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Individual Taxpayer Identification Number (ITIN) in the United States
Document Checklist
Application for IRS Individual Taxpayer Identification Number
Completed Form W-7
Issued by: Internal Revenue Service (IRS)
Purpose: Records your reason for needing the number and your application type
Application type: Mark 'Apply for a new ITIN' for a first-time request, or 'Renew an existing ITIN' to renew
Available from the Form W-7 page at irs.gov/forms-pubs/about-form-w-7. Mark the reason box that matches your situation.
Federal tax return
When required: Attached to the front of the W-7 in one package, unless you meet one of the five filing exceptions
SSN field: Leave the Social Security number area blank on the return for each person applying for an ITIN
If you claim a filing exception, you submit the documentation that exception requires instead of a tax return.
Valid passport
Proves: Both identity and foreign status — the only standalone document
Must be: Current, with an expiration date that has not passed before you submit the package
Dependents: A passport proves U.S. residency only if it carries a U.S. date of entry; otherwise add another residency document
Original or an issuing-agency certified copy only. A copy stamped by a notary public is not accepted.
Supporting documents (if you do not submit a passport)
From the accepted list: A combination such as a USCIS photo ID, a U.S. Department of State visa, a national identification card, a foreign driver's license, a civil birth certificate, or a U.S. state ID
Photograph rule: At least one document must contain your photograph, unless the applicant is a dependent under age 14 (under age 18 if a student)
Under 18: A civil birth certificate is required for applicants under age 18 who do not submit a valid passport
Each must prove identity and foreign status, be original or an issuing-agency certified copy, be current, and be legible — unclear or blemished documents are likely to be treated as invalid.
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