Applying for an ITIN
How to get an ITIN
You apply for an ITIN on Form W-7, and in most cases it goes to the IRS attached to the federal return that created the need for it. The choice worth making early is which of the three routes you use, because it decides whether your passport leaves your hands.
What you file
Form W-7 is used both to apply for a new ITIN and to renew one that has expired or is expiring. The application package is the W-7, the federal tax return it belongs to, and documents proving identity and foreign status.
Some applicants file a W-7 without a return, under one of the exceptions the IRS lists in the W-7 instructions — treaty withholding and certain third-party reporting are the common ones. A renewal also needs a return attached unless you meet one of those exceptions.
The three routes
The IRS gives three ways to file the package, and they differ mainly in what happens to your original documents.
- By mail to the IRS ITIN Operation in Austin, Texas, with original documents or certified copies from the issuing agency.
- In person at an IRS Taxpayer Assistance Center.
- Through an IRS acceptance agent. An Acceptance Agent helps you complete the form but still submits your original or certified documents. A Certifying Acceptance Agent can verify the documents and return them to you immediately.
The documents
The IRS requires original documents, or copies certified by the agency that issued them — a certified copy carries that agency’s stamped seal. A notarised photocopy is not the same thing and is not accepted.
A passport is the one document that can stand alone. There is an exception that catches families out: for certain dependents, a passport without a U.S. date of entry is not accepted on its own, and other proof of U.S. residency is needed. Certifying Acceptance Agents can verify passports and birth certificates for dependents, and a wider set of documents for the main applicant and spouse.
How long it takes
The IRS asks you to allow 7 weeks to be notified of your application status, and 9 to 11 weeks if you apply during the peak period from 15 January to 30 April, or from overseas. If nothing has arrived by then, you can call the IRS to ask where it is.
Plan the timing around the filing deadline rather than the other way round. If a payment is due before the number arrives, the IRS says an ITIN is not needed to make an estimated payment or to file an extension.
Renewing an expired ITIN
A renewal uses the same Form W-7, with the renewal box ticked. If your ITIN has not appeared on a federal return for three consecutive years it has expired, and a return filed with an expired number can be delayed — renew before you file, not after the notice arrives.
ITINs issued before 2013 that were never renewed need a renewal application with the return. Numbers used only on information returns can wait until you next need to file a return with them.
Have the W-7 prepared with your return
USTAXX prepares Form W-7 alongside the federal return it belongs to, so the package arrives complete — the most common reason an ITIN application comes back is a package that was not.
Questions people ask
What form do I use to apply for an ITIN?
Form W-7, Application for IRS Individual Taxpayer Identification Number. The same form is used to renew an ITIN that is expiring or has expired.
Do I have to mail my original passport?
Not if you apply through a Certifying Acceptance Agent or in person at an IRS Taxpayer Assistance Center. Mailing the package yourself means sending original documents or copies certified by the issuing agency.
How long does an ITIN application take?
The IRS says to allow 7 weeks for notification, or 9 to 11 weeks if you apply between 15 January and 30 April or from abroad.
Can I apply for an ITIN without filing a tax return?
Only if you meet one of the exceptions in the W-7 instructions, such as treaty-based withholding or certain third-party reporting. Otherwise the return goes with the application.
Where do I mail Form W-7?
To the IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Do not use the mailing address from your tax return instructions; the return travels with the application.
Where these rules come from
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.