Required Documents for ITIN Applications

An Individual Taxpayer Identification Number is a tax processing number issued by the Internal Revenue Service to people who are not eligible for a Social Security Number but still need to meet federal tax obligations. It is used strictly for tax purposes and helps taxpayers report income, file a federal tax return, and claim certain credits. For 2025, understanding the ITIN process is essential for applicants who want to comply with IRS requirements.

Many people who need an ITIN include nonresident aliens, resident aliens without SSNs, spouses, dependents, international students, and foreign investors. To apply for an ITIN, applicants must complete Form W-7 and submit original supporting documents or certified copies that prove both identity and foreign status. Depending on the situation, these records may include a valid passport, driver’s license, or medical or school records.

Because the IRS only accepts documents issued by recognized authorities and requires strict verification, missing or expired paperwork often leads to delays or rejection. Knowing which supporting documentation is needed and how to prepare it before mailing or submitting in person can make the difference between a smooth application and a complicated process. This guide explains the required documents for ITIN applications, the steps to apply, common rejection reasons, and how to ensure a complete and accurate submission in 2025.

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service. It is designed for people who need to file a federal tax return but are not eligible for a Social Security Number. The IRS uses this number only for tax purposes; it does not authorize a person to work in the United States or qualify for Social Security benefits.

The ITIN follows the format of a standard tax identification number and begins with the number nine. It allows taxpayers to report income, submit required forms, and claim certain credits, such as the child tax credit, when eligible. For many individuals, it is the only document that makes it possible to comply with U.S. federal tax rules.

Key details about ITINs

ITINs are issued to residents and nonresidents with U.S. tax obligations who cannot obtain a Social Security Number.
The number is required to file a federal income tax return, report income, and meet IRS documentation standards.
ITINs expire if they are not used for three consecutive years on a tax return or if they reach a scheduled expiration date announced by the IRS.
Having an ITIN does not change immigration status, grant work authorization, or provide access to Social Security benefits.
Applicants must apply for an ITIN using Form W-7, which requires original supporting documents or certified copies to prove identity and foreign status.

Who Needs an ITIN?

An Individual Taxpayer Identification Number is required for people who are not eligible for a Social Security Number but still need to file a federal tax return or meet other IRS requirements. This includes many taxpayers who must report income and submit supporting documentation.

Common applicant categories

Nonresident aliens must obtain an ITIN to file a federal income tax return, claim tax treaty benefits, or report U.S.-source income subject to withholding.
Resident aliens without Social Security Numbers must apply for an ITIN if they meet the substantial presence test and have federal tax obligations but cannot obtain an SSN.
Spouses and dependents may need an ITIN if they are being claimed for certain credits or must file their tax return.
International students, professors, and researchers often need an ITIN on F, J, or M visas and must file a tax return or claim an exception even though they are not eligible for an SSN.

This range of applicants shows that an ITIN is essential for proving identity and foreign status whenever a federal tax obligation exists.

ITIN Document Requirements

Applicants must submit original supporting documents or certified copies to prove identity and foreign status. The Internal Revenue Service will not accept documents issued by unauthorized parties, and expired paperwork often results in rejection. Each ITIN application must include at least one photo identification document, such as a visa issued by U.S. immigration services, a valid passport, or another accepted form of identification.

Core requirements for all applicants

All documents must prove identity by clearly showing the applicant’s name, photograph, and identifying details.
Each document must also establish foreign status by confirming a connection to a country outside the United States.
Every record must be current at submission and show a valid expiration date.
At least one document must include a photograph of the applicant, except in cases where the applicant is a dependent under 14 or under 18 if enrolled as a student.

