ITIN application documents: what to send with Form W-7
By Arthur Teboul, DokuTrak · Published
In brief
The ITIN documents you need are a signed Form W-7, the federal tax return it supports, and original or certified IDs that prove identity and foreign status. A valid passport does both on its own; without one, send at least two documents from the IRS list, one with a photo.
The checklist: Form W-7 package: IDs and papers per applicant
Copy the ID section once per applicant: the filer, the spouse and each dependent. Tick a line only when the original or certified copy is in hand and not expired.
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Build your own list: Answer 10 yes-or-no questions and the tax document checklist generator combines the lists that apply into one checklist.
The forms and the return
- Form W-7 for the primary filerSigned, reason box checked; use Form W-7(SP) for Spanish notices
- Form W-7 for the spouse, if claimed or filing jointlySeparate form, same return
- Form W-7 for each dependent claimedRelationship to the filer written in when reason d is checked
- Federal return: Form 1040 or Form 1040-NROriginal, SSN box blank for each applicant, all W-7s on the front
- Exception papers if no return is attachedFor example, a letter from the bank, school or withholding agent
Identity and foreign status (per applicant)
- Valid passport, or a certified copy from the issuing agencyStand-alone; include U.S. visa pages if a visa is required
- If no passport: national ID card with photo, address, birth date and expiryProves identity and foreign status
- If no passport: U.S. visa, USCIS photo ID or foreign voter’s cardPair with a second document from the IRS list
- Driver’s license, U.S. state ID or military IDProves identity only; pair it with a foreign status document
- Civil birth certificateRequired for dependents under 18 without a passport
- Certified English translation of foreign-language papersOnly if the IRS asks; keep the translator’s details
Dependents: U.S. residency proof
- Under 6: U.S. medical recordShot record, or signed and dated provider letter on letterhead
- School age: U.S. school recordReport card or transcript from the school; under 24 only
- U.S. state ID, driver’s license or visa for the dependentAny one that fits the age band and is current
- Proof of the relationship claimedBirth certificate or adoption papers linking child and filer
Sending and follow-up
- Chosen route: mail, Taxpayer Assistance Center, VITA site or CAAIn person keeps most originals in the client’s hands
- Proof of mailing to the Austin ITIN OperationPostal receipt or the private carrier’s written proof
- Prior-year return showing when the ITIN was last usedTells you whether the number has expired and needs renewal
- SSN status of each spouse and each childSets whether the return can claim the CTC or only the credit for other dependents
- IRS notice on the applicationAssignment letter, a request for more papers, or a rejection
What goes in an ITIN application package
An ITIN is a tax ID the IRS gives to people who must file or be claimed on a U.S. return but cannot get a Social Security number. It is for federal tax purposes only, and it does not give work rights or change immigration status (Form W-7 instructions).
Form W-7 is the ITIN application itself (IRS, About Form W-7). Each person who needs a number gets a separate one: the filer, a spouse, and each dependent. Every W-7 goes on the front of the same return, and the SSN box stays blank for each person who is applying (Form W-7 instructions). The return is processed only after the Forms W-7 are done (Form W-7 instructions).
The package has three parts. First the Forms W-7, then the return, then the ID documents for every applicant. Leave out one ID and the whole family waits.
- Form W-7 for each applicant, with the reason box checked at the top, even for a renewal (Form W-7 instructions).
- The original federal return the number is needed for, such as Form 1040 or Form 1040-NR, unless an exception applies (Form W-7 instructions).
- Identity and foreign status documents for each applicant, originals or certified copies.
- Proof of U.S. residency for dependents whose passport has no U.S. entry date.
The 13 ITIN documents the IRS accepts
The W-7 instructions list 13 acceptable documents (Form W-7 instructions). Each one proves identity, foreign status, or both. The passport is the only stand-alone document: with a valid passport, you need nothing else from the table (Form W-7 instructions).
Without a passport, send at least two documents that together prove identity and foreign status. At least one must carry a photo, unless the applicant is a dependent under 14, or under 18 if a student (Form W-7 instructions). Every document must be current, not expired, on the day you submit (Form W-7 instructions).
| Document | Proves identity | Proves foreign status |
|---|---|---|
| Passport (stand-alone) | Yes | Yes |
| USCIS photo identification | Yes | Yes |
| Visa issued by the U.S. Department of State | Yes | Yes |
| U.S. driver’s license | Yes | No |
| U.S. military identification card | Yes | No |
| Foreign driver’s license | Yes | No |
| Foreign military identification card | Yes | Yes |
| National ID card with name, photo, address, birth date and expiry | Yes | Yes |
| U.S. state identification card | Yes | No |
| Foreign voter’s registration card | Yes | Yes |
| Civil birth certificate | Yes | Only if foreign |
| Medical records (dependents under 6) (Form W-7 instructions) | Yes | Only if foreign |
| School records (dependents under 24, if a student) (Form W-7 instructions) | Yes | Only if foreign |
Originals, certified copies and getting them back
The IRS wants original documents, or certified copies from the agency that issued them (Form W-7 instructions). A certified copy is one the issuing agency provides and certifies as an exact copy, with its official stamped seal (Form W-7 instructions). A copy stamped by a notary is not the same thing and will not do.
An embassy or consulate may be able to issue certified copies, though services vary by country (Form W-7 instructions). A certified copy of a passport must include the U.S. visa pages when a visa is needed for the application (Form W-7 instructions). Foreign-language papers may later need a certified translation (Form W-7 instructions).
