How to get an ITIN number, step by step

The six steps at a glance

Getting an ITIN is a paper process. Here’s the whole sequence; each step is explained below.

1. 1

   Confirm you qualify

   You need a federal tax reason for the number, and you must not be eligible for a Social Security number. Pick the one reason box on Form W-7 that fits.

2. 2

   Gather your identity documents

   A valid passport on its own, or two other documents from the IRS list. Originals, or copies certified by the agency that issued them.

3. 3

   Complete Form W-7

   Use the December 2024 revision. Fill in every line, write N/A where a line doesn’t apply, and sign it by hand.

4. 4

   Attach your tax return or exception proof

   Most applicants attach the federal return they need the ITIN for. A few qualify for an exception and send other documents instead.

5. 5

   Submit the package

   Mail it to the IRS ITIN Operation in Austin, Texas, or apply in person at an IRS Taxpayer Assistance Center or through a Certifying Acceptance Agent.

6. 6

   Wait for your ITIN letter(7 to 11 weeks)

   The IRS mails a CP565 notice with your number, or a letter asking for more information.

Step 1: confirm you qualify and pick your reason

You can get an ITIN only if you need a US taxpayer identification number for a federal tax purpose and you aren’t eligible for a Social Security number (SSN). A federal tax purpose usually means you have to file a US return, want to file one to claim a refund, are claiming a tax treaty benefit, or are a spouse or dependent claimed for a tax benefit.

Don’t apply if you have an SSN or can get one. That includes US citizens, green card holders and anyone admitted to the US for employment. If you have an SSN application pending, wait for the answer. If the Social Security Administration turns you down, attach its denial letter to your Form W-7. Students on F-1, J-1 or M-1 visas who won’t be working can attach a letter from their school official instead. ITIN vs SSN explains which number you should have.

The IRS also says it doesn’t issue ITINs solely for opening bank or investment accounts, selling online or starting a business. You need an actual federal tax reason, such as a return to file.

Form W-7 asks you to check one reason box. If more than one fits, check the one that best explains why you’re applying.

Nonresidents with US income to report, such as freelancers and online sellers, usually check box b. Spouses and dependents qualify only if they’re claimed for an allowable tax benefit (for example head of household status, the credit for other dependents or the premium tax credit) or file their own return.

Step 2: gather your identity documents

Your documents have to prove two things: who you are, and your connection to a country outside the US (your “foreign status”). A valid passport proves both, so it’s the only document that can go in on its own.

Without a passport, send at least two documents from the IRS list of 13, such as a national ID card and a civil birth certificate. Together they must prove identity and foreign status, and one must show your photo unless the applicant is a dependent under 14 (under 18 if a student).

• Originals or certified copies only. A certified copy comes from the agency that issued the document and carries its stamped seal. Notarized copies aren’t accepted.
• Nothing expired. A passport or ID card must still be valid on the date you submit Form W-7.
• Dependents need more. Most must also prove US residency, for example with a passport showing a US date of entry.

The full list, with the rules for children, is in the ITIN documents checklist.

Step 3: complete Form W-7

Use the current revision of Form W-7, dated December 2024. You can fill in the PDF from irs.gov on screen, but you have to print it and sign it by hand. Every section needs an entry: the IRS asks you to write “N/A” in any that don’t apply rather than leave a blank, because incomplete forms get suspended or rejected.

Keep a copy of the completed form. Our line-by-line W-7 instructions cover each entry in more detail.

Step 4: attach your tax return, or proof of an exception

In most cases, Form W-7 goes in with the original US federal income tax return you need the ITIN for: usually Form 1040-NR for nonresidents or Form 1040 for residents. The IRS assigns the ITIN, writes it on the return, then processes the return.

