Where Do I Send My ITIN Application?

Applying for an Individual Taxpayer Identification Number (ITIN) is necessary for individuals who need to file U.S. taxes but are not eligible for a Social Security number. The application process requires careful attention to detail, as missing documents or errors can lead to delays.

The Official Application Form

The IRS requires applicants to complete Form W-7, which serves as the official request for an ITIN. This form collects personal details, including name, birthdate, and foreign tax identification numbers, if applicable. It also asks for the reason an ITIN is needed, such as filing a U.S. tax return or claiming a tax treaty benefit. Selecting the correct reason is important, as it determines whether additional documents are necessary.

Accuracy is essential when filling out Form W-7. Any inconsistencies, such as a name that does not match the provided identification documents, can result in delays. The form must be completed in English, and all information should match official records. If an applicant has previously received an ITIN but needs to renew it, they must indicate this on the form to avoid being assigned a duplicate number.

Required Documentation

Submitting an ITIN application requires specific documents to verify identity and foreign status. The IRS accepts original documents or certified copies from the issuing agency. A passport is the most comprehensive form of identification, as it confirms both identity and foreign status. If a passport is unavailable, a combination of two other documents, such as a national identification card and a birth certificate, may be required. Each document must be current and contain a photograph unless an exception applies.

For dependents, additional requirements exist. If the applicant is a child from a country without a tax treaty benefit, a passport alone is insufficient unless it includes a U.S. entry date. In such cases, school records, medical records, or a U.S. visa may be necessary. Dependents from Canada, Mexico, or military families stationed abroad may have different documentation requirements.

Applicants claiming an ITIN for tax treaty benefits must provide supporting documents from their home country, such as a residency certificate or a letter from a withholding agent verifying eligibility. Those applying under an exception category, such as for banking or mortgage purposes, may need additional paperwork proving a financial relationship with a U.S. institution.

Submission Methods

Once Form W-7 and the required documents are prepared, the next step is submitting the application to the IRS. There are three primary ways to do this: mailing the application, visiting an IRS Taxpayer Assistance Center (TAC), or using an authorized Certifying Acceptance Agent (CAA).

Mail Submission

Applicants can send their ITIN application by mail to:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Using a secure delivery method, such as certified mail with return receipt or a private courier service like FedEx or UPS, ensures tracking and confirmation of delivery. Since original documents are required unless certified copies are provided, applicants should be aware that the IRS will return these documents separately after processing. The IRS states that original documents are typically returned within 60 days, though delays can occur.

If an applicant is filing a tax return along with the ITIN application, the tax return should be included in the same envelope. The IRS will process the ITIN first and then proceed with the tax return. If the ITIN is being requested for a reason other than filing a tax return, such as claiming a tax treaty benefit, additional documentation may be required.

In-Person Submission

For those who prefer not to mail original documents, the IRS allows in-person submission at designated Taxpayer Assistance Centers (TACs). These centers can verify passports and national identification cards, meaning applicants do not have to send original documents to the IRS. However, not all TACs offer this service, so it is necessary to check availability and schedule an appointment in advance through the IRS website or by calling the IRS helpline.

When visiting a TAC, applicants should bring a completed Form W-7, all required identification documents, and any supporting paperwork. The IRS representative will review the application and verify the documents before forwarding the request for processing. This method reduces the risk of lost documents and may provide greater peace of mind for those concerned about mailing sensitive information.

TACs do not issue ITINs on the spot; they only facilitate document verification. Processing times remain the same as other submission methods. Additionally, TACs may have limited appointment availability, especially during peak tax season, so scheduling well in advance is recommended.

Authorized Agent Submission

Another option is to apply through a Certifying Acceptance Agent (CAA), an individual or business authorized by the IRS to assist with ITIN applications. CAAs can verify certain identification documents, such as passports and national ID cards, and submit the application on behalf of the applicant. This eliminates the need to mail original documents to the IRS.

CAAs are often found at accounting firms, tax preparation services, and financial institutions. They charge a fee for their services, which varies depending on the provider. While this method adds a cost, it can be beneficial for those who want professional assistance in completing the application correctly and ensuring all required documents are in order.

Unlike TACs, CAAs can also assist dependents by verifying their documents, provided the dependent is not from a country that requires additional proof of U.S. residency. After verification, the CAA submits the application to the IRS, reducing the likelihood of errors that could lead to delays. Applicants using a CAA should ensure the agent is currently authorized by the IRS, as the list of approved agents is updated periodically.

The Processing Timeline

Once an ITIN application reaches the IRS, the review process begins. Standard processing times typically range from seven to eleven weeks, but this can extend to sixteen weeks or more during peak tax season or if an application requires additional scrutiny. Applications submitted from outside the U.S. may experience longer processing times due to international mail delays.

Applications with incomplete or mismatched information are flagged for further review, which can significantly extend processing times. If the IRS cannot verify identity or foreign status, they may request additional documentation, resetting the timeline. To avoid these delays, applicants should ensure that all information matches official records and that supporting documents are properly certified.

In some cases, applications may be subject to manual review due to concerns about fraud or identity theft. The IRS has increased scrutiny in recent years to prevent improper ITIN issuance, particularly for dependents and applicants claiming tax treaty benefits. If an application is selected for additional verification, the IRS may contact the applicant for clarification, further delaying approval.

Confirming Your Application Status

The IRS does not provide an online tracking system for ITIN applications, so applicants must verify progress through alternative methods. If more than seven weeks have passed since submission, or sixteen weeks during peak periods, contacting the IRS directly is the best option.

To inquire about an application, individuals can call the IRS ITIN hotline at:

– 1-800-908-9982 (for calls within the U.S.)
– 1-267-941-1000 (for international calls)

The IRS representative will ask for identifying details, such as the applicant’s full name, date of birth, and mailing address, to locate the application in their system. If the ITIN has been assigned, the IRS will confirm the number over the phone, though the official notice (CP565) will still be mailed. If the application is incomplete or requires additional documentation, the IRS will provide instructions on how to resolve the issue.

If an applicant has not received any response from the IRS and the expected processing time has passed, requesting a status update is important to determine if the application was lost or misplaced. If necessary, the IRS may ask the applicant to resubmit Form W-7 and supporting documents. To avoid unnecessary delays, applicants should retain copies of all submitted materials and any correspondence with the IRS.