Mailed originals come back to the address on line 2 of Form W-7 within 60 days (IRS, How to apply for an ITIN). That is a long time to be without a passport. If a client must travel, an in-person route is the safer choice.
Extra papers for dependents, by age
Dependents need one more proof than adults, so check their papers twice. If a dependent’s passport has no U.S. date of entry, it no longer stands alone, and you must add a U.S. residency document (Form W-7 instructions). The age of the child sets which papers count.
Two rules apply to the records themselves. Medical records count only for a dependent under 6, such as a shot record or a signed, dated letter from the provider on letterhead (Form W-7 instructions). School records count only for a dependent under 24 who is a student (Form W-7 instructions).
Each dependent also needs the relationship written on Form W-7 when you choose reason d (Form W-7 instructions). Keep the birth certificate or adoption papers that show it in the client file. For the rest of a family return, the birth certificate guide covers what a valid copy looks like.
| Dependent’s age | One of these proves U.S. residency |
|---|---|
| Under 6 (Form W-7 instructions) | U.S. medical record, U.S. school record, U.S. state ID, or U.S. visa (Form W-7 instructions) |
| 6 to 17 (Form W-7 instructions) | U.S. school record, U.S. state ID, U.S. driver’s license, or U.S. visa (Form W-7 instructions) |
| 18 and older (Form W-7 instructions) | U.S. school record (under 24 only), U.S. state ID, U.S. driver’s license, or U.S. visa, among others (Form W-7 instructions) |
Mail it or apply in person
The IRS lists two ways to apply: by mail, or in person (IRS, How to apply for an ITIN). By mail, the package goes to the Austin Service Center ITIN Operation, not to the address in your return instructions (Form W-7 instructions).
In person, most documents are checked and handed back at the end of the visit (IRS, How to apply for an ITIN). A Taxpayer Assistance Center with ITIN services is free but does not help fill in the form, and an appointment can take several weeks (IRS, How to apply for an ITIN). A CAA is an acceptance office the IRS authorizes to certify ITIN papers: it charges a fee, helps complete Form W-7 and works in the U.S. and abroad (IRS, How to apply for an ITIN). Some VITA sites offer the same help for free (IRS, How to apply for an ITIN).
One limit applies everywhere. School and medical records for dependents still go by mail with the package, whatever office you visit (IRS, How to apply for an ITIN). After you apply, allow 7 weeks for a notice, or 9 to 11 weeks in tax season or from overseas (IRS, How to apply for an ITIN).
Renewals and what an ITIN can claim
An ITIN not used on a federal return for 3 tax years in a row expires on December 31 of the third year (Form W-7 instructions). A number assigned before 2013 and never renewed also needs a renewal, sent with the return (Form W-7 instructions). You only renew when the number will go on a return (Form W-7 instructions).
A renewal uses the same Form W-7 and the same ID rules, so ask for a fresh passport scan, for example, rather than the copy from years ago. Check expiry dates before you mail anything.
The number does not open every credit. People filing with an ITIN cannot claim the earned income credit (Form W-7 instructions). Allowable benefits include, for example, the ODC for a dependent who is not a qualifying child, and the credit for child and dependent care expenses (Form W-7 instructions). The child tax credit is narrower: a child with an ITIN cannot be claimed for the CTC or ACTC (Form 8867 instructions (11/2025)). Starting with 2025 returns the filer also needs a valid SSN, and joint filers need only one between them (Form 8867 instructions (11/2025)). The tax document checklist covers the income papers the return itself still needs.
Questions people ask
What documents do I need to apply for an ITIN?
You need Form W-7, the federal tax return the number is for, and proof of identity and foreign status (Form W-7 instructions). A valid passport covers both; otherwise send at least two listed documents, one with a photo.
Is a passport enough for an ITIN?
Yes for most applicants: it is the only stand-alone document (Form W-7 instructions). A dependent’s passport without a U.S. entry date needs a U.S. residency document as well, such as a school record or state ID.
Can I send notarized copies with Form W-7?
No. Send originals or certified copies from the agency that issued the document, carrying its official seal (Form W-7 instructions). A notary stamp does not make a copy certified.
Do I have to attach a tax return to Form W-7?
Yes, unless you meet one of the exceptions in the instructions (Form W-7 instructions). Attach every Form W-7 to the front of the same return and leave the SSN box blank for each applicant.
When does an ITIN expire?
It expires on December 31 of the third year in a row it is not used on a federal return (Form W-7 instructions). Numbers issued before 2013 and never renewed also need renewal before use.
Sources
- Form W-7 instructions: The 13 acceptable documents, the passport as the only stand-alone one, the photo rule, certified copies, dependent residency proof by age, attaching W-7 to the return, expiry and renewal, and the EIC limit.
- IRS, How to apply for an ITIN: Mail and in-person options, what each office can authenticate, records that must still be mailed, return of documents within 60 days and processing times.
- Form 8867 instructions (11/2025): Children identified by an ITIN can no longer be claimed for the CTC or ACTC, and from tax year 2025 the taxpayer also needs a valid SSN, one spouse being enough on a joint return.
- IRS, About Form W-7: Form W-7 is the application for an IRS individual taxpayer identification number.
About the author
Arthur Teboul (Founder, DokuTrak) is building DokuTrak after watching professionals lose hours chasing clients for documents over email. Arthur Teboul.
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How this page was made (methodology): it is built from the primary sources listed under Sources, and every rule and figure on it links to the source it comes from. Last updated October 25, 2026. Spotted an error or a rule that changed? Contact us.
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