How to Apply for an ITIN: Documents, Submission, and Renewal

To apply for an ITIN, you submit Form W-7 to the IRS along with documents proving your identity and foreign status, and in most cases the federal tax return the ITIN is for. There’s no IRS fee. Outside of tax season, expect about seven weeks for processing; from abroad or during peak filing months, nine to eleven.¹ The application itself is short. What slows people down is document choice and small mismatches between the form and the ID they submit.

First, Confirm You Need One

An ITIN is for people who have a federal tax obligation but can’t get a Social Security Number. The IRS will only issue one if you can show a “federal tax purpose,” which usually means you’re required to file a U.S. return or you want to claim a refund or tax benefit by filing one.² A return with all zeros doesn’t qualify; there needs to be actual income, withholding, or a credit at stake.

Typical applicants include nonresident aliens filing a U.S. return or claiming treaty benefits, resident aliens who meet the substantial presence test but aren’t SSN-eligible, spouses and dependents of U.S. citizens or resident aliens who need to appear on a return, and foreign nationals selling U.S. real estate subject to FIRPTA withholding.³ International students and researchers often need one when scholarship or grant income crosses into taxable territory.⁴

One boundary worth stating plainly: an ITIN is a tax-processing number. It doesn’t grant work authorization, change immigration status, or entitle you to Social Security benefits, and you can’t use it on an I-9.⁴ If you’re eligible for an SSN, apply there instead; the IRS cross-checks, and it will reject an ITIN application from someone who qualifies for a Social Security Number.

What Goes in the Application Package

The application is Form W-7, available on the IRS website.⁵ Fill in your full legal name exactly as it appears on your ID, your U.S. mailing address, a permanent foreign address, date and country of birth, and any prior tax identification numbers. Match matters here. A middle name on the passport but not on the form, or an accent on one but not the other, is enough to trigger a follow-up letter or a denial.

Along with the form, you need to prove two things: your identity and your foreign status. A valid, unexpired passport does both. If you submit a passport, whether the original or a certified copy from the issuing government, you don’t need any other identification document.⁶

If you don’t have a passport, you’ll need to combine two documents from the IRS’s list of thirteen — one that establishes identity, one that establishes foreign status. At least one must have a photograph. The accepted documents are:

USCIS photo identification
U.S. visa issued by the Department of State
Foreign military identification card
National identification card
Foreign voter’s registration card
Civil birth certificate
Medical records (dependents under age 6)
School records (dependents under age 24)
U.S. driver’s license
U.S. state identification card
U.S. military identification card
Foreign driver’s license
Passport

The IRS accepts only originals or certified copies from the issuing agency. A certified copy carries the seal and signature of the government body that issued the document. Notarized photocopies are not acceptable, and that single rule accounts for a large share of rejections. Originals sent by mail are returned, but that return can take up to 60 days after the IRS receives them.²

You don’t have to translate foreign-language documents at the time of submission, but the IRS may later request certified translations. If your documents aren’t in English and you want to head off delay, get them translated before you mail.⁷

Extra Rules for Dependents

Applying for a child requires a couple of additional considerations. Children under 18 who don’t have a valid passport must include a civil birth certificate among their supporting documents.⁶

For dependents under 6, medical records can serve as a supporting document. The record needs to show the child’s name, date of birth, and address, plus the name and address of the doctor or facility, and the date of care must fall within the 12 months before the application. Immunization records, shot records, and dated letters from medical providers on official letterhead all qualify. Printed electronic records count as originals.

For dependents under 24, school records work. They need the student’s and school’s names and addresses, and a term end date within the prior 12 months. Report cards, transcripts, and dated letters from school officials on letterhead all qualify. If you’re using the school record to prove U.S. residency, both addresses have to be in the United States.

Three Ways to Submit

How you send the application matters most in terms of whether you’re comfortable putting your passport in the mail.

By Mail

Send Form W-7, the supporting documents, and the federal tax return (if you’re required to attach one) to:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342⁷

Your originals will be out of your hands for weeks. Use trackable shipping, and plan for up to 60 days after receipt for the IRS to send the documents back.

