Required documents to apply for ITIN — official IRS list
Complete list of the 13 documents accepted by the IRS for ITIN application. Which proves what (identity / foreign status) and when certification is required.
Required documents to apply for ITIN — official IRS list
The IRS accepts 13 specific documents as proof to issue an ITIN. Each document can prove identity, foreign status, or both.
The basic rule
To get an ITIN, you must prove TWO things:
- Your identity (that you are who you claim to be)
- Your foreign status (that you are not a US citizen)
Only the current passport can prove both by itself. Any other document proves only one, so you need two documents.
Complete list of accepted documents
Documents proving BOTH identity AND foreign status (one alone is enough)
- Passport (current) — issued by your country’s government. Most recommended.
Documents proving ONLY identity
- National identification card (must show photo, name, current address, birth date, expiration date)
- US military ID card
- US visa (issued by the State Department)
- US driver’s license
- Foreign civil voter card
- Foreign military ID
- Foreign driver’s license
Documents proving ONLY foreign status
- Birth certificate (official, translated to English if in another language)
- USCIS Form I-551 (green card)
- Foreign national ID card (from country OTHER than US)
- Medical records for a minor (only for dependents under 6 years)
- School records (only for dependents under 18, during current school year)
Critical rules about documents
Must be ORIGINAL or CERTIFIED copies
The IRS does not accept regular photocopies or notarized copies. Only:
- Original documents that the IRS will hold during the process (returned afterward)
- Certified copies issued by the official agency that issued the original (NOT by a notary public)
To avoid mailing your passport for 7-11 weeks, consider using a Certified Acceptance Agent (CAA) or going in person to an IRS Taxpayer Assistance Center (TAC). They verify your documents in person and you keep them.
Validity
- Passport: must be current at time of application
- Driver’s license / national ID: must be current
- Birth certificate: doesn’t expire but must be official (not a copy)
Translation
If the document is in a language other than English, it must come with a certified translation to English. The translator must sign and certify.
Common document combinations
If you have a current passport
✅ One document is enough: the current passport
If you do NOT have a current passport
You must send two documents: one for identity + one for foreign status.
Valid examples:
- Birth certificate + current foreign driver’s license
- Birth certificate + current foreign voter card
- Current national ID card + (any foreign status document)
For dependents (spouse / children)
Rules are similar, but with flexibility for minors:
- Spouse: same rules as adult
- Child under 6: medical records or birth certificate accepted
- Child 6-18: school records + birth certificate
- Child over 18: same rules as adult
What if my document expires during processing?
The IRS evaluates validity at time of application. If your current passport expires while the IRS processes the W-7, that’s fine — the application remains valid.
Official verification
The complete official list with all technical rules is in Annex D of Form W-7. Always verify the most recent version before sending your application.
Related information
Official source: IRS Form W-7 Accepted documents
Last verified: 2026-05-25.
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
Frequently asked questions
What documents does the IRS accept for an ITIN?
Can I send photocopies of my documents?
Will the IRS keep my original passport?
Do my documents need to be translated?
The rules change. Hear about it first.
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General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.
