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. The IRS says to allow 7 weeks for notification, and 9-11 weeks if you apply during tax season (January 15 to April 30) or from overseas; mailed applications go to the IRS ITIN Operation in Austin, TX. The IRS says you can apply by mail or in person; its in-person options are an IRS Taxpayer Assistance Center (TAC), a VITA site with ITIN services, a Certifying Acceptance Agent (CAA), or an Acceptance Agent. 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.

There is no online ITIN application

The IRS does not offer an online ITIN application: its instructions list only mail and in-person filing (at an IRS Taxpayer Assistance Center, a VITA site with ITIN services, or an acceptance agent). Checked against IRS.gov on October 8, 2026. The IRS how-to-apply page puts it in one line: “You can apply by mail or in person.” Whichever route you use, the application is a Form W-7 attached to your federal tax return, unless you meet an exception to the filing requirement.

Good to know: per the Form W-7 instructions, “You can’t electronically file (e-file) a return using an ITIN in the calendar year the ITIN is assigned.” That includes prior-year returns; e-filing with the new ITIN starts the following year.

Ways to apply for the ITIN

In-person rows: the IRS comparison table on its how-to-apply page (checked October 8, 2026). The IRS gives one processing time for every route: allow 7 weeks for it to notify you, or 9-11 weeks during tax season (January 15 to April 30) or if you applied from overseas.

Option 1: By mail directly to IRS

Free; your documents travel to Austin.

• How: send W-7 + original documents (or certified copies) + tax return to the IRS
• Time: 7 weeks normally; 9-11 weeks in tax season (January 15 to April 30) or from overseas
• Documents: the IRS returns supporting documents to the mailing address on line 2 of your W-7 within 60 days
• Address (U.S. Postal Service): Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
• Address (private delivery service): Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, TX 78741-0000

Option 2: Through a Certifying Acceptance Agent (CAA) or Acceptance Agent (AA)

Keeps your documents with you (CAA).

• How: go in person to an IRS-authorized agent (tax preparers, banks, certified nonprofits)
• Time: same IRS timeline — 7 weeks; 9-11 weeks January 15 to April 30 or from overseas
• An Acceptance Agent can help complete and file the W-7, but it does not authenticate documents — it submits originals or certified copies to the IRS
• Cost: a CAA charges for the service — the IRS publishes no fee schedule and says only that fees for service may vary — but it verifies your documents in person, so you don’t have to mail them to the IRS — except foreign military ID cards and dependents’ documents other than passports and birth certificates, which the IRS says CAAs can’t authenticate and must be mailed with the application
• How to find one: Official IRS list of CAAs

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

Free, by appointment.

• How: make an appointment at an IRS Taxpayer Assistance Center (TAC) with ITIN services; the IRS notes it may take several weeks to get an appointment
• Time: same IRS timeline — 7 weeks; 9-11 weeks January 15 to April 30 or from overseas
• Cost: free
• How: call 844-545-5640 to schedule, or use this IRS tool

Option 4: At a VITA site with ITIN services

Free, at limited U.S. locations.

• How: VITA sites that offer ITIN services have Certifying Acceptance Agents who can complete and review your W-7, authenticate most supporting documents, return them at the end of the appointment, and mail your package to the IRS — and prepare your tax return for free if you qualify
• Limits: per the IRS, CAAs at VITA sites can’t authenticate foreign military ID cards or documents for dependents except passports and birth certificates; those must be mailed with the package
• Time: same IRS timeline — 7 weeks; 9-11 weeks January 15 to April 30 or from overseas
• Find one: free VITA tax help by state

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 6a: Country or countries of citizenship
• Line 6c: US nonimmigrant 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 to prove identity and foreign status. For a minor dependent, the IRS also requires documentation of the relationship between the dependent and the representative who signs the application (see below). Without a passport, you must send two documents from the IRS’s official list of 13: at least one must show your photo (unless the applicant is a dependent under age 14, or under 18 if a student), 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, except from dependents of US military personnel applying from an overseas or APO/FPO address (see below).

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 the five exceptions in the Exceptions Tables of the Form W-7 instructions: passive income subject to third-party withholding or tax treaty benefits (Exception 1), certain treaty-covered income or scholarship, fellowship and grant income (Exception 2), third-party-reported mortgage interest (Exception 3), dispositions of U.S. real property interests by a foreign person (Exception 4), and T.D. 9363 (Exception 5).

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).

Additional IRS application and follow-up rules

• The IRS lists 800-829-1040 (in the United States) and 267-941-1000 (outside the United States) for checking the status of original documents if they have not been returned within 60 days (checked October 23, 2026).
• The IRS says the SSN area on the attached tax return is left blank for each ITIN applicant; the IRS writes in the assigned ITINs and forwards the return for processing (checked October 23, 2026).
• The IRS requires documentation establishing the relationship between a minor dependent and the representative signing the application on the dependent’s behalf (checked October 23, 2026).
• The IRS says to contact it if an applicant moves before receiving the ITIN (checked October 23, 2026).

After submitting

The IRS lists three notices you may receive:

• CP565 — “We assigned you an ITIN. You don’t need to take further action.”
• CP566 — “We need more information to process your ITIN application.”
• CP567 — “Your ITIN application was rejected. You must resubmit it.”

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.
• Most of the new federal deductions exclude ITIN filers. Under the 2025 reconciliation law (H.R.1, the “One Big Beautiful Bill”, Public Law 119-21, signed July 4, 2025), the new deductions for overtime pay, tips, and the new senior deduction require a Social Security number, so ITIN filers cannot claim those three. The car-loan interest deduction is the exception: the statute (26 U.S.C. § 163(h)(4)) requires the vehicle identification number on the return, not an SSN. See tax credits for ITIN holders for the full credit-by-credit breakdown. (Corrected September 5, 2026 — an earlier version said all four required an SSN.)
• 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 — see where this litigation stands. 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 (the IRS describes it as “Your ITIN application was rejected. You must resubmit it.”). 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 (the W-7 instructions make one exception: dependents of US military personnel applying from an overseas or APO/FPO address may send notarized copies with a copy of the servicemember’s US military ID) — 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 (tax season): the IRS says to allow 9-11 weeks.
• Rest of the year: the IRS says to allow 7 weeks. Whenever you go, the IRS notes it may take several weeks to get a TAC appointment.

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 sources: IRS — How to apply for an ITIN · Form W-7 instructions

Last verified: 2026-10-08.

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
• How to check your ITIN application status — what the CP565/CP566/CP567 notices mean