How to Get an ITIN: Form W-7 Steps
To get an ITIN, file IRS Form W-7 with your federal tax return and original documents proving your identity and foreign status. It costs $0. You can mail the package to the IRS in Austin, Texas, use a Certifying Acceptance Agent, or apply in person at an IRS Taxpayer Assistance Center. Allow about 7 weeks for your ITIN - 9 to 11 weeks during peak season (January 15 to April 30) or from abroad.
Quick Answer
- Form to file
- IRS Form W-7, Application for IRS Individual Taxpayer Identification Number
- Cost
- $0 to the IRS; a Certifying Acceptance Agent may charge a fee
- What to attach
- A federal tax return (Form 1040 or 1040-NR) plus proof of identity and foreign status
- How to submit
- By mail to Austin, TX; through a Certifying Acceptance Agent; or at an IRS Taxpayer Assistance Center
- Processing time
- About 7 weeks; 9-11 weeks in peak season (Jan 15-Apr 30) or from abroad
- Who issues it
- The Internal Revenue Service (IRS)
Who Needs to Apply for an ITIN
You apply for an ITIN if you have a U.S. federal tax purpose and are not eligible for a Social Security number (SSN). The IRS issues an Individual Taxpayer Identification Number to resident and nonresident aliens, and to their spouses and dependents, regardless of immigration status. If you already have an SSN or qualify for one, you do not apply for an ITIN - you use the SSN instead. For the full definition, see what is an ITIN and the shorter ITIN number overview.
Typical applicants include a nonresident alien filing a return to report U.S.-source income or claim a treaty benefit, a resident alien who meets the substantial-presence test but cannot get an SSN, and the nonresident spouse or dependent a U.S. taxpayer wants to list on a return. An ITIN identifies a person for tax filing only; it does not authorize work, grant immigration status, or provide Social Security benefits. Compare the two individual numbers in ITIN vs. SSN.
What You'll Need Before You Start
Gather everything Form W-7 requires before you begin, because the application, the return, and your identity documents travel together in one package:
- A completed Form W-7 for each person who needs an ITIN;
- The federal tax return that creates your filing need (Form 1040 or Form 1040-NR), unless you qualify for an exception;
- An original, valid passport - the only stand-alone document the IRS accepts - or at least two other documents from the IRS list that prove identity and foreign status;
- For a document other than a passport, at least one item must show your photograph, unless the applicant is a dependent under age 14 (under age 18 if a student);
- Supporting proof for special cases, such as a marriage certificate or court order for a name change, or U.S. residency records for certain dependents.
The IRS lists 13 acceptable documents in the Instructions for Form W-7, including a national ID card, a U.S. or foreign driver's license, a USCIS photo ID, a U.S. visa, a civil birth certificate, and, for dependents, medical records (under age 6) or school records (under age 24).
Step-by-Step: Filing Form W-7
Form W-7 is the only application for an ITIN, and the steps below follow the order the IRS expects. Complete each one before moving on.
1. Confirm you actually need an ITIN
Confirm you have a federal tax purpose and cannot get an SSN. If you are eligible for an SSN, the IRS will not issue an ITIN; apply for the SSN through the Social Security Administration instead. A business does not use an ITIN either - an entity applies for an EIN. If you are a founder without an SSN, you can still get a business EIN; see can you get an EIN without an SSN.
2. Complete Form W-7
On Form W-7, indicate whether you are applying for a new ITIN or renewing an existing one, then check the reason-for-applying box that fits your situation. The IRS lists reasons a through h - for example, box (b) for a nonresident alien filing a U.S. return, box (c) for a U.S. resident alien filing a return, box (d) for a dependent, and box (e) for a spouse of a U.S. citizen or resident alien. Enter your name, mailing address, foreign address, birth information, and country of citizenship exactly as they appear on your documents.
3. Attach your federal tax return
Attach the completed Form 1040 or 1040-NR that requires the ITIN. Most applicants must include a return. Five exceptions in the Form W-7 instructions let some people apply without one: passive income with third-party withholding or treaty benefits (Exception 1); wages, scholarships, fellowships, or grants (Exception 2); mortgage interest reporting (Exception 3); dispositions of U.S. real property interests (Exception 4); and Treasury Decision 9363 filers (Exception 5).
