What Documents Do You Need to Apply for an ITIN?

Applying for an Individual Taxpayer Identification Number requires more than completing Form W-7. The IRS also requires applicants to provide documentation establishing their identity and foreign status.

Submitting the correct documentation is one of the most important parts of the ITIN application process. Missing, expired, or unacceptable documents can delay processing or result in the IRS returning the application.

Understanding the requirements before applying can make the process considerably smoother.

Why Does the IRS Require Identification Documents?

An ITIN is a federal tax processing number issued to individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security number.

Before issuing an ITIN, the IRS needs documentation supporting two key elements:

• The applicant's identity

• The applicant's foreign status

The documentation submitted with Form W-7 must satisfy applicable IRS requirements for these purposes.

Is a Passport Enough for an ITIN Application?

A passport is generally the primary stand-alone document that can establish both identity and foreign status for an ITIN application.

For many applicants, this can make the documentation process simpler because multiple identification documents may not be necessary.

However, the passport must satisfy current IRS requirements, and additional rules can apply in certain situations, particularly for dependents.

What Other Documents May the IRS Accept?

When a passport is not being used as the stand-alone document, the IRS may accept an appropriate combination of other qualifying documents.

Depending on the applicant and circumstances, acceptable documentation can potentially include:

• National identification cards

• U.S. driver's licenses

• Foreign driver's licenses

• Civil birth certificates

• U.S. state identification cards

• Foreign voter registration cards

• U.S. military identification

• Foreign military identification

• Certain visa documentation

• Certain medical or school records

Not every document establishes both identity and foreign status, so applicants using alternatives to a passport may need more than one document.

Do Documents Need to Be Current?

Generally, identification documents submitted for an ITIN application must meet IRS validity requirements.

Documents with expiration dates should generally be current rather than expired.

Applicants should review expiration dates before beginning the application process to avoid preventable problems.

Do You Send Original Documents to the IRS?

One method of applying involves submitting original identification documents directly to the IRS with Form W-7.

Understandably, some applicants may be uncomfortable mailing an original passport or other important identification document.

Depending on the circumstances, alternatives may be available.

Can You Submit Certified Copies?

The IRS may accept qualifying copies certified by the issuing agency rather than the original document.

A regular photocopy generally is not the same as an issuing-agency-certified copy.

Similarly, simply having a photocopy notarized does not necessarily make it acceptable for ITIN purposes.

Understanding this distinction can prevent an application from being submitted with documentation that does not satisfy IRS requirements.

How Can a Certified Acceptance Agent Help?

A Certified Acceptance Agent (CAA) can assist applicants with the ITIN documentation process.

Depending on the applicant and the documents involved, a CAA may review qualifying original identification documents and prepare the appropriate certification for submission to the IRS.

This can allow certain applicants to retain qualifying original documents rather than mailing them directly to the IRS.

Some documents and applicant circumstances may still require different procedures, so each application should be reviewed individually.

What Else Is Submitted With the Documents?

Identification is only one part of an ITIN application.

Applicants generally need to complete Form W-7, explaining the reason they are applying for an ITIN.

In many cases, the application is also submitted with a federal income tax return.

There are exceptions to the tax-return requirement for certain applicants who satisfy specific IRS criteria and provide the appropriate supporting documentation.

Do Dependents Have Additional Requirements?

Applications involving dependents can require additional consideration.

Depending on the circumstances, the IRS may require documentation supporting the dependent's residency in addition to the standard identity and foreign-status requirements.

The applicable requirements can depend on the dependent's age, country of residence, and reason for applying.

What Are Common Documentation Problems?

ITIN applications can be delayed by relatively simple documentation issues.

Common problems can include:

• Expired identification

• Missing documents

• Unacceptable photocopies

• Documents that do not establish the required information

• Inconsistent names or identifying information

• Incomplete Form W-7 information

• Missing supporting documentation for an applicable exception

Reviewing the entire application package before submission can help identify these issues early.

What If Your Documents Are in a Foreign Language?

Foreign-issued identification documents may require additional consideration depending on the type of document and information provided.

Applicants should ensure that the documentation they intend to use satisfies current IRS requirements before submitting the application.

When there is uncertainty, reviewing the documents before filing can help avoid unnecessary processing delays.

Should You Prepare Your Documents Before Your Appointment?

Yes.

If you're meeting with a Certified Acceptance Agent, having your available identification and relevant tax information ready can make the review more efficient.

Depending on your situation, you may want to bring your:

• Current passport or other qualifying identification

• Relevant immigration or visa documentation

• Prior ITIN information, if applicable

• Federal tax information

• Documents supporting your reason for applying

Your specific requirements may differ depending on why you need an ITIN.

ITIN & Certified Acceptance Services With James Ridout CPA

James Ridout CPA assists individuals with ITIN applications, renewals, and supporting documentation.

As a Certified Acceptance Agent, our team can review qualifying identification documentation, assist with Form W-7, and help you understand what is required for your specific application.

Preparing the correct documentation from the beginning can help reduce avoidable complications during the ITIN process.

Schedule a Consultation →

This article is intended for general informational purposes and should not be considered individualized tax, legal, immigration, or financial advice. ITIN documentation requirements can vary depending on the applicant's circumstances and current IRS requirements.