To apply for an ITIN, you must submit original documents or certified copies that prove your foreign status and identity to the Internal Revenue Service. The IRS accepts only 13 specific document types, with a valid passport being the sole stand-alone option that satisfies both requirements simultaneously.
This guide provides general information based on current IRS requirements. For personalized advice, consult a tax professional or Certifying Acceptance Agent (CAA).
| Requirement | Details |
|---|---|
| Total acceptable documents | 13 |
| Only a stand-alone document | Valid passport |
| Minimum documents needed | 1 passport OR 2+ documents from the list |
| Document condition | Original or certified copies only |
| Certification requirement | Issuing agency or Certifying Acceptance Agent (CAA) |
| Processing time impact | Complete documents = faster processing |
When applying for an Individual Taxpayer Identification Number, you must provide documentation that establishes both your identity and your foreign status to the IRS. The agency has established strict guidelines regarding which documents are acceptable, limiting your options to thirteen specific types that meet their verification standards. Understanding these requirements before beginning your ITIN application process can save significant time and prevent frustrating delays in obtaining your number.
The IRS designed these requirements to prevent identity fraud while ensuring that legitimate applicants can successfully obtain their Individual Taxpayer Identification Numbers without obstacles. Every document you submit undergoes a thorough review by trained IRS personnel who verify authenticity, check for alterations, and confirm information matches your application. Proper preparation of your documentation package significantly increases your chances of first-time approval and reduces the typical processing timeline for requests.
You have two distinct options when gathering documentation for your application, depending on what identification documents you currently possess available to submit. The first pathway involves submitting a single valid passport from your country of citizenship, which serves as stand-alone proof of both requirements. The second pathway requires you to submit at least two documents from the approved list, with one proving identity and another establishing foreign status.
Most applicants find the passport option considerably simpler because it eliminates the need to obtain multiple forms of identification or navigate complex certifications. However, many individuals either lack a current passport or prefer not to risk mailing such a valuable document to government agencies for processing. In these situations, understanding which document combinations satisfy IRS requirements becomes essential to completing your ITIN application without unnecessary complications or rejections.
The Internal Revenue Service implemented stringent documentation requirements to protect the integrity of the tax system and prevent fraudulent Individual Taxpayer Identification Number applications. Identity theft and tax fraud have become increasingly sophisticated, making it essential for the IRS to verify that each applicant is entitled to identification. These verification measures benefit legitimate applicants by ensuring that their tax records remain secure and that others cannot fraudulently use their identities.
While these requirements may initially seem burdensome, they serve an important protective function for everyone participating in the United States tax system annually. The thirteen approved document types represent a careful balance between security needs and accessibility, ensuring that most legitimate applicants can provide proof. Understanding the rationale behind these requirements helps applicants approach the documentation process with appropriate diligence and attention to detail for successful applications.
A stand-alone document is one that simultaneously satisfies both the identity verification requirement and the foreign status requirement without needing additional supporting documentation. Among all thirteen acceptable documents recognized by the Internal Revenue Service, only a valid passport from your country of citizenship holds this distinction. This special status makes passports the preferred choice for most Individual Taxpayer Identification Number applicants who possess current passports from their home countries.
The passport's stand-alone status exists because this document inherently contains all information necessary to establish both who you are and that you are foreign. Your passport displays your photograph, full legal name, date of birth, citizenship country, and government-issued identification number in a standardized international format. These comprehensive features eliminate any ambiguity about your identity or foreign status, allowing the Internal Revenue Service to process your application efficiently.
Your passport must remain current and not have passed its expiration date at the time you submit your Individual Taxpayer Identification Number application. An expired passport loses its stand-alone status and cannot serve as your sole supporting document, forcing you to pursue the alternative two-document pathway. The Internal Revenue Service may accept passports that expired very recently—within the past six months—but relying on this exception represents a risky strategy.
Renewing an expired passport before beginning your ITIN application process represents the safer and more reliable approach to ensure your documentation meets all requirements. Most countries offer expedited passport renewal services for citizens living abroad, though processing times and fees vary significantly depending on your citizenship. Planning and securing a valid passport before you need to file taxes with an Individual Taxpayer Identification Number eliminates stress.
Time-saver tip: If you have a valid passport, this is the simplest path to ITIN approval—no need to gather multiple documents or arrange complex certification services.
