The ITIN application process has four moving parts: the form, the documents, the submission channel, and the review. Getting any one of them wrong is what causes most delays — here's how each part actually works.
Step 1: Fill out Form W-7 correctly
Form W-7 asks for your reason for applying (letters a through h), your name exactly as it appears on your ID, your foreign address, and your U.S. visa information if applicable. The reason code has to match your actual situation — a mismatch is one of the IRS's top rejection reasons.
Step 2: Gather the right documents
A current passport is the single document the IRS accepts alone. Without one, you need two documents from their accepted list, and the combination matters — some document pairs aren't accepted together.
Step 3: Choose how to submit
Mail to the IRS, visit a Taxpayer Assistance Center, or go through a Certifying Acceptance Agent. See the full comparison of all three options.
Step 4: Wait for review and track status
Processing takes about seven weeks under normal conditions. If the IRS needs more information, they'll send a letter rather than your ITIN — respond promptly to avoid starting over.