There is no way to apply for an ITIN online from start to finish. The IRS requires original identity documents or copies certified by the issuing agency, and a scanned upload cannot satisfy that requirement. What the internet is good for in this process is the paperwork and the lookup: you can download Form W-7 from the IRS website, use the IRS locator to find an authorized agent near you, and check your status after you submit. The application itself goes in by mail or in person.
Why the Application Can’t Be Finished Online
An ITIN is a nine-digit number the IRS issues to people who need to file a federal tax return but do not qualify for a Social Security number. To issue one, the IRS has to verify both your identity and your foreign status, and it does that by examining physical documents. Originals, or copies bearing the seal of the government agency that issued them. A PDF of your passport won’t do it, and neither will a notarized photocopy.
One thing worth clearing up before you start: an ITIN is a tax-filing tool and nothing more. It does not authorize work in the United States, qualify you for Social Security benefits or the Earned Income Tax Credit, or affect your immigration status.
What You Can Actually Do Online
Three pieces of the process live on the IRS website:
- Download Form W-7, the ITIN application, along with its instructions.
- Search the directory of IRS-authorized Acceptance Agents and Certifying Acceptance Agents, organized by state and by country.
- Check the status of a submitted application, or call the IRS about it.
Everything else, including the moment your documents actually change hands, happens offline.
Documents You Need to Gather
Every applicant has to prove two things: identity and foreign status. A valid, unexpired passport is the only single document that covers both. If you have one, that is all you need.
Without a passport, you need at least two documents from the IRS’s accepted list. One has to establish identity, another has to establish foreign status, and at least one has to show a recent photograph. Children under 14, or under 18 if they are students, are exempt from the photo requirement. Common substitutes for a passport include a national identification card, a U.S. visa, USCIS photo ID, a foreign voter registration card, or, for applicants under 18, a civil birth certificate paired with a photo ID.
Every document must be an original or a certified copy from the agency that issued it. A certified copy carries that agency’s official seal. A notarized copy, where a notary has simply witnessed a signature on a photocopy, is not accepted. This tripping point catches a lot of applicants. The one exception is for spouses and dependents of U.S. military personnel applying from overseas or an APO/FPO address, who may submit notarized copies with a copy of the service member’s military ID.
For a dependent whose passport lacks a U.S. entry stamp, you’ll also need proof the dependent actually lives in the United States: a U.S. medical record for children under 6, a school record for children 6 through 17, and school records, a state ID, driver’s license, or U.S. bank, rental, or utility statements for adult dependents. Electronic records you print yourself count as originals for this purpose.
Completing Form W-7
Each person who needs an ITIN files a separate Form W-7, spouses and dependents included. The form asks for your name, mailing address, date of birth, country of citizenship, and the reason for the application. Fill every applicable field. Incomplete or inconsistent forms are one of the most common reasons applications stall.
In most cases, you attach Form W-7 to the federal tax return that requires the ITIN, such as a Form 1040 or 1040-NR. Leave the SSN field blank on the return for the person applying. If several family members on the same return need ITINs, attach all of their W-7 forms to that single return.
There are five narrow situations where you can file Form W-7 by itself without a tax return: certain passive income with third-party withholding or treaty benefits, wages or scholarships covered by a treaty, U.S. mortgage interest reporting, the sale of U.S. real property subject to withholding, and non-U.S. representatives of foreign corporations under Treasury Decision 9363. If none of those describe you, your W-7 needs a tax return attached.
The Three Ways to Submit
By Mail
Send the completed Form W-7, the tax return if one is required, and all supporting documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
The obvious drawback: you are putting your original passport in the mail and waiting weeks to get it back. If you need those documents for travel inside the next 60 days, pick one of the in-person routes instead.
Through an Acceptance Agent
IRS-authorized Acceptance Agents and Certifying Acceptance Agents (CAAs) help you prepare and submit the application. The important distinction is that a CAA can verify your original documents themselves and send certified copies to the IRS, so you keep your originals. A regular Acceptance Agent cannot do that and has to forward the originals.
You can find agents through the IRS’s searchable directory, which is organized by state and by country for applicants abroad. Several large accounting firms, including Deloitte, Ernst & Young, KPMG, PricewaterhouseCoopers, and BDO, have approved agents in offices domestically and internationally.
CAAs charge for their services, and the IRS does not set the fees. Basic processing for a single applicant commonly runs $150 to $300, with family packages and bundled tax preparation costing more. Get a quote before you commit.
At an IRS Taxpayer Assistance Center
Certain IRS Taxpayer Assistance Centers (TACs) can review your Form W-7 in person, verify your documents, and hand your originals back on the spot. It is the fastest way to hold on to your paperwork. Appointments are required. Call 844-545-5640 to schedule one.
Timeline and What Comes Back
The IRS says to allow seven weeks after submission for a status update. During peak tax season (January 15 through April 30) or for applications sent from outside the United States, expect nine to eleven weeks.
Everything comes by mail. Approval arrives as a CP565 notice with your new ITIN. A rejection comes on a CP567 notice explaining why. If the IRS needs more information, you’ll get a separate notice asking for it. Original documents mailed in are returned to the address on your Form W-7. If yours haven’t come back within 60 days, call 1-800-829-1040.
Reasons Applications Get Rejected
Most rejections trace to a handful of preventable errors:
- Blank fields on Form W-7, or information that doesn’t match the attached tax return.
- Documents outside the IRS’s accepted list, or documents that have expired.
- No photo identification, when one is required.
- Notarized copies submitted in place of agency-certified copies.
- Missing residency proof for a dependent whose passport has no U.S. entry stamp.
- Eligibility for an SSN. The IRS will not issue an ITIN to someone who qualifies for a Social Security number, and in many cases a denial letter from the Social Security Administration is required to prove ineligibility.
Renewal
ITINs don’t last indefinitely. Any ITIN not used on a federal tax return for three consecutive years automatically expires on December 31 of that third year. The number doesn’t vanish, but you cannot file with it until you renew.
Renewal uses the same Form W-7. Check the “Renew an existing ITIN” box at the top right, and submit supporting identity documents the same way you would for a first-time application. If you are renewing as a spouse or dependent to claim a tax benefit, the ITIN has to appear on an attached federal return with the relevant schedule or form. If your legal name has changed since the ITIN was first issued, include a marriage certificate, court order, or similar documentation.
What an ITIN Doesn’t Get You
An ITIN lets you file and pay, but it limits the credits you can claim. If you or your spouse on a joint return has an ITIN instead of a valid SSN, you cannot claim the Earned Income Tax Credit. A child with an ITIN also does not count as a qualifying child for EITC purposes.
The Child Tax Credit rules are set to change. Through the end of 2025, the Tax Cuts and Jobs Act requires that a child claimed for the credit have a work-authorized SSN, which shuts most ITIN-holding families out. That TCJA requirement is scheduled to expire starting with the 2026 tax year. Unless Congress passes new legislation, filers will be able to claim the credit by providing either an SSN or an ITIN for the child.