Before you start
Check two things first.
- You are not eligible for a Social Security number. If you are, you must apply for an SSN instead. The IRS will not issue an ITIN.
- You have a federal tax reason. For most people that is a US tax return they have to file. A few exceptions allow an application without a return. See what an ITIN is and who needs one.
Use the current Form W-7, the December 2024 revision. It is a single page, and the IRS instructions that go with it are what the processing staff apply.
What goes in the package
Form W-7, completed and signed
One form for each person applying.
The federal tax return
The return the ITIN is needed for, such as Form 1040-NR, unless you qualify for an exception. Put the W-7 in front of the return.
Identity and foreign status documents
Originals or copies certified by the agency that issued them.
Supporting documents for an exception
Only if you are applying without a return, as the instructions for your exception describe.
Application type
At the top of the form, tick whether you are applying for a new ITIN or renewing an existing one. If you are renewing, you will also give the ITIN you already have on line 6e.
Choosing the reason box
This is where most mistakes start. Tick one box that describes why you need the ITIN.
| Box | Reason | Notes |
|---|---|---|
| a | Nonresident alien required to get an ITIN to claim a tax treaty benefit | You must also tick and complete box h, with the treaty country and article |
| b | Nonresident alien filing a US federal tax return | The usual box for a non-resident business owner filing Form 1040-NR, including to claim a refund |
| c | US resident alien, based on days present in the US, filing a return | For people resident for tax purposes who cannot get an SSN |
| d | Dependent of a US citizen or resident alien | Give the citizen's or resident's name and SSN or ITIN |
| e | Spouse of a US citizen or resident alien | Give the citizen's or resident's name and SSN or ITIN |
| f | Nonresident alien student, professor or researcher filing a return or claiming an exception | If claiming an exception, also complete box h |
| g | Dependent or spouse of a nonresident alien holding a US visa | |
| h | Other | Used for the exceptions to the tax return requirement, and alongside box a |
If you tick b, c, d, e, f or g, you must file a US federal tax return with the W-7 unless you meet one of the exceptions in the instructions.
Filling in the lines
Line 1a and 1b: name
Enter your legal name exactly as it appears on your identity documents. Line 1b is your name at birth, if it was different.
Line 2: mailing address
This is where the IRS will send your ITIN letter and return your original documents. It can be an address outside the US. Make sure mail reaches you reliably there.
Line 3: foreign address
Your permanent address in the country where you normally live. If you are claiming a tax treaty benefit, this address must be in the treaty country.
Lines 4 and 5: birth details and gender
Date, country and city of birth, matching your documents.
Lines 6a to 6g: other information
- 6a: your country or countries of citizenship.
- 6b: your tax number in your home country, if you have one.
- 6c: US visa type, number and expiry date, if you have a visa.
- 6d: which identity documents you are sending, with their issuing country, number and expiry date.
- 6e and 6f: whether you have had an ITIN or IRS-issued number before, and the name it was issued under.
- 6g: the name of the US college, university or company you are with, if any, and the length of stay. Fill this in only if it applies.
Signature
You sign and date the form yourself. A parent, court-appointed guardian or person with power of attorney signs for someone who cannot, and ticks the box showing their relationship.
Identity and foreign status documents
The IRS accepts only 13 types of document. Every document must be current, meaning it has not expired, and must be an original or a copy certified by the agency that issued it. The full list is in ITIN documents required. Notarized copies, including those from foreign notaries, are not accepted.
- A valid passport is enough on its own. It proves both identity and foreign status, and you do not need to send anything else. One exception: for certain dependents, a passport without a US entry date does not stand alone.
- Without a passport, send at least two documents from the IRS list that together prove identity and foreign status, at least one with a photograph. The list includes a national identity card showing photo, name, current address, date of birth and expiry date; a foreign driving license; a US driver's license or state ID card; a US visa; and a civil birth certificate, which is required for dependents under 18.
- Where a document normally has no expiry date, the IRS accepts one issued within the last 12 months.
Attaching the tax return
A return filed with a Form W-7 is filed on paper, not electronically. Put the W-7 on top of the return and send them together. The IRS processes the return after it has issued the ITIN. Follow the W-7 instructions for what to enter in the taxpayer number box on the return.
Three ways to submit
| Route | How it works | Your documents |
|---|---|---|
| By mail | Send the package to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 | You post originals or certified copies, which the IRS returns afterwards |
| Certifying Acceptance Agent | An IRS-authorized agent checks your documents, certifies them and submits the application | You keep your originals. Agents can certify passports and some other documents |
| IRS Taxpayer Assistance Center | By appointment at an IRS office that offers ITIN document verification | Checked in person and handed back |
If you live abroad and use a passport, a Certifying Acceptance Agent is usually the practical route, because it avoids posting your passport overseas for weeks.
How long it takes
The IRS says to allow about 7 weeks. From January 15 to April 30, or when applying from outside the US, allow 9 to 11 weeks. If you need the ITIN for a filing deadline, submit early. Any refund claimed on the attached return waits until the ITIN is issued. See how long an ITIN takes.
When the application is complete, the IRS writes to you with the ITIN. If something is missing, it writes asking for it instead, and processing waits until you reply.
Renewing an expired ITIN
An ITIN expires if it is not used on a federal return for three consecutive years. To renew it, complete a new W-7, tick the renewal box, give the existing ITIN on line 6e and send current documents. Renew before you file a return that needs it. See ITIN renewal.
Mistakes that get applications sent back
- Sending notarized or apostilled copies instead of originals or issuing-agency certified copies.
- An expired passport or ID card.
- No tax return attached, when no exception applies.
- Ticking box a without completing box h.
- A name on the W-7 that does not match the documents.
- Applying when you are eligible for an SSN.
If an application comes back suspended or rejected, see ITIN application rejected.
Want your W-7 prepared and checked?
We prepare the W-7 with the return it belongs to, check your documents against the IRS list, and tell you the safest way to submit from your country.
Questions people ask
Can I apply for an ITIN online?
No. Form W-7 is submitted on paper, by mail, through a Certifying Acceptance Agent, or in person at an IRS office that offers the service.
Do I have to send my original passport?
Only if you apply by mail yourself. A Certifying Acceptance Agent or an IRS Taxpayer Assistance Center can check your passport so you keep the original.
Does the IRS accept notarized copies?
No. Documents must be originals or copies certified by the agency that issued them.
Which box do I tick as a foreign LLC owner filing Form 1040-NR?
Usually box b, nonresident alien filing a US federal tax return, with the Form 1040-NR attached.
Where do I mail Form W-7?
Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Form W-7 (Rev. December 2024)
- IRS: Instructions for Form W-7 (Rev. December 2024)
- IRS: ITIN reminders for tax professionals (acceptable documents, mailing address)
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in EIN and ITIN
This guide is general information. It is not tax or legal advice for your situation.