ITIN documents: what the IRS accepts as proof of identity

Most ITIN applications that are rejected fail on documents: the wrong kind, an expired one, or a copy the IRS will not accept. This guide lists the documents the IRS accepts, what each proves, and the rules on originals and copies.

By Mirza Fahad Baig, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

The documents required for an ITIN come from a list of 13 types the IRS accepts. A valid passport is the only one that is enough on its own. Otherwise you need at least two, which together prove identity and foreign status, with at least one showing a photo. Every document must be current and either an original or a copy certified by the issuing agency. Notarized copies are not accepted.

At a glance

Accepted document types
13
Enough on its own
A valid passport
Without a passport
At least two documents, one with a photo
Copies
Originals, or certified by the issuing agency only
Notarized copies
Not accepted
Keep originals
Use a Certifying Acceptance Agent or an IRS office
ITIN documents: what the IRS accepts as proof of identityAccepted document types: 13; Enough on its own: A valid passport; Without a passport: At least two documents, one with a photo; Copies: Originals, or certified by the issuing agency only; Notarized copies: Not accepted; Keep originals: Use a Certifying Acceptance Agent or an IRS office.KEY FACTS AT A GLANCEITIN documents: what the IRS accepts as proof ofidentityAccepted document types13Enough on its ownA valid passportWithout a passportAt least two documents,one with a photoCopiesOriginals, or certifiedby the issuing agencyonlyNotarized copiesNot acceptedKeep originalsUse a CertifyingAcceptance Agent or anIRS officeChecked against official sourcesTax BakersITIN documents: what the IRS accepts as proof of identityAccepted document types: 13; Enough on its own: A valid passport; Without a passport: At least two documents, one with a photo; Copies: Originals, or certified by the issuing agency only; Notarized copies: Not accepted; Keep originals: Use a Certifying Acceptance Agent or an IRS office.KEY FACTS AT A GLANCEITIN documents: what the IRSaccepts as proof of identityAccepted document types13Enough on its ownA valid passportWithout a passportAt least two documents, one with a photoCopiesOriginals, or certified by the issuingagency onlyNotarized copiesNot acceptedKeep originalsUse a Certifying Acceptance Agent or an IRSofficeChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What are the basic rules?

  • Documents must prove both your identity and your foreign status.
  • They must be current: not expired. A document with no expiry date is accepted if issued within the last 12 months.
  • They must be originals or copies certified by the agency that issued them. Notarized copies, including those notarized abroad, are not accepted.
  • A valid passport proves both identity and foreign status and is the only document that works on its own, with one exception for certain dependents.

Which documents does the IRS accept?

DocumentProves identityProves foreign status
PassportYesYes. Enough on its own
US Citizenship and Immigration Services photo identificationYesYes
Visa issued by the US Department of StateYesYes
US driver's licenseYesNo
US military identification cardYesNo
Foreign driver's licenseYesYes
Foreign military identification cardYesYes
National identification card, showing photo, name, current address, date of birth and expiry dateYesYes
US state identification cardYesNo
Foreign voter's registration cardYesYes
Civil birth certificateYesYes
Medical records, for dependents onlyYesYes
School records, for dependents onlyYesYes

The Form W-7 instructions set the exact conditions for each, including age limits for medical and school records.

What if you do not have a passport?

Send at least two documents from the list that together prove identity and foreign status, at least one with a recent photo. For example, a national identification card with the details listed above, plus a foreign driver's license. A civil birth certificate is required for dependents under 18 who do not submit a passport.

Are there extra rules for dependents?

Yes. A dependent's passport generally must show a US date of entry to stand alone, unless the dependent is from Canada or Mexico or is the dependent of US military personnel stationed abroad. Dependents may also need to prove US residence, for example with medical or school records. Check the W-7 instructions for the current conditions.

How can you avoid posting originals?

  • A Certifying Acceptance Agent can examine your passport, and certain other documents, and certify them to the IRS, so you keep your originals.
  • An IRS Taxpayer Assistance Center offering the service checks documents in person by appointment.
  • Certified copies from the issuing agency can be mailed instead of originals.

The full application process is in how to apply for an ITIN.

What gets applications rejected?

  • Notarized or apostilled copies.
  • An expired passport or ID card.
  • Only one document when a passport is not included.
  • Documents with names that do not match the W-7.

Want your documents checked before you send them?

We check your documents against the IRS list, prepare Form W-7, and tell you the safest way to submit without losing your passport for weeks.

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Questions people ask

What documents do I need for an ITIN?

A valid passport on its own, or at least two documents from the IRS list of 13 that together prove identity and foreign status, one with a photo.

Does the IRS accept notarized copies for an ITIN?

No. Documents must be originals or copies certified by the agency that issued them.

Can I use my national ID card for an ITIN?

Yes, if it shows your photo, name, current address, date of birth and expiry date, combined with a second document where no passport is included.

How can I apply for an ITIN without mailing my passport?

Use a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center that offers document verification.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Instructions for Form W-7 (Rev. December 2024)
  2. IRS: ITIN reminders for tax professionals (acceptable documents)
  3. IRS: Form W-7 (Rev. December 2024)

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.

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This guide is general information. It is not tax or legal advice for your situation.