Guides
Form W-7: How to Apply for an ITIN
Form W-7 is the IRS application for an Individual Taxpayer Identification Number (ITIN), a 9-digit number the IRS issues to people who need a U.S. tax ID but cannot get a Social Security number (SSN). You file Form W-7 with proof of identity and foreign status, and in most cases you attach the federal tax return that creates the filing requirement. There is no IRS fee. The current form is Rev. December 2024.
An ITIN lets you file a return, be claimed as a dependent or spouse, claim a treaty benefit, or satisfy a reporting rule. It does not authorize work, does not qualify you for Social Security benefits, and is not proof of immigration status. This guide covers who needs one, the documents the IRS accepts, your three filing routes, processing times, and how ITIN expiration and renewal work.
Who Needs an ITIN?
You need an ITIN if you have a U.S. federal tax reason to have a taxpayer identification number and you are not eligible for an SSN. Common cases: a nonresident who owes U.S. tax or claims a treaty rate, a foreign spouse or dependent of a U.S. taxpayer, and a foreign student or investor with U.S.-source income. If you can get an SSN, you must use that instead.
Form W-7 uses reason codes (boxes a through h) to state why you qualify. The code you pick drives which documents and attachments the IRS expects.
| Reason code | Who it covers |
|---|---|
| a | Nonresident alien getting an ITIN to claim a tax treaty benefit |
| b | Nonresident alien filing a U.S. federal tax return |
| c | U.S. resident alien (by days present) filing a U.S. federal tax return |
| d | Dependent of a U.S. citizen or resident alien |
| e | Spouse of a U.S. citizen or resident alien |
| f | Nonresident student, professor, or researcher filing a return or claiming an exception |
| g | Dependent or spouse of a nonresident alien holding a U.S. visa |
| h | Other (attach a written explanation) |
Most first-time applicants must attach the U.S. federal return (for example, Form 1040 or Form 1040-NR) that requires the number. Certain applicants qualify under an IRS “exception” and can apply without a return: Exception 1 (passive income with third-party withholding or a treaty claim), Exception 2 (wages, scholarships, or fellowships), and Exceptions 3 through 5 (mortgage interest reporting, third-party withholding on property dispositions, and certain regulatory filings). Each exception requires its own supporting evidence.
Required Documents for Form W-7
You must prove two things: your identity and your foreign status. The IRS accepts 13 document types, and each application needs original documents or copies certified by the issuing agency. A valid passport is the only stand-alone document that proves both identity and foreign status, so a single unexpired passport can satisfy the requirement on its own.
If you do not submit a passport, you need at least two documents from the list below, and together they must cover both identity and foreign status. At least one document must show a photograph, unless the applicant is a dependent under age 14 (under 18 if a student).
| Document | Proves identity | Proves foreign status |
|---|---|---|
| Passport (stand-alone) | Yes | Yes |
| USCIS photo ID | Yes | Yes |
| U.S. State Department visa | Yes | Yes |
| National ID card (with photo, name, address, DOB, expiration) | Yes | Yes |
| Foreign military ID card | Yes | Yes |
| Foreign voter registration card | Yes | Yes |
| Civil birth certificate | Yes | Yes (if foreign) |
| Foreign driver’s license | Yes | No |
| U.S. driver’s license | Yes | No |
| U.S. state ID card | Yes | No |
| U.S. military ID card | Yes | No |
| Medical records (dependents under age 6) | Yes | Yes (if foreign) |
| School records (dependents under age 18, or under 24 if a student) | Yes | Yes (if foreign) |
Two rules cause most rejections. First, a plain photocopy is not accepted: the copy must be certified by the agency that issued the original, or you send the originals. Second, documents must be current, so an expired passport will not work.
Three Ways to File Form W-7
You have three routes to submit Form W-7, and they differ mainly in whether you must let your original documents leave your hands. The safest routes keep your passport with you.
- Mail to the IRS. Send Form W-7, your tax return (if required), and your original documents or agency-certified copies to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. The IRS returns original documents by mail, typically within 60 days.
- Use a Certifying Acceptance Agent (CAA). A CAA is an IRS-authorized person or firm that can verify your original documents, so you keep your passport instead of mailing it. This is the fastest way to protect sensitive originals. CAAs may charge a fee.