The 13 acceptable documents

A valid passport is the only document accepted as a stand-alone identity and foreign status record.
A national identification card that includes the applicant’s name, address, photograph, date of birth, and expiration date may be submitted.
A U.S. visa can be used to establish both identity and foreign status.
A photo identification card issued by U.S. Citizenship and Immigration Services is also acceptable.
A foreign military identification card may be used if it contains the required details.
A foreign voter registration card can be provided as supporting documentation.
A civil birth certificate is required for applicants under 18 if they do not present a valid passport.
Medical records are acceptable for dependents under age six as proof of identity and foreign status.
School records may be used for dependents under 24 who are enrolled as students.
A U.S. driver’s license is accepted for identity purposes.
A U.S. state identification card may also serve as identity documentation.
A U.S. military identification card can be submitted to establish identity.
A foreign driver’s license is another option for proving identity.

When a valid passport is not provided, the IRS generally requires two or more documents from this list to meet the ITIN application standards.

Document submission options

Applicants may choose to submit original documents directly to the IRS by mail. The IRS will return these documents to the mailing address on the Form W-7 application within 60 days.
Certified copies may be submitted if the original agency issues them and they contain official seals. Certification services are also available at U.S. embassies and consulates.
The IRS does not accept notarized copies unless the applicant depends on U.S. military personnel stationed overseas.

Proof of U.S. Residency for Dependents

Certain dependents must prove their identity and foreign status and provide documentation establishing residency in the United States. The type of proof required depends on the dependent’s age and the claimed tax benefit. Exceptions apply for dependents from Canada or Mexico and children of U.S. military personnel stationed overseas.

Acceptable proof by age group

Dependents under six may provide medical records, school records, a U.S. visa, or a state-issued identification card as proof of residency.
Dependents between the ages of 6 and 17 may use school records, a driver’s license, a state-issued identification card, or a U.S. visa to establish U.S. residency.
Dependents age 18 and older may provide school records (if under 24 and still a student), a driver’s license, a state-issued identification card, a U.S. visa, a bank statement, a rental statement, or a utility bill to confirm residency.

Special requirements for dependents

Medical records must include the child’s full name, date of birth, U.S. address if required, the date of medical care within the past 12 months, and the provider’s identifying information.
School records must list the student’s name, address, coursework details or grades, the name of the school, and the school’s address. The records must also reflect activity within the past 12 months.
Passports that show residency must display a U.S. entry date when the IRS requires proof of physical presence.

Providing accurate and complete documents ensures that dependents qualify for certain credits, such as the child tax credit, and prevents delays in processing an ITIN application.

Step-by-Step ITIN Application Process

Applying for an Individual Taxpayer Identification Number requires careful preparation. Applicants must determine their eligibility, complete Form W-7, and submit the proper supporting documentation. The Internal Revenue Service offers several ways to do this, including mailing documents, visiting an IRS Taxpayer Assistance Center, or working with certified acceptance agents.

For new ITIN applications

Applicants must first confirm that they are not eligible for a Social Security Number, since individuals who can obtain an SSN cannot apply for an ITIN. They also need to select the reason for needing an ITIN, as outlined in the instructions for Form W-7.
Applicants should gather original supporting documents or certified copies establishing identity and foreign status. Unless an exception applies, a federal tax return must also be filed in most cases.
The Form W-7 application must be completed accurately, signed, and dated. Errors in names, dates, or addresses frequently lead to delays or rejections.
After preparing the form, applicants must assemble an application package that contains Form W-7, supporting documentation, and a tax return if required.
The completed application package may be mailed to the IRS, presented in person at an IRS Taxpayer Assistance Center, or submitted through a certifying acceptance agent who can review and verify documents.

For ITIN renewals

Taxpayers must first determine whether their ITIN has expired. ITINs expire after three consecutive years of non-use or when the IRS announces a scheduled expiration.
Renewal requires completing a new Form W-7 and checking the renewal box to indicate that the applicant is not applying for a new ITIN.
Applicants must provide updated supporting documents establishing identity and foreign status, and attach a current federal tax return unless they qualify for an exception.
Spouses and dependents who renew must also prove they are eligible for certain credits or tax benefits, such as the child tax credit.

