When applying for an Individual Taxpayer Identification Number (ITIN), the IRS requires specific, original documents or certified copies from the issuing agency to verify your identity and foreign status. The primary acceptable proofs of identity are a valid passport or a combination of other documents, such as a national identification card, driver’s license, or birth certificate, along with a visa if applicable. The key rule is that you must submit the original documents or certified copies; photocopies or notarized copies are not accepted, and your documents will be returned to you by mail after processing. For a streamlined process and expert guidance, many applicants find it helpful to consult a professional service like the one offered for 美国ITIN税号申请.
Understanding the Core Document Requirements
The IRS designed the ITIN application process (using Form W-7) to accurately identify individuals who are not eligible for a Social Security Number but have a U.S. tax filing requirement. The document requirements are strict to prevent fraud. The most critical point to understand is the difference between a certified copy and a notarized copy. A certified copy is made by the original issuing agency—like a vital records office for a birth certificate or a motor vehicle department for a driver’s license—and includes an official seal, stamp, or signature. A notarized copy is simply a photocopy that a notary public has witnessed you sign; this is not sufficient for the IRS.
Your documents must be current. The IRS will not accept expired documents, with the sole exception of passports. An expired passport is acceptable only if it was used to enter the United States and the expiration date is within the last 12 months. For all other IDs, like driver’s licenses or national ID cards, they must be unexpired.
The Gold Standard: The Passport
The simplest and most widely recommended path is to use your valid, unexpired passport. The IRS accepts a passport as a standalone document that satisfies both the identity and foreign status requirements. You do not need to submit any additional documents if you provide your passport. This is why it’s considered the gold standard for ITIN applications. Data from tax preparers suggests that applications submitted with a passport are processed faster and have a lower rate of rejection due to documentation issues.
Alternative Document Combinations
Not everyone has a passport, or it might be with another government agency (e.g., for a visa renewal). In these cases, you must provide a combination of two or more documents from the lists below. One document must verify your identity, and another must verify your foreign status.
Documents that Establish Identity:
- Driver’s license (must be unexpired)
- National identification card (must contain your name, photograph, address, date of birth, and expiration date)
- U.S. state identification card
- U.S. military identification card
- Foreign voter registration card
- Foreign driver’s license
Documents that Establish Foreign Status:
- Birth certificate (with official translation if not in English)
- Civil birth registration
- Consular Report of Birth Abroad
- Foreign adoption decree
- Immigration-related documents, such as a visa, I-94 arrival/departure record, or U.S. Citizenship and Immigration Services (USCIS) photo identification
A common and accepted combination is a national ID card (for identity) and a birth certificate (for foreign status). Another is a foreign driver’s license and a visa. The table below outlines some typical, acceptable pairings.
| Scenario | Primary Document (Identity) | Supporting Document (Foreign Status) |
|---|---|---|
| Applicant without a passport but has a national ID | National Identification Card | Original or certified copy of Birth Certificate |
| Applicant in the U.S. on a visa | Driver’s License (U.S. or Foreign) | U.S. Visa and/or I-94 Record |
| Applicant with a U.S. state ID | State Identification Card | Consular Report of Birth Abroad |
Special Considerations for Dependents
Applying for an ITIN for a child or other dependent follows the same document rules, but with added layers of scrutiny. You must prove the dependent’s identity and their relationship to you. For a child, the passport alone is sufficient. If using alternative documents, the child’s birth certificate is essential to establish both foreign status and the familial relationship. The IRS pays close attention to the consistency of names across all documents. The name on the application (Form W-7) must exactly match the name on the identity documents. Hyphens, middle names, and spelling must be consistent to avoid delays.
The Critical Role of Acceptance Agents
To avoid mailing your original, irreplaceable documents to the IRS, you can use the services of an Certifying Acceptance Agent (CAA). CAAs are authorized by the IRS to review your original documents, verify their authenticity, and submit certified copies of them along with your W-7 form. This is a hugely valuable service as it minimizes the risk of your passport or birth certificate being lost in the mail. The CAA will physically examine your originals, prepare the necessary documentation, and give your originals back to you immediately. This process adds a layer of security and peace of mind, though there may be a fee for the service.
Navigating Common Pitfalls and Rejections
A significant percentage of ITIN applications are delayed or rejected due to avoidable document errors. Here are the most common issues:
- Expired Documents: Submitting an expired driver’s license or national ID card (remember, the passport exception is very specific).
- Insufficient Copies: Sending a photocopy or a notarized copy instead of the original or a certified copy from the issuing agency.
- Name Mismatches: The name on the tax return (if filed with the W-7) does not match the name on the identity documents. For married individuals, this is a common issue if IDs are in a maiden name.
- Missing Translations: Any document not in English must be accompanied by a full English translation. The translator must sign a certification of accuracy.
- Incomplete Forms: The W-7 form itself must be filled out completely and correctly, as it instructs the IRS on which documents you are submitting.
Planning ahead is crucial. If you need to request a certified copy of your birth certificate from your home country, that process can take several weeks or even months. Factor this time into your application schedule, especially if you are facing a tax filing deadline.