How to apply for ITIN — Form W-7 step by step

How to apply for ITIN — Form W-7 step by step

ITIN applications are filed on IRS Form W-7 with no application fee. Processing time is 7-11 weeks during peak season (January-April) and 6-8 weeks otherwise per the IRS Submission Processing Center in Austin, TX. The IRS accepts applications via three channels: (1) by mail with original or certified-copy passport, (2) through an IRS Certifying Acceptance Agent (CAA), or (3) at an IRS Taxpayer Assistance Center (TAC) by appointment. There are 13 acceptable identification documents listed in the Form W-7 instructions. Applications submitted without an attached federal tax return are generally rejected unless the applicant qualifies for one of five exceptions listed in IRS Publication 1915.

Three ways to apply for the ITIN

Option 1: By mail directly to IRS

Cheapest, slowest.

• How: send W-7 + original documents + tax return by certified mail to the IRS
• Time: 7-11 weeks (longer during tax season: January-April)
• Risk: IRS holds your original documents (passport, etc.) during processing
• Address: ITIN Operations, Internal Revenue Service, P.O. Box 149342, Austin, TX 78714-9342

Option 2: Through a Certified Acceptance Agent (CAA)

Faster, safer for your documents.

• How: go in person to an authorized CAA (tax preparers, banks, certified nonprofits)
• Time: 6-9 weeks
• Cost: CAA charges fees (~$50-$200) but verifies your documents in person, so you don’t have to mail them to the IRS
• How to find one: Official IRS list of CAAs

Option 3: In person at an IRS Taxpayer Assistance Center (TAC)

Faster, free, but requires appointment.

• How: make an appointment at an IRS Taxpayer Assistance Center (TAC)
• Time: 6-9 weeks
• Cost: free
• How: call 844-545-5640 to schedule, or use this IRS tool

Filling out Form W-7 step by step

The W-7 has several sections. Most important:

Reason for submission (top section)

Check the box that applies to your situation:

• a: Non-resident alien required to obtain an ITIN to claim a tax treaty benefit
• b: Non-resident alien filing a US tax return
• c: US resident alien (based on substantial presence) filing a return
• d: Dependent of a US citizen/resident
• e: Spouse of a US citizen/resident
• f, g, h: Other specific categories

Personal information

• Line 1a: Full legal name (as it appears on your documents)
• Line 1b: Birth name (if different)
• Line 2: Current US mailing address
• Line 3: Foreign address (your permanent address in your home country)
• Line 4: Date of birth
• Line 5: Country of citizenship
• Line 6a-6e: Visa information (if any)

Identity documents

You must prove both identity AND foreign status. A current passport is the only document that proves both on its own — if you have one, it is all you need. Without a passport, you must send two documents from the IRS’s official list of 13: at least one must show your photo, and at least one must establish foreign status.

The 13 documents the IRS accepts (Form W-7 instructions)

*Birth certificate, medical, and school records establish foreign status only for dependents. Every document must be an original or a copy certified by the issuing agency — notarized photocopies are not accepted.

What to file alongside the W-7

The W-7 is normally filed together with a federal tax return (Form 1040). The IRS rejects W-7 applications without an attached return, except for specific exceptions (tax treaty, non-resident dependent, etc.).

If you don’t need to file taxes this year, you generally don’t qualify for an ITIN (the ITIN’s purpose is to file taxes).

After submitting

• You’ll receive an IRS letter confirming receipt (CP565)
• If everything is in order, you’ll receive an approval letter with your ITIN
• If there are issues, you’ll receive a rejection letter explaining why

Common errors causing rejection

1. Uncertified documents or copies instead of originals
2. Expired passport
3. Incomplete W-7 or inconsistent information
4. Not attaching the tax return (when required)
5. Checking the wrong box for “Reason for submission”
6. Incorrect birth date on some document

What’s new for 2026

• The ITIN application itself is unchanged. Form W-7 still has no IRS filing fee, and an ITIN still expires only after three consecutive years without being used on a federal return.
• New federal deductions exclude ITIN filers. Under the 2026 reconciliation law (H.R.1, the “One Big Beautiful Bill”), several new write-offs — the deductions for overtime pay, tips, car-loan interest, and the new senior deduction — require a Social Security number, so ITIN filers generally cannot claim them. See tax credits for ITIN holders for the full credit-by-credit breakdown.
• IRS–ICE data sharing is being litigated. Federal tax-return information is confidential under federal law (IRC §6103). A 2025-2026 arrangement to share limited taxpayer data with immigration enforcement — for people with final removal orders or under criminal investigation — has been challenged in court, with conflicting rulings still on appeal. Filing remains a legal obligation; for your specific situation, consult a Certifying Acceptance Agent, Enrolled Agent, CPA, or attorney.

