The full explanation
You can mail it, bring it to an IRS center or go to a Certifying Acceptance Agent, who reviews the documents and returns them on the spot. It is free; be wary of anyone who charges to "get" you a fast ITIN.
An example
Esteban's ITIN expired because he did not use it for three years. Before filing this year, he completes Form W-7 to renew it and sends it with his return.
You will see it in…
- The IRS website, in Spanish, with the form's instructions
- VITA sites and Certifying Acceptance Agents
- The IRS letter confirming or rejecting the application