How to get an ITIN with Form W-7, step by step

The ITINITIN (Individual Taxpayer Identification Number)An ITIN is a nine-digit number the IRS, the federal tax agency, issues to people who need a U.S. taxpayer identification number to file taxes and are not eligible for a Social Security number. It is for tax purposes only: it does not authorize you to work in the United States, does not qualify you for Social Security benefits or the Earned Income Tax Credit, and says nothing about your immigration status. You apply with Form W-7, and it expires if it goes unused for several years. Some lenders accept an ITIN for a mortgage.See the full definitionClose is the number the IRS gives to people who have to file taxes in the United States and cannot get a Social Security number. You apply with Form W-7Form W-7Form W-7 is the IRS's official application to get an ITIN, or to renew one that has expired or is about to. It is filed together with a federal tax return, with some exceptions, and with original documents or certified copies that prove your identity and foreign status, such as a passport. 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.See the full definitionClose. The process is not hard, but it has exact rules: what it is filed with, which documents count, how to fill it in and where to do it without overpaying. This guide follows them in order, using the IRS’s own instructions.

What the IRS asks you to allow; 9 to 11 from January 15 to April 30

7 weeks³

To get back the documents you mailed

60 days³

Accepted documents; the passport is the only one that works alone

13²

For each family member applying for an ITIN

1 W-7³

Before you start: what it is and what it is not

The IRS issues the ITIN for federal tax purposes only. You need one if you have a federal tax purpose (for example, a tax returntax returnA tax return is the yearly form you use to report your income to the IRS and figure the tax you owe, so you can pay what is due or get a refund. The federal return for individuals is Form 1040. In general you must file if your gross income is above the minimum the IRS sets for your filing status, or if you had a certain amount of net earnings from self-employment; even when you do not have to, filing can pay off. You need your SSN or ITIN, and those of everyone else on the return, plus documents such as your W-2s and 1099s.See the full definitionClose to file) and are not eligible for an SSN, and you can apply regardless of your immigration status. It does not qualify you for Social Security benefits or the Earned Income Tax Credit, does not provide or change immigration status and does not authorize you to work.¹ If you want to understand what it is good for in daily life (banking, renting, credit, a home), start with What is an ITIN and what is it for?.

Is it your turn to apply?

Form W-7 must be filed by anyone who is not eligible for an SSN but has to furnish a taxpayer identification number. On the form you check a reason, a through h, even if you are renewing: nonresident alien claiming a treaty benefit; nonresident alien filing a return; U.S. resident (by substantial presence) filing a return; dependent of a U.S. citizen or resident; spouse of a U.S. citizen or resident; nonresident student, professor or researcher; dependent or spouse of a nonresident with a visa; or other. If more than one applies, you check the one that best explains your case.²

Do not fill it in if you have a Social Security numberSocial Security number (SSN)A Social Security number (SSN) is the nine-digit number on a Social Security card. It is issued by the Social Security Administration (SSA), a federal agency, and you need it to work and to collect government benefits. The IRS also uses it as your taxpayer identification number on tax returns. You apply with Form SS-5 and proof of identity, age and U.S. citizenship or lawful immigration status, and the service is free. People who must file taxes but cannot get an SSN use an ITIN. Identity thieves look for this number; the government advises keeping the card in a safe place and not carrying it in your wallet.See the full definitionClose or can get one (if you are a citizen or were admitted for permanent residence or employment), or while your SSN application is pending. If you applied for an SSN and Social Security said you are not eligible, attach the denial letter to the W-7.²

Your spouse and dependents can only get an ITIN if you claim them for an allowable tax benefit or they file their own return. Those benefits include a joint return, head of household, the child and dependent care credit and the credit for other dependents.²

The process from start to finish

From the W-7 to your number, with the IRS time frames

1. 1. Check that it is your turn

   Before you start

   If you are eligible for an SSN or your application is pending, do not file a W-7.²