Through a Certifying Acceptance Agent

A Certifying Acceptance Agent (CAA) is authorized by the IRS to inspect your original documents, verify them, and submit copies with your application. You keep your passport; the CAA returns it as soon as the review is done.⁷ CAAs charge for the service, typically somewhere between $150 and $500 depending on the case. The IRS maintains a public directory of approved agents, searchable by state and by country for applicants outside the U.S.⁸

In Person at an IRS Taxpayer Assistance Center

Certain IRS Taxpayer Assistance Centers offer free, in-person ITIN document review. Staff verify your originals on the spot, so nothing gets mailed. Appointments are required; call 844-545-5640 to schedule.⁹ Not every TAC handles ITIN applications, so confirm before you go.

When You Don’t Have to Attach a Tax Return

The default rule is that Form W-7 travels with the federal return the ITIN is for. The IRS recognizes five exceptions where you can apply without a return:⁷

Exception 1: Passive income (partnership distributions, interest, annuities, rent, pensions) subject to third-party withholding or covered by a tax treaty.
Exception 2: Wages, scholarships, fellowships, grants, or gambling income where you’re claiming treaty benefits, or taxable scholarship income without a treaty claim.
Exception 3: You own U.S. real property with a mortgage, and the lender is required to report the mortgage interest to the IRS.
Exception 4: You’re a foreign person involved in selling U.S. real estate, which triggers FIRPTA withholding.
Exception 5: You’re a non-U.S. representative of a foreign corporation who needs an ITIN to meet the e-filing requirement under Treasury Decision 9363.

Each exception has its own paperwork substitute for the return. A real estate sale, for example, requires the sales contract, the settlement statement or closing disclosure, and the applicable withholding forms.³

What Happens After You Submit

Processing runs about seven weeks outside of peak filing months. Between January 15 and April 30, or if you applied from outside the United States, allow nine to eleven weeks.¹ When your application is approved, the IRS mails a notice with your assigned ITIN. Original documents come back in a separate envelope.

If nothing has arrived by the end of the expected window, call the IRS at 800-829-1040 within the U.S. or 267-941-1000 from abroad (not toll-free). TTY/TDD users can call 800-829-4059.² Calling earlier rarely helps.

Why Applications Get Rejected

Denials arrive on a CP567 notice that explains what went wrong.¹⁰ The recurring reasons are:

The applicant is actually eligible for an SSN. The IRS checks, and if you qualify for one, the ITIN application is denied.
Documents are invalid or insufficient: notarized copies instead of certified ones, expired IDs, or only one document submitted when the applicant doesn’t have a passport and needs two.
The form is incomplete: blank fields, a missing tax return where one was required, or no reason selected for applying.
No response to an IRS follow-up letter requesting more information.

You can reapply after a denial. Address whatever the notice identifies, put together a fresh package, and resubmit. There’s no waiting period.

If You’re Renewing an Existing ITIN

An ITIN that goes unused on a federal return for three consecutive tax years expires on December 31 of that third year.¹¹ Renewal uses the same Form W-7, but you check the “Renew an existing ITIN” box. You keep the same number. You’ll need to submit supporting identification documents again, just as with a new application.

A primary taxpayer renewing for themselves doesn’t need to attach a tax return to the renewal. Spouses and dependents being renewed to be claimed for a tax benefit do need to appear on an attached return. Processing takes the same seven to eleven weeks, so start renewal as soon as you know you’ll need the ITIN for the coming tax year rather than waiting until the return is ready.

1
Internal Revenue Service. How to Apply for an ITIN
2
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
3
Internal Revenue Service. ITIN Guidance for Foreign Property Buyers/Sellers
4
Internal Revenue Service. Topic No. 857, Individual Taxpayer Identification Number
5
Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
6
Internal Revenue Service. ITIN Supporting Documents
7
Internal Revenue Service. Instructions for Form W-7
8
Internal Revenue Service. ITIN Acceptance Agents
9
Internal Revenue Service. IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review
10
Internal Revenue Service. Understanding Your CP567 Notice
11
Internal Revenue Service. How to Renew an ITIN