ITIN Documentation: Accepted Documents, Submission, and Rejection

An ITIN application has to prove two things about you: your identity and your foreign status. To meet the IRS’s ITIN documentation requirements, you submit either a current, unexpired passport (which covers both on its own) or at least two documents drawn from a list of twelve alternatives, with at least one of those showing your photo.¹ Everything must be an original or a copy certified by the agency that issued it. Notarized copies are not accepted.

Why the Passport Is the Simplest Route

A current, unexpired passport is the only single document the IRS accepts as proof of both identity and foreign status.¹ If you have one, nothing else needs to go in the envelope for that applicant.

Dependents are the exception. If a dependent’s passport does not have a U.S. entry date stamped in it, the passport alone will not do the job. The IRS uses that entry stamp to confirm the dependent actually lives in the United States, and without it you must add a separate document proving U.S. residency, such as a U.S. medical record, a school record, or a state identification card, depending on the dependent’s age.² Two groups are exempt from the residency proof: dependents from Canada or Mexico, and dependents of U.S. military personnel stationed overseas.³

The Twelve Other Accepted Documents

When a passport is not available, the IRS accepts twelve other documents. Each proves identity or foreign status, but not both. You need at least two that together cover both requirements, and at least one has to include a photograph.¹

USCIS photo identification
U.S. Department of State visa
Foreign driver’s license
U.S. driver’s license
National identification card (must show photo, name, current address, date of birth, and expiration date)
U.S. state identification card
Foreign voter’s registration card
Civil birth certificate (required for dependents under 18 who don’t submit a passport)
Foreign military identification card
U.S. military identification card
Medical records (dependents under age 6 only)
School records (dependents under age 24 who are students)

A common pairing for adults without a passport is a foreign driver’s license with a civil birth certificate from the country of origin. The driver’s license carries a photo and covers identity; the foreign birth certificate covers foreign status. A national identification card is also useful because it carries a photo and personal details in one document, but it will be rejected if any of the five required data points is missing.³

Extra Rules for Dependents

A dependent who does not submit a valid passport must provide an original civil birth certificate.³ That is not optional. From there, the paperwork branches by age.

For a child under six, a medical record can serve as supporting proof. It must show the child’s name, date of birth, and address; the date of care (within 12 months of the application); and the doctor’s name along with the facility’s address. An immunization record works, as does a dated letter on the medical provider’s official letterhead signed by the provider.²

For a student dependent under 24, the IRS accepts school records such as report cards, transcripts, or a signed letter from a school official on letterhead. The record must show the student’s name and address, the school’s name and address, and term dates ending no more than 12 months before the application date.³ If proof of U.S. residency is also required, both addresses on the record have to be in the United States.

Originals, Certified Copies, and Notarized Copies

The IRS wants originals or copies certified by the agency that issued the document. This is where most applications go wrong, because certified and notarized are often used interchangeably in everyday speech and they are not the same thing.

A certified copy is an official duplicate produced by the original issuing agency, bearing that agency’s stamped seal. A notarized copy is a photocopy that a notary public has witnessed and stamped. The IRS does not accept notarized copies.⁴ One narrow exception exists: dependents and spouses of U.S. military personnel applying from an overseas or APO/FPO address.³

Every document also has to be current and unexpired on the date you submit Form W-7.² An expired passport, an expired national ID, or a school record with term dates more than 12 months old will send the packet back. Check every expiration date before sealing the envelope.

How to Get Your Documents to the IRS

Once the paperwork is assembled, you have three ways to submit it, and they differ mainly in whether you have to part with your originals.

Mail to the ITIN Operations Center

You can mail Form W-7, your tax return, and the supporting documents to the IRS ITIN Operation at P.O. Box 149342, Austin, TX 78714-9342.⁵ The real cost is time without your ID: processing runs about 7 weeks normally and 9 to 11 weeks during peak filing season (January 15 through April 30) or when filing from overseas.⁶ Originals come back by standard mail to the address on your Form W-7. If they have not arrived after 11 weeks, call 800-908-9982 from inside the United States or 267-941-1000 from abroad.⁴

In-Person Review at a Taxpayer Assistance Center

IRS Taxpayer Assistance Centers can review your originals and certified copies on the spot and hand them back at the end of your appointment.⁷ Staff authenticate the documents and then mail the completed package for processing. The service is free, but you have to book an appointment by calling 844-545-5640, and not every TAC location handles ITIN work. Confirm before you show up.

Certifying Acceptance Agents

A Certifying Acceptance Agent is a private individual or organization the IRS has authorized to verify ITIN documentation on your behalf.⁸ The CAA reviews your originals, completes a certificate of accuracy, and submits the application to the IRS. You keep your documents throughout. CAAs charge a fee, and the amount varies by provider and by how many applicants are in your household. For anyone far from a TAC, this is often the most practical route.

What a Rejection Costs You

Most rejections come from a small handful of fixable problems: an expired document, a missing birth certificate for a dependent, a notarized copy where a certified one was needed, or a national ID card missing one of the five required fields. The IRS explains the reason in a CP567 notice.

While the application is pending or rejected, the attached tax return waits with it. A return showing a balance due will generally still be processed, but a refund is held until a valid ITIN is issued.⁹ Tax credits tied to the ITIN can be disallowed for the filing year if the number never becomes valid. The best defense is a slow read of your packet before you send it: confirm every expiration date, confirm that each certified copy carries its issuing agency’s seal, and confirm that whatever combination of documents you have chosen covers both identity and foreign status with at least one photo between them.

1
Internal Revenue Service. Revised Application Standards for ITINs
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Internal Revenue Service. Instructions for Form W-7
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Internal Revenue Service. ITIN Supporting Documents
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Internal Revenue Service. ITIN Documentation Frequently Asked Questions
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Internal Revenue Service. Instructions for Form W-7 – Application for IRS Individual Taxpayer Identification Number
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Internal Revenue Service. How to Apply for an ITIN
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Internal Revenue Service. IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review
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Internal Revenue Service. ITIN Acceptance Agents
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Internal Revenue Service. How to Renew an ITIN