2. 2. Prepare your return

   By the return's due date, or with an extension

   The W-7 goes on the front; with an exception, you can file it at any time.²

3. 3. Gather your documents

   Current on the day you file

   A passport, or at least two documents from the list with one bearing a photo.²

   Try it with your numbersDocument checklist

4. 4. Book an appointment or mail the package

   An appointment can take several weeks

   Free at an IRS center or a VITA site with ITIN services; by mail, to Austin.³

5. 5. The IRS reviews your application

   7 weeks; 9 to 11 in tax season or from overseas

   If that time passes with no news, you can contact the IRS.³

6. 6. You get your documents back

   Within 60 days if you mailed them

   In person, they hand them back at the end of the appointment.³

7. 7. The answer arrives

   Notice CP565, CP566 or CP567

   CP565 brings your number; CP566 asks for more information; CP567 says you must file again.³

8. 8. You e-file

   From the following year

   In the year your ITIN is assigned you cannot e-file with it.²

Step 1: prepare your return (or your exception)

For a new ITIN, Form W-7 is attached to the front of your federal return (Form 1040 or 1040-NR) and the package is filed by the return’s due date. If you cannot make it, request an extension before that date. Filing late, or without a complete W-7 and documents, can cost you refundable credits. The IRS warns not to file the return without Form W-7 and its documents.²

On the return, you leave the SSN area blank for each person applying for an ITIN. If your spouse or dependents are applying too, all the W-7s go on the front of the same return.³

The exceptions cover specific cases: passive income subject to third-party withholding or a treaty benefit (partnerships, interest, annuities, rental, pensions); other income such as wages under a treaty, scholarships, grants or gambling winnings; mortgage interest on a U.S. home loan reported by third parties (Form 1098); a foreign person’s sale of U.S. real property subject to withholding; and representatives of foreign corporations. Exception filers may submit Form W-7 at any time of year.²

If no one has ever prepared a return for you, the IRS’s VITAVITA (free tax preparation)VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) are IRS programs that offer free basic tax return preparation by IRS-certified volunteers. They are meant for people with moderate income, people with disabilities and limited-English speakers; TCE focuses on people sixty and older. The IRS sets no program-wide income limit, but individual sites may set their own. Many sites serve in Spanish and help with ITIN applications and renewals. Filing taxes every year builds the record lenders ask for.See the full definitionClose sites do it for free. Many serve people who generally make about $70,244 or less (each site may set its own limit), persons with disabilities and limited English speakers; you find them with the IRS locator or by calling 800-906-9887.⁸

Step 2: gather your documents

There are 13 acceptable documents to prove your identity and foreign status, and the passport is the only one that works alone. Without a passport, you need at least two documents from the list, at least one with a photo (except dependents under 14, or under 18 if a student). Documents must be current and be originals or copies certified by the issuing agency, with its official seal; some embassies and consulates provide certified copies.² What your documents say (name, date of birth and country) must match what you write on the W-7.²

If you have…	What it proves	Note
A valid passport	Identity and foreign status	The only document that works alone
A national ID card	Identity and foreign status	Must show name, photo, address, date of birth and expiration date
A U.S. or foreign driver’s license, a state ID	Identity	Combined with another document from the list
A civil birth certificate	Foreign status (and identity for minors)	For dependents without a passport
Medical or school records	Dependents	Medical: under 6; school: under 24

Dependents also prove that they live in the U.S. with at least one original document, unless they submit a passport with a date of entry or fall under an exception. Depending on age, a U.S. medical or school record, a state ID, a driver’s license or a U.S. visa can work; from age 18, also a U.S. bank statement, rental statement or utility bill with their name and U.S. address.²

Step 3: fill in and sign the W-7 without mistakes

First, choose the language. If you file the English W-7, every IRS letter about your ITIN comes in English; if you would rather get them in Spanish, use the W-7(SP).²

