To get an ITIN in 2026, file Form W‑7 with the tax return that needs it, and send the right identity papers so the IRS can approve your number quickly.
This ITIN Application Guide 2026 covers first‑time requests and renewals, and explains what the Individual Taxpayer Identification Number (ITIN) is used for when you lack a Social Security number.
Many families use an ITIN to file jointly, claim tax credits, or list spouses and dependents, even when those family members live abroad and never work in the United States. The IRS doesn’t charge a fee for the application, but delays happen when names don’t match passports, documents aren’t certified, or the tax return and W‑7 aren’t attached correctly.
Before you start, read the official instructions and download Form W‑7 and Form 4868 from the IRS website, then keep a copy for each spouse or dependent you’re applying for:
– Form W‑7: https://www.irs.gov/forms-pubs/about-form-w-7
– Form 4868: https://www.irs.gov/forms-pubs/about-form-4868
VisaVerge.com reports that applicants who plan early — especially before peak filing season — avoid long waits and reduce the risk of mailing original passports across borders for their family members.
Remember: an ITIN is for federal tax use only; it does not authorize work or change immigration status. The IRS issues it only after reviewing your form and documents for accuracy and completeness.
Check whether you need an ITIN
Apply on or before the due date of the tax return that needs the ITIN. If you can’t finish the return, request extra time by filing Form 4868.
- When filing an extension, write “ITIN TO BE REQUESTED” in the SSN or ITIN box.
- Do not attach a W‑7 to the extension paperwork that goes to the IRS only.
If you’re renewing:
– Check the “Renew an Existing ITIN” box on Form W‑7.
– Enter the expired number in Box 6e exactly as shown on your last IRS notice letter.
Who needs an ITIN?
– Resident and nonresident aliens who must file U.S. tax returns but cannot get an SSN from the SSA.
– Spouses and dependents claimed on a U.S. return when they can’t obtain an SSN.
Notes on expirations:
– Some ITINs expire and must be renewed before filing. An expired ITIN can block processing of the return and delay refunds.
– The W‑7 is typically filed for each person needing a number. For example, a married couple with two dependents often submits four separate W‑7 applications with one return.
– Fill every line carefully. Missed fields, incorrect dates, or mismatched spelling between the tax return and your documents trigger IRS review and slow approval.
Collect documents the IRS accepts
A passport is the preferred document because it proves both identity and foreign status by itself. Sending a passport reduces the chance the IRS will ask for more proof.
If you don’t send a passport:
– Provide at least two acceptable documents, including one with a photo, from the IRS list in the Form W‑7 instructions for your exact category.
– Common options:
– National ID card
– U.S. or foreign driver’s license
– U.S. state ID
– Visa
– Military ID
For dependents:
– Birth certificates often support identity.
– School or medical records may be acceptable for young children if they meet the IRS standards for that year.
Document authenticity:
– The IRS requires originals or certified copies from the issuing agency.
– Photocopies and notarized copies usually fail unless the issuing agency certified them with an official seal or stamp.
Alternatives to mailing originals:
– Use a Certifying Acceptance Agent (CAA) — CAAs can certify copies for the IRS after checking them against your documents.
– Use an IRS Taxpayer Assistance Center (TAC) appointment — staff can authenticate many documents and return them to you after review.
Practical tips:
– Keep a complete copy of everything you submit and store it with your tax records. Replacement paperwork is difficult if a package goes missing.
Prepare the return or claim an exception
Most applicants must attach the federal tax return that requires the ITIN. The IRS uses that return to confirm why the number is needed and to process it later.
Exceptions exist (examples):
– Tax treaty claims
– Scholarship reporting
– Third‑party withholding
If you claim an exception:
– Follow the W‑7 exception instructions exactly.
– Include the specific proof or statements required (for example, a treaty statement), not just a plain‑language explanation.
Submission order:
– Place each Form W‑7 on the front of the return, because IRS processing teams look for the applications first. The wrong order can slow sorting during heavy filing weeks.
Name consistency:
– Double‑check that the name, date of birth, and country of citizenship on your W‑7 match your passport or other documents. Mismatches lead to follow‑up letters.
– If you changed your name (marriage, etc.), include supporting documents for the change.
Choose a safe submission route
Mailing:
– Mail remains the standard route when you file W‑7 with a return. Send the packet to IRS ITIN Operations using the address in the Form W‑7 instructions for your season.
– Use a trackable delivery service if you mail originals.
– Provide a return address that will work for several months since processing can take weeks.
In‑person options:
– TAC appointments are good when you need passports returned quickly. Staff can review and authenticate many documents while you wait.
– CAA submission is popular for families abroad or frequent travelers because CAAs certify copies and help avoid sending originals internationally.
Costs & comparisons:
– CAAs may charge a service fee — ask about total cost up front.
– Compare CAA fees to free TAC services or VITA sites that offer ITIN help locally.
Organization:
– Send one complete package per return. Splitting documents across envelopes causes missing items and extra IRS letters requesting resubmission.
After filing: timing and fixes
What the IRS does after receiving your application:
– Reviews the W‑7
– Checks the tax return or exception proof
– Verifies identity and foreign status documents
– Assigns the ITIN if approved
Typical processing times (estimates from preparer guides):
– Light periods: assignment letters in about 7 weeks
– Peak season: about 9–11 weeks
What happens after approval:
– The IRS issues an ITIN assignment letter.
– The ITIN is written onto the tax return and the return is processed normally, including any refund owed.
If rejected:
– The IRS sends a notice explaining what’s missing.
– Respond by sending the corrected W‑7 or proper documents by the deadline on the notice.
Renewals:
– Follow the same document rules as new filings.
– The IRS prefers a passport because it reduces confusion with older or expired records.
– Plan renewal early — preparers suggest submitting at least 45 days before you must file a return.
Practical scheduling tips:
– If you need certified documents, schedule TAC or CAA visits well ahead; appointments fill up near deadlines and holidays.
– Avoid mailing documents you’ll need for travel in the next two months; consider a CAA instead because the IRS often keeps originals during review.
– If you must mail a passport, add tracking and keep the receipt — it’s your proof of delivery.
Mailing and address tips:
– Use the same address format on every document.
– Make sure the IRS can return mail to you; the assignment letter is sent by post (no email).
– If you move after filing, set up mail forwarding and update your address with the IRS using its address‑change process.
Additional reminders:
– An ITIN does not authorize employment. It enables you to meet tax filing duties, which can matter for immigration filings that ask for returns and payment history.
– For children, keep copies of school or medical records you used. You may need them again during renewal.
For the full, official overview of rules, exceptions, and acceptable documents, rely on the IRS ITIN information page and follow it exactly before you submit Form W‑7: https://www.irs.gov/individuals/individual-taxpayer-identification-number-itin
This guide outlines the 2026 process for obtaining or renewing an ITIN. It emphasizes filing Form W‑7 with a tax return, using passports for identification, and checking for name consistency. It clarifies that an ITIN is strictly for tax purposes, not for work authorization. Methods to avoid mailing original documents, such as using CAAs or TAC appointments, are also discussed to reduce processing delays.
