01
Form W-7
Use the correct application reason and make sure names, dates and identification details match the supporting documents.
ITIN REQUIREMENTS
ITIN Requirements: Form W-7 and Supporting Documents
A clear checklist for Form W-7, the federal tax return or IRS exception, identity and foreign-status documents, certified copies and dependent residency evidence.
Quick checklist
What documents do you need for an ITIN?
Most ITIN application packages include Form W-7, a U.S. federal income tax return unless an IRS exception applies, and current supporting documents that prove identity and foreign status.
A valid passport is generally the only stand-alone document that proves both identity and foreign status. Without a passport, two accepted supporting documents are normally required.
ITIN application requirements
02
Tax return or exception
Most applicants attach a U.S. federal tax return. If an IRS exception applies, submit the documentation required for that specific exception instead.
03
Identity & foreign status
Supporting documents must prove identity and connection to a foreign country and generally must be current originals or issuing-agency certified copies.
Supporting documents
Passport or two-document route
Using a passport
A current valid passport is the only document the IRS generally accepts by itself to establish both identity and foreign status. For a dependent, a passport may also help prove U.S. residency when it includes the required U.S. entry information; otherwise additional residency evidence may be required.
If you do not use a passport
The IRS accepts 12 other document types in addition to the passport. Without a passport, you normally submit two accepted supporting documents, with at least one showing a photograph unless a limited age-based exception applies.
Certified copies are not the same as notarized copies
An issuing-agency certified copy is an exact copy certified by the government agency that issued the original document. The IRS generally does not accept notarized copies for ITIN applications, apart from a limited exception for certain spouses and dependents of U.S. military personnel applying from overseas or APO/FPO addresses.
Issuing-agency certified copy
Certified by the agency that issued the document. U.S. embassies and consulates overseas may also provide certification or authentication services in some locations.
Notarized copy
A notary witnesses or verifies a signature or copy, but that is generally not enough for the IRS ITIN documentation standard.
Dependents
Additional U.S. residency evidence may be required
Certain dependent applicants must prove U.S. residency unless an IRS exception applies. The acceptable evidence depends on age and may include school records, medical records, state identification, a U.S. visa, or certain U.S. bank, rental or utility records.
Dependent cases also have narrower CAA authentication rules: CAAs can authenticate a dependent’s passport and civil birth certificate, but other dependent supporting documents generally must go to the IRS as originals or issuing-agency certified copies.
Before you submit the package
- Confirm the applicant actually needs an ITIN and is not eligible for an SSN.
- Make sure Form W-7 uses the correct application reason.
- Attach the federal tax return or the documentation for the claimed IRS exception.
- Check that expiring documents are current on the submission date.
- Make sure certified copies come from the issuing agency, not only a notary.
- For dependents, verify whether U.S. residency evidence is required.
If you are unsure which document route applies, send a short case summary first. Do not send passport scans, full tax returns or full taxpayer identification numbers in the first email.
Email your case