When you fill it in, write “N/A” in every section that does not apply to you and leave nothing blank. Line 1a takes your legal name exactly as it appears on your documents. Line 2 is the address where the IRS returns your originals and sends letters about your application; it cannot be a post office box run by a private company. Line 6d takes the complete date you entered the U.S. Keep a copy of everything.²

The signature must be original and each applicant signs. For a child under 18 who cannot sign, a parent or legal guardian signs. Your spouse cannot sign for you, except with a power of attorney on Form 2848 attached. An applicant who cannot sign makes their mark in front of a witness, who also signs.²

Mistakes that delay or sink the application

• Mistake: Mailing photocopies or scans of your documents.

  Instead: Only originals or copies certified by the issuing agency, with its seal, count.²

• Mistake: Using an expired passport or ID card.

  Instead: Documents must be current when you file the application.²

• Mistake: Leaving lines blank on the W-7.

  Instead: Write “N/A” in every section that does not apply to you.²

• Mistake: Writing a name or a date that differs from your documents.

  Instead: Name, date of birth and country must match what your documents say.²

• Mistake: Mailing the package to the address in your tax return instructions.

  Instead: By mail, the W-7 and the return go together to the ITIN office in Austin.²³

• Mistake: Signing for your partner.

  Instead: A spouse does not sign for the other without a power of attorney (Form 2848) attached.²

Step 4: choose where to file

There are four ways to file Form W-7:³

Option	Cost	How it works
IRS Taxpayer Assistance Center with ITIN services	Free	By appointment only, made at 844-545-5640.2 Getting one may take several weeks. Bring a current government-issued photo ID and your documents ready.4
VITA site with ITIN services	Free	IRS-certified volunteers; not every site offers ITIN services, ask first
By mail	You pay postage	To Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342; your original documents travel with the package
Certifying Acceptance Agent (CAA) or Acceptance Agent	Fees vary	The certifying one authenticates your documents and returns them immediately; the non-certifying one reviews and mails them

At IRS centers, for dependents they verify passports, national ID cards and birth certificates, and hand them back immediately.² A Certifying Acceptance AgentCertifying Acceptance Agent (CAA)A Certifying Acceptance Agent (CAA) is a person or entity authorized by the IRS to help you apply for or renew an ITIN. A CAA helps you complete Form W-7, authenticates most of your identity documents and hands them back on the spot, instead of you mailing the originals, and then sends your application to the IRS. CAAs charge for their services, and fees vary. The IRS also offers free in-person options: its Taxpayer Assistance Centers with ITIN services and some VITA sites. The IRS publishes the list of approved agents.See the full definitionClose authenticates supporting documents (except foreign military ID cards and dependents’ documents other than passports and birth certificates) and returns them immediately; an Acceptance Agent reviews and mails them. Both help complete Form W-7, and their fees vary. The IRS publishes the list by state; the non-certifying ones carry an asterisk.⁵ Get the price in writing and confirm the name is on the list.

If you mail the package, do not use the address in your tax return instructions. You do not need a return envelope, but you may include a prepaid Express Mail or courier envelope so your documents come back faster. If you will need your documents within the following 60 days, the IRS suggests applying in person.²

Example with real numbers

What goes in the envelope if you choose mail

An example in words for one person applying for their first ITIN with their tax return.

Form W-7 or W-7(SP)

Filled in, signed, with a reason checked and “N/A” where it does not apply

Federal tax return

Form 1040 with the SSN area blank and the W-7 on the front

Documents

A valid passport, original or certified copy

Optional

A prepaid Express Mail or courier envelope for the return

Where it goes

To the IRS ITIN office in Austin, Texas (the address is in the table above)

This is an example, not a complete list for your case.³²³ The document checklist helps you build yours, and keep a copy of everything.²

