To change the name on your ITIN, mail the IRS a letter explaining the change with proof, such as a marriage license, divorce certificate, or court order. To get an ITIN for someone who has died, file Form W-7 marked "Deceased" with their tax return.
| Fact | Detail |
|---|---|
| Name change method | A letter to the IRS ITIN Operation with an explanation and proof |
| Accepted proof | A copy of a marriage license, a copy of a divorce certificate, or an official court document validating the change |
| Mailing address | Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 |
| Name change at renewal | Attach the name-change proof to Form W-7 and list your old ITIN and old name on line 6f |
| Deceased taxpayer marking | "Deceased" and the date of death written across the top of Form W-7 |
| Deceased taxpayer filers | Surviving spouse, court-appointed executor or administrator, or another person filing for the deceased (each sends different documents) |
| Form 1310 | Needed if a refund is due and the filer is neither the surviving spouse nor a court-appointed executor or administrator |
| Form W-7 processing time | Allow 7 weeks, or 9 to 11 weeks if you apply from January 15 through April 30 or from overseas |
How do you change the name on your ITIN?
An ITIN is a 9-digit number the IRS issues to people who need a U.S. taxpayer ID but cannot get a Social Security number. You change the name on it by sending the IRS a letter, not a new application. In the letter, say what changed and why, and include a copy of the document that shows it.
This applies when your legal name changes after the IRS assigned your ITIN, for example through marriage, divorce, or a court order.
Pub. 1915, the IRS guide to ITINs, asks for a letter, not a form.
You can write it yourself.
Why does the name on your ITIN matter?
The name on your ITIN matters because the IRS establishes your ITIN under the legal name on line 1a of Form W-7, the IRS application for an ITIN.
If your tax return shows a different name, the return can be delayed.
Send the letter before you file under the new name. The IRS does not publish how long a name-change update takes, so leave room before your filing deadline.
What documents prove an ITIN name change?
A copy of a marriage license, a copy of a divorce certificate, or an official court document validating the change proves an ITIN name change. Those are the 3 examples in Pub. 1915 (revised December 2025).
Explain the circumstances in plain words. For example: "I married on June 6, 2026, and took my spouse's last name. A copy of the marriage license is attached."
Pub. 1915 asks for an explanation and the proof. Still, put your ITIN, your old name, and your new name in the letter.
That helps the IRS match your record.
Where do you send an ITIN name change letter?
Send the ITIN name change letter to the IRS office that handles Form W-7: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
For a courier or other private delivery service, use Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000.
Do not use the mailing address in your tax return's instructions for ITIN mail. ITIN mail goes to Austin.
What if you need to renew your ITIN and your name changed?
If you are renewing your ITIN and your legal name changed, attach the name-change proof to Form W-7. The Form W-7 instructions call these a marriage certificate or a court order, which may include a divorce decree.
Pub. 1915 calls the same papers a marriage license and a divorce certificate. Your marriage or divorce paperwork works in either case.
Complete 2 lines on Form W-7:
- Line 1a: your current legal name, as it appears on your identity documents.
- Line 6f: your previously assigned ITIN and the name you used when you applied for it.
Skip the old name and processing can stall. The Form W-7 instructions tell you to attach the proof to the renewal; they do not mention a separate letter.
When does an ITIN need renewing?
An ITIN needs renewing if it was not used on a U.S. federal tax return at least once in 3 consecutive tax years. It expires on December 31 of the third year.
If your ITIN is active, send the letter. If you are renewing, attach the proof to Form W-7.
Can you get an ITIN for a deceased person?
Yes. A person who has died can get an ITIN when a spouse, executor, or another person files a tax return for them. The normal ITIN rules still apply.
For a deceased taxpayer, you add 2 things:
- Write "Deceased" and the date of death across the top of Form W-7.
- Attach the extra documents for your role (surviving spouse, executor or administrator, or neither).
A new ITIN normally requires a tax return. The return goes in the same package.
What documents do you need for a deceased taxpayer's ITIN?
Every filer sends Form W-7, a U.S. individual income tax return, and proof of the deceased's identity and foreign status. Executors and other filers add more documents.
| If you are | You also include |
|---|---|
| The surviving spouse filing an original or amended joint return with the deceased | Nothing more |
| The court-appointed executor or administrator of the estate, filing an original return for the deceased | A court certificate showing your appointment |
| Neither the surviving spouse nor a court-appointed executor or administrator | Form 1310 (if a refund is due) and a copy of the certificate of death |
For proof of identity and foreign status, a passport, or a certified copy from the issuing agency, is the only document that proves both on its own.
When is Form 1310 required?
