IRS Office Visit Guide
How to apply for or renew an ITIN at an IRS office
Form W-7 in person: why it beats mailing your passport, which documents count, processing times, and what an ITIN does and does not do.
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues to people who need to file a US tax return but are not eligible for a Social Security number. You can apply by mail, through a Certifying Acceptance Agent, or in person at a Taxpayer Assistance Center. In-person is the option most people should pick.
Why in person: when you mail Form W-7 you must include your original passport or other identity documents, and the IRS keeps them for weeks. At a TAC, a representative authenticates the originals during your appointment and hands them straight back.
Who needs an ITIN
- Nonresident aliens required to file a US return
- Resident aliens filing based on days present in the US
- Spouses and dependents of US citizens, resident aliens or visa holders who are claimed on a return
- Anyone with a US filing requirement who cannot get an SSN
An ITIN is for tax purposes only. It does not authorize work, does not affect immigration status and does not make you eligible for Social Security benefits or the Earned Income Tax Credit.
What to bring
- Form W-7, completed and signed. Download it from irs.gov and fill it out before the visit.
- Your federal tax return, complete and signed, with the W-7 attached to the front. Most first-time applicants must file a return with the application; the exceptions are listed in the W-7 instructions.
- Identity documents. A valid passport is the only document that proves both identity and foreign status on its own. Without one, you need two documents from the IRS list, such as a national ID card, foreign birth certificate, foreign driver's license, or US visa.
- For dependents under 18: proof of US residency, such as school records or medical records showing a US address.
Renewals
An ITIN expires if it has not been used on a federal return for three consecutive years. Renewals use the same Form W-7 with the "Renew an existing ITIN" box checked, and you do not need to attach a return unless you are filing one at the same time. Renew before you file — a return submitted with an expired ITIN is processed without the credits and exemptions tied to that number.
Processing time
Plan on seven weeks for the IRS to issue the number by mail, and nine to eleven weeks during peak season (January to April) or if you are applying from abroad. In-person authentication does not speed up processing; it only saves your documents from the mail.
The appointment
Book through 844-545-5640 and say the visit is for an ITIN with document authentication. Not every TAC offers this — the office pages on this site list whether "ITIN applications and Form W-7 document authentication" is available at each location. Bring every person named on the application; the IRS must see the dependent, not just their documents.
Common rejection reasons
- Applying with no return attached and no valid exception
- Passport expired, or a photocopy instead of the original
- Name on the W-7 does not exactly match the passport
- Dependent applications without US residency proof
- Applying for an ITIN when the person is actually eligible for an SSN
Frequently asked questions
Can I apply without filing a return?
Only if you meet one of the exceptions in the W-7 instructions, such as being a nonresident claiming a treaty benefit or receiving certain types of US income. Otherwise the return must go with the application.
Does the TAC accept the tax return too?
Yes. The representative takes the W-7 and the attached return together and forwards them for processing.
Is there a fee?
No. Applying at a TAC is free. Certifying Acceptance Agents are private professionals and do charge.