📝 Form W-7

How to Get an ITIN: Form W-7, Step by Step

The form line by line, the eight reason codes in plain English, exactly which documents prove what, the three submission routes compared honestly, and what to do when a notice arrives.

Every rule on this page is cited to an IRS source, linked where it is used. Last read against those sources September 8, 2026.

An ITIN is a tax-filing number and nothing more. Applying for one does not give you immigration status, does not give you permission to work, and is not an application to any immigration agency. TaxSaveIQ sells no application service and earns nothing from your choice of route.

Quick answer

To get an ITIN, complete Form W-7, attach the federal tax return the number is for, and submit it with original documents or copies certified by the issuing agency — by mail to ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, in person at an IRS Taxpayer Assistance Center, or through a Certifying Acceptance Agent. Allow 7 weeks to be told the outcome, or 9–11 weeks during January 15 through April 30. The IRS charges nothing, and applying in person is the only free route that keeps your passport in your hands.

Key takeaways

The W-7 and the return go in one envelope. You do not file the return first and the application second.
A passport is the only stand-alone document. Without one you need two — one proving identity, one proving foreign status.
Notarised copies are rejected. Certification must come from the agency that issued the document.
The in-person route is free and returns your documents the same visit. Call 844-545-5640 first — not every office does ITIN authentication.
Read the notice before you re-file. A second application with the same defect gets the same answer.

Before you start: three things to settle

Most wasted ITIN applications go wrong before a single box is filled in. Settle these three first and the rest of the process is paperwork.

Confirm you cannot get a Social Security number
The IRS issues an ITIN only to someone who is not eligible for an SSN. If your immigration status permits employment, you are eligible, and the ITIN application will be rejected. Ask the Social Security Administration — it is free, and a denial letter is useful evidence if you go on to claim an exception.
Identify the tax reason and the tax year
An ITIN is issued against a federal tax purpose that exists now. Which return, which year, and who is on it — those three answers pick your reason code and decide whether the return is attached.
Check your documents against a date two months out
Documents must be current when the IRS opens the envelope, not when you photocopy them. A passport expiring in six weeks is a rejection waiting to happen.

If you would rather answer questions than read rules, the free eligibility and document checker covers all three and prints a checklist for your specific case.

Form W-7, section by section

The current revision is dated December 2024. Download it from the IRS rather than a third-party site, so you are not filling in a superseded version.

Part of the form	What it asks	Where people go wrong
Application type	New ITIN, or renewal of an existing one.	Ticking 'new' when you already hold an expired ITIN. That creates a duplicate record rather than reviving your history. If you have ever had a number, it is a renewal.
Reason you are submitting	One of boxes a to h.	Choosing the box that sounds closest rather than the one that matches. The box tells the examiner which documents to expect.
Name	Your name at birth if different, and your name now.	Any difference from the passport — a dropped middle name, a different order, a missing hyphen. Copy the passport character for character.
Mailing address	Where the IRS writes to you, and where your documents are returned.	An address you are about to leave. Your original passport is posted back here. If you are moving inside the window, use an address that will still be yours in three months.
Foreign address	Your address in your country of citizenship.	Leaving it blank because you live in the U.S. If your country of residence differs from your country of citizenship, both are asked for a reason.
Birth information	Date and place of birth, and country of citizenship.	A country name that does not match the passport, often because the country has been renamed since.
Other information	Visa details, identification document, and any previous ITIN or IRSN.	Omitting a previously issued number. The IRS will find it, and finding it themselves slows everything down.
Signature	Signed and dated by the applicant, or by a parent or court-appointed guardian for a minor.	An unsigned form, or a spouse signing for a spouse. Only the applicant, a parent, or a guardian with authority may sign.
Acceptance Agent's use only	Completed by a Certifying Acceptance Agent if you use one.	Filling it in yourself. Leave it blank unless you are an agent.

Source: IRS — Instructions for Form W-7 (Rev. 12/2024), read September 8, 2026.

One name, everywhere. The name on the W-7, the name on the tax return, and the name on the passport must match. If your name changed by marriage and your passport has not caught up, the passport wins — and you declare the earlier name in the “name at birth” field rather than quietly using the new one.

The eight reason codes

Box a through h is the most consequential mark on the form. Find the description that is literally true of you.