The Internal Revenue Service accepts exactly thirteen document types for Individual Taxpayer Identification Number applications, each with specific requirements regarding what information must appear. Understanding the nuances of each option helps you determine which documents you can realistically obtain and whether they satisfy both identity and foreign requirements. Below is the comprehensive comparison of all acceptable documents with detailed information about their specific requirements and optimal uses for different situations.
| Document Type | What It Proves | Stand-Alone? | Special Requirements | Best For |
|---|---|---|---|---|
| Passport | Identity + Foreign Status | Yes | Must be current, from the citizenship country | All applicants with valid passports |
| National ID Card | Identity + Foreign Status | Potentially | Must include photo, name, address, DOB, and expiration | Applicants from countries with comprehensive national IDs |
| U.S. Driver's License | Identity Only | No | Must be current | U.S. residents needing identity proof |
| Civil Birth Certificate | Foreign Status Only | No | Must be issued by the civil registration authority | Proving a foreign birth |
| Foreign Driver's License | Identity + Foreign Status | Potentially | Must meet national ID requirements | Residents of countries with comprehensive licenses |
| U.S. State ID | Identity Only | No | Must be current | Non-drivers needing identity proof |
| Foreign Voter Registration Card | Identity + Foreign Status | Potentially | Must include photo and required details | Citizens of countries with photo voter IDs |
| U.S. Military ID | Identity Only | No | Must be current | Military members and dependents |
| Foreign Military ID | Identity + Foreign Status | Potentially | Must meet national ID requirements | Active foreign military personnel |
| Visa | Identity + Foreign Status | Potentially | Must be current or recently expired | Recent immigrants with current visas |
| USCIS Photo ID | Identity Only | No | Must be current | Immigration process participants |
| Medical Records | Identity + Foreign Status | No | Dependents under 6 only | Infants and very young children |
| School Records | Identity + Foreign Status | No | Dependents under 14, or under 18 if a student | School-age dependent children |
A passport from your country of citizenship represents the gold standard for Individual Taxpayer Identification Number applications because it combines comprehensive identity verification. The document must be issued by your national government and contain all standard passport elements, including a photograph, biographical information, and dates. Ensure your passport remains within its validity period when you submit your application, as expired passports lose their effectiveness as stand-alone documents.
National identification cards can serve as stand-alone documents similar to passports, but only if they meet comprehensive requirements established by the Internal Revenue Service. Your national ID must include a photograph of you, your full legal name, your current address, your date of birth, and an expiration date. Additionally, the card must be issued by a national government authority rather than a regional or local office to meet federal standards.
United States driver's licenses prove identity but cannot establish foreign status, meaning they must always be paired with another document that demonstrates non-citizenship. Most states issue driver's licenses to legal residents regardless of citizenship status, making these documents readily available to many Individual Taxpayer Identification applicants. The license must remain current and display your photograph, signature, and address to be acceptable for identity verification purposes under federal requirements.
Civil birth certificates establish foreign status by proving you were born outside the United States, but they do not provide identity verification since they lack photographs. The certificate must be issued by a civil registration authority in your country of birth rather than a hospital or religious institution. Original birth certificates or certified copies from the issuing government office are essential, as hospital-issued commemorative certificates do not satisfy Internal Revenue standards.
Do you have a valid passport from your country of citizenship?
|
├─ YES → Submit passport only (easiest path)
|
└─ NO → Continue to combination requirements
|
Can you provide both:
|
├─ YES → You have the required documents
|
└─ NO → You may need additional documents
Document combinations must strategically pair one item that proves your identity with another that establishes your foreign status to satisfy both requirements simultaneously. Simply submitting two identity documents or two foreign status documents will not meet IRS standards, resulting in automatic rejection and significant delays. Understanding which documents prove identity alone, which prove foreign status alone, and which can potentially prove both helps you make informed decisions.
