If you’ve never had an ITIN before and are submitting an application for a new ITIN, include the following in your application package:
1. A completed
IRS Form W-7, Application for IRS Individual Taxpayer Identification Number. Note: If you submit a Form W-7, all future ITIN notices and correspondence that you receive will be in English. If you prefer to receive them in Spanish, submit
IRS Form W-7(SP).
2. Your original tax return for which the ITIN is needed. Note: Attach the Form W-7 to the front of your tax return. If you’re applying for more than one ITIN for the same tax return (such as for a spouse or dependents), attach all Forms W-7 to the same tax return. Leave the area for the Social Security number blank on the tax return for each person who is applying for an ITIN. After your Form W-7 has been processed, the IRS will assign an ITIN to the return and process the return.
3. Original documents or certified copies of these documents from the issuing agency that verify your identity and foreign status. Note: The IRS has issued a list of
13 documents that will be accepted. 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. Documents must also show your name and photograph, and support your claim of foreign status.
Find additional information on the
ITIN Procedures Frequently Asked Questions webpage.
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