To apply for an ITIN, you file Form W-7 with your U.S. federal income tax return and documents proving your identity and foreign status. You mail the package to the IRS in Austin or apply in person.
How do you apply for an ITIN?
You apply for an ITIN by sending Form W-7, your federal tax return, and your identity documents to the IRS, either by mail or through an in-person office or agent. The steps:
- Confirm you are not eligible for a Social Security number (SSN).
- Fill out Form W-7, the IRS application for an ITIN, and sign it.
- Prepare your Form 1040 or Form 1040-NR, leaving the SSN area blank.
- Gather original passports or other documents, or copies certified by the issuing agency.
- Mail the package to Austin, or hand it to a Taxpayer Assistance Center (TAC) or Certifying Acceptance Agent (CAA).
A fillable Form W-7 is at IRS.gov/pub/irs-pdf/fw7.pdf. Complete it, print it, then sign it, and keep a copy for your records.
What goes in an ITIN application package?
An ITIN application package has 3 parts: Form W-7, a U.S. federal income tax return, and supporting documents that prove identity and foreign status.
Attach Form W-7 to the front of your Form 1040 or Form 1040-NR. On the return, leave the SSN area blank for each ITIN applicant. The IRS writes in the assigned ITIN and then processes the return.
Some applicants add a fourth item: a letter of denial from the Social Security Administration (SSA). Dependents also need documents proving U.S. residency, such as school or medical records.
Do you need a tax return to apply for an ITIN?
Yes, in most cases. Form W-7 must go with a U.S. federal income tax return unless you meet 1 of the 5 exceptions.
With an exception, you send the documents the exception requires instead of a return, and you can apply at any time of year. The 5 exceptions cover:
- Exception 1: passive income with third-party withholding or treaty benefits
- Exception 2: wages, scholarships, fellowships, and grants
- Exception 3: third-party reporting of mortgage interest
- Exception 4: withholding on a foreign person's sale of U.S. real property
- Exception 5: reporting required under T.D. 9363
What documents do you need to apply for an ITIN?
A valid passport is the only document that proves both identity and foreign status by itself. Without one, you need at least 2 types of documents from the IRS list of 13.
At least 1 of those documents must show your photo, unless you are a dependent under 14, or under 18 if a student. Examples from the list are a national identification card, a foreign driver's license, and a civil birth certificate.
Every document must be an original or a copy certified by the agency that issued it. A certified copy carries that agency's official stamped seal. The name, date of birth, and country of citizenship on your documents must match Form W-7.
Where do you mail Form W-7?
Mail Form W-7, your tax return, and your documents by U.S. mail to: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
If you use a private delivery service, send it to: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, TX 78741-0000.
Do not use the address in your tax return's instructions, such as the Form 1040-NR instructions. The IRS processes your return only after it arrives inside the ITIN package.
What does a mailed ITIN application look like?
A mailed ITIN application is Form W-7, your tax return, and original or certified documents in one envelope to Austin, with no appointment needed.
Take Ana, a nonresident who lives abroad and must file Form 1040-NR. She has no CAA nearby, so she mails the package:
- She attaches Form W-7 to her Form 1040-NR and signs it.
- She asks her passport office for a certified copy, so her original passport stays home.
- She mails everything to the ITIN address in Austin, not the Form 1040-NR address.
- Because she applies from overseas, she allows 9 to 11 weeks to hear back.
Do you have to mail your passport to get an ITIN?
No. You do not have to mail your passport to get an ITIN. A TAC or a Certifying Acceptance Agent can authenticate it and hand it back at the end of the appointment.
If you do mail originals, the IRS returns them to the address on line 2 of Form W-7 within 60 days. You can include a prepaid Express Mail or courier envelope for a faster, more secure return. If 60 days pass with nothing, contact the IRS.
Can you apply for an ITIN in person?
Yes. You can apply for an ITIN in person at a TAC, at a VITA site, or through an agent. The IRS lists 4 options, and 2 of them are free:
TAC service is by appointment only; call 844-545-5640. Getting an appointment can take several weeks. A TAC reviews a finished Form W-7 but does not help you fill it out.
VITA means Volunteer Income Tax Assistance. VITA sites with ITIN services can also prepare your tax return for free if you qualify.
Which one fits? If you need help filling out Form W-7, skip the TAC and use a VITA site or a CAA. If you are abroad, only an agent can see you in person. If you want your passport back the same day, avoid mailing it.
What does a Certifying Acceptance Agent do?
A Certifying Acceptance Agent (CAA) is an IRS-authorized agent who completes and reviews Form W-7, authenticates most supporting documents, returns them at the end of the appointment, and mails your application.
A CAA can also work with the IRS to fix problems with your application and receives copies of your ITIN notices. Some also prepare the tax return. CAA fees vary.
A CAA has 2 limits. It cannot authenticate foreign military ID cards. For dependents, it can authenticate only passports and birth certificates; other dependent documents are mailed with the package.
