What Applies to You?
The IRS issues ITINs only when you qualify and submit specific documentation based on your reason for applying. Below is a clear overview of accepted identity documents, tax return requirements, and exceptions.
Next step: Complete the short questionnaire and we’ll confirm what applies to your situation.
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Identity Documents
In every ITIN application, the IRS requires proof of identity and foreign status. A valid passport is the only stand-alone document that satisfies both requirements.
✅ Preferred: Passport (a CAA-certified copy avoids mailing the original)
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No passport? Provide any two (2) of the following:
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National ID card (must show name, photo, address, DOB, and expiration)
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Foreign driver’s license
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Birth certificate (especially for dependents)*
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Voter registration card
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Military ID
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Medical records (dependents under age 6)*
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School records (dependents/students under age 18)*
*Dependents may have additional documentation rules depending on age and residency.
Does a Tax Return Need to Be Attached?
A tax return is usually required when you are:
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Filing a U.S. return as a nonresident (Form 1040-NR)
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Filing a U.S. return as a resident for tax purposes (Form 1040)
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Adding a spouse or dependent to a U.S. return
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Claiming treaty benefits as a student, professor, or researcher
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Reporting U.S. income (for example: rental income, certain investment income, or other U.S.-source income)
Exceptions to the Tax Return Requirement
Most ITIN applications must include a U.S. federal tax return. If you qualify for an IRS exception, you may apply without a return, but you must include specific supporting documents instead. Exact documents vary by exception category and applicant type.
Common ITIN exception categories include:
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A) Third-party reporting / withholding
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Passive U.S. income subject to withholding (for example: dividends, royalties, rental income, annuities/pensions)​
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B) Banking / interest reporting
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Interest-bearing U.S. bank account (personal or business) that requires tax reporting/withholding
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C) Treaty benefits (including investors)
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Claiming tax treaty benefits (for example: treaty-based withholding reduction for investors, personal service income earners, students/researchers, or other eligible treaty claims)
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D) Business ownership / compliance
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Partner/owner of a U.S. business entity with U.S. tax reporting or withholding requirements
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Not sure which option applies?
Submit the short questionnaire and we’ll confirm the correct ITIN reason and what documents the IRS will require.
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