Mail your ITIN application to the IRS ITIN Operation in Austin, Texas. If you are using the U.S. Postal Service, the address is Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. If you are using a private delivery service like UPS, FedEx, or DHL, use the street address instead. Both come straight from the Form W-7 instructions,1Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024) and neither is the address printed in your Form 1040 or 1040-NR instructions. ITIN applications are processed by a separate unit, and sending the package to the general return-filing address will delay it.
The Two Austin Addresses
For USPS mail:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
For UPS, FedEx, DHL, or any other private carrier:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
Use a mailing method that gives you tracking, such as USPS certified mail with a return receipt. Your envelope may contain original passports or other identity documents, and you want a record of what you sent and when it arrived.
What Goes in the Envelope
A complete package has three pieces: Form W-7, your supporting identity documents, and in most cases a U.S. federal tax return with Form W-7 attached to the front.2Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
Form W-7
Form W-7 asks for your legal name, mailing address, date and country of birth, citizenship, and foreign tax identification number if you have one. You also check the box that shows why you need an ITIN, such as filing as a nonresident alien, claiming a treaty benefit, or being listed as a dependent on someone else’s return.3Internal Revenue Service. Form W-7 Application for IRS Individual Taxpayer Identification Number
Two things trip people up on the return itself. First, leave the SSN field blank on the tax return for every person applying for an ITIN. The IRS will write in the assigned number and then forward the return for processing.4Internal Revenue Service. How to Apply for an ITIN Second, you cannot e-file a return that has a Form W-7 attached. The entire package has to go on paper.
Identity and Foreign Status Documents
A valid passport is the only document the IRS accepts on its own as proof of both identity and foreign status. Submit the passport or a certified copy from the issuing government and you do not need anything else.5Internal Revenue Service. ITIN Supporting Documents For a dependent, a passport with a U.S. entry date also proves U.S. residency; without an entry stamp, a dependent needs an additional document showing they live in the United States.
If you do not have a passport, you send two documents instead: one to prove identity and one to prove foreign status. National identification cards (showing name, photo, address, date of birth, and expiration date) and foreign driver’s licenses are among the accepted options.6Internal Revenue Service. Instructions for Form W-7 (12/2024) – Purpose of Form Everything must be an original or a certified copy from the issuing agency. Notarized photocopies are not accepted.
Residency Documents for Child Dependents
For a child dependent without a passport entry stamp, the residency proof depends on age. Under 6: a U.S. medical record showing the child’s name, birth date, a U.S. address, the doctor’s name, and a U.S. medical facility address. Ages 6 through 17: a U.S. school record. Ages 18 through 23: a U.S. school record works here too. In every case the document must be dated within 12 months of the application. Electronic records you receive and print count as originals.5Internal Revenue Service. ITIN Supporting Documents
Applying Without a Tax Return
Most applicants attach a federal tax return, but five exception categories let you apply without one. They cover things like passive income subject to third-party withholding, treaty-based wages or scholarships, mortgage interest reporting, U.S. real property dispositions, and certain foreign corporation representatives. If you think you qualify, the Form W-7 instructions list the specific supporting documentation each exception requires, which you send in place of a return.1Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
Ways to Avoid Mailing Originals
Sending an original passport to Austin is the part of this process most applicants dislike. Two alternatives let you keep your documents.
Certifying Acceptance Agents
A Certifying Acceptance Agent is a person or organization authorized by the IRS to verify your documents in person, certify copies for the IRS, and submit the application on your behalf.7Internal Revenue Service. ITIN Acceptance Agent Program The IRS charges nothing for the ITIN, but CAAs set their own fees, generally around $150 to $300 per applicant, with roughly $30 to $80 more for each dependent or spouse on the same application.
IRS Taxpayer Assistance Centers
Some IRS Taxpayer Assistance Centers offer in-person ITIN document review. Staff authenticate your documents at the appointment and hand them back before you leave.8Internal Revenue Service. IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review TACs work by appointment only. Call 844-545-5640 to schedule, and confirm the location handles ITIN applications, because not all of them do.
After You Mail It
The IRS says to allow 7 weeks for a status update. Between January 15 and April 30, or if you applied from outside the United States, allow 9 to 11 weeks.9Internal Revenue Service. Individual Taxpayer Identification Number (ITIN) When your ITIN is approved, the IRS mails a CP565 notice with the assigned number. If you sent original documents and have not received them back within 60 days, contact the IRS to follow up.
If something is missing or incorrect, the IRS sends a CP566 notice asking for more information.10Internal Revenue Service. Understanding Your CP566 Notice Respond promptly with what the notice requests; the most common problems are missing documents and forms that were not fully filled out.