ITIN Application Checklist (Individual Tax ID)
Use this checklist to prepare Form W-7, confirm an ITIN exception or tax-return requirement, and select an IRS-approved document-certification route.
Last updated: October 9, 2026
Direct answer
To apply for an ITIN, confirm a federal tax purpose and SSN ineligibility, complete the current Form W-7, and provide the required federal return or qualify for an exception. Identity documents must meet IRS rules; originals, issuing-agency-certified copies, or an IRS-authorized Certifying Acceptance Agent may be used as specified in the instructions.
Simple explanation
An ITIN application requires careful document handling because the IRS often needs originals or certified copies. Knowing in advance which documents apply to your situation saves weeks of back-and-forth.
Prepare a complete application
- 1
Confirm you need an ITIN and cannot get an SSN
Review the IRS eligibility criteria and the specific federal tax purpose before preparing Form W-7.
- 2
Check whether to attach a federal tax return
Most applicants attach a completed federal return; certain exceptions allow an application without one. Use the current W-7 instructions for the exact exception and proof.
- 3
Choose qualifying identity documents
A passport may satisfy identity and foreign-status documentation requirements on its own. If not, use the document combinations and current rules in the IRS list.
- 4
Choose a document-submission method
The IRS accepts original documents, certified copies from the issuing agency, or certification by an IRS-authorized CAA as permitted. A CAA or acceptance service may charge for assistance; the IRS application itself is free.
- 5
Send the complete package using the current instructions
Use the address or appointment route listed by the IRS. Keep copies and track mailed originals; do not rely on an old mailing address or checklist.
Identification documents
- Valid, unexpired passport (preferred. Can stand alone as primary ID)
- National identification card (with photo, name, address, DOB, expiration)
- Foreign driver's license
- Civil birth certificate (required for dependents under 18 if no passport)
- US Citizenship and Immigration Services (USCIS) photo ID
- Visa issued by the US Department of State (if applicable)
Supporting / situational documents
- Federal tax return (if filing one with your application)
- Proof of US residency for dependents (school or medical records)
- Documents supporting any treaty benefits claimed
- Letter from a withholding agent (if applicable)
Helpful references
IRS Form W-7 (official application)
The official form and instructions are on IRS.gov. We do not provide or recreate the form.
An IRS-authorized Certifying Acceptance Agent (CAA)
Optional. CAAs can certify documents so you don't need to mail original IDs.
A document folder
Keep originals and copies organized and clearly labeled.
Key takeaways
- Confirm federal tax purpose and SSN ineligibility first.
- Use the current Form W-7 and follow the return/exception rules.
- Check current identity-document and certification requirements.
- Use an IRS-approved submission route and keep a record of what you sent.
- Renew an expired ITIN before including it on a federal return.
Related guides
Official sources
- IRS: Individual taxpayer identification number (ITIN)
Who may need an ITIN, what it is for, and what it does not authorize or provide.
- IRS: How to renew an ITIN
An ITIN not used on a U.S. federal return for three consecutive tax years expires after the third tax year of non-use; renewal is needed before use on a return.
- IRS: About Form W-7
Official application form and current instructions.
Educational information only; not individualized legal, tax, accounting, or financial advice. Rules can change and results depend on your facts. Check current official guidance or consult a qualified professional.