A U.S. driver's license paired with a civil birth certificate from your home country represents one of the most common and reliable combinations. The driver's license establishes your identity through photo identification, while the birth certificate proves you were born outside the United States. This combination works particularly well for long-term U.S. residents who have obtained driver's licenses but are not citizens or permanent residents.
| Document A | Document B | Result | Why? |
|---|---|---|---|
| U.S. Driver's License | Civil Birth Certificate | ✓ Valid | Identity + Foreign Status |
| U.S. State ID | Foreign Voter Card (photo) | ✓ Valid | Identity + Foreign Status |
| U.S. Driver's License | U.S. State ID | ✗ Invalid | Both prove identity only |
| Birth Certificate | School Records | ✗ Invalid | Both prove foreign status only |
| USCIS Photo ID | Birth Certificate | ✓ Valid | Identity + Foreign Status |
A certified copy represents an exact reproduction of your original document that has been officially verified as authentic by a qualifying authority. The certifying party must examine the original document in person, create or review the copy, and then affix an official statement. This statement must include the certifier's signature, the date of certification, and an official seal or stamp from the authorizing organization.
Certified copies differ fundamentally from simple photocopies, notarized documents, or attestations that merely confirm your identity rather than the document's authenticity itself. The certification must specifically state that the copy is a true and accurate representation of the original document, not merely signature verification. Understanding this critical distinction prevents one of the most common reasons for Individual Taxpayer Identification Number application rejections that applicants encounter.
Only two categories of entities have the authority to certify documents for Individual Taxpayer Identification Number applications under current Internal Revenue Service regulations. The first category includes the original issuing agency, meaning the government office or institution that created and distributed the document initially. For example, the vital records office in your birth country can certify copies of your birth certificate since they maintain records.
The second category consists of Certifying Acceptance Agents, who are individuals or organizations specifically authorized by the Internal Revenue Service to verify identity documents. These certified acceptance agents have undergone special training and maintain agreements with the IRS allowing them to review original documents. Working with a CAA offers significant advantages, including the ability to keep your original documents while still meeting certification requirements.
Many applicants mistakenly believe that having a notary public witness their signature or notarize a document constitutes adequate certification for Individual Taxpayer applications. However, standard notarization merely confirms that you appeared before the notary and signed something, without verifying that the document itself is authentic. The Internal Revenue Service explicitly states that notarized copies alone do not satisfy its certification requirements unless the notary performs additional functions.
A notary public can certify a document copy if they compare the copy to the original document, confirm it is accurate, and provide certification. However, most notaries simply notarize signatures rather than certifying document copies, creating confusion among applicants about what constitutes acceptable certification under standards. Always explicitly request document copy certification rather than standard notarization services when working with notaries to ensure compliance with IRS requirements.
| Certification Method | Typical Cost | Processing Time | Best For | Where to Get It |
|---|---|---|---|---|
| Issuing Agency | $10-$50 per document | 2-6 weeks | Applicants with time | Government offices, embassies, and consulates |
| CAA Certification | $50-$150 per application | Same day to 1 week | Keeping originals, faster processing | Authorized tax professionals |
| IRS Taxpayer Assistance Center | Free | Same day | In-person verification | Limited IRS offices (appointment required) |
Obtaining certification directly from the agency that originally issued your document represents the most traditional approach to meeting Internal Revenue Service requirements. For birth certificates, contact the vital records office in your country or region of birth to request certified copies of original documentation. For driver's licenses, the motor vehicle department can typically provide certified copies or verification letters on official letterhead meeting standards.
This method generally costs less than using professional Certifying Acceptance Agent services, with fees ranging from ten to fifty dollars per document. However, processing times can extend significantly, especially when dealing with foreign government agencies or offices that handle high volumes of requests. International mail delays, bureaucratic processes, and communication challenges can add weeks or even months to your documentation preparation timeline unnecessarily.
Certifying Acceptance Agents provide a valuable service by examining your original documents in person, verifying their authenticity, and certifying copies for purposes. The significant advantage of CAA services is that you can present your original documents briefly for examination but retain possession afterward. This approach eliminates the risk of mailing valuable original documents to the Internal Revenue Service and waiting months for their return.
CAA services typically cost between fifty and one hundred fifty dollars per application, depending on the provider and the complexity of documentation. Most Certifying Acceptance Agents can complete the certification process during a single in-person meeting, often submitting your entire application directly afterward. This streamlined approach frequently results in faster processing times compared to mail-in applications, with some applicants receiving their Individual Taxpayer Identification sooner.
