IRS Taxpayer Assistance Centers — by state

IRS Taxpayer Assistance Centers (TACs) operate by appointment only — call 844-545-5640 to schedule. For ITIN W-7 in-person processing, only designated Certifying Acceptance Agent TACs can verify original passport documents (saves you mailing your passport to Austin, TX). The ITIN application fee is $0 (no IRS fee); a third-party Acceptance Agent may charge for its services, and the IRS publishes no fee schedule for them — its Acceptance Agent Program page says only that fees for service may vary, so ask what the agent charges before handing over documents.

H.R.1 / OBBBA effective 2026-05-29 did NOT change Form W-7 ITIN procedures, but the IRS publishes ITIN processing time updates monthly. Current processing time: approximately 7 weeks for new W-7 applications mailed to Austin Service Center. Renewals required for ITINs not used on a federal tax return for 3 consecutive years. The Inflation Reduction Act of 2022 gave the IRS about $80 billion in supplemental funding, which later legislation cut back — TAC hours and locations may shift annually based on Congressional appropriations.

For free tax preparation: VITA (Volunteer Income Tax Assistance) sites nationwide serve households earning under approximately $69,000. TCE (Tax Counseling for the Elderly) sites serve taxpayers 60+. Find sites at freetaxassistance.for.irs.gov/s/sitelocator or call 1-800-906-9887. VITA volunteers are IRS-certified annually and can prepare Forms 1040, 1040-SR, 1040-NR (limited), Schedule A, B, C (simple), EIC, Child Tax Credit, ACTC, education credits.

IRS Form W-7 and the Form 1040 series interact via Schedule 8812 (Credits for Qualifying Children and Other Dependents). For tax year 2025 onward an ITIN-only filer cannot claim the Child Tax Credit or the refundable Additional Child Tax Credit at all. The IRS states that “you (or your spouse, if married filing jointly,) and each qualifying child must have a Social Security number that is valid for employment in the United States and issued before the due date of the tax return” — a requirement H.R.1 / OBBBA (Public Law 119-21) made permanent. The $2,200 per-child credit and its $1,700 refundable portion therefore reach only returns on which the filer — or, on a joint return, at least one spouse — holds such an SSN; a spouse with an ITIN does not by itself disqualify a joint return. An ITIN-only filer may still qualify for the $500 Credit for Other Dependents, whose dependent test accepts a Social Security number, an ITIN, or an ATIN. Form 1040-NR filers face different rules; consult a TAC or VITA volunteer for nonresident-alien status questions.