Box	The form's wording	What it means	Tax return attached?
a	Nonresident alien required to get an ITIN to claim a tax treaty benefit	You are claiming a treaty rate on U.S. income and the payer needs a number.	Not always
b	Nonresident alien filing a U.S. federal tax return	You have to file a Form 1040-NR — the most common reason for people outside the U.S.	Yes
c	U.S. resident alien filing a U.S. federal tax return	You pass the substantial-presence test and file a Form 1040 — the most common reason for people living in the U.S.	Yes
d	Dependent of a U.S. citizen or resident alien	Someone is claiming you as a dependent for a tax benefit they are allowed to claim.	Yes
e	Spouse of a U.S. citizen or resident alien	You are being listed on a joint return, or on a separate return that needs your number.	Yes
f	Nonresident alien student, professor or researcher filing a U.S. tax return, or claiming an exception	The F, J and M visa case — see the students page for which part applies to you.	Not always
g	Dependent or spouse of a nonresident alien holding a U.S. visa	Your spouse or parent is here on a visa and you are on their return.	Yes
h	Other	The exceptions — treaty income, scholarships, mortgage interest, property sales. You write the reason on the line.	Not always

b or c? This is the split people find hardest. Box b is for a nonresident filing Form 1040-NR. Box cis for someone who meets the substantial-presence test and therefore files Form 1040 as a resident for tax purposes. Note that “resident” here is a tax test about days spent in the U.S., not an immigration category — you can be a resident for tax and a nonresident for immigration at the same time.

Source: IRS — Instructions for Form W-7 (Rev. 12/2024), read September 8, 2026.

Documents: what proves what

The IRS asks two questions of your documents: do they prove who you are, and do they prove your foreign status? Thirteen documents are accepted, and only one answers both on its own.

What each accepted document proves

Document	Foreign status	Identity	Restrictions
Passport	Yes	Yes	The only document that works on its own. Dependents may still need proof of U.S. residency if it carries no U.S. entry date.
USCIS photo identification	Yes	Yes	—
U.S. visa issued by the Department of State	Yes	Yes	Must be current.
Foreign military identification card	Yes	Yes	A Certifying Acceptance Agent cannot authenticate this one.
National identification card	Yes	Yes	Must be current and show name, photo, address, date of birth and expiry date.
Foreign voter registration card	Yes	Yes	—
Civil birth certificate	Yes	Yes	Foreign certificates only. Required for an applicant under 18 who has no valid passport. Does not expire.
Foreign driver's license	No	Yes	Identity only — must be paired.
U.S. driver's license	No	Yes	Identity only — must be paired.
U.S. state identification card	No	Yes	Identity only — must be paired.
U.S. military identification card	No	Yes	Identity only — must be paired.
Medical records	Yes	Yes	Dependents under 6 only. Foreign records only.
School records	Yes	Yes	Dependents under 24 only, if a student. Foreign records only.

SUFFICIENT ON ITS OWN

A valid passport. It is the only document that fills both columns by itself, which is why almost every successful application uses one.

NEEDS A PARTNER DOCUMENT

Any driver's licence, any U.S. state ID, a U.S. military ID. These prove who you are and nothing about your foreign status, so each has to be paired with something from the foreign-status column.

NOT ACCEPTED

A notarised copy of anything. A photocopy you made. An expired document. A birth certificate issued in the United States — this list is for foreign documents.

Source: IRS — ITIN supporting documents, read September 8, 2026. Column values cross-checked against the Instructions for Form W-7.

The rules that sit above the table

The IRS wants original documents, or copies certified by the agency that issued them — the passport office, the registrar, the school.
A notary cannot certify a document for an ITIN application. Notarized copies are not accepted. The one narrow exception is military personnel applying from an overseas address.
A certified copy must carry the issuing agency's official stamped seal.
If you send a passport, send every page, including the U.S. visa pages.
One passport covers both columns. Any other route needs two documents — one proving identity, one proving foreign status — or a single document that covers both.

Source: IRS — ITIN supporting documents, read September 8, 2026.

Worked example

Two document sets that both work

The simple case. Priya lives in Bangalore, owns a rental flat in Austin, and must file Form 1040-NR. She sends Form W-7 with box b ticked, the 1040-NR, and her valid Indian passport. One document, both columns covered, done.