The Internal Revenue Service strongly encourages applicants to submit certified copies rather than original documents whenever possible to protect valuable identification materials. Original documents occasionally go missing during mail transit, get misplaced during processing, or suffer damage during handling by various personnel. Submitting certified copies eliminates these risks while still providing the Internal Revenue Service with the verification information they need to process effectively.
Certified copies also allow you to maintain possession of critical identification documents that you may need for other purposes during the processing period. Many applicants require their passports for travel, their driver's licenses for daily activities, or their birth certificates for other official transactions. Using certified copies means you can continue using your original documents for all necessary purposes without interruption while your application is being processed.
When you submit original documents, the Internal Revenue Service typically returns them within sixty to ninety days after processing your Individual Taxpayer application. The agency mails documents back using standard postal service delivery, which may take additional time depending on your location and mail delays. During this period, you will be without these crucial documents, which may impact your ability to travel, obtain other services, or obtain identification.
Processing times can extend beyond the typical range during peak tax season or if complications arise with your application, requiring additional review. If you need to travel internationally or anticipate requiring your original documents for other purposes within three months, submitting certified copies is critical. Planning your application timing around your need for original documents prevents situations where you are unable to travel or conduct important business.
Important: The IRS will return your original documents, but processing can take 60-90 days. Use certified copies when possible to avoid being without critical ID.
Simple photocopies of documents, regardless of quality or clarity, will be rejected automatically by the Internal Revenue Service because they lack authentication. Making copies at home, at work, or at commercial copy centers does not satisfy federal identification verification requirements, no matter how professional-looking. The absence of an authorized certifying statement, official signature, and government seal makes these copies worthless for Individual Taxpayer Identification Number purposes.
Many applicants waste time and delay their applications by submitting uncertified photocopies, assuming the Internal Revenue Service will accept them based on clarity. However, the agency maintains strict standards specifically because fraud prevention requires verifiable document authentication rather than simple visual review of copies. Always ensure every copy you submit bears proper certification from an authorized party before including it in your application package.
Documents that have passed their expiration dates generally do not satisfy Internal Revenue Service identification requirements for Individual Taxpayer Identification Number applications. An expired passport cannot serve as stand-alone proof of identity and foreign status, while expired driver's licenses or identification cards lack validity. The agency needs to verify that documents remain current to prevent the use of outdated identification that may no longer accurately represent status.
Utility bills, bank statements, credit card bills, lease agreements, and similar documents do not qualify as acceptable identification for Individual Taxpayer purposes. These secondary forms of identification may prove residence or account ownership, but do not provide the robust identity and foreign status verification. The Internal Revenue Service maintains a specific list of thirteen acceptable document types, and submissions outside this list will be rejected.
Step 1: Determine Which Documents You Have
Begin your document preparation process by conducting a thorough inventory of all identification documents currently in your possession that might qualify. Gather your passport, driver's licenses, national identification cards, birth certificates, and any other government-issued documents that could potentially serve your application. Lay these documents out and carefully review each one to verify that it contains all required information and remains current according to dates.
Step 2: Choose Your Document Strategy
After assessing available documents, decide whether to pursue the single-passport strategy or the two-document combination approach based on what you currently possess. If you have a valid passport from your country of citizenship, this represents the most straightforward path to approval. However, if you lack a current passport or prefer not to risk sending it, identify the optimal two-document combination from the options.
Step 3: Decide Between Originals and Certified Copies
Evaluate whether you can obtain certified copies of your selected documents or must submit originals based on access to certification services. Contact the issuing agencies for your documents to inquire about certified copy services, fees, processing times, and any requirements for requesting. Research Certifying Acceptance Agent services available in your area, comparing costs and convenience to issuing agency certification options for optimal decision-making.
Step 4: Get Documents Certified
If you decided to use certified copies, begin the certification process by contacting the appropriate issuing agencies or Certifying Acceptance Agents. For birth certificates, contact vital records offices in your birth country or region, requesting certified copies and inquiring about fees and times. For other documents, reach out to the respective issuing authorities, clearly explaining that you need certification for Internal Revenue Service purposes.
Step 5: Organize Documents with Form W-7
Attach your certified copies or original documents to your completed Form W-7 using paper clips rather than staples, as the IRS prefers non-permanent methods. Arrange documents in the order they are listed on your application form, creating a logical flow that makes verification easier for personnel. Ensure that all documents remain flat and undamaged, without excessive folding or wrinkling that might interfere with scanning or processing equipment.
