Apply for an ITIN (Form W-7) · United States

Bring these documents

• Form W-7 — Application for IRS Individual Taxpayer Identification Number[2]Required

  Use the current revision — older versions are rejected.

• Federal tax return (Form 1040) attached to Form W-7[1]Required

  Most W-7 applications must be filed WITH a federal return — you can't get an ITIN to keep on hand. Exceptions exist for certain treaty claims and dependents.

• Proof of identity AND proof of foreign status[3]Required

  Passport alone satisfies both. Without a passport: combine 2 documents (one for ID, one for foreign status) from the IRS-approved list.

• Original documents OR certified copies from the issuing agency[3]Required

  Notarized copies are NOT accepted. Either send originals (returned within 60 days), or use a Certified Acceptance Agent (CAA) or IRS Taxpayer Assistance Center to verify in person.

• Translated copies (if documents aren't in English)[3]If applicable

Step by step

1. 1

   Confirm you're eligible — and that you really need an ITIN[1]

   ITINs are for people who must file a U.S. federal tax return but can't get a Social Security Number (foreign nationals with U.S. tax obligations, spouses or dependents of U.S. citizens / residents). If you can get an SSN, get one — don't apply for an ITIN.

   ITIN eligibility → Source: irs.gov
2. 2

   Decide how to handle your original documents[4]

   Option A (riskiest): Mail originals with W-7 + tax return to the IRS in Austin, TX. Documents are returned within ~60 days. Option B (recommended): Use a Certified Acceptance Agent (CAA) — they verify documents and you keep the originals. Option C: Make an appointment at an IRS Taxpayer Assistance Center (TAC).

   Find a CAA → Source: irs.gov
3. 3

   Complete Form W-7[2]

   Carefully fill out every field. The most common rejection reasons: missing 'reason for applying' code, mismatched names between W-7 and supporting documents, wrong form revision.

   Form W-7 (PDF) → Source: irs.gov
4. 4

   Attach Form W-7 to your federal tax return[1]

   The W-7 must be physically attached to the front of the unsigned 1040 (or 1040-NR). The IRS processes the ITIN first, then the return — both together.

   Open official page Source: irs.gov
5. 5

   Mail to the ITIN Operations center in Austin[2]

   Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Use a tracked / signature-required mail service. Do NOT mail to the regular tax filing address — the return must come with the W-7.

   Open official page Source: irs.gov
6. 6

   Watch for your ITIN approval letter[1]

   If approved, you'll receive a letter with your ITIN within 7–11 weeks (longer during filing season). Original documents are returned separately, usually within 60 days.

   Open official page Source: irs.gov

Common reasons this gets rejected

• Mailing notarized copies instead of originals or CAA-certified copies

  The IRS does NOT accept notarized copies. Only originals, or certified copies from the issuing agency, or CAA / TAC verification.

• Trying to get an ITIN without a tax return

  Most W-7 applications must be attached to a federal return. Only a few narrow exceptions (treaty claims, certain dependents) allow standalone applications.

• ITIN expiring without filing

  ITINs expire if not used on a federal return for 3 consecutive years. Renew with another W-7 (no tax return required for renewal-only).

• Using an old / outdated Form W-7

  The IRS rejects W-7s on prior revision dates. Always download the current PDF from irs.gov the day you fill it out.

Talk to a human

Sources

1. [1]ITIN overview
2. [2]Form W-7
3. [3]Acceptable supporting documents
4. [4]Certified Acceptance Agent (CAA) list
5. [5]IRS Taxpayer Assistance Center locator