Resources: Checklists | ITINs
Individual Tax Identification Number (ITIN) Application or Renewal Checklist
Where to renew or apply for an ITIN
To renew or apply for an ITIN, you will need to download and complete a W-7 Application for IRS ITIN Form and gather identification documentation to confirm both your identity and foreign status. You must submit a U.S. federal tax return with your W-7 form, unless you meet an exception.
You can submit your W-7 application in any one of three ways:
- Make an appointment at a local Volunteer Income Tax Assistance site to get free help filling out and submitting your W-7 form and preparing your U.S. federal tax return, OR
- Schedule an appointment at a select IRS Taxpayer Assistance Center (TAC) where in-person document review is provided to get help with your W-7 form by calling (844) 545-5640, OR
- Complete your W-7 ITIN application form on your own, gather your identification documentation, and send it to the IRS along with your completed U.S. federal tax return following these instructions.
Please note that select TACs can only assist with the W-7 form, they cannot help with filing your taxes.
Documents needed to apply
There are 13 acceptable documents that can be used; at least one document must have your photo, unless you’re a dependent under age 14 (under age 18 if a student). Each document must be current and contain an expiration date. The IRS will accept documents issued within 12 months of the application if no expiration date is normally available.
A passport is the only document that proves both identity and foreign status, and does not need to be submitted with any other identifying document.
- If a passport is not submitted, a combination of two or more documents from the list of 13 acceptable documents below must be submitted to that prove residency, identity, and foreign status, and that meet the photograph requirement.
- For dependents, the passport must have a date of entry to demonstrate proof of U.S. residency, unless the dependent is from Canada or Mexico, or a dependent of U.S. military stationed overseas. Dependents without an entry date on their passport will be required to submit additional documents along with the passport.
| Supporting Documentation | Can be used to establish: | |
|---|---|---|
| Foreign status | Identity | |
| Passport (the only stand-alone document*) | x | x |
| U.S. Citizenship and Immigration Services (USCIS) photo identification | x | x |
| Visa issued by the U.S. Department of State | x | x |
| U.S. driver’s license | x | |
| U.S. military identification card | x | |
| Foreign driver’s license | x | |
| Foreign military identification card | x | x |
| National identification card (must contain name, photograph, address, date of birth, and expiration date) | x | x |
| U.S. state identification card | x | |
| Foreign voter’s registration card | x | x |
| Civil birth certificate | x** | x |
| Medical records (valid only for dependents under age 6) | x** | x |
| School records (valid only for a dependent under age 18, if a student) | x** | x |
| * Applicants claimed as dependents who need to prove U.S. residency must provide additional original documentation if the passport doesn’t have a date of entry into the United States. See Proof of U.S. residency for applicants who are dependents below. ** May be used to establish foreign status only if documents are foreign. | ||