You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status.
If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and supporting documentation for the exception.
Where to apply?
Mail your W-7, tax return, proof of identity, and foreign status documents to:
Internal Revenue Service
Austin Service Center
P.O. Box 149342
Austin, TX 78714-9342
You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions.
If you will need your original documents for any purpose within 60 days of submitting your
ITIN application, you may wish to apply in person at an IRS Taxpayer Assistance Center or
CAA. You may also choose to submit certified copies of documents from the issuing agency
instead of original documents. Original documents you submit will be returned to you at the
mailing address shown on your Form W-7. You don’t need to provide a return envelope.
Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return
delivery of their documents. The IRS will then return the documents in the envelope provided
by the applicant. If your original documents aren’t returned within 60 days, you can contact the
Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents.
Make an appointment at a designated IRS Taxpayer Assistance Center. This will also prevent you from having to mail your proof of identity and foreign status document
After processing, the IRS will issue your ITIN through the mail.
When should I apply?
You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date. If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties.
How long does it take?
You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete.