How to File Form W-7 to Get or Renew Your ITIN

To file Form W-7, complete the two-page application, attach original or agency-certified proof of your identity and foreign status, and submit it together with the federal tax return that creates your need for the number. The package goes to the IRS ITIN Operation in Austin, Texas, or through a Certifying Acceptance Agent or a Taxpayer Assistance Center that handles ITIN work. The same form is used to renew an expired ITIN; you just check a different box at the top.

Before You File: Confirm You Actually Need an ITIN

Federal law requires an identifying number on every tax return. If you’re not eligible for a Social Security Number, the IRS issues an ITIN instead.¹ Common applicants include nonresident aliens filing a U.S. return, resident aliens without an SSN, spouses and dependents claimed on someone else’s return, and nonresident students, professors, or researchers claiming treaty benefits or reporting U.S.-source income.

If you have an SSN or are eligible for one, the IRS will reject the W-7.² Confirm with the Social Security Administration that you’re genuinely ineligible before you start, because immigration-status changes sometimes open SSN eligibility that applicants don’t realize they have.

Filling Out Form W-7

Download the current form from irs.gov.³ Work through it in this order.

At the top of the form, check box 1 for a new application or box 2 for a renewal. Renewals enter the previously assigned ITIN on line 6f.⁴

Choose one reason code, (a) through (h), that describes why you need the number. A nonresident alien filing a return checks (b); the spouse of a U.S. citizen checks (e); someone claiming a tax treaty benefit checks (a) and writes in the treaty country and article number. Box (h) covers less common situations, including the exceptions that let you apply without a tax return.⁵

Fill in your legal name exactly as it appears on your identity documents, plus your mailing address, foreign address, and date and place of birth. Any mismatch between the form and your documents is grounds for rejection, so copy character by character.

Sign and date at the bottom under penalty of perjury. For an applicant under 18, a parent or court-appointed guardian may sign; a guardian must attach a copy of the guardianship papers. Anyone else signing for a minor needs a signed Form 2848 (Power of Attorney) from the parent or guardian.⁵

Identity Documents the IRS Accepts

Every applicant must prove two things: identity and foreign status.⁶ A valid, unexpired passport is the only single document that satisfies both. Without a passport, you’ll need at least two documents from the IRS’s approved list. Acceptable alternatives include:

A national identification card showing photo, name, address, date of birth, and expiration date
A civil birth certificate (required for dependents under 18)
A U.S. or foreign driver’s license
A U.S. or foreign military ID card
A foreign voter registration card
A U.S. visa
A U.S. state identification card

Between them, the documents must establish both identity and foreign status.⁶

Originals or Agency-Certified Copies Only

The IRS will not accept plain photocopies or notarized copies. Documents must be originals or copies certified by the issuing agency with an official stamped seal.² The one exception is for dependents of U.S. military personnel, who may submit notarized copies. Nothing in your package can be expired. This documentation standard is the single most common reason W-7 applications are rejected.

Three Ways to Submit Your Application

The three submission routes differ mainly in whether your original documents leave your hands and how quickly they come back.

Mail

Attach your federal tax return to the front of the W-7, add your identity documents, and mail the package to:

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

For private delivery services (FedEx, UPS), use the street address: 3651 S. Interregional Hwy 35, Austin, TX 78741-0000, Mail Stop 6090-AUSC.⁴ Originals are returned to the mailing address on your form. You don’t need to send a return envelope, but you can include a prepaid Express Mail or courier envelope for faster and more secure return delivery.⁷

Certifying Acceptance Agent

A Certifying Acceptance Agent (CAA) is authorized by the IRS to review your originals, verify them, and forward certified copies to the IRS on your behalf.⁸ You keep your passport. CAAs can authenticate most documents for the primary applicant and spouse; for dependents they can authenticate only passports and birth certificates and must forward originals of anything else. Every applicant sits for an in-person interview, though video conferencing is allowed for the interview itself. Fees typically range from around $50 to several hundred dollars.

IRS Taxpayer Assistance Center

Some Taxpayer Assistance Centers verify ITIN documents in person by appointment. Staff review your originals on the spot and return them the same visit, eliminating any mail risk. Not every location handles ITIN applications, so call ahead to confirm.

When You Can Apply Without a Tax Return

Most W-7s must be filed with a federal tax return attached. The IRS recognizes five numbered exceptions where you can apply without one:⁵

Exception 1: passive income subject to third-party withholding or tax treaty benefits, such as partnership distributions, bank interest, pensions, or annuities. A letter from the withholding agent is required.
Exception 2: other income where federal withholding or information reporting is required.
Exception 3: U.S. real property ownership with a mortgage where the lender reports interest on Form 1098. Attach the sales contract or mortgage documentation.
Exception 4: a foreign person disposing of a U.S. real property interest where third-party withholding applies.
Exception 5: certain reporting under Treasury Decision 9363 related to closing agreements with the IRS.

If one applies, check box (h), write the exception number on the dotted line next to it, and attach the documentation that exception calls for instead of a return.

After You File

Outside filing season, ITIN applications process in about seven weeks. Between January 15 and April 30, and for applications from outside the United States, expect nine to eleven weeks.⁹ When approved, you’ll get a letter with your assigned number. Original documents usually arrive separately by regular mail.

If the IRS needs more information, you’ll receive a notice with a response deadline. Missing that deadline generally means starting over, so watch your mail and respond promptly.

If nothing has arrived after the expected window, call the IRS. From inside the United States: 800-829-1040, 7 a.m. to 7 p.m. local time. From outside: 267-941-1000 (not toll-free).¹⁰

Renewing an Expired ITIN

An ITIN that isn’t used on a federal tax return for three consecutive years expires on December 31 of that third year.¹¹ Filing with an expired ITIN delays your refund.

Renewal uses the same Form W-7. Check box 2 at the top, enter your old ITIN on line 6f, and submit identity documents the same way a first-time applicant does. If your legal name has changed since the ITIN was originally issued, include supporting documentation such as a marriage certificate or court order.⁴ Family members can be renewed together in one package, even if not everyone’s number has technically expired.

What an ITIN Will Not Do for You

An ITIN exists for federal tax filing. It does not authorize you to work in the United States, qualify you for Social Security benefits, change your immigration status, or serve as identification outside the tax system.¹⁰ Employers cannot treat it as proof of work eligibility. If you later become eligible for an SSN, stop using the ITIN and notify the IRS so your records can be combined under the SSN.

The tax credits available to ITIN filers are also limited. An ITIN does not qualify anyone for the Earned Income Tax Credit; the EITC requires a valid SSN for the filer and any qualifying child.¹⁰ The Child Tax Credit (up to $2,200 per qualifying child in 2026) requires the child to have an SSN valid for employment, issued before the return’s due date. A child with only an ITIN doesn’t qualify for the CTC or its refundable Additional Child Tax Credit. A dependent with an ITIN can still generate the Credit for Other Dependents, a nonrefundable credit worth up to $500.¹² Know which credits you’ll actually be eligible for before planning your return around them.

1
Office of the Law Revision Counsel. 26 USC 6109 – Identifying Numbers
2
Internal Revenue Service. ITIN Documentation Frequently Asked Questions (FAQs)
3
Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
4
Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
5
Internal Revenue Service. Instructions for Form W-7 (12/2024) – Specific Instructions
6
Internal Revenue Service. Revised Application Standards for ITINs
7
Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
8
Internal Revenue Service. ITIN Acceptance Agent Program
9
Internal Revenue Service. How to Apply for an ITIN
10
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
11
Internal Revenue Service. How to Renew an ITIN
12
Internal Revenue Service. Child Tax Credit