Revised application standards for ITINs

The IRS has updated procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Taxpayers and their representatives should review these changes, which are further explained in these frequently asked questions, before requesting an ITIN.

What are the revised application standards for ITINs?

The IRS announced changes to the ITIN process that called for revisions in the application standards for ITIN. Each ITIN applicant will now:

• Apply using the current Form W-7, Application for IRS Individual Taxpayer Identification Number PDF ; and
• Attach a federal income tax return to the Form W-7 or
• Qualify under an Exception to the federal tax filing requirement.

Any applicant who meets an exception to the requirement to file a tax return must provide documentation to support the exception (see the instructions for Form W-7).

Why did IRS revise the ITIN application process?

The IRS revised the ITIN application process to help ensure ITINs are used for their intended tax administration purposes.

What documents are acceptable as proof of identity and foreign status?

IRS streamlined the number of documents the agency accepts as proof of identity and foreign status to obtain an ITIN. There are 13 acceptable documents. Each document must be current and contain an expiration date. IRS will accept documents issued within 12 months of the application if no expiration date is normally available. Documents must also show your name and photograph, and support your claim of foreign status. If you will need your original documents for any purpose within 60 days of submitting your ITIN application, you may wish to apply in person at an IRS Taxpayer Assistance Center or CAA. You may also choose to submit certified copies from the issuing agency instead. Below is the list of the only acceptable documents:

• Passport (stand-alone document) *
• National identification card (must show photo, name, current address, date of birth, and expiration date)
• U.S. driver's license
• Civil birth certificate (required for dependents under 18 years of age)
• Foreign driver's license
• U.S. state identification card
• Foreign voter's registration card
• U.S. military identification card
• Foreign military identification card
• Visa
• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Medical records (dependents only - under 6)
• School records (dependents only - under 14, under 18 if a student)

*A passport is the only document that proves both identity and foreign status. For dependents, the passport must have a date of entry to be a stand-alone document, unless the dependent is from Canada or Mexico, or a dependent of U.S. military personnel stationed overseas. If a passport is not submitted, a combination of two or more documents must be submitted to meet the document requirements.

What documents are acceptable as proof of residency for dependents without an entry date on passport?

Applicants will be required to submit (along with the passport) either:

• If under 6 years of age: A U.S. medical record, U.S. school record, or U.S. state identification card that lists the applicant’s name and U.S. address, or a U.S. visa.
• If at least 6 years of age but under 18 years of age: A U.S. school record, U.S. state identification card, or driver’s license that lists the applicant’s name and U.S. address, or a U.S. visa.
• If 18 years of age or older: A U.S. school record, rental statement from a U.S. property, utility bill for a U.S. property, or a U.S. bank statement, U.S. state identification card or driver’s license that lists the applicant’s name and U.S. address, or a U.S. visa.