Individual Taxpayer Identification Number 

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An ITIN, or Individual Taxpayer Identification Number, is a nine-digit IRS-issued number used for filing taxes. It's necessary if you must file taxes and can't obtain a Social Security number (SSN). This applies, for instance, to foreign nationals with a U.S. tax obligation, regardless of immigration status. You might also need an ITIN to claim a 2021 child tax credit refund, even if you're not required to file a tax return

How to Apply for an ITIN

Gather Necessary Documents

Ensure you have the following documents:

  • Current documents that verify your identity and support your claim of foreign status.

  • At least one document must contain your photograph.

  • Originals or certified copies are required; a certified copy is endorsed by the issuing agency with an official stamped seal.

Exceptions apply to specific groups, including military dependents, nonresident aliens with tax treaty benefits, and Student and Exchange Visitor Program (SEVP) participants.

Avoid Mailing Original Documents

Consider obtaining certified copies to prevent loss of valuable documents. Certifying Acceptance Agents and certain Taxpayer Assistance Centers can also help authenticate documents.

Applying In-Person

Visit any IRS Taxpayer Assistance Center.

  • Staff can assist in completing the application and submit it for processing.

  • Certain offices can verify passports and national identification cards immediately, eliminating the need to mail them.

Applying Through an Acceptance Agent

Acceptance Agents (AAs) and Certifying Acceptance Agents (CAAs) can assist with applications.

  • CAAs can certify documents for primary and secondary applicants, reducing the need to mail originals.

Applying by Mail

If in-person options are unavailable, submit the application by mail.

  • Strongly recommend sending certified copies instead of originals.

  • Mail to the address specified in the Form W-7 instructions.

  • If sending originals, consider including a prepaid express envelope for faster return.

Read Form W-7 Instructions Thoroughly

Follow specific requirements outlined in the instructions. Some identification documents have strict criteria; ensure compliance to avoid application rejection.

Applicants Outside of the United States

Call 267-941-1000 or apply through a Certified Acceptance Agent.

Remember to consult IRS.gov for the most up-to-date information and detailed instructions on applying for an ITIN.