An Acceptance Agent (AA) is different. An AA helps with Form W-7 but cannot authenticate documents, so your originals or certified copies still go to the IRS.
How do you apply for an ITIN for your spouse or children?
Each family member who needs an ITIN files their own Form W-7. Attach every Form W-7 to the front of the same tax return.
The same rule covers a spouse named on your return: a separate Form W-7, attached to that return, with the spouse's SSN area left blank. Spouses and dependents qualify only if they are claimed for an allowable tax benefit or file their own return.
Take Carlos, who files Form 1040 and claims his 9-year-old son as a dependent for an allowable tax benefit. His son lives with him in the U.S. but is not eligible for an SSN:
- Carlos fills out a Form W-7 for his son and attaches it to his Form 1040, leaving the son's SSN area blank.
- He takes his son's passport to a CAA, who authenticates it and hands it back.
- The son's school records, which prove U.S. residency, go in the package by mail, since a CAA cannot authenticate them.
A parent or court-appointed guardian signs Form W-7 for a dependent under 18 who cannot sign. Anyone else signing for the applicant needs Form 2848, a power of attorney.
How long does it take to get an ITIN?
After you apply, allow 7 weeks for the IRS to notify you. It can take 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from overseas.
The IRS answers with a notice:
- CP565: the IRS assigned you an ITIN. You don't need to take further action.
- CP566: the IRS needs more information to process your application.
- CP567: the application was rejected, and you must resubmit it.
If you hear nothing in that time, call 800-829-1040 from the U.S. From outside the U.S., call 267-941-1000 (not toll-free).
What mistakes hold up an ITIN application?
The usual holdups are an outdated Form W-7, a copied signature, plain photocopies of documents, and the wrong mailing address. Before you send the package, check that:
- You used the December 2024 revision of Form W-7
- The signature on Form W-7 is original, not a copy
- The SSN area on the tax return is blank for each ITIN applicant
- Each document is an original or a certified copy from the issuing agency
- Names and dates of birth match your documents exactly
- The package goes to the ITIN address in Austin, not the tax return address
Can you e-file your tax return with a new ITIN?
No. You cannot e-file a return using an ITIN in the calendar year the ITIN is assigned, so that first return goes on paper with Form W-7.
If you owe returns for more than 1 year, you can attach several years' returns to one Form W-7. From the next calendar year on, you can e-file.
What if you can get a Social Security number instead?
If you have an SSN or are eligible to get one, do not file Form W-7. U.S. citizens and people admitted for permanent residence or U.S. employment are eligible for an SSN.
If you are paid for work in the U.S. or hold a visa valid for employment, apply for an SSN with the SSA first, using Form SS-5. If the SSA denies you, attach its letter of denial to Form W-7 and apply for the ITIN.
Frequently asked questions
What form do I fill out for an ITIN?
You fill out Form W-7, Application for IRS Individual Taxpayer Identification Number. Use Form W-7(SP) if you want the IRS to send your notices in Spanish.
Can I e-file my tax return with a new ITIN?
No. The first return filed with a new ITIN goes on paper, because you cannot e-file using an ITIN in the calendar year it is assigned.
What is the IRS address for ITIN applications?
By U.S. mail: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
Do I send my original passport to the IRS?
No, not if you apply at a TAC or through a Certifying Acceptance Agent, who authenticate your passport and hand it back. By mail or through an Acceptance Agent, you send the original or a copy certified by the issuing agency.
Can I send a photocopy of my passport?
No, not a plain photocopy. The IRS accepts only originals or copies certified by the agency that issued the passport.
Is it free to apply at an IRS office?
Yes. Applying at a Taxpayer Assistance Center with ITIN services is free, and so is a VITA site with ITIN services. Acceptance Agents charge fees that vary.
How do I make an appointment for an ITIN at the IRS?
Call 844-545-5640. Taxpayer Assistance Centers see ITIN applicants by appointment only, and a slot can take several weeks.
Can a TAC help me fill out Form W-7?
No. A TAC reviews a completed Form W-7 but does not help complete it. A CAA or a VITA site with ITIN services can.
Does my child need their own Form W-7?
Yes. Every family member applying for an ITIN needs their own Form W-7, all attached to the same tax return.
How long until I hear back about my ITIN?
Allow 7 weeks for the IRS to notify you, or 9 to 11 weeks during tax season (January 15 to April 30) or if you apply from overseas.
What does a CP567 notice mean?
A CP567 notice means the IRS rejected your ITIN application. You must fix the problem and resubmit it.
Rather not mail your passport or send photos of it over a chat app? Apply online at irsitinapplication.com. Our IRS-authorized Certifying Acceptance Agents prepare and review your Form W-7, your passport stays with you, and we mail your application to the IRS.
Sources
- How to apply for an ITIN, IRS
- Instructions for Form W-7 (Rev. December 2024), IRS
- Individual taxpayer identification number (ITIN), IRS
Michael B
