Applying for an ITIN
How to get an ITIN number with Form W-7
The ITIN application is 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.
Form W-7: what goes in the ITIN application
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.
On the form itself, you tick Apply for a new ITIN or Renew an existing ITIN, then the reason you need one, from a list running from a to h. Reasons b to g need a federal return attached unless an exception applies. Do not use Form W-7 if you have a Social Security number or are eligible for one, and if you want IRS letters about it in Spanish, file Form W-7(SP) instead.
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, by appointment, at an IRS Taxpayer Assistance Center that offers ITIN services. Most documents are checked there and handed back at the end of the appointment.
- 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 notarized photocopy is not the same thing and is not accepted, except from certain military families applying from overseas.
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 Renew an existing ITIN box ticked, sent with the federal return you need the number for. When an ITIN expires, who has to renew and what to send are covered in the ITIN renewal guide linked below.
Have the W-7 prepared with your return
USTAXX prepares Form W-7 alongside the federal return it belongs to, so the two go to the IRS as one package. The IRS says incomplete or unclear documents can get an application rejected, and your documents still reach the IRS by one of the three routes above.
Checklist · 6 steps
Apply for an ITIN
What to send, and which route keeps your passport.
Prepare the W-7 alongside the return it belongs with.
Pick your route: by post, at an IRS assistance centre, or through an authorised agent.
Check which documents your reason for applying requires.
Think hard before posting an original passport anywhere.
Expect the wait to be longer in peak season or from abroad.
Renew an ITIN that has gone unused rather than assuming it still works.
Opens MyCheck, where you can tick the steps off on the web or in the app.
Questions people ask
What is the W-7 form?
Form W-7, Application for IRS Individual Taxpayer Identification Number, is the ITIN application. The same form renews an ITIN that has expired.
Where do I get Form W-7?
From IRS.gov, which has a fillable Form W-7 to complete, print and sign, and a Spanish version, Form W-7(SP). Use the current revision: the IRS warns that an old one can delay the application or get it returned.
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 that offers ITIN services, where it is checked and handed back. Mailing the package yourself means sending the original or a copy 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
- IRS: Instructions for Form W-7
- IRS: About Form W-7
- IRS: How to apply for an ITIN
- IRS: Individual Taxpayer Identification Number
- IRS: Publication 1915, Understanding Your ITIN
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.