Identity Documents for Your ITIN Application

In your application, you must provide proof of identity and foreign status.   An original passport is the only stand-alone document the IRS accepts that proves both, but other documents can be submitted instead of a passport.  Additional rules for documentation may apply for dependents that need an ITIN.

You can submit 2 of the following documents instead of a passport:

  • National identification card (Must be current, and contain name, photo, current address, date of birth and expiration date)

  • Civil Birth Certificate

  • Foreign Driver’s license

  • Foreign Voter’s registration card

  • Foreign Military registration card

  • Medical records (only for dependents under 6 years old)

  • School records (only for dependents and /or students under 18 years old)

Alternatively, you can submit 2 of these US documents (if applicable):

  • US Driver’s License

  • US State identification card

  • US Military registration card

  • US visa (to prove ineligibility for an SSN)

  • US Citizenship and Immigration Services (USCIS) photo identification

Tax Return Requirements for Your ITIN Application

Unless you're filing to claim a tax treaty benefit, generally your US federal tax return must be attached to your ITIN application.  Applications that must have a tax return include the following:

  • Non-US citizen and nonresident filing a US tax return

  • Non-US citizen resident filing a US tax return

  • Dependent or spouse of a US-citizen or non-US citizen resident

  • Non-US citizen resident student, professor, or researcher filing a US tax return or claiming an exception

  • Dependent or spouse of a non-US citizen resident with a US visa

Tax Return Exceptions

There are some exceptions to the tax return requirement. These exceptions require other forms of documentation in lieu of a tax return.  Exceptions include:

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