• Attach Form W-7 to the front of the return. If your spouse or dependents are applying too, attach all the Forms W-7 to the same return.
• Leave the SSN box blank for each person who is applying.
• Send the return with the application to the ITIN address in step 5, not to the address in your tax return’s instructions.
• File by the return’s due date. If you need more time, file Form 4868 for an extension and write “ITIN TO BE REQUESTED” where it asks for your number. Don’t include Form W-7 with the extension.
• If you need to file for several years, you can attach all the returns to one Form W-7.

A return with all zero entries generally doesn’t show a federal tax purpose, so it won’t support an application.

The five exceptions

Some people need an ITIN before they have a return to file, usually because a bank, payer or buyer has to withhold or report tax. If you fit one of the five exceptions in the W-7 instructions, check box h (together with box a or f where the instructions call for it), write the exception on the line next to it, and attach the documents it calls for instead of a return.

The withholding or reporting has to take place in the current tax year, and you can’t use Exception 1 if you’re required to file a return. Write the exception the way the IRS shows it, for example “Exception 1d-Pension Income”.

Step 5: submit your application

You have three routes: by mail, at an IRS office in the US, or through an acceptance agent. The IRS charges nothing for any of them; agents set their own fees.

To book a Taxpayer Assistance Center, call 844-545-5640; the IRS warns it can take several weeks to get an appointment. Some Volunteer Income Tax Assistance (VITA) sites in the US have Certifying Acceptance Agents who help for free. A plain Acceptance Agent can help with the form but must send your originals or certified copies to the IRS.

Where to mail Form W-7

Use the ITIN Operation address, not the address in your tax return’s instructions.

By US Postal Service
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

By private delivery service (courier)
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000

A courier can give you written proof of the mailing date. If you’re sending original documents, you can include a prepaid Express Mail or courier envelope, and the IRS will return them in it.

Applying from outside the US

From abroad you have two options: mail the package to Austin, or use a Certifying Acceptance Agent in your country. Taxpayer Assistance Centers are only in the US. The IRS lists acceptance agents by country, and notes that the large international accounting firms have approved agents abroad. Allow 9 to 11 weeks from overseas.

Step 6: wait for the IRS decision

The IRS writes to you at the address on line 2 of your form.

You’ll get one of three notices:

If you haven’t heard anything by the end of the processing window, call the IRS on 800-829-1040 from the US or 267-941-1000 from abroad (not toll-free). Call the same numbers if your documents aren’t back 60 days after your notice. If you move before your ITIN arrives, send the IRS Form 8822 with your new address. ITIN processing time covers delays in more detail.

Once you have the number, use it on every US return and tax form. You can e-file with it from the next calendar year. An ITIN that isn’t used on a federal return for three consecutive tax years expires on December 31 of the following year (unused for tax years 2022 to 2024 means it expired on December 31, 2025).

Why applications get suspended or rejected

The IRS publishes a list of the errors it sees most often on Form W-7. Check for these before you send the package:

• Documents that aren’t on the list of 13, or that have expired
• Copies that aren’t originals or certified by the issuing agency, including notarized copies
• A missing or invalid signature, or someone signing without the right authority
• Too few documents: without a passport you need at least two, and dependents may also need proof of US residency
• No date of entry on line 6d when one is required
• No foreign address on line 3, or an incomplete one with box b
• No country of citizenship on line 6a, or an abbreviated one
• For boxes d and e, no name or SSN or ITIN for the US citizen or resident
• For renewals, a previous ITIN or name that doesn’t match IRS records

The W-7 instructions add a few more: no reason box checked, an exception claimed without its documents, and documents that are unclear or blemished, which are likely to be treated as invalid. ITIN application rejected explains what to do if it happens to you.

Doing it yourself, using a CAA or using a service

Applying yourself costs nothing, and you don’t need an agent. People pay for help mainly to avoid a rejection that sends them back to the start, or to avoid mailing their passport.

TheITINapp is an application service. We prepare and review your Form W-7 and documents, submit the application and help with any IRS letter about it until your ITIN arrives, for $299. See what’s included.