Obtaining an Individual Taxpayer Identification Number (ITIN) requires submitting specific documents that prove identity and foreign status. Understanding which documents are acceptable and how to provide them correctly is essential for a successful application. This guide explains the types of documents needed and provides useful tips to help applicants prepare their ITIN documentation package.
Primary Identification Documents
An ITIN application must include documentation that proves both the applicant’s identity and foreign status. The documents must meet IRS requirements and be submitted in the form required for the application.
A valid passport is the only document that can establish both identity and foreign status on its own. When a passport is submitted as the stand-alone document, no additional identity or foreign-status document is needed for that purpose.
Other documents may also be accepted, but they do not receive the same stand-alone treatment as a passport. Applicants using another document or a combination of documents must provide enough acceptable documentation to establish both identity and foreign status. The appropriate documents can vary based on the applicant’s circumstances, so applicants should review the IRS requirements before submitting Form W-7.
For the current list of documents and the IRS requirements for each type, review the IRS guidance on ITIN supporting documents.
Supporting Documents for Dependents
A dependent applying for an ITIN must provide documents that establish the dependent’s identity and foreign status. The application may also require documentation supporting the dependent’s residency, depending on the dependent’s circumstances and the information shown in the submitted documents.
Examples of supporting documentation can include a passport or other documents accepted under IRS requirements. A valid passport is the only document that can generally be submitted by itself to establish both identity and foreign status. If a passport is not submitted, the dependent’s document package must include other acceptable evidence for the required information.
Review the IRS requirements for ITIN supporting documents before submitting the application. Make sure the documents clearly relate to the dependent and support the identity, foreign-status, and residency information required for that application. Requirements can differ based on the dependent’s situation, so do not assume that one document list applies to every dependent.
Submission Tips and Guidelines
Complete Form W-7 carefully and make sure the information matches the documents included with your application. Review the form and supporting-document package together before submitting. Use the current Instructions for Form W-7 to confirm the appropriate submission procedure and mailing instructions.
The IRS allows several submission options, including:
- Mail: Send the completed Form W-7 and required supporting documents according to the current IRS instructions.
- Taxpayer Assistance Centers (TACs): Contact a participating TAC to determine whether this in-person submission option is available and whether an appointment is required.
- Acceptance Agents and Certifying Acceptance Agents: An Acceptance Agent (AA) and an IRS-authorized Certifying Acceptance Agent (CAA) are distinct designations. An agent may help review or prepare the application package and assist with submission, subject to IRS rules.
Before choosing an agent, confirm the type of authorization and the services offered. If you want assistance with your application, you can find a Certifying Acceptance Agent near you.
Processing Times and Expectations
The IRS generally processes an ITIN application in approximately 7 weeks. This is an estimated processing period, not a guaranteed deadline. The time begins after the IRS receives the application and required materials, so submitting a complete package can help avoid delays. Processing may take longer during peak periods or when an application is submitted from outside the United States. In those situations, the IRS indicates that processing can take approximately 9 to 11 weeks. Applicants should account for this longer window when planning tax-related filing or compliance steps that depend on receiving an ITIN.
For the most current details, review the IRS Instructions for Form W-7. Because processing times can vary, avoid treating the published estimates as a promise of when a specific application will be completed.