4. Prove your identity and foreign status
Include your identity documents. A single original valid passport, or a certified copy from the issuing agency, satisfies both identity and foreign status by itself. Without a passport, submit at least two documents from the IRS table, at least one bearing a photograph (waived for a dependent under age 14, or under 18 if a student). Never send photocopies you certified yourself - the IRS accepts only originals or copies certified by the issuing agency.
5. Choose how to submit
Submit the package one of three ways described on the IRS How to apply for an ITIN page: by mail, through a Certifying Acceptance Agent, or in person at an IRS Taxpayer Assistance Center. Mail sends your originals to Texas; the other two methods let staff authenticate most documents so you keep your passport. The comparison table below weighs the trade-offs.
6. Wait for your ITIN notice
After the IRS assigns your number, it mails you Notice CP565 with the ITIN. Allow about 7 weeks, or 9 to 11 weeks in peak season or from abroad. If you mailed original documents, the IRS returns them, generally within 60 days.
Mail vs. Acceptance Agent vs. Taxpayer Assistance Center
The three submission methods differ mainly in whether you must part with your original documents and whether you pay a fee. This table compares them.
| Method | Keeps your passport? | Cost | Best for |
|---|---|---|---|
| Mail to IRS (Austin, TX) | No - you mail originals or issuing-agency copies | $0 | Simple cases where you can spare documents for weeks |
| Certifying Acceptance Agent (CAA) | Yes - the CAA authenticates most documents | Fee varies | Applicants who cannot risk mailing a passport |
| IRS Taxpayer Assistance Center (TAC) | Yes - staff verify most documents in person | $0 (by appointment) | Free in-person help; appointments can take several weeks |
A Certifying Acceptance Agent is authorized by the IRS to complete and review Form W-7, authenticate most identity documents, conduct the required in-person interview, and attach a Form W-7 (COA), Certificate of Accuracy, to your application. TAC service is free but requires an appointment, which the IRS warns may take several weeks to schedule.
Costs and Fees
There is no IRS fee to apply for an ITIN. Filing Form W-7 is free whether you mail it or hand it to a Taxpayer Assistance Center. The only cost is optional: a Certifying Acceptance Agent may charge for authenticating your documents, and fees vary by agent. The table summarizes the effective-2026 cost picture.
| Item | Cost | Notes |
|---|---|---|
| Form W-7 filing | $0 | The IRS never charges to issue an ITIN |
| IRS Taxpayer Assistance Center | $0 | Free document review by appointment |
| Certifying Acceptance Agent | Fee varies | Optional private service; the IRS sets no fixed rate |
| Certified copies from issuing agency | Varies | Charged by the issuing government office, not the IRS |
Processing Time and What to Expect
Processing time depends on when and where you file. The IRS asks you to allow about 7 weeks to receive your ITIN assignment notice. During peak processing season - January 15 through April 30 - or when you apply from outside the United States, allow 9 to 11 weeks. If more than the expected time passes with no notice, you can call the IRS to check status. When you mail original documents, the IRS says it returns them, usually within 60 days of receiving your application, so you keep the passport or ID once processing finishes.
After You Get Your ITIN
Once assigned, your ITIN goes on every federal return, statement, and document that requires a taxpayer identifying number. Under 26 U.S. Code § 6109, that number is how the IRS matches your filings to you. Keep two ongoing duties in mind. First, an ITIN can expire: an ITIN not used on a federal return for three consecutive tax years expires on December 31 after the third year of non-use. Second, if your circumstances change - you later become eligible for an SSN - you must stop using the ITIN and switch to the SSN. See how to renew an expired ITIN for the renewal process, and note that the responsible party on a business EIN application may use an ITIN in place of an SSN.
If you form a company, your ITIN and business tax IDs work together but stay separate: the ITIN identifies you as an individual, while the entity carries its own EIN. Founders mapping the formation path can start at how to form an LLC.
