Documents Needed for ITIN Application: Full Checklist (W-7 Form)

As a non-resident or foreign national who needs to comply with American tax laws, there are instances where it becomes compulsory to have an Individual Taxpayer Identification Number (ITIN).

When applying for an ITIN, you need to fill out the IRS W-7 form and send it together with additional documents that prove your identity and foreign citizenship.

This is a comprehensive guide containing all the information you might need, with detailed documents needed for ITIN Application.

What is an ITIN?

ITIN or Individual Taxpayer Identification Number is a type of Internal Revenue Service (IRS) ITIN consisting of nine digits.

This number is meant for those who have to get a mention and need a U.S. taxpayer identification number, but unfortunately do not qualify for a Social Security Number (SSN).

An ITIN is issued for purely federal tax reporting and does not allow you to work, receive social benefits, or meet the prerequisites for an American Social Security or EITC.

Some of the most common reasons for applying for an ITIN are.

• Filing returns for federal taxes while being a non-resident alien.
• Claiming benefits from tax treaties for residents from certain countries.
• Dependency of a U.S. citizen or resident alien.
• Dependency of a non-resident alien holder of a visa.
• Owning properties in the United States that are rented out or bought as investments offers.
• Doing business within the United States involves taxable activities that require the filing of a return.
• Holding certain financial accounts within the United States that are classified as having an ITIN.
• Claiming tax benefits from Non-Resident earning Income Tax from Rental properties.

Whenever you have obligations towards tax submission in the US and don’t have a Social Security Number, it means you need an ITIN.

What is Form W-7?

A Form W-7 is an IRS form to be filled out if one applies for an ITIN.

Some pieces of personal information that are required of the applicants are:

• Name
• Mailing address
• Foreign address (if applicable)
• Date of birth
• Country of citizenship
• U.S. visa information (if any)
• Reason for needing an ITIN

Documents confirming one’s identity and citizenship must accompany this form, including a passport for identity and a claim of nationality. In certain circumstances, a return for federal taxes from the United States has to be filed, provided there is no claim to an exception.

Filling out Form W-7 and carefully collecting the right documents is important in the ITIN approval process because the applicant might experience unnecessary delays or rejections.

Complete list: Documents needed for ITIN Application (Form W-7)

For every applicant, the IRS has very specific guidelines and rules one must follow, accompanied by identity and foreign status documents. Each requirement should be reviewed step by step.

1. Proof of Identity and Foreign Status

All candidates must provide an ITIN along with original documents or certified copies from a recognized body that:

Establish your identity (identity), and

Confirm your citizenship status (foreign status).

The IRS accepts 13 different types of documents. Here’s a breakdown:

🛂 Most applicants prefer submitting their passports because it alone meets both requirements, simplifying the process.

Key Points:

• Passport: If valid, no need for additional documents unless you’re a dependent from Mexico, Canada, or a student from India.
• National ID cards must be current and contain a clear photo, signature, and expiration date.
• Birth certificates, medical, and school records are only accepted for dependents.
• Certified copies must come directly from the issuing agency. Photocopies or notarized copies are not accepted.

2. Other Tax Return or Exception Documentation

If you don’t fall into one of the exceptions, you need to include a federal income tax return with your Form W-7.

The following are acceptable:

• 1040 (U.S. Individual Income Tax Return)
• 1040-NR (U.S. Nonresident Alien Income Tax Return)
• 1040-NR-EZ (Simplified Form for certain nonresidents)

What is the reason for tax return submission?

• The ITIN is given solely to report taxation.
• ITIN will only be confirmed after submission of the tax return, which helps the IRS establish the need for the ITIN.

Common Exception Scenarios (no tax return, so does not need to be submitted upfront):

• Earning royalties and dividends
• Exercising tax treaty benefits
• Paid mortgage interest by someone else
• College scholarships, fellowships, or grants

Some exceptions need supporting documents instead of a tax return.

3. Supporting Documentation for Exceptions (if applicable)

If you’re applying based on an exception, attach the relevant documents as proof of eligibility. Each exception category requires its specific evidence.

📢 Important: Exception documentation must be official and complete, and in many cases, must show the withholding agent’s name, your name, and relevant amounts.

Important Considerations For ITIN Application

Supporting Form W-7 with documents aids in the quick processing of applications and avoids longer wait periods.

1. Certified Copies

• If losing documents is an issue, like passports, copies from the source agency need to be sent.
• “Certification” refers to the process in which an agency issuing the document attests that the document is a certified true copy. A notarized photocopy will not satisfy this requirement.

2. Use Acceptance Agents

• Certified Acceptance Agents (CAA) are agents approved by the IRS to accept original documents for personal verification.
• Those seeking guidance from a CAA are able to retain possession of their primary documents, eliminating the possibility of loss or delays.

3. Tracking and Timeline

• Standard processing time is between 7 to 11 weeks after the IRS has received your application.
• Processing times may be longer during peak filing periods (January to April).
• Keep copies of every document sent, including W-7 and tax returns.

4. Keep It Updated

• If not used for three consecutive years, ITINs will automatically expire.
• Renew your ITIN before your subsequent tax return is filed to avoid delays when seeking refunds.

How To Submit Your ITIN Application

It can be applied for in any of the three ways outlined below:

1. Mail Your Application

Your completed W-7 form, along with a tax return (if applicable), and identity documents should be sent to the address below:

IRS

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

USA

2. Work with a Certifying Acceptance Agent (CAA)

• CAAs are authorized agents who may review your documents and send the relevant documentation to the IRS.
• Your passport can be certified without sending it through the mail to the IRS.

3. Visit an IRS Taxpayer Assistance Center (TAC)

• Not all IRS offices have the ability to verify your documents in person.
• You must book an appointment because walk-in visits are not allowed.

Final Thoughts

As a primary concern for many people grappling with U.S. taxation, getting an ITIN is a crucial undertaking.

Someone who is an investor, a dependent, a scholarship holder, or even a business person needs to have the right papers because it avoids undue holdups or denials.

Using this complete ITIN application checklist enables you to prepare your Form W-7 submission without second-guessing yourself.

If there is any doubt in navigating any part of the process, engaging with a professional tax service or a Certified Acceptance Agent should help soothe those anxieties.

Do you need assistance with your ITIN application or renewal?

👉 For quick, dependable, and professional services, reach out to EasyFiling today!