What Applies to You? (ITIN Document & Exception Guide)
Updated: 5 days ago
Identity Documents
In every ITIN application, the IRS requires proof of identity and foreign status. The requirements differ depending on whether you're applying for yourself (or another adult) or applying on behalf of a dependent.
For Adults (You, a Spouse, or Any Non-Dependent Applicant)
Preferred: Passport (a CAA-certified copy avoids mailing the original) — this is the only stand-alone document; nothing else is needed if you submit it.
No passport? You'll need two (2) documents — together, they must show your name and photograph and support both your identity and your foreign status. At least one must include a photograph.
Choose from the IRS's accepted list:
U.S. Citizenship and Immigration Services (USCIS) photo identification
Visa issued by the U.S. Department of State
U.S. driver's license
U.S. military identification card
Foreign driver's license
Foreign military identification card
National identification card (must be current, and show name, address, photo, date of birth, and expiration — for example, a Mexican Matricula card)
U.S. state identification card
Foreign voter's registration card
Civil birth certificate
Note: A U.S. driver's license, U.S. military ID, foreign driver's license, and U.S. state ID can establish identity, but not foreign status. A civil birth certificate can only establish foreign status if it's a foreign document, and if it isn't in English, the IRS may require a certified translation before the application can be processed. Make sure your combination of two documents actually covers both identity and foreign status — not just identity twice.
For Dependents
Dependent applications have stricter requirements than adult applications.
Preferred: Passport with a U.S. entry date stamped in it — this alone proves identity, foreign status, and U.S. residency together.
Exception: the entry date isn't required if the dependent is from Canada or Mexico, or is a dependent of U.S. military personnel stationed overseas — and is either listed on a tax return for 2017 or earlier, or is being claimed for any allowable tax benefit other than the Credit for Other Dependents (ODC).
No passport? A civil birth certificate is required — not optional — for any dependent applicant without a valid passport, along with at least one more supporting document. If the birth certificate isn't in English, the IRS may request a certified translation before the application can be processed — it's worth having one ready rather than waiting for the IRS to ask.
Depending on the dependent's age, that second document can include:
Medical records (dependents under age 6 only) — must include an official document such as a shot/immunization record or a dated and signed letter from the medical provider on official letterhead, the dependent's name, date of birth, and address, date of medical care within 12 months of the application, and the doctor's name and facility address
School records (dependents under age 24 if a student) — must include an official document such as a report card, transcript, or dated and signed letter from a school official, the dependent's name and address, a record of attendance or coursework with grades, the school's name and address, and school term dates ending no more than 12 months from the application
Or any of the other identity documents listed above for adults, if more appropriate for the dependent's situation
A combination of official documents can be used together to cover all requirements for a medical or school record.
Photo requirement exception: dependents under age 14 (or under age 18 if a student) don't need a document with a photo — this is the one case where the general "at least one document must show a photo" rule doesn't apply.
A Few Details That Apply to Everyone
Copies of a passport must include the U.S. visa pages, if a visa was required for your Form W-7 application.
The IRS doesn't accept documents notarized within the United States — this commonly causes confusion or questions. If you're abroad, the equivalent service is only available through a U.S. Embassy or Consulate, since embassy officers are the ones authorized to provide this certification and authentication for documents used outside the U.S. A copy certified this way is accepted; a copy notarized by an ordinary U.S. notary public is not. Apostilles are also not accepted — an apostille is a form of international document authentication, but it doesn't meet the IRS's specific certification requirements, even though it's a common and understandable assumption that it would. One practical note if you're applying on your own rather than through a CAA: if the IRS rejects your application for any reason unrelated to that certified copy, you'll need to go back to the embassy for a new one, since the original gets submitted with your application. If you work with a CAA, they can add their own certification to your embassy copy and keep a copy on file — so if a resubmission is needed, you're not stuck making another embassy appointment just to get the same document again. Separately, military dependents and spouses applying from an overseas or APO/FPO address may submit ordinary notarized copies, along with a copy of the servicemember's U.S. military ID.
See our full guide on getting your passport certified for the exact steps through a CAA, a U.S. Embassy, or your own country's embassy.
If a document shows information on both sides (front and back), your copy must show both sides too.
Does a Tax Return Need to Be Attached?
A tax return is usually required when your reason for applying is:
Filing as a nonresident alien (Form 1040-NR)
Filing as a U.S. resident alien for tax purposes (Form 1040)
Being claimed as a dependent on someone else's U.S. return
Being claimed as a spouse filing jointly on a U.S. return
Filing a U.S. return as a student, professor, or researcher — unless you qualify for an exception instead (see below)
Reporting U.S. income not covered by one of the exceptions below
Exceptions to the Tax Return Requirement
Most ITIN applications must include a U.S. federal tax return. If you qualify for one of the IRS's exception categories, you may apply without a return — but you'll need specific supporting documentation instead, and the exact documents vary by sub-category.
Exception 1: Passive Income Subject to Third-Party Withholding or Reporting
1(a) — Partners in a U.S. or foreign partnership doing business in the U.S. Requires a copy of the partnership/LLC agreement showing your name and the partnership's EIN.
1(b) — Business bank account earning interest subject to reporting/withholding. Requires a signed letter from the bank on official letterhead.
1(c) — Personal bank account (resident aliens) earning interest subject to reporting/withholding. Requires a signed letter from the bank on official letterhead.
1(d) — Receiving pension, annuity, rental, royalty, or dividend distributions subject to reporting/withholding. Requires a letter from the withholding agent.
Exception 2: Other Income (Wages, Scholarships, Gambling)
2(a) — Wages, salary, or honoraria, claiming tax treaty benefits. Requires an employment letter or contract, a completed Form 8233, and a letter from the SSA denying you a Social Security Number. If you're receiving honoraria payments only, not wages or salary, the SSA denial letter isn't required — a letter from the inviting school official takes its place instead.
2(b) — Scholarships, fellowships, or grants, claiming tax treaty benefits. Requires an award letter, plus a copy of Form W-8BEN submitted to the withholding agent.
2(c) — Scholarships, fellowships, or grants, not claiming treaty benefits. Requires an award letter and, generally, an SSA letter confirming SSN ineligibility.
2(d) — Gambling winnings, claiming treaty benefits. Generally requires applying through a gaming official acting as an IRS Acceptance Agent.
Exception 3: Mortgage Interest — Third-Party Reporting
For individuals with a home mortgage loan on U.S. real property subject to third-party interest reporting. Requires documentation of the mortgage loan, such as the sales contract.
Exception 4: Disposition of U.S. Real Property by a Foreign Person (FIRPTA)
For parties to the sale of U.S. real property by a foreign person. Requires Form 8288, 8288-A, or 8288-B, along with the sales contract, Settlement Statement, or Closing Disclosure.
Exception 5: Foreign Corporate Representative (T.D. 9363)
For a non-U.S. representative of a foreign corporation who needs an ITIN to meet e-filing requirements. Requires a signed letter from the employer on corporate letterhead.
Not sure which option applies? Fill out the short questionnaire below and we'll confirm the correct ITIN reason and what documents the IRS will require.