The harder case. Her nine-year-old nephew is being claimed as a dependent and has no passport. Under 18 with no passport means a foreign civil birth certificate is required, and that certificate covers foreign status. Identity then needs a second document — a national identity card, or a school record if he is under 24. And because there is no passport with a U.S. entry date, U.S. residency needs proving separately, which a U.S. school record does.

The difference between one document and three is the passport. If getting one is realistic before the filing deadline, it is almost always the cheaper path.

The tax return, and the five exceptions

The default is simple: the W-7 and the return go in the same envelope. The return is what the number is for, so the IRS wants to see it. Five situations replace the return with different evidence.

#	Exception	What it covers	What goes in instead
1	Passive income with third-party withholding or a treaty benefit	Bank interest, dividends, rent, royalties, or a partnership interest, where a U.S. payer must withhold and needs your number.	A letter from the institution that needs your number, on their letterhead, naming you and stating why a taxpayer identification number is required.
2	Wages, salary, scholarships, fellowships and grants	Includes the student and scholar cases where a treaty exempts the income, and cases where the Social Security Administration has denied you an SSN.	A letter from the institution that needs your number, on their letterhead, naming you and stating why a taxpayer identification number is required.
3	Third-party reporting of mortgage interest	A U.S. lender must report the mortgage interest you paid and needs a number to report it against.	A letter from the institution that needs your number, on their letterhead, naming you and stating why a taxpayer identification number is required.
4	Disposition of U.S. real property by a foreign person	The FIRPTA withholding case — you sold U.S. property and the buyer withheld.	A letter from the institution that needs your number, on their letterhead, naming you and stating why a taxpayer identification number is required.
5	Reporting obligations under Treasury Decision 9363	The narrow e-filing reporting case; if it applies to you, your preparer will say so.	A letter from the institution that needs your number, on their letterhead, naming you and stating why a taxpayer identification number is required.

Source: IRS — Instructions for Form W-7 (Rev. 12/2024), read September 8, 2026.

Timing, answered plainly. A W-7 package is treated as filed on the day it arrives, so posting it before your deadline makes the attached return timely even though the ITIN does not exist yet. You cannot e-file a return with a blank or placeholder number and post the W-7 afterwards; that return will be rejected and the timing benefit lost.

The three submission routes, compared honestly

Every service page compares these on price. Price is the least interesting column. The one that decides it for most people is whether your original passport leaves your hands.

The three ways to submit Form W-7, compared

	By mail	IRS office	CAA
What it is	Mail to the IRS ITIN Operation	IRS Taxpayer Assistance Center (TAC), in person	Certifying Acceptance Agent (CAA)
Cost	Free (you pay postage)	Free	Fees vary — set by the agent, not the IRS
Do your original documents leave your hands?	Yes — originals mailed	No — returned same visit	Depends on the agent
Who checks your documents	The IRS ITIN Operation in Austin, Texas	An IRS employee, in front of you	The agent, who certifies and forwards the application
What that person cannot certify	Nothing — but nothing is checked before it is mailed either	School and medical records for dependents	Foreign military ID cards, and dependent documents other than passports and birth certificates
Appointment	None needed	Required — call ahead	Set by the agent
Best for	Applicants outside the U.S. with no agent nearby, and anyone whose documents are certified copies from the issuing agency	Anyone inside the U.S. who can reach a participating office and does not want to mail a passport	Applicants abroad, and anyone who wants the form checked by a person before it is filed
The risk nobody mentions	Your original passport is in the postal system and then at the IRS for weeks. A single wrong box on the W-7 restarts the whole wait.	Appointments are limited and not every office handles ITIN authentication — call before you travel.	You are paying for form-checking, not for speed. No agent can make the IRS decide faster, and any promise of a guaranteed approval is a promise nobody can keep.

The row that decides it for most people is the third one. Mailing is free, and it is the only route that puts your passport in the post for the better part of two months. If you have a trip, a visa appointment, a driving test or a bank appointment in that window, the free route is the expensive one.

Source: IRS — How to apply for an ITIN, read September 8, 2026.

