ITIN documents required: a checklist

What goes in an ITIN application

Every ITIN application package has the same core parts. Form W-7 is the application; everything else supports it.

• Form W-7, completed and signed, one for each person applying
• The original US federal tax return you need the ITIN for, with Form W-7 attached to the front, or the documents for the exception you’re claiming
• Proof of identity and foreign status: a valid passport, or at least two other accepted documents
• For most dependents, proof of US residency
• For reason box f or g, the passport pages showing your US visa
• If the Social Security Administration refused you an SSN, its denial letter. F-1, J-1 and M-1 students who won’t work can send a school official’s letter instead
• Form 2848 (power of attorney) if someone else signs for you, unless it’s a court-appointed guardian or, for a child under 18, a parent. A guardian attaches the court papers instead
• For a renewal after a name change, proof such as a marriage certificate or court order

The name, date of birth and citizenship shown on your documents must match lines 1a, 1b, 4 and 6a of Form W-7.

The passport rule

A valid passport is the only document that proves both your identity and your foreign status on its own. If you send your passport, or a copy certified by the office that issued it, you don’t need any other identity documents.

• It must not have expired by the date you submit Form W-7. In general, the postmark date counts as the submission date.
• A certified copy must include the pages with your US visa if your reason box needs one, such as box f or g.
• For a dependent who must prove US residency, the passport needs a US date of entry. Without one, add a residency document (see the dependents section below).
• If you’re claiming an exception to the tax return requirement, you still send the exception documents with it.

Certified copies of a passport explains how to get one from your passport office.

The other accepted documents

Without a valid passport, send at least two documents from the IRS list. Together they must prove your identity and your foreign status, and at least one must show your photo. Dependents under 14, or under 18 if they’re students, are exempt from the photo rule.

Every document has to be current, meaning not expired on the date you submit. A civil birth certificate has no expiry date, so it always counts as current.

Originals or certified copies, never notarized

The IRS accepts only original documents or copies certified by the agency that issued them. A certified copy is one the issuing agency provides and certifies as an exact copy of the original, with its official stamped seal. For a passport, that means the passport office that issued it, not a lawyer or a bank.

You can ask for certified copies from:

• the agency that issued the document
• a US embassy or consulate abroad, which offers certification and authentication services through its American Citizens Services section
• your own country’s embassy or consulate, where it offers the service

Notarized copies are rejected. A notary witnesses a signing, which isn’t the same as certification by the agency that issued the document. The one exception is for spouses and dependents of US military personnel applying from an overseas or APO/FPO address, who can send notarized copies with a copy of the servicemember’s military ID.

If you’d rather not mail originals, a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center in the US can check them and hand them back. Both have limits for dependents: agents can verify only passports and birth certificates, and school and medical records always have to be mailed as originals.

Whatever you send, make sure it’s clear and unmarked. The IRS says documents that are unclear or have blemishes are likely to be treated as invalid.

Extra rules for dependents

Dependents follow the same identity rules, with two additions: most must prove they live in the US, and records for children have to contain specific details. A dependent also needs a tax reason for the number: being claimed for an allowable benefit, such as head of household status or the credit for other dependents, or filing their own return.

Dependents claimed on a return must prove US residency unless they’re dependents of US military personnel stationed overseas, or they’re from Canada or Mexico and claimed for a benefit other than the credit for other dependents. A passport with a US date of entry proves identity, foreign status and residency together. Without an entry date, add one of these originals:

A dependent under 18 without a valid passport must send an original civil birth certificate.

Medical records (dependents under 6)

• An official document: a shot or immunization record, or a signed and dated letter from the medical provider on official letterhead
• The child’s name, date of birth and address, which must be a US address if the record proves residency
• The doctor’s name and the address of the facility where care was given, again a US address if proving residency
• A date of care no more than 12 months before the application

School records (dependents under 24)

• An official document: a report card, a transcript, or a signed and dated letter from a school official on letterhead
• The student’s name and address, which must be a US address if the record proves residency
• The school’s name and address, again a US address if proving residency
• A record of attendance or coursework with grades
• School term dates ending no more than 12 months before the application

You can combine official documents to cover all the requirements for a record.

Tax return or exception documents

Your identity documents go in with the federal tax return you need the ITIN for, usually Form 1040-NR or Form 1040. Attach Form W-7 to the front of the original return and leave the SSN box blank; the IRS adds the number when it assigns it.

If you qualify for one of the five exceptions to the return requirement, you send documents that prove the exception instead. Depending on the exception, that might be a signed letter from your bank or the payer of your income, the relevant page of a partnership agreement, a scholarship award letter, evidence of a US mortgage, or the withholding forms from a US property sale. The exceptions and what each needs are set out in how to apply for an ITIN.

Printable checklist

Run through this list before you seal the envelope.

• You’re using the December 2024 revision of Form W-7
• Every line has an entry, with N/A where a line doesn’t apply
• The name on line 1a matches your documents exactly
• One reason box is checked, and box h is completed if your reason needs it
• Line 3 has your foreign address, in full if you checked box b
• Dates are in MM/DD/YYYY format, including your US entry date where required
• Your US visa details are on line 6c, if you have a visa
• The form is signed by you, or by a parent, guardian or authorized delegate
• Your tax return, or your exception documents, are attached
• Your identity documents are current, clear, and either originals or certified copies
• Dependents have proof of US residency where required
• You’ve kept copies of everything you’re sending
• The envelope is addressed to the IRS ITIN Operation, not the address for tax returns