What documentation is required for an ITIN application?

To apply for an ITIN (Individual Taxpayer Identification Number) using Form W-7, the IRS requires two things:

✅ 1. A Completed Form W-7

• Must match the name exactly as shown on the identification documents
• Must include the correct Reason Code (A–G)
• Must be signed by the applicant (or parent/guardian for dependents)

✅ 2. A Federal Tax Return (Form 1040)

In most cases, the W-7 must be attached to a valid federal income tax return unless the applicant qualifies for an exception (like certain banking or scholarship situations).

🚨 The tax return is submitted without an SSN — the IRS will process the ITIN first, then the return.

🪪 3. Identity & Foreign Status Documents

The IRS requires documentation that proves:

• Identity
• Foreign Status

There are 13 acceptable documents, but the IRS groups them into:

✔️ Stand-Alone Document (Best Option)

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🟢 Passport

A valid passport is the ONLY document that proves:

• Identity AND
• Foreign status

➡️ If a passport is provided, no other document is required (for most primary applicants).

⚠️ If No Passport Is Available:

Then the applicant must provide TWO documents:

One from each category:

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⚠️ Dependents often must submit:

• Birth Certificate
• School Records (if over age 6)
• Medical Records (if under age 6)

📌 Important IRS Rules

• Documents must be:
  • Original OR
  • Certified copies from the issuing agency

❌ Notarized copies are NOT accepted

👩‍💼 For You as a Tax Preparer (Negozee Tip)

To avoid delays:

• Use a CAA (Certified Acceptance Agent) whenever possible
• This allows you to verify passports and avoid mailing originals to the IRS

📬 Submission Methods

1. Mail to IRS with tax return
2. IRS Taxpayer Assistance Center (Appointment required)
3. Through a CAA (Recommended for your clients)