Using a Certified Acceptance Agent

The IRS authorizes a certified acceptance agent to assist with ITIN applications, review documents, and confirm that the application is complete.
Acceptance agents can authenticate valid passports, birth certificates, and other supporting documentation, which helps applicants avoid mailing original records to the IRS.
Applicants who work with acceptance agents often experience fewer rejections because the agent checks for errors, ensures documents are valid, and verifies that all requirements are met before submission.

Processing Timelines and Deadlines

The Internal Revenue Service has standard processing times for ITIN applications, but delays can occur during peak filing periods or when documentation is incomplete. Applicants should plan to avoid missing federal tax deadlines.

Standard processing times

ITIN applications submitted between May and December are usually processed within seven weeks if all documents are complete and valid.
Due to the high volume of tax returns during the peak season from January 15 to April 30, processing can take between nine and eleven weeks.
Applications filed from outside the United States generally require nine to eleven weeks for processing throughout the year.

Key deadlines to remember

Federal income tax returns are generally due on April 15, unless that date falls on a weekend or holiday, in which case the deadline is the next business day.
Taxpayers may request an extension to file until October 15, but they still must ensure that their ITIN is valid at the time of filing to avoid delays.
The IRS usually returns original supporting documents within 60 days of processing, and applicants should contact the IRS if their papers are not received within that timeframe.
Renewal applications should be submitted before filing a tax return to ensure that the ITIN is active when the return is processed.

Common ITIN Application Rejection Reasons

The IRS rejects many ITIN applications each year because of errors in documentation, incomplete forms, or eligibility conflicts. Understanding the most frequent reasons for rejection helps taxpayers prepare complete and accurate applications.

Documentation problems

Applications are often rejected when supporting documents have expired. Passports, national identification cards, and driver’s licenses must all display a valid expiration date.
Some applicants submit only one document when the IRS requires two or more, unless they provide a valid passport that qualifies as a stand-alone record.
Rejections frequently occur when the application package does not include at least one photo identification document, such as a passport or visa issued by immigration services.
The IRS may also reject documents that are blurry, difficult to read, or missing critical information, since they do not adequately prove identity and foreign status.

Application and tax return issues

Applications are commonly rejected when Form W-7 lacks essential information, such as a signature, date, or the reason for applying.
If the attached federal tax return is incomplete, has missing schedules, or is inconsistent with the information on the application, the ITIN request may be denied.
Rejections also occur when spouses or dependents are not correctly listed on the federal tax return or when required documents for claiming certain credits are not provided.

Eligibility conflicts

The IRS automatically rejects ITIN applications when the individual is eligible for a Social Security Number, since an ITIN is only for those who cannot obtain an SSN.
Applications may also be denied if the applicant has a pending SSN request but has not provided the denial letter required for ITIN eligibility.
Dependents are often rejected when their passports do not show a U.S. entry date or when no residency documentation is provided.

Troubleshooting and Checklist for Applicants

Preparing an ITIN application requires careful attention to detail. Applicants who review their documents and forms before submission can reduce the risk of rejection or delays. A checklist helps taxpayers confirm that every requirement has been met.

Pre-submission checklist

Applicants should verify that every section of Form W-7 has been completed, signed, and dated before mailing or submitting it.
The application must include the correct box checked for either a new ITIN or a renewal.
Names, dates of birth, and addresses must match exactly across all documents to avoid inconsistencies that can cause delays.
Applicants should confirm that all supporting documentation is current, includes a valid expiration date, and contains a photograph when required.
If a federal income tax return is required, the return must be signed, dated, and attached to the application package.

Post-submission monitoring

Taxpayers should track the submission date and method, whether mailed, presented in person at an IRS Taxpayer Assistance Center, or submitted through an acceptance agent.
Applicants are encouraged to calculate the expected processing time and set reminders to check for updates.
If original supporting documents are not returned within 60 days, the applicant should contact the IRS immediately.
Any IRS notices received should be reviewed carefully, and requested documents or information should be provided promptly.