If you mail it

Internal Revenue Service

Austin Service Center

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

Use a trackable service. You are posting an irreplaceable document.
This is the only IRS address that processes ITIN applications. Do not use the address in your Form 1040 instructions — the package will be misrouted and the delay is measured in months, not weeks.
Photocopy the whole package for yourself before it goes, including every page of the passport. If anything goes missing you will be asked what you sent.

Source: IRS — How to apply for an ITIN, read September 8, 2026.

On Certifying Acceptance Agents: a good one is genuinely useful — they check the form before it is filed, and abroad they may be the only practical alternative to posting a passport internationally. But be clear about what you are buying. An agent cannot make the IRS decide faster, cannot guarantee approval, and the IRS itself says only that fees may vary. Any agent promising a specific approval or a specific turnaround is promising something they do not control.

How long it takes

From posting the envelope to holding the number

You submitweek 0
W-7, the tax return it is attached to, and your documents leave your hands.
Receipt and sortingweeks 1–3
The ITIN Operation logs the package. Nothing is visible to you during this stage.
Document reviewweeks 3–6
An examiner checks the documents against the reason code you claimed. Anything missing produces a CP566 request for more information, which restarts the clock.
Decisionweeks 6–7
A CP565 assigns the number, or a CP567 rejects the application.
Documents returnedweeks 7–11
Originals are mailed back. Peak season and overseas applications sit at the long end of every stage above.

Week 0Week 6Week 11

7 weeks

Outside peak season, to be notified of the outcome.

9–11 weeks

If you apply between January 15 through April 30, or from outside the United States.

+ refund time

The return attached to your W-7 is only processed after the number is assigned. Budget for that on top.

Source: IRS — Individual taxpayer identification number (ITIN), read September 8, 2026. Both windows are IRS-stated notification times, not refund times.

Two practical consequences follow from that chart. First, if you are due a refund, the refund clock starts after the number is assigned — the attached return is not processed in parallel. Second, applying in January means landing in the busiest queue of the year. If your reason exists earlier, applying earlier is free money in time.

The notices, and what each one means

Three notices end an ITIN application. Each one asks something different of you.

Notice	What it means	What to do
CP565	Your ITIN was assigned. This notice is where the number itself is printed.	Keep it. It is the cheapest proof of your number, and you will be asked for a copy of it the day you get a Social Security number and want the two records merged.
CP566	The IRS needs more information before it can decide — usually a document that was missing, unreadable, expired, or not certified by the issuing agency.	Reply by the date on the notice with exactly what it asks for. The processing clock effectively restarts, so a fast, complete reply is worth more than a fast, partial one.
CP567	The application was rejected. The IRS gives three broad reasons: you may not be eligible for an ITIN, your documents may not have been valid, or a request for more information went unanswered.	Read the reason on the notice before you re-file. A fresh application repeating the same defect gets the same answer. Confirm first that you are genuinely not eligible for an SSN.

Source: IRS — Understanding your CP567 notice, read September 8, 2026.

Keep the CP565. It is the notice that carries your number. The day you are issued a Social Security number, the IRS asks for a copy of it so the two records can be merged — see from ITIN to SSN. And if you mislay the number in the meantime, finding a lost ITIN covers how to recover it.

If you are rejected

A rejection is not a verdict on you; it is usually a verdict on one line or one photocopy. The causes repeat.

What went wrong	The fix
A notarized copy was sent instead of an agency-certified copy.	Get the copy certified by the agency that issued the document, or use an in-person route so nothing has to be certified at all.
The name on the W-7 does not match the name on the passport.	Copy the passport exactly, in the same order, including every middle name and any hyphen.
No tax return attached, and no exception claimed.	Either attach the return the ITIN is for, or claim one of the five exceptions and attach that exception's own evidence.
A dependent's passport had no U.S. entry date and nothing else proved U.S. residency.	Add a U.S. medical record (under 6) or school record (under 24), or use a passport that carries the entry stamp.
A document expired between the day it was copied and the day the IRS opened the envelope.	Check every expiry date against a date roughly two months out, not against today.
The applicant was, in fact, eligible for a Social Security number.	Apply to the Social Security Administration instead. The IRS will not issue an ITIN to someone who can get an SSN.

Re-filing without reading the reason is the most expensive thing you can do here, because the second wait is as long as the first. If the notice is unclear, call 800-829-1040 from inside the United States or 267-941-1000 from outside it (not a toll-free number) and ask what specifically was missing.