Mistake 1: Sending Photocopies Instead of Certified Copies
Many applicants incorrectly assume that clear, high-quality photocopies of their documents will satisfy Internal Revenue Service verification requirements without proper certification. However, uncertified photocopies are automatically rejected regardless of quality because they lack the official authentication that prevents fraud and ensures authenticity. This common mistake delays applications by weeks or months while applicants obtain properly certified copies and resubmit their entire packages.
Mistake 2: Using Only Notarized Copies
Many applicants pay notary public fees to have their document copies notarized, mistakenly believing this satisfies certification requirements for Individual Taxpayer applications. However, standard notarization only confirms that you appeared before the notary and signed something, not that the document copy accurately represents. Unless the notary specifically certifies that they compared the copy to the original and confirmed its accuracy, the notarization does not meet the requirements.
Mistake 3: Wrong Document Combination
Applicants frequently submit document combinations that prove only identity or only foreign status without satisfying both requirements simultaneously, according to regulations. For example, pairing a U.S. driver's license with a U.S. state identification card provides redundant identity verification but no proof. Similarly, combining a birth certificate with school records proves foreign status twice but lacks the photographic identity verification required.
Mistake 4: Not Keeping Copies
Failing to maintain personal copies of all submitted documents represents a serious oversight that leaves applicants without proof of what they submitted. If documents are lost during mail transit or IRS processing, you will need copies to prove what was originally submitted. Additionally, copies serve as valuable reference materials when discussing your application with IRS personnel or tax professionals who need documentation.
Can I use a photocopy of my passport for ITIN?
No, simple photocopies of passports or any other documents are not acceptable for Individual Taxpayer Identification Number applications without proper certification. You must submit either your original passport or a certified copy that has been verified by the issuing embassy, consulate, or certifying authority. Uncertified photocopies will be automatically rejected regardless of quality, requiring you to resubmit with proper documentation and experiencing significant delays.
Do I have to send my original passport to the IRS?
You have the option to submit either original documents or properly certified copies, depending on what you can obtain and your preferences. Working with a Certifying Acceptance Agent allows you to present your original passport for in-person verification while the CAA certifies copies. Alternatively, you can have your country's embassy or consulate certify copies of your passport, allowing you to keep the original.
What if my passport has expired?
An expired passport cannot serve as a stand-alone document for Individual Taxpayer Identification Number applications, forcing you to pursue the two-document pathway. Passports that expired very recently—within six months—may occasionally be accepted at IRS discretion, but this represents an unreliable strategy, risking rejection. The safer approach involves either renewing your passport before applying or selecting an alternative two-document combination that proves both requirements.
Can I use my driver's license as a stand-alone document?
No, driver's licenses from either the United States or foreign countries cannot serve as stand-alone documents because they prove identity only. You must pair your driver's license with another document, such as a civil birth certificate that proves your foreign birth or citizenship. The combination of identity proof from your license and foreign status proof from another document together satisfies both requirements.
What's the difference between certified and notarized copies?
Certified copies are verified as accurate reproductions of original documents by the issuing agency or an authorized Certifying Acceptance Agent who examines originals. Notarized copies typically only confirm that you appeared before a notary and signed something, without necessarily verifying the document copy's accuracy. The Internal Revenue Service requires document certification rather than simple notarization, making it essential to request proper certification services.
Can I submit documents in my native language?
No, all documents submitted in languages other than English must be accompanied by certified English translations prepared by qualified professional translators with credentials. Both the original foreign language document and its certified translation must be submitted together as a package to meet verification requirements. Submitting documents in other languages without translation results in automatic rejection, as the Internal Revenue Service cannot verify information it reads.
For additional questions about Individual Taxpayer Identification Number documentation and application processes, visit our comprehensive FAQ page for detailed answers.
Navigating Individual Taxpayer Identification Number document requirements can be complex, especially when dealing with certification requirements or determining which document combinations satisfy verification. As a Certifying Acceptance Agent, Easy Tax Store can review your documents, provide certification services, and submit your application directly to the IRS—often resulting in faster processing times and reduced stress throughout the application process for individuals and families.
Our CAA services include:
Get started with your ITIN application today, or contact our team to discuss your specific situation.