If your W-7 is rejected: the CP567 notice and how to respond

A rejected application arrives as IRS Notice CP567 (“We rejected your application for an ITIN”). The notice states the specific reason in a coded paragraph. Rejection is not a penalty and does not affect a future application — but the tax return you attached is also not processed until an ITIN exists, so responding quickly matters if a refund is waiting.

The recovery procedure depends on the reason:

There is no appeal process for a W-7 rejection and none is needed — you simply file a corrected application. If the rejection looks wrong (for example, the IRS says documents were missing that you sent), a Certifying Acceptance Agent or a Low Income Taxpayer Clinic (LITC) can review the notice; LITC help is free for qualifying incomes.

ITINs for your spouse and dependents

Each family member who appears on the tax return and lacks an SSN needs their own W-7 — there is no family application. All the W-7s travel together with the same tax return in one envelope.

Two facts shape whether it’s worth applying for dependents in 2026:

• The Child Tax Credit requires the child to have an SSN — a child with only an ITIN does not qualify for the CTC. Under the 2025 OBBBA changes, the taxpayer (and spouse on joint returns) must also have an SSN to claim the CTC at all.
• The Credit for Other Dependents ($500) is the credit that does work with dependent ITINs — a dependent with an ITIN issued by the return due date can qualify you for the ODC even though the CTC is unavailable.

Dependents applying from inside the US generally must prove US residency in addition to identity — for children under 6, a medical record; for school-age children, US school records; the passport alone is enough only if it carries a US entry date stamp.

Using your new ITIN: the first 90 days

The CP565 assignment letter is the only document the IRS sends — there is no card. What the ITIN does and does not do from day one:

• Banking: open accounts at ITIN-accepting banks and credit unions the same week. Bring the CP565 letter and your passport or matrícula consular.
• Credit: the ITIN works on credit-builder products and secured cards immediately; your credit file begins with the first reported account, not with the ITIN itself.
• State tax returns: states accept the federal ITIN on state filings — no separate state number is needed.
• Form W-9: if you do contract work, the ITIN goes on the W-9 you give clients, and on the 1099 forms they issue. See self-employment with an ITIN.
• What it never does: the ITIN is not work authorization, not immigration status, and not an SSN substitute on Form I-9. Giving an employer an ITIN for I-9 employment verification is not lawful use.

One maintenance rule protects the number: use it on a federal return at least once every three years, or it expires and the renewal cycle starts before your next refund can be processed.

Certified copies: exactly who can certify what

The single most common cause of CP567 rejections is a “certified” copy the IRS doesn’t recognize. Only three paths produce an acceptable identity document:

1. The original document itself — mailed to the IRS and returned within about 60 days.
2. A copy certified by the issuing agency — for passports, that means the passport agency or consulate of the issuing country, with its own seal. Many Latin American consulates in the US certify their nationals’ passports for exactly this purpose, often the same day. Find yours in the consulate directory.
3. Verification by a Certifying Acceptance Agent (CAA) or at an IRS Taxpayer Assistance Center — the document is inspected and handed back to you on the spot; only the certification travels to Austin.

A notarized copy is not acceptable — a US notary public confirms a signature, not a document’s authenticity, and the IRS explicitly rejects notarized identity documents. Any preparer telling you a notarized passport copy is fine is wrong, and this is also the classic “notario” error — see the notario fraud warning.

Timing strategy: when in the year to apply

Processing is seasonal, and the difference is real money if a refund is waiting:

• January 15 – April 30 (peak season): expect the upper end of the 7–11 week range, sometimes longer, because every W-7 arrives stapled to a return.
• May – December: closer to 7 weeks, and TAC appointments are far easier to book.

If you’ll owe nothing and qualify for an exception, applying in the off-season avoids the rush entirely. If you’re filing to claim a refund, nothing is gained by waiting — the refund clock only starts once the return is processed, which happens after the ITIN is assigned. Filing your return with W-7s attached by the April deadline still counts as filing on time, even though the ITIN takes weeks to arrive afterward.

Related information

• Tax credits for ITIN holders (2026)
• Required documents for ITIN
• ITIN renewal
• What is an ITIN?
• Filing taxes with ITIN

Official source: Form W-7 instructions

Last verified: 2026-06-04.

General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a licensed immigration attorney or other appropriate professional.

Related procedural information

• ITIN — file federal taxes without SSN — required for federal and most state filings
• ITIN-friendly business banking — for self-employment income
• Form an LLC to structure business income — pass-through tax treatment under ITIN
• Driver’s license requirements by state (DMV) — residency for state tax purposes
• Find legal help for tax issues — VITA + low-income tax clinics