Source: IRS — Understanding your CP567 notice, read September 8, 2026.

Frequently asked questions

Where do I mail Form W-7?

Send the complete package — Form W-7, the federal tax return it is attached to, and your original or agency-certified documents — to Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Use a trackable service. This is the only IRS address that processes ITIN applications; sending it to the address on your tax return instructions instead is a common and costly mistake.

How long does it take to get an ITIN?

Allow 7 weeks to be notified of the outcome, and 9 to 11 weeks if you apply between January 15 through April 30 or from outside the United States. That is the time to be told the result, not the time to receive a refund — the return attached to your application is only processed after the number is assigned.

Do I have to send my original passport?

Only if you apply by mail. If you apply in person at an IRS Taxpayer Assistance Center, an IRS employee authenticates the passport in front of you and hands it straight back. A Certifying Acceptance Agent can also certify a passport. If you do mail it, send every page including the visa pages, and use a trackable service.

Can a notary certify my documents for an ITIN application?

No. The IRS does not accept notarised documents for an ITIN application. Certification has to come from the agency that issued the document — the passport office, the civil registrar, the school — with its official stamped seal. The single narrow exception is for military personnel applying from an overseas address.

Can I file my tax return before my ITIN arrives?

No, and you do not need to. The return goes in the same envelope as the W-7 and is treated as filed on the day the package arrives, so a package postmarked before the deadline is a timely return even though the number does not exist yet. What you cannot do is e-file with a blank number and post the W-7 separately.

What does a CP566 notice mean?

The IRS needs more information before it can decide — usually a document that was missing, unreadable, expired, or not certified by the issuing agency. Reply by the date on the notice with exactly what it asks for. The processing clock effectively restarts, so a fast complete reply is worth far more than a fast partial one.

My ITIN application was rejected. What now?

A CP567 notice gives the reason: you may not be eligible for an ITIN, your documents may not have been valid, or a request for more information went unanswered. Read the reason before re-filing — a fresh application repeating the same defect gets the same answer. If eligibility is the issue, check whether you can in fact get a Social Security number.

Do I need to pay someone to get an ITIN?

No. The IRS charges nothing. Mailing costs postage, and an appointment at an IRS Taxpayer Assistance Center is free. A Certifying Acceptance Agent is a private business that sets its own fee for checking and forwarding your application. That can be worth paying for, especially from abroad, but no agent can make the IRS decide faster, and none can guarantee approval.

Which Form W-7 box do I tick?

Box b if you are a nonresident filing your own return, c if you are a resident filing your own return, d if you are a dependent, e if you are a spouse, f if you are a student, professor or researcher, g if you are the spouse or dependent of a visa holder, and h for the exceptions where a payer needs your number. Ticking the wrong box tells the examiner to expect different documents.

Once the number arrives

The ITIN is a means to filing, not an end. These free tools handle what comes next — no account, nothing leaves your browser.

2026 federal tax calculator — the return your W-7 is attached to.
Self-employment tax calculator and quarterly estimated tax planner — if your income is 1099 or business income.
Family Tax Credit Finder — which credits your household reaches, given who holds which number.
Schedule C and Schedule SE guides — the two schedules most ITIN filers with business income need.

More in this ITIN guide

ITIN Eligibility & Document Checker

Free tool: do you need one, which route, exactly which documents

What is an ITIN?

Who needs one, who does not, and what it does and does not get you

ITIN vs SSN

What each number lets you do — the honest comparison

Spouse & Dependents

Household cases, including dependents living abroad

International Students & Scholars

F-1, J-1, M-1: ITIN or SSN, and when

Renewal & Expiration

Which ITINs expire, how to tell, and how to renew

Find a Lost ITIN

Recover the number, and decode the CP565 / CP566 / CP567 notices

Educational content — not tax, legal or immigration advice. This page explains published IRS rules in plain English. Whether the IRS issues you an ITIN is decided only by the IRS, based on your full application. An ITIN has no effect on immigration status, and nothing here is immigration advice — for that, speak to a licensed immigration attorney or a DOJ-accredited representative. Rules and processing times change; confirm current figures with the IRS before you act. Full disclaimer.