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Original or certified copies of your passport or two alternate IDs proving identity and foreign status.
Your federal tax return (Form 1040, 1040-NR, or 1040-SR) — unless you qualify under an exception.
A completed W-7 form with all required fields filled accurately and legibly.
If applicable, include a U.S. visa, scholarship letter, or tax treaty statement.
Enter your full legal name as shown on your passport.
Use a valid foreign address (if applicable) and U.S. mailing address for correspondence.
Select the correct reason for applying (e.g., “Nonresident alien required to obtain ITIN to claim tax treaty benefit”).
Include your date of entry to the U.S. if you’ve been physically present.
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By Mail
Send your completed Form W-7, tax return, and original/certified documents to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342 USA
Processing time: 6–8 weeks.
Cost: Free (postage and notarization costs may apply).
In Person (U.S. Only)
Apply through an IRS-authorized Certified Acceptance Agent (CAA) or Taxpayer Assistance Center (TAC).
Find one near you:
https://www.irs.gov/help/contact-my-local-office-internationally
Cost: Varies by location (typically $50–$150 for certification).
Through a CAA Abroad
Non-U.S. residents can submit documents through a foreign-based Certified Acceptance Agent to avoid mailing passports.
Cost: Varies. Typically $100–$250 depending on the provider.
