ITIN Application Requirements: Documents You Need in 2026
To apply for an ITIN you need Form W-7, a valid reason and proof of identity. A passport alone is enough. See the full 2026 document list.
What documents do I need to apply for an ITIN?
You need a completed Form W-7, a valid tax reason for requesting the number and proof of your identity and foreign status. A valid passport is the only document that proves both on its own. Without a passport you need at least two other documents from the IRS list, and most applicants also attach a federal tax return unless an exception applies.
1The basic requirements
- You are not eligible for a Social Security Number.
- You have a federal tax purpose, such as filing a U.S. return or claiming a tax treaty benefit.
- You can prove your identity and your foreign status.
- Your application is sent on the current version of Form W-7.
2Identity documents the IRS accepts
A passport is the only standalone document. If you do not have one, you need two documents from the list below, and at least one must show your photograph.
- National identity card with photo, name, address, date of birth and expiry date
- Foreign driver's licence or U.S. driver's licence
- Civil birth certificate, required for dependents under 18 without a passport
- Foreign voter registration card
- U.S. visa or USCIS photo identification
- Foreign military identification card
- Medical records for dependents under 6 and school records for dependents under 18
3Originals or certified copies only
The IRS accepts original documents or copies certified by the agency that issued them. A notarised photocopy is not accepted. A Certifying Acceptance Agent can verify your passport for the IRS, so the original stays with you.
4Do you need a tax return?
Most applications are attached to a federal tax return. The IRS lists exceptions, for example when you need an ITIN to claim tax treaty benefits or for certain third party reporting, and each exception needs its own supporting letter or document.
5Common reasons applications are rejected
- The passport scan is unclear or the passport has expired.
- The reason box on Form W-7 does not match the documents.
- The name or date of birth differs between documents.
- A required exception letter is missing.
Official sources
- IRS: Instructions for Form W-7
- IRS: Individual Taxpayer Identification Number (ITIN)
- IRS: Acceptance Agent Program
Be Filing Inc is an IRS Certifying Acceptance Agent. This guide is general information, not legal or tax advice, and rules can change. Last reviewed in November 2026.
Quick questions, answered
Short, direct answers. If yours is not here, NIA or our team will help.
Ask on WhatsAppIs a passport enough for an ITIN?
Yes. A valid passport proves both identity and foreign status.
Can I apply with an expired passport?
No. Identity documents must be current when the IRS reviews them.
Do my dependents need separate applications?
Yes. Each person needs a separate Form W-7 and their own documents.
Can I use a notarised copy of my passport?
No. The IRS accepts originals, copies certified by the issuing agency or documents verified by a Certifying Acceptance Agent.
Need an ITIN without mailing your passport?
Be Filing is an IRS Certifying Acceptance Agent. The ITIN application is $170, and your passport stays with you.