Quality assurance steps

Applicants must ensure that every document provided is clear, legible, and shows all required details.
Official seals, stamps, or identifying marks should be visible on certified copies or original supporting documents.
Information such as names, birth dates, and countries of citizenship must be consistent across all paperwork.
Addresses listed on the application and tax return should be accurate and current.

Next Steps and Professional Help

Completing an ITIN application can be complicated, especially for taxpayers unfamiliar with IRS documentation rules. Professional support can help applicants avoid mistakes and protect valuable documents.

When to consider professional help

Taxpayers unsure whether they are eligible for an ITIN should seek assistance before applying.
Applicants with complex tax returns or multiple dependents may benefit from guidance to ensure that supporting documentation meets IRS standards.
Those who cannot risk mailing original documents may prefer working with certified acceptance agents, who can verify identity and foreign status without sending passports or other records to the IRS.

Risks of ignoring ITIN requirements

Taxpayers who file a federal tax return without a valid ITIN may face processing delays or rejection of their return.
Refunds may be lost if applications are rejected and corrections are not made within the three-year statute of limitations.
Applicants who do not renew expired ITINs may be unable to claim certain credits, such as the child tax credit, and may face penalties for failing to file correctly.

Professional services available

Certified acceptance agents can authenticate original supporting documents, assist with completing Form W-7, and submit applications directly to the IRS.
Tax professionals can help identify eligibility issues, review tax returns, and ensure compliance with federal tax law and IRS documentation requirements.
Professional assistance provides peace of mind, reduces rejection rates, and helps ensure that both identity and foreign status are properly established.

Frequently Asked Questions

What documents are required for an ITIN application?

When you apply for an ITIN, the Internal Revenue Service requires original supporting documents or certified copies that prove both identity and foreign status. A valid passport is the only document accepted as a stand-alone record. Otherwise, applicants must provide two or more documents, such as a driver’s license, medical records, or school records. These documents must display a current expiration date and be issued by recognized authorities.

Can I apply for an ITIN if I qualify for a Social Security Number?

No, an individual taxpayer identification number is only available to people who cannot obtain a Social Security number. If a person is eligible, the IRS will not accept documents issued for an ITIN application. Instead, they must complete the SSN process. If the Social Security Administration denies the request, the applicant can submit a Form W-7 application with the denial letter as proof of eligibility.

How do dependents prove U.S. residency for ITIN purposes?

Dependents must submit supporting documentation that proves residency in the United States. Acceptable records include school records for students, medical records for children under six, or other documents such as a utility bill or rental statement showing the applicant’s name and address. A passport showing a U.S. entry date can also be used. These documents must be complete and not expired, and identity and foreign status must be established.

Can a Certified Acceptance Agent help with my ITIN application?

Yes, the IRS authorizes certifying acceptance agents to review and authenticate documents for ITIN applications. They can verify a valid passport, photo identification, a visa issued by immigration services, or other supporting documents, which reduces the need to mail originals. Acceptance agents also guide taxpayers through the application for an IRS individual taxpayer identification, ensuring that the Form W-7 is complete and supporting documentation meets federal tax requirements.

How long does it take to receive an ITIN?

Processing times vary, but the IRS generally completes an ITIN application within seven weeks outside of peak season. It may take up to eleven weeks during busy periods, such as January through April. Applications filed from abroad can also take longer. Taxpayers should note that original supporting documents are usually mailed back within 60 days. To check status, applicants may contact an IRS Taxpayer Assistance Center for an appointment.

Can I claim certain credits with an ITIN?

While an ITIN does not authorize work or provide Social Security benefits, taxpayers can file a federal income tax return and claim certain credits. For example, a dependent child may qualify for the child tax credit if eligibility requirements are met. Applicants must submit a complete tax return with supporting documentation proving identity and residency. These records help establish the applicant’s citizenship, address, and eligibility.

Essential ITIN Application Documents for Successful Filing