Common Mistakes and Consequences
Getting Form W-7 wrong slows everything down. The IRS commonly rejects or delays applications that arrive without the required tax return, that include self-certified photocopies instead of originals or issuing-agency certified copies, that omit a photograph document when one is required, or that leave the reason-for-applying box blank. A rejected application means starting over and waiting the full processing window again. Filing a return with a missing or invalid ITIN can also reduce or delay a refund and hold up credits until the number is corrected, so it is worth confirming every field against the Form W-7 instructions before you submit.
How to Renew, Correct, or Withdraw
To renew an expired ITIN, file Form W-7 again and check "Renew an existing ITIN"; you do not need to attach a return unless the ITIN will appear on one. To correct a name - for example after marriage - include the ITIN, the name it was issued under, and supporting proof such as a marriage certificate or court order. If you applied and then received an SSN, notify the IRS so it can consolidate your records under the SSN and rescind the ITIN. Full renewal steps live on our ITIN renewal guide and the glossary entry at ITIN.
Frequently Asked Questions
How much does it cost to get an ITIN?
The IRS charges no fee to file Form W-7, so an ITIN costs $0 from the government. A Certifying Acceptance Agent may charge for authenticating documents, but IRS Taxpayer Assistance Centers provide the same in-person service at no cost.
How long does it take to get an ITIN?
Allow about 7 weeks to receive your ITIN assignment notice. Allow 9 to 11 weeks if you apply during peak season, January 15 to April 30, or from outside the United States.
Do I have to mail my original passport to the IRS?
Not always. Apply through a Certifying Acceptance Agent or in person at an IRS Taxpayer Assistance Center and staff can authenticate your passport so you keep it. Mailing Form W-7 requires sending the original or an issuing-agency certified copy.
Can I get an ITIN without filing a tax return?
Usually you must attach Form 1040 or 1040-NR. Five exceptions let some people apply without a return, including certain passive income with treaty benefits, scholarships and grants, mortgage interest, and dispositions of U.S. real property.
Where do I mail Form W-7?
Mail Form W-7, your return, and original documents to the Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.
Can I apply for an ITIN online?
No. The IRS offers no online ITIN application. Submit Form W-7 by mail, through a Certifying Acceptance Agent, or in person at an IRS Taxpayer Assistance Center by appointment.
Related Guides
- What is an ITIN? - the full definition and legal basis.
- ITIN number - format 9XX-XX-XXXX and quick overview.
- ITIN vs. SSN - how the two individual numbers differ.
- ITIN renewal - how to renew an expired ITIN.
- Can you get an EIN without an SSN? - using an ITIN as responsible party.
- How to get an EIN - the business tax ID process.
- ITIN (glossary) - the one-line definition.
- How to form an LLC - the formation hub tying these IDs together.
Sources
- IRS - How to apply for an ITIN (three submission methods, Austin mailing address, CAA and TAC options, 7-week and 9-11-week processing).
- IRS - About Form W-7 (application and renewal for an ITIN, form title).
- IRS - Instructions for Form W-7 (13 documents, passport as stand-alone, two-document and photo rule, reason boxes a-h, return requirement and five exceptions).
- IRS - Individual Taxpayer Identification Number (who needs an ITIN, issued regardless of status, what it does not do).
- IRS - Form W-7 (PDF) (application-type boxes and reason categories).
- IRS - ITIN Acceptance Agent program (CAA authenticates documents, in-person interview, Form W-7 (COA)).
- IRS - Taxpayer Identification Numbers (TIN) (ITIN begins with 9, formatted like an SSN).
- IRS - How to renew an ITIN (three-year non-use expiration, renewal steps).
- IRS - About Form 1040 (U.S. individual income tax return).
- IRS - About Form 1040-NR (nonresident alien income tax return).
- IRS - About Form SS-4 (business applies for an EIN, not an ITIN).
- Cornell Legal Information Institute - 26 U.S. Code § 6109, Identifying numbers (statutory basis; § 6109(i) ITIN issuance channels and expiration).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This page is information, not advice. Laws, forms, and processing times change; verify current requirements with the IRS before acting.