send your Form W-7, tax return, and supporting documents to:

Internal Revenue Service Austin Service Center ITIN Operation P.O. Box 149342 Austin, TX 78714-9342

If you're using a private delivery service instead of the U.S. Postal Service, the IRS uses a different address:

Internal Revenue Service ITIN Operation Mail Stop 6090-AUSC 3651 S. Interregional, Highway 35 Austin, TX 78741-0000

The IRS doesn't require any particular mail service, but since you may be sending an original passport or other valuable document, using certified mail with tracking is a reasonable precaution, not an IRS requirement.

In person, with one of four options. All four review your Form W-7, and three of the four can authenticate most supporting documents on the spot and hand them back to you before you leave, so you're not mailing your passport anywhere:

IRS Taxpayer Assistance Center with ITIN services. Free. Can authenticate most supporting documents and mail your package for you, but can't help you complete the form itself. Appointments can take several weeks to get.
Volunteer Income Tax Assistance (VITA) site with ITIN services. Free, at select locations. Staffed by Certifying Acceptance Agents who can help complete the form, authenticate most documents, and prepare your tax return if you qualify.
Certifying Acceptance Agent (CAA). Fee-based, available in the U.S. and abroad. Can help complete the form, authenticate most supporting documents, and work with the IRS directly if something needs to be resolved.
Acceptance Agent (AA). Fee-based, available in the U.S. and abroad. Can help complete the form but has to mail your original supporting documents to the IRS rather than authenticating them on site.

At a TAC or with a CAA, there are a few documents that can't be authenticated in person and still have to be mailed with the package: foreign military identification cards, and, for dependents, anything other than a passport or birth certificate (school and medical records, for example).

How Do You Renew an ITIN?

An ITIN can expire, and using an expired one on a tax return can delay your refund or affect credits tied to it, so renewing ahead of filing season matters. This section covers the short version; see the full step-by-step ITIN renewal guide for more detail on expiration triggers.

Renewal uses the same Form W-7. Check the "Renew a current ITIN" box at the top of the form, and enter your expiring or expired number exactly as it appears on your last IRS notice. You generally don't need to attach a tax return for a renewal by itself, unless you're filing one at the same time.

Renewal steps:

Complete Form W-7 and check the renewal box.
Attach original or certified identity documents, the same categories required for a new application.
Submit by mail, at a Taxpayer Assistance Center, or through a CAA.
If you have a spouse or dependents who also need to renew, submit all of their W-7s together.
Wait for your renewal confirmation in the mail. Renewal keeps your existing number; the IRS doesn't assign a new one.

An ITIN expires if it hasn't appeared on a federal tax return for three consecutive years, expiring on December 31 of that third year. Separately, the IRS phased out many ITINs issued before 2013 in batches between 2016 and 2020, based on the middle two digits of the number. If you're unsure whether yours needs renewing, check your most recent IRS notice or call the IRS directly.

Quick Checklist Before You Apply

Confirm you're not eligible for an SSN and need an ITIN for federal tax purposes
Download the current Form W-7 and instructions from irs.gov
Confirm whether you need to attach a federal tax return or qualify for an exception
Gather a passport, or if you don’t have one, two or more current documents from the IRS list of acceptable ITIN documents
Decide how you'll submit: by mail, at a Taxpayer Assistance Center, or through a Certifying Acceptance Agent (CAA)
If your ITIN may have expired, check whether you need to renew before filing

The Bottom Line

Before you submit anything, run through the checklist above one more time, and when your situation involves a treaty claim, a dependent without a passport, or an ITIN that may have expired, it's worth confirming the specifics with the IRS or a tax professional first.

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FAQ

What Is an ITIN?

An ITIN is a nine-digit number the IRS issues for federal tax reporting. It always starts with 9 and follows the format 9XX-XX-XXXX.

An ITIN is not a Social Security number, and it doesn't carry the same rights. It lets you file a federal tax return, and federal banking rules recognize it as an acceptable identifier for opening a bank account. Some states also accept an ITIN as part of a driver's license application. It does not authorize you to work in the U.S., make you eligible for Social Security benefits, or qualify you for the Earned Income Tax Credit.

Can I apply for an ITIN online?

No, not as a fully online filing. You can complete a fillable PDF of Form W-7 on screen, but you still have to print, sign, and physically submit it with your documents.

Do I need to file a tax return with Form W-7?

Most applicants do. The main exceptions are specific situations listed in the Form W-7 instructions, such as certain tax treaty claims.

Can I use a passport as my only document?

Yes. A passport is the only document the IRS accepts as stand-alone proof of both identity and foreign status. For dependents, it needs a U.S. entry date to count as stand-alone, with a few exceptions.

How Long Does ITIN Processing Take?

The IRS says to allow about 7 weeks to hear back on a complete Form W-7 application. During peak filing season, January 15 through April 30, or if you're applying from overseas, allow 9 to 11 weeks. Filing early in the year, well before the April deadline, is the simplest way to avoid the longest wait.

How do I renew an expired ITIN?

File Form W-7 again, check the renewal box, and attach the same type of identity documentation required for a new application. A tax return usually isn't required for renewal alone.

Where do I send the application?

By mail to the IRS ITIN Operation in Austin, Texas, in person at a Taxpayer Assistance Center by appointment, or through a Certifying Acceptance Agent.

Can You Apply Online?

The IRS offers a fillable PDF version of Form W-7, so you can type your entries on screen. But there's no option to file it electronically: print the completed form, sign it, attach your documents, and submit the package by one of the three methods above.

Sources:

Guy Lelouch

About the author

Guy Lelouch, founder and CEO of GovPlus, drives government digital transformation with his expertise in technology and public policy by creating efficient, transparent, and user-friendly services.