Form 1310 is required when a refund is due and you are neither the surviving spouse nor a court-appointed executor or administrator. Form 1310 is the Statement of Person Claiming Refund Due a Deceased Taxpayer.
Whether or not a refund is due, that filer also sends a copy of the certificate of death.
The Form W-7 instructions do not list Form 1310 for a surviving spouse on a joint return or for a court-appointed executor or administrator.
Pub. 1915, the IRS guide to ITINs, lists Form 1310 for this filer without the "if a refund is due" condition. This guide follows the Form W-7 instructions (revised December 2024).
What if the deceased was under 18?
If the deceased was under 18, one of the documents proving identity, foreign status, or U.S. residency must be a birth certificate. The exception is a passport showing a date of entry into the United States.
A family applying for a child's ITIN after a death therefore needs that passport or the child's birth certificate in the package.
Where do you send a deceased taxpayer's ITIN application?
Mail the full package, with Form W-7 attached to the front of the tax return, to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
You can also apply in person at a designated Taxpayer Assistance Center, an IRS office that verifies original documents.
An Acceptance Agent can help you complete and file Form W-7. A Certifying Acceptance Agent (CAA) verifies original documents and returns them immediately.
On the return, leave the SSN space blank for each person applying for an ITIN.
How long does a Form W-7 application take?
After you apply with Form W-7, allow 7 weeks, or 9 to 11 weeks if you apply from January 15 through April 30 or from overseas. The IRS does not publish a processing time for a name-change letter.
The IRS mails notices and returns original documents to the address on line 2 of Form W-7. If you move while you wait, send the IRS a letter with the new address at the ITIN Operation address.
How do these situations look in real life?
A name change on an active ITIN needs only a letter. A deceased taxpayer's package depends on who is filing.
These 4 cases are illustrations built from the IRS rules, not real people.
| Situation | What to send | Why |
|---|---|---|
| Ana married in 2026 and took her spouse's last name; her ITIN is still active | A letter to the ITIN Operation with a copy of her marriage license | A legal name change on an active ITIN is handled by letter |
| Luis divorced, returned to his birth name, and his ITIN expired | A Form W-7 renewal attached to his tax return, with his passport, a copy of the divorce decree and his old ITIN and old name on line 6f | A renewal carries the name-change proof with it |
| A widow files a 2025 joint return with her husband, who died without an ITIN | Form W-7 marked "Deceased" with the date of death, the joint return, and his passport | A surviving spouse needs no extra documents |
| A son claims his late mother's refund; no executor was appointed | Form W-7 marked "Deceased", her return, her passport, Form 1310, and a copy of the death certificate | He is neither spouse nor executor, and a refund is due |
What if you do not have an ITIN yet?
If you never had an ITIN, there is no name to change. Apply with Form W-7 under your current legal name on line 1a.
A new application goes in with a U.S. federal tax return unless an exception applies. The IRS charges no fee to issue an ITIN, though an Acceptance Agent may charge for its help.
Frequently asked questions
What do I do with my ITIN if I get married and change my name?
Send the IRS ITIN Operation a letter explaining the marriage and name change, with a copy of your marriage license. If you are renewing at the same time, attach the copy to Form W-7.
How do I update my ITIN name after a divorce?
Mail a letter to the IRS ITIN Operation explaining the divorce and name change, with a copy of your divorce certificate or a court document validating the change.
What address do I use for an ITIN name change?
Use Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, not the address in your tax return's instructions.
Can I change my ITIN name when I renew?
Yes. Attach proof of the legal name change to your Form W-7 renewal, and list your old ITIN and the name you applied under on line 6f.
Can a dead person get an ITIN?
Yes. The deceased must meet the normal ITIN requirements, and "Deceased" plus the date of death go across the top of Form W-7.
Who can apply for an ITIN for someone who died?
A surviving spouse filing a joint return, a court-appointed executor or administrator, or another person filing for the deceased, each with a different set of documents.
Does an executor need to prove their appointment?
Yes. A court-appointed executor or administrator must include a court certificate showing the appointment.
Is a death certificate required for a deceased taxpayer's ITIN?
Yes, when the filer is neither the surviving spouse nor a court-appointed executor or administrator. That filer includes a copy of the certificate of death.
Do I need a birth certificate for a deceased child's ITIN?
Yes, usually. A birth certificate must be in the package unless you send a passport showing a date of entry into the United States.
How long does an ITIN take for a deceased taxpayer?
Allow 7 weeks, or 9 to 11 weeks if you apply from January 15 through April 30 or from overseas.
Sources
- Instructions for Form W-7 (Rev. December 2024)
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number (Rev. 12-2025)
- About Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
Michael B
