What You Need Before You Start

Applying for an ITIN requires three things: a completed Form W-7, a federal tax return (which you attach to the W-7), and original identity documents or certified copies. The IRS only issues ITINs in connection with a tax filing obligation — you cannot apply without attaching a return.

What is Form W-7?

IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number) is the official form used to apply for or renew an ITIN. It is free, available at irs.gov, and requires no filing fee. Download the current version before starting — the IRS updates it periodically.

There is no fee to apply. The IRS does not charge anything for processing a W-7. If you use a Certifying Acceptance Agent (see Method 2 below), they may charge a service fee — but applying by mail directly to the IRS is always free.

Documents You Need

The IRS requires documents that prove two things: your identity (who you are) and your foreign status (that you are not a U.S. citizen or permanent resident). A valid passport satisfies both requirements alone. All other documents must be combined — one for identity, one for foreign status.

Option A: Passport Only (Easiest)

A valid foreign passport is the only document that satisfies both identity and foreign status requirements by itself. If you have a valid passport, you only need one document. This is the simplest path.

Option B: Two-Document Combination

If you do not have a valid passport, you need two documents — one from each category below:

Proving identity (choose one):

Proving foreign status (choose one):

Important — Original Documents

If you mail your application directly to the IRS, you must send original documents or IRS-certified copies. The IRS will return your originals by mail within 60 days. If you use a Certifying Acceptance Agent or IRS walk-in center, they certify your documents on the spot so you keep the originals.

Three Ways to Apply

Method 1: Mail to IRS

Complete Form W-7, attach your tax return, and mail everything with your original identity documents to the IRS address in Austin, TX.

✓ Free, no appointment needed

✗ Must send original documents

✗ 7–14 week processing time

Method 2: Certifying Acceptance Agent

An IRS-authorized agent (CAA) reviews and certifies your documents in person. You keep your originals. They submit the application on your behalf.

✓ Keep your original documents

✓ Expert guidance through the process

✗ Service fees may apply ($50–$150)

Method 3: IRS Walk-In Center

Visit an IRS Taxpayer Assistance Center (TAC) in person. An IRS employee will certify your documents and accept your application.

✓ Keep your original documents

✓ Free — no service fee

✗ Appointment required

Step-by-Step: Applying by Mail

  1. 1

    Download Form W-7

    Get the current version of Form W-7 from irs.gov. Do not use older versions — check that the revision date on the form matches the current tax year. The form includes detailed instructions.

  2. 2

    Prepare Your Tax Return

    Complete your federal tax return (Form 1040 or 1040-NR). Leave the SSN field blank — write "ITIN Applied For" or "ITIN TO BE OBTAINED" in that field. You will attach this return to your W-7.

  3. 3

    Complete Form W-7

    Fill in all required fields. On line 1a (reason for submitting), check the box that applies — most undocumented immigrants with U.S. income check box "h" (Nonresident or resident alien). Write your explanation in the box provided.

  4. 4

    Gather Original Identity Documents

    Collect your passport (or the two-document combination). Make sure they are valid and not expired. The IRS will not accept expired documents.

  5. 5

    Mail Everything Together

    Mail your completed W-7, your tax return, and your original identity documents in one envelope to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Use a trackable mail service — these are original documents.

  6. 6

    Wait for Your ITIN

    The IRS typically processes ITIN applications in 7–11 weeks (up to 14 weeks during peak tax season). Your ITIN will arrive by mail. Your original documents are returned separately.

Using a Certifying Acceptance Agent

A Certifying Acceptance Agent (CAA) is a person or organization authorized by the IRS to assist individuals in obtaining an ITIN. They can review and certify your identity documents, meaning you do not have to mail your originals. They then submit your W-7 application directly to the IRS.

Who Are CAAs?

CAAs include tax professionals, law offices, universities, libraries, and nonprofit organizations. Many tax prep companies (H&R Block, Jackson Hewitt) are authorized CAAs. Community organizations and legal aid offices often offer free ITIN assistance through CAAs. Search the IRS website for the CAA locator tool.

Using a CAA is especially valuable if you are applying from outside the U.S., if you are concerned about mailing your passport, or if you want someone to verify your application is filled out correctly. The CAA cannot guarantee ITIN approval — only the IRS makes that determination.

After You Apply

Once you mail your application, you can check the status by calling the IRS ITIN line at 1-800-829-1040. Have your W-7 submission date ready. The IRS will also send your original documents back to you within approximately 60 days.

Pro tip

Once you receive your ITIN, write it down and store it somewhere secure. Your ITIN is tied to your tax record permanently — treat it like you would treat an SSN. You will use it to file taxes, open bank accounts, apply for credit cards, and more.

What Your ITIN Looks Like

Your ITIN is a 9-digit number in the format 9XX-XX-XXXX. The first digit is always 9. ITINs issued in recent years have a middle section beginning with 7 or 8 (e.g., 9XX-7X-XXXX). This number is yours permanently — you keep the same ITIN each year, though you must keep it active by using it on a tax return every three years (see the renewal guide for details).

Frequently Asked Questions

Can I apply for an ITIN without a tax return?
Generally no. The IRS requires you to file or attach a federal tax return with your W-7. There are limited exceptions — for example, if you are a dependent of a U.S. citizen or resident, or if you are applying for mortgage interest reporting purposes. These exceptions require additional documentation.
Does the IRS share ITIN information with immigration?
No. The IRS is legally prohibited from sharing individual taxpayer information, including ITIN applications, with other agencies including immigration enforcement. Applying for an ITIN is a tax matter only. In fact, consistently filing taxes using an ITIN demonstrates good-faith ties to the U.S.
What if I get an SSN after receiving an ITIN?
If you become eligible for and receive a Social Security Number after having an ITIN, you must use your SSN going forward. You should notify the IRS so that your tax records can be merged. The credit history you built with your ITIN can often be transferred — contact Experian, Equifax, and TransUnion directly to link your records.