Run it with your numbersDocument checklist

Step 5: wait for the answer

The IRS asks you to allow 7 weeks to be notified about your application status, and 9 to 11 weeks during tax season (January 15 to April 30) or if you applied from overseas. Documents sent by mail are returned to the address on line 2 of Form W-7 within 60 days.³ If that time passes with no news, you can call the IRS at 800-829-1040 (within the U.S.) to find out your application status.²

One of three letters may arrive: CP565, which brings your ITIN; CP566, which asks for more information; or CP567, which says the application was rejected and you must file it again.³ With Notice CP565IRS notice CP565Notice CP565 is the IRS letter telling you it has assigned you an Individual Taxpayer Identification Number (ITIN). You do not need to respond, but you should check that your name and date of birth are right and keep a copy. When you file taxes, use the ITIN and the name exactly as shown on the notice. An ITIN is for tax purposes only: it is not an ID, does not qualify you for Social Security benefits or the Earned Income Tax Credit (EITC), and does not change your immigration status. If you later get an SSN, you use the SSN, stop using the ITIN and let the IRS know.See the full definitionClose you do not need to respond: check your name and date of birth, keep a copy and use the number and that same name on your returns.⁶ In the year it is assigned you cannot e-file with it; if you owe several years, you can attach all the returns to the W-7.²

If your ITIN expired

An ITIN not used on a federal return for three consecutive tax years expires on December 31 after the third year of non-use. It only has to be renewed if it will go on a federal return, not if it appears only on information returns such as Form 1099. You renew it with the same Form W-7: check the renewal box and also your reason, and on lines 6e and 6f enter your ITIN and the name it was issued under, if you know them. Filing with an expired ITIN may delay processing, and you may not be able to claim certain credits until it is renewed.⁷

If this is you

You are applying for your children

Each one files a W-7 and proves U.S. residency;² at an IRS center they verify their passports and birth certificates and hand them back.²

Your ITIN expired

Check the renewal box and your reason, and enter your old ITIN on line 6f.⁷

You want the letters in Spanish

File the W-7(SP); with the English W-7, IRS letters come in English.²

You do not want to pay an agent

Applying is free at an IRS center or a VITA site with ITIN services.³

Avoid “notarios” and anyone who charges for what is free

In the United States, “notario” does not mean lawyer. The Department of Justice explains that notarios, document preparers and immigration consultants are not allowed to practice law: they cannot give you legal advice or tell you which immigration benefit to apply for. Only licensed attorneys and accredited representativesDOJ-accredited representativeAn accredited representative is a non-attorney whom the U.S. Department of Justice, through its Recognition and Accreditation Program, authorizes to represent people in immigration matters before DHS and, with full accreditation, before the immigration courts. They may only do so through a recognized organization, which must be a non-profit, federally tax-exempt entity. It is the safe way to get low-cost immigration help: the Department of Justice publishes the official roster by state. Anyone who is not on that roster and is not a lawyer is not authorized to represent you.See the full definitionClose can represent you.⁹ Those representatives work at recognized organizations, which can only be nonprofits, and the program aims to expand immigration legal help for people with low incomes.¹⁰ The ITIN is a tax procedure, not an immigration one: no one can “speed it up” or “fix your status” with it. More warning signs are in notario is not a lawyer.

Once you have your ITIN, the next step is often an account in your name: how to open a bank account without a Social Security number.

What to do this week

1. Confirm your reason for applying (boxes a–h), and whether you file with a return or an exception.²
2. Check which documents you have and that they are current: a passport, or two from the list with one bearing a photo. Use the document checklist.²
3. Call 844-545-5640 for an IRS appointment, or find a VITA site with ITIN services; if you use an agent, get the price in writing.²
4. Fill in the W-7(SP) with “N/A” where it does not apply and your name as it appears on your documents.²
5. If you are filing with an expired ITIN, check the renewal box on the same Form W-7.⁷
6. Note the mailing or appointment date and count 7 weeks (or 9 to 11 in season) before worrying.³