Applying for an ITIN looks simple on paper: one form, a few documents, and a tax return. In practice, small mistakes send applications back, and families wait months for a number they needed for this year’s taxes.
I’m Francisco, an IRS Certifying Acceptance Agent (CAA). Helping families apply for ITINs is a core part of my practice. This guide walks you through the process the way I explain it to my clients: who needs an ITIN, what to bring, how to apply, and what to avoid.
The short version
- You apply with Form W-7, usually attached to your federal tax return.
- A valid passport is the only document that works on its own. Otherwise, you need two documents.
- Documents must be originals or certified copies from the agency that issued them. Notarized copies aren’t accepted.
- Expect about 7 weeks, or 9 to 11 weeks from January 15 to April 30.
- With a CAA, you don’t have to mail your passport to the IRS.
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax ID the IRS issues to people who need to file or be included on a U.S. federal tax return but aren’t eligible for a Social Security number. It’s used for taxes only. An ITIN doesn’t authorize work in the U.S., and it doesn’t qualify you for Social Security benefits.
Who Needs an ITIN?
The people I most often help include:
- workers who earn income in the U.S. and need to file a tax return but can’t get a Social Security number;
- spouses who will be included on a joint return;
- dependents being claimed on a return;
- people whose old ITIN expired and need to renew it.
Each person who needs an ITIN fills out their own Form W-7, including each spouse and dependent.
The Documents You Need
Option 1: A valid passport
A passport is the only document that proves both your identity and foreign status on its own. It can’t be expired on the date you submit Form W-7. This is the easiest route, and it’s what I recommend whenever someone has one.
Option 2: Two documents
Without a passport, you need two documents: one that proves your identity and one that proves foreign status. At least one must have your photo (except for dependents under 14, or under 18 if a student). Accepted documents include:
- Identity and foreign status: national ID card, foreign voter registration card, U.S. visa, USCIS photo ID, foreign military ID, and foreign civil birth certificate, medical records (under 6), or school records (students under 24);
- Identity only: U.S. or foreign driver’s license, U.S. state ID card, U.S. military ID.
Extra rules for children and dependents
- Children under 18 without a valid passport need an original civil birth certificate.
- Dependents claimed for certain tax benefits must also prove U.S. residency, usually with school or medical records showing a U.S. address. (Dependents from Canada or Mexico follow different rules.)
- A passport alone proves residency only if it shows a U.S. entry date. Otherwise, pair it with another document, like a school record.
Missing residency proof for dependents is one of the most common reasons applications get delayed or rejected. Start gathering school and medical records early.
Three Ways to Apply
| Option | Cost | Do you mail your originals? | Good for |
|---|---|---|---|
| By mail to the IRS in Austin | Free | Yes (returned within about 60 days) | People comfortable doing everything themselves |
| IRS Taxpayer Assistance Center (by appointment) | Free | No, for most documents | People who can wait for an appointment |
| Certifying Acceptance Agent (CAA) | Fee | No, for most documents | Families who want help and don’t want to mail passports |
For many families, mailing a passport to the IRS is the scariest part, and for good reason: it can mean weeks without it. A CAA can authenticate your documents in person and hand them right back. One limit to know: for dependents, a CAA can authenticate only passports and birth certificates. Other dependent documents, like school or medical records, still have to be mailed.
Step-by-Step: How to Apply
- Gather your documents for every person who needs an ITIN.
- Fill out Form W-7 for each person, checking the reason you need the ITIN.
- Prepare your federal tax return (Form 1040 or 1040-NR), leaving the SSN space blank for each ITIN applicant.
- Attach each W-7 to the front of the return, along with any forms for tax benefits you’re claiming.
- Submit by mail, at an IRS Taxpayer Assistance Center, or through a CAA.
- Watch your mail. The IRS sends notice CP565 when your ITIN is assigned, CP566 if they need more information, and CP567 if the application is rejected.
How Long Does It Take?
The IRS says to allow about 7 weeks. During tax season (January 15 to April 30), or if you apply from outside the U.S., allow 9 to 11 weeks. My advice: if you know you’ll need an ITIN, don’t wait until April.
Mistakes That Get Applications Rejected
- Sending notarized copies. They’re not accepted. Use originals or copies certified by the issuing agency.
- An expired passport. It has to be valid on the day you submit.
- Forgetting the tax return. Most applications must be attached to a federal return.
- Missing proof of U.S. residency for dependents.
- Names that don’t match across documents. If your name changed, include proof, like a marriage certificate.
Does Your ITIN Expire?
Yes. If you don’t use your ITIN on a federal tax return for three tax years in a row, it expires on December 31 after the third year. To renew, you file a new Form W-7, check “Renew an existing ITIN,” and attach it to your return. Filing with an expired ITIN can delay your refund, so check before tax season. If you later get a Social Security number, you don’t renew your ITIN.
FAQ
How much does an ITIN cost?
The IRS doesn’t charge for an ITIN. Applying by mail or at an IRS office is free. Acceptance Agents and CAAs charge a fee for their service.
Can I apply without a tax return?
In most cases, no. The W-7 is usually attached to a federal tax return. There are limited exceptions, which a CAA can help you check.
Can I check my ITIN status online?
You can check your ITIN status and tax records through your IRS Online Account.
En español
Para sacar el ITIN necesitas el formulario W-7, tu declaración de impuestos y tus documentos originales o copias certificadas por la agencia que los emitió. El pasaporte vigente es el único documento que sirve solo. Con un Agente Certificador (CAA) no tienes que enviar tu pasaporte por correo al IRS. ¿Necesitas ayuda? Hablo español y con gusto te ayudo.
¿Trabajas por tu cuenta en Utah? Mi plantilla de impuestos en español ($12) te dice cuánto apartar de cada pago para tus impuestos federales y de Utah.
Want help with your ITIN application?
As a Certifying Acceptance Agent, I can review your W-7, authenticate your documents so you keep your passport, and prepare your tax return. English or Spanish.
About the author: Francisco is a tax preparer and IRS Certifying Acceptance Agent who has prepared returns since 2022. He works mostly with self-employed clients, gig workers, and ITIN filers in English and Spanish.
This article is for general information only and isn’t tax or legal advice for your specific situation. Rules can change; check the IRS website for the latest requirements.
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