If you’re mailing a Form W-7 together with a federal tax return, send the package to the IRS ITIN Operation in Austin, Texas. The U.S. Postal Service address is a P.O. Box; FedEx, UPS, and DHL need a separate street address because private carriers can’t deliver to a box. One address handles every applicant, whether you live in the United States or abroad.1Internal Revenue Service. How to Apply for an ITIN
USPS Address
For anything sent through the Postal Service, address the envelope to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
This is the only USPS address for W-7 applications, no matter which state or country you’re mailing from.1Internal Revenue Service. How to Apply for an ITIN Because you’ll usually be sending original identity documents or certified copies, use certified or registered mail so you have proof of delivery.
Private Delivery Service Address
FedEx, UPS, and DHL can’t deliver to a P.O. Box. If you’re using one of them, send the package to:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Highway 35
Austin, TX 78741-0000
This goes to the processing building directly.1Internal Revenue Service. How to Apply for an ITIN
One catch that matters near a deadline: not every FedEx or UPS service tier counts as “timely mailing” under IRS rules. The IRS publishes a specific list of designated private delivery services. For FedEx, that includes options like Priority Overnight and International Priority. For UPS, it includes Next Day Air and Worldwide Express. Standard ground shipping isn’t on the list.2Internal Revenue Service. Private Delivery Services (PDS) If you use a designated service, your submission date is the date you handed it over, not the date the IRS receives it.
The Attached Tax Return Cannot Be E-Filed
A common surprise: you cannot electronically file a tax return using an ITIN during the same calendar year the ITIN is assigned. The return that comes with your W-7 has to be printed, signed, and mailed in the same package.3Internal Revenue Service. Instructions for Form W-7 Once your ITIN is issued, you can e-file in later years.
If you owe returns for several prior years, you can attach all of them to a single W-7 and send everything together. Just expect a slower refund than an e-filed return would produce, since paper processing adds time on top of the ITIN review itself.
What Goes in the Envelope
The package needs three things: a completed Form W-7, your federal tax return, and your identity and foreign-status documents. The tax return is what establishes your reason for needing an ITIN in the first place.4Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
On the tax return itself, leave the SSN field blank for anyone who is applying for an ITIN. The IRS will assign the number and associate it with the return during processing. Form W-7 asks for your legal name, mailing address, and the reason you need an ITIN; you check the box that matches your situation.5Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
For identity and foreign status, a valid passport is the cleanest option because it proves both in one document. Without a passport, you need at least two documents from the IRS’s approved list, with one establishing identity and the other confirming foreign status. Everything must be an original or a certified copy from the issuing agency. Notarized photocopies are not accepted.6Internal Revenue Service. Revised Application Standards for ITINs
Alternatives if You Don’t Want to Mail Originals
Sending a passport to Texas makes plenty of people nervous. Two options let you keep the originals in hand.
IRS Taxpayer Assistance Centers
Some IRS Taxpayer Assistance Centers can review your original documents at an in-person appointment, authenticate them, and hand them back the same day. The staff then mails your W-7 package to Austin for you.7Internal Revenue Service. IRS Taxpayer Assistance Centers with ITIN Services Not every TAC offers ITIN services, and you have to schedule an appointment ahead of time. Check the IRS list for locations that do.8Internal Revenue Service. IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review School records and medical records for dependents can’t be authenticated at the appointment and still have to be mailed with the application.
Certifying Acceptance Agents
Certifying Acceptance Agents are private professionals authorized by the IRS to verify your documents and submit the application on your behalf. Often based at accounting firms or law offices, they authenticate your documents, return the originals immediately, and mail the certified paperwork to the IRS.9Internal Revenue Service. ITIN Acceptance Agents Fees vary widely, from roughly $50 for straightforward document authentication up to several hundred dollars if the agent also prepares your tax return. The IRS keeps a searchable directory of agents in the U.S. and abroad.
After You Mail It
ITIN applications typically take seven to eleven weeks to process from the date the IRS receives the package. During peak filing season from January through April, expect the longer end of that range. The IRS reviews the tax return and the identity documents on the same track.
When the ITIN is approved, you’ll receive a CP565 notice in the mail with your assigned nine-digit number.10Internal Revenue Service. Understanding Your CP565 Notice If you mailed original documents, they come back in a separate envelope, and you should receive them within 60 days of the notice date.11Internal Revenue Service. About Notice CP565 Your tax return then moves through normal processing for any refund or balance due.
If the application is denied, the IRS sends a CP567 notice explaining why. Common reasons include ineligibility, invalid documents, or a missed response to an IRS request for more information.12Internal Revenue Service. Understanding Your CP567 Notice A denial doesn’t end the road. Fix the issue and resubmit to the same Austin address.