Confirm the federal tax purpose
Identify why a U.S. taxpayer identification number is required and confirm the applicant is not eligible for an SSN.
Start with the federal tax reason, complete Form W-7, gather the tax return or exception evidence and supporting documents, then choose mail, an IRS appointment or a CAA filing route.
Complete Form W-7, attach the federal tax return unless you qualify for an IRS exception, and provide supporting documents that prove identity and foreign status. You can submit by mail or apply in person through an eligible IRS Taxpayer Assistance Center, VITA site with ITIN services, Certifying Acceptance Agent or Acceptance Agent.
Identify why a U.S. taxpayer identification number is required and confirm the applicant is not eligible for an SSN.
The reason selected on Form W-7 should match the applicant’s tax situation and the documents being submitted.
Enter the applicant’s identifying information carefully and keep names, birth details and foreign address information consistent.
Most first-time applications include a federal tax return. If an IRS exception applies, attach the documentation required for that exception.
Prepare current originals or issuing-agency certified copies that meet the identity, foreign-status and any dependent residency requirements.
Mail the package to the IRS or apply in person using a participating IRS office, VITA site, CAA or Acceptance Agent.
Watch for IRS mail and respond promptly if additional information or documents are requested.
There is no single best route for every applicant. The choice depends on location, document availability, appointment access and whether you want to mail original identity documents.
Mail Form W-7, the tax return or exception evidence and required supporting documents to the IRS ITIN operation in Austin.
Participating Taxpayer Assistance Centers can review Form W-7 and authenticate most supporting documents by appointment.
Agents approved by the IRS can help with Form W-7 and submission. A CAA has additional authority to authenticate most eligible supporting documents.
The IRS currently advises applicants to allow about 7 weeks for an ITIN application status notice, or 9–11 weeks during January 15–April 30 or when applying from overseas.
The IRS assigned an ITIN. Keep the notice with your tax records.
The IRS needs more information to process the application. Follow the notice carefully and respond with the requested material.
The ITIN application was rejected. Review the reason before preparing a corrected or new submission.
Send a short case summary and we can identify which part of the ITIN process needs attention first.
Email your case