A sample ITIN cover letter is a short, one-page document that goes on top of your Form W-7 package and lists everything inside the envelope. The IRS doesn’t require one, but including it protects you: if your passport or tax return gets separated from the rest of the paperwork during processing, the inventory in your letter is the record that shows what you sent. Below is what to put in the letter, a layout you can copy, and how to assemble and mail the full package.
What the Cover Letter Is For
The letter has two jobs. It tells the IRS clerk opening your envelope exactly what should be inside, and it gives you a dated copy showing what you mailed. That second job matters most when you’re sending an original passport or national identification card, because those documents will be out of your hands for up to 60 days after the IRS issues your notice.1Internal Revenue Service. Understanding Your CP565 Notice
Keep it to one page. The letter is a checklist with a signature, not a personal statement, and the IRS does not weigh its contents when deciding your application.
What to Include in the Letter
Work through these pieces in order from the top of the page:
- Your full legal name exactly as it appears on Form W-7, your current mailing address, and the date.
- The IRS address block for ITIN applications (see below).
- A subject line naming the form and applicant, for example: Form W-7 Application — [Your Full Legal Name].
- One or two sentences stating that you are submitting Form W-7 to apply for (or renew) an ITIN.
- An itemized list of every document enclosed.
- A closing sentence asking that original documents be returned to the address on your Form W-7.
- Your signature and printed name.
Address the letter to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-93422Internal Revenue Service. Where to File Forms Beginning With the Letter W
The itemized list is the part that earns the letter its keep. Name each document specifically. A typical list looks like this:
- Completed and signed Form W-7
- U.S. federal income tax return (Form 1040 or 1040-NR) for tax year [year]
- Original passport issued by [country]
- Certified translation of [document name], if any document is not in English
Adjust the list to match your situation. If you’re sending a national ID card and birth certificate instead of a passport, list both. If you’re claiming an exception that lets you file the W-7 without a tax return, note the exception category from the Form W-7 instructions in place of the return line.3Internal Revenue Service. Instructions for Form W-7
A Sample Layout
[Your Full Legal Name]
[Street Address]
[City, State/Province, Postal Code, Country]
[Date]
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Subject: Form W-7 Application — [Your Full Legal Name]
To Whom It May Concern:
I am submitting the enclosed Form W-7 to apply for an Individual Taxpayer Identification Number. The following documents are included with this application:
- Completed Form W-7
- U.S. federal income tax return (Form 1040) for tax year [year]
- Original passport issued by [country], passport number [number]
- [Any additional documents or certified translations]
Please return my original passport to the address listed on my Form W-7 once processing is complete.
Sincerely,
[Signature]
[Printed name]
Assembling and Mailing the Package
Order the package from front to back: cover letter on top, then Form W-7, then the federal tax return the W-7 is attached to, then your identity and foreign status documents. Clip the pages together rather than stapling. Keep a full photocopy of the letter and every document you’re sending before the envelope goes out.
Send the package to the Austin address above. If you’re mailing original documents, use a trackable service so you can confirm the IRS received them. The IRS processes the W-7 first, assigns the ITIN, and then processes the attached return.3Internal Revenue Service. Instructions for Form W-7
Two points that trip people up and that your cover letter will not fix on its own:
First, Form W-7 must be attached to a U.S. federal tax return unless you qualify for one of the narrow exceptions in the Form W-7 instructions (certain passive income with third-party withholding, wages or scholarships under a tax treaty, mortgage interest reporting, U.S. real property dispositions, or Treasury Decision 9363). Mailing the W-7 by itself with no return and no exception is one of the fastest ways to get rejected.3Internal Revenue Service. Instructions for Form W-7
Second, if you’re sending a photocopy of your passport or another identity document rather than the original, the copy must be certified by the agency that issued the document. A notarized photocopy from a local notary will not be accepted.4Internal Revenue Service. Revised Application Standards for ITINs If you’d rather not part with your originals at all, an IRS-authorized Certifying Acceptance Agent or an IRS Taxpayer Assistance Center can verify your documents in person and return them the same day.5Internal Revenue Service. How to Apply for an ITIN
What to Expect After You Mail It
Allow about seven weeks for the IRS to notify you about your application status. Between January 15 and April 30, or if you applied from outside the United States, expect nine to eleven weeks.5Internal Revenue Service. How to Apply for an ITIN
If your application is approved, you’ll receive a CP565 notice with your new ITIN. Compare the name and date of birth on the notice against your records before filing it away. Original documents come back in a separate envelope within 60 days of the notice date.1Internal Revenue Service. Understanding Your CP565 Notice If the application is denied, you’ll get a CP567 notice explaining why and giving a phone number to call. The IRS will still process the attached return, but without an ITIN, which means any refund waits until you reapply successfully.6Internal Revenue Service. Understanding Your CP567 Notice
If your documents don’t come back within 60 days of the CP565 notice date, or if your original mailing never generates a response within the expected window, the copy of the cover letter you kept becomes the record you use when you call the IRS to follow up.