To apply for an ITIN, the IRS requires documentation that establishes both your identity and your foreign status. Which documents you need depends on your applicant category.
A valid, unexpired passport is the only document that, on its own, can establish both identity and foreign status for most ITIN applicants under IRS rules. If a passport is not used, applicants generally need an appropriate combination of other acceptable documents.
Dependents, spouses, and certain other applicant categories can have additional or different documentation requirements than a primary applicant. Your specific requirements depend on your circumstances.
| Document | Establishes | Notes |
|---|---|---|
| Passport | Identity and foreign status | Generally accepted alone; must be current/valid |
| National identification card | Identity and foreign status | Must show photo, name, address, expiration date, and be current |
| U.S. or foreign driver's license | Identity | Typically must be combined with another document for foreign status |
| Birth certificate | Identity / foreign status (dependents) | Often required for dependents, especially under a certain age |
| U.S. visa | Foreign status | May be used in combination with other documents |
| Foreign voter registration card | Identity | May be used in combination with other documents |
| Civil/medical/school records | Identity (dependents) | May apply for certain dependent applicants under IRS rules |
This list summarizes common categories. It is not exhaustive, and the acceptable combination of documents depends on the applicant's category and circumstances.
Documents generally need to be current and, in most cases, either originals or certified copies from the issuing agency. A document is not made acceptable merely because it has been notarized — notarization alone does not satisfy IRS certification requirements in most cases.
As an IRS Certified Acceptance Agent, Sangemeel.LLC can review your documents against IRS requirements and, for eligible documents, perform CAA authentication procedures so that in many cases you do not need to mail your original passport to the IRS.
Document requirements are set by the IRS and can change. Always confirm current requirements with the official IRS ITIN documentation guidance.
Contact Sangemeel.LLC and we'll review your applicant category and documentation options.
Contact Sangemeel.LLC