Document Categories

• Primary Documents: Stand-alone documents that prove identity and foreign status
• Secondary Documents: Must be used in combination to meet requirements
• Supporting Documents: Additional proof of tax purpose or relationship
• Certified Copies: Professionally authenticated copies of original documents

✅ Passport (Most Recommended)

A valid passport from your country of citizenship is the most widely accepted and reliable primary document.

• Must be current and not expired
• Should clearly show your photo, name, and date of birth
• Must be issued by a recognized government authority
• Can be from any country where you hold citizenship

✅ National Identification Card

Government-issued national ID cards that meet specific requirements.

• Must include photo, name, current address, date of birth, and expiration date
• Must be issued by a national government
• Examples: Enhanced driver's licenses, national identity cards
• Not all national IDs qualify - check IRS guidelines

Acceptable Secondary Documents

• Driver's license (with photo)
• Birth certificate (government-issued)
• Foreign voter's registration card
• Military identification card
• Foreign driver's license
• Civil identity card
• Health card (with photo and address)
• School records (for dependents under 18)
• Medical records (for dependents under 6)

Secondary Document Requirements

• At least one document must have a recent photo
• Documents must be current and valid
• Must clearly establish your identity
• Should show consistent personal information
• Must be issued by recognized authorities

Who Can Certify Documents

Authorized certifying officials vary by country but typically include:

• Notary public
• Licensed attorney or solicitor
• Certified public accountant (CPA)
• Medical doctor
• Police officer (certain ranks)
• Government officials
• Bank managers (for existing customers)
• Magistrates or judges

Proper Certification Format

The certifying official must include all of the following:

• Statement: 'Certified to be a true copy of the original'
• Their signature and printed name
• Their title or professional designation
• Date of certification
• Official seal or stamp (if available)
• Contact information or license number

Required Tax Documents

Depending on your reason for applying, you may need:

• U.S. federal tax return (Form 1040NR, 1040, etc.)
• Form W-7 with valid reason checked
• Supporting documentation for treaty benefits
• Evidence of U.S. source income
• Documentation of dependent relationship
• Business partnership agreements
• Investment account statements

Common Tax Purposes

• Filing a U.S. tax return as a non-resident alien
• Claiming tax treaty benefits
• Being claimed as a dependent on someone's tax return
• Opening a U.S. bank account or investment account
• Receiving U.S. source income
• Business operations in the United States

Common Country Variations

• Canada: Enhanced driver's licenses accepted as primary documents
• UK: Photocard driving licences preferred over paper versions
• India: Aadhaar cards with current address information
• Australia: Justice of the Peace certification widely available
• Mexico: Consular services for document authentication
• Germany: EU identification cards with specific requirements

✅ Identity Documents

• ☐ One primary document OR two secondary documents selected
• ☐ All documents are current and not expired
• ☐ Photos are clear and recognizable
• ☐ All personal information is consistent across documents
• ☐ Documents are original or properly certified copies

✅ Certification (if using copies)

• ☐ Certified by an authorized official
• ☐ Certification statement is complete and correct
• ☐ Certifier's signature, name, and title included
• ☐ Date of certification is recent
• ☐ Official seal or stamp applied (if available)

✅ Tax Purpose Documentation

• ☐ Valid reason for ITIN clearly identified
• ☐ Supporting tax documents included
• ☐ Form W-7 properly completed
• ☐ All required signatures and dates present
• ☐ Supporting business or income documentation

✅ Final Review

• ☐ All documents are legible and clear
• ☐ No missing pages or information
• ☐ Consistent name spelling across all documents
• ☐ Address information is current
• ☐ Backup copies made for your records

❌ Frequent Rejection Causes

• Using photocopies instead of originals or certified copies
• Submitting expired identification documents
• Improper or incomplete document certification
• Missing required tax purpose documentation
• Inconsistent personal information across documents
• Using documents that don't meet IRS standards
• Poor quality copies that are illegible

💡 Pro Tips for Success

• Always use your passport if available - highest acceptance rate
• Get documents certified by the highest-ranking official available
• Make high-quality copies before sending originals
• Double-check all personal information for consistency
• Include a cover letter explaining your tax purpose
• Use tracked shipping for valuable original documents
• Consider using a Certified Acceptance Agent (CAA)

Option 1: Mail to IRS

Send original documents or certified copies directly to the IRS.

• Pros: No additional fees, direct submission
• Cons: Risk of document loss, longer processing time
• Best for: Simple applications with certified copies

Option 2: Certified Acceptance Agent (CAA)

Use an IRS-authorized agent who can review and certify your documents.

• Pros: Keep original documents, expert review, faster processing
• Cons: Additional fees, limited availability
• Best for: Valuable documents, complex applications

Option 3: IRS Taxpayer Assistance Center

Visit an IRS office in person (limited locations).

• Pros: Face-to-face assistance, immediate document review
• Cons: Limited locations, appointment required
• Best for: U.S. residents or visitors