To obtain an Individual Taxpayer Identification Number (ITIN), you generally need to provide either one primary document or two secondary supporting documents that prove both your identity and foreign status.
Understanding ITIN Document Requirements
The primary purpose of submitting documents for an ITIN application is to verify your identity and foreign status. The Internal Revenue Service (IRS) offers flexibility in how you meet these requirements:
-
Option 1: Single Primary Document
A valid passport is considered a standalone document. It fulfills both the identity and foreign status requirements, meaning you only need to submit this one document if it is available and valid. -
Option 2: Two Supporting Documents
If you do not have a passport, you must submit two different documents from the list of acceptable options. These two documents, when combined, must collectively prove both your identity and your foreign status.
Types of Acceptable Documents
The IRS accepts a total of 13 different types of documents to establish identity and foreign status for ITIN applicants. These documents are carefully reviewed to ensure they meet the specific criteria for verifying your information. While a passport is the most common single document, other options are available for those who do not possess one. The critical aspect is that the submitted documents clearly demonstrate who you are and your foreign status.
Key Considerations for Your ITIN Application
When preparing your ITIN application (Form W-7, Application for IRS Individual Taxpayer Identification Number) and supporting documents, keep the following in mind:
- Originals or Certified Copies: You generally need to submit original documents or copies certified by the issuing agency.
- Document Return: Original documents submitted with your application will be returned to you by mail.
- Application Methods:
- Mail: You can mail your application and documents directly to the IRS.
- Acceptance Agent: You can apply through an IRS-authorized Acceptance Agent who can help you complete the application and verify your documents, often preventing the need to mail original documents to the IRS.
- IRS Taxpayer Assistance Centers (TACs): Some IRS TACs provide ITIN application services by appointment.
- Accuracy and Completeness: Ensure all information on your Form W-7 matches your supporting documents precisely to avoid delays in processing.
For detailed information on acceptable documents and the application process, refer to the official IRS guidelines on ITIN supporting documents.
