An applicant outside the United States may apply by mail, through certain IRS-authorized agents in the United States or abroad, or through another available IRS channel. The correct package depends on the applicant’s federal tax purpose and documents.
Confirm the federal tax purpose first
An ITIN is for federal tax purposes and is for a person who needs a U.S. taxpayer identification number but is not eligible for a Social Security number. It does not authorize work, change immigration status, or serve as identification outside the federal tax system.
Build the application package
- Complete Form W-7 using information that matches the supporting documents.
- Identify whether a federal tax return must be attached or an IRS exception applies.
- Gather current evidence of identity and foreign status.
- Have each applicant, including family members, complete the required identity-review process.
- Use the current Form W-7 mailing and submission instructions.
How a CAA may reduce document mailing
A CAA can authenticate most qualifying documents within IRS limits and submit a certificate of accuracy, allowing many applicants to avoid mailing the authenticated original to the IRS. Important exceptions remain, especially for dependent documents. The CAA must possess and inspect the qualifying document; remote conversation alone is not enough.
Plan for cross-border details
Names, addresses, dates, countries, treaty positions, return attachments, translations, and supporting-document rules should be checked before submission. IRS processing may take longer for applications submitted from overseas or during filing season, and no exact timing should be guaranteed.
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