- Visit an IRS Taxpayer Assistance Center (TAC). Designated TACs can review and authenticate documents in person, by appointment, so you do not mail originals. Call ahead to confirm the location offers ITIN document verification.
Acceptance Agent vs Certifying Acceptance Agent
An Acceptance Agent (AA) helps you complete Form W-7 but cannot certify your documents, so you still submit originals or certified copies to the IRS. A Certifying Acceptance Agent (CAA) can authenticate documents and return them to you, and can receive IRS correspondence on the ITIN. Both may charge for their services; the IRS itself charges no filing fee.
One limit applies to dependents: a CAA can certify a dependent’s passport and civil birth certificate, but must forward the originals or certified copies of any other dependent document to the IRS. Foreign military ID cards cannot be certified by a CAA and must go to the IRS.
Processing Time
Allow about 7 weeks for the IRS to notify you of your ITIN status. That stretches to 9 to 11 weeks if you file during peak season (January 15 through April 30) or from overseas. International mail transit and the separate return of your original documents can add several more weeks.
The IRS mails a CP565 notice with your assigned ITIN when approved, or a CP567 if it rejects the application. If you have not heard back after the stated window, you can call the IRS to check status; keep copies of everything you sent.
ITIN Expiration and Renewal
An ITIN expires if it is not used on at least one U.S. federal tax return for three consecutive tax years. In that case it expires on December 31 of the third year. If you file a return with an expired ITIN, the IRS can process it but may delay certain credits and send a notice to renew.
To renew, you file the same Form W-7 (checking the renewal box) with the same identity and foreign-status documents. You do not need to attach a tax return solely to renew, though many people renew alongside the return that surfaced the expiration. You can renew any time; you do not have to wait for a notice. Family members on the same return may renew together.
Note that older ITINs issued before 2013, and specific middle-digit groups the IRS retired in earlier batches (for example digits 70 through 88 and 90 through 99), have already expired and stay expired until renewed. If you are unsure, treat an ITIN unused for three straight years as expired and renew before filing.
FAQ
Does an ITIN let me work in the United States?
No. An ITIN is only for federal tax reporting. It does not authorize employment, does not make you eligible for Social Security benefits, and is not evidence of lawful immigration status. If you become eligible for an SSN later, you must stop using the ITIN and file using the SSN. Notify the IRS so your records can be merged.
How much does it cost to get an ITIN?
The IRS charges no fee to file Form W-7 or issue an ITIN. Costs arise only if you hire help: a Certifying Acceptance Agent, tax preparer, or attorney may charge a service fee, which varies by provider and region. Mailing originals internationally may add postage or courier costs. Compare providers, since fees are not set by the IRS.
Do I have to send my passport to the IRS?
Not necessarily. If you mail the application yourself, you send the original passport or a copy certified by the issuing agency, and the IRS returns originals (often within 60 days). To keep your passport, use a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center, where a representative can verify the document in person.
Can I get an ITIN without filing a tax return?
Sometimes. Most applicants must attach the federal return that creates the requirement. Certain applicants qualify under IRS exceptions, such as passive income subject to third-party withholding (Exception 1), wages or scholarships (Exception 2), or mortgage and property reporting rules (Exceptions 3 through 5). Each exception needs specific supporting documents in place of the return.
How long is an ITIN valid?
An ITIN stays valid as long as you use it on a federal tax return at least once every three years. If it goes unused for three consecutive tax years, it expires on December 31 of that third year. Renewing uses the same Form W-7 process and documents. You can renew before filing rather than waiting for an IRS notice.
What is the difference between an ITIN and an SSN?
An SSN is issued by the Social Security Administration to citizens and people authorized to work; an ITIN is issued by the IRS to people who need a tax ID but cannot get an SSN. Both are 9 digits, but an ITIN always begins with the digit 9. You cannot hold both active at once; if you get an SSN, the ITIN is retired.
For related filing help, see our guides on how to fill out a W-9, the nonresident and resident return basics behind Form 1040, and Form 2848 to authorize a tax professional. If you are weighing who should prepare or represent your filing, compare a CPA, EA, or tax attorney, and if you need extra time to file the attached return, review Form 4868 for a personal extension.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.