ITIN GUIDE: INFORMATION

AND UPDATES ABOUT THE

IRS’S INDIVIDUAL TAX
IDENTIFICATION NUMBER
(ITIN)
TABLE OF CONTENTS
3 INTRODUCTION
4 FREQUENTLY ASKED QUESTIONS
5 RECENT CHANGES
5 RENEWALS
6 NEWLY ASSIGNED SSN
6 CONFIDENTIALITY OF ITIN INFORMATION
7 FRAUD WARNING
8 TAX PREPARATION ASSISTANCE
8 ELIGIBILITY FOR ITIN
9 HOW TO FILE
10 HOW TO APPLY
11 WHEN TO APPLY
11 WHERE TO APPLY
13 ACKNOWLEDGEMENTS
13 ABOUT US
Immigrants Rising
Iliana G. Perez

2
INTRODUCTION
The purpose of this guide is to provide information and updates about the Internal Revenue
Service’s Individual Taxpayer Identification Number (ITIN). It is important to understand
the role of ITINs given the implications of potential changes to immigration policy and
programs with the new administration.

Basic Facts:
» An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued
by the Internal Revenue Service.
» The Internal Revenue Service (IRS) issues ITINs to individuals who are required to
have a U.S. taxpayer identification number but who do not have, and are not eligible
to obtain, a Social Security number (SSN) from the Social Security Administration
(SSA).
» ITINs allow individuals ineligible for an SSN to (1) report their earnings to the IRS, (2)
open interest-bearing bank accounts with certain banks and, (3) conduct business in
the U.S.
» The IRS issues ITINs regardless of immigration status, because both citizens and
noncitizens may have a U.S. tax filing or reporting requirement under the Internal
Revenue Code.
» ITINs are intended primarily to facilitate federal tax reporting. An ITIN does not authorize
work in the U.S. or provide eligibility for Social Security benefits or the Earned Income
Tax Credit.

This guide will walk readers through the initial application and renewal process. A
separate guide discussing the use of ITINs to earn a living as an independent contractor
and entrepreneur is currently being written and will be released in early January.

3
FREQUENTLY ASKED When does renewal of ITINs begin?

QUESTIONS
January 1, 2017.

Which ITINs are expiring?

Individuals who hold ITINs with middle digits of 78 and
Some of the most frequently asked questions (FAQs) re- 79 (e.g. 9NN-78-NNNN). The IRS began sending Letter
garding ITINs are answered in this guide, including the 5821 to taxpayers with these expiring ITINs in Summer
following: 2016.

Can undocumented individuals apply for an When may I renew my ITIN?

ITIN? Taxpayers whose ITINs will expire on January 1, 2017
Yes. Any individual not eligible for a SSN may apply and can begin the renewal process beginning October 1,
file for an ITIN. 2016.

Are ITINs valid for identification? How do I renew my ITIN?

No. ITINs are not valid identification outside the federal Complete your federal tax return, complete W-7 form
tax system. Since ITINs are strictly for tax processing, and provide original documentation (or certified copies
the IRS does not apply the same standards as agencies of the documentation from the issuing agency) required
that provide genuine identity certification (e.g. state IDs/ to support the information provided on Form W-7.
driver’s license, passports, green cards, etc.).
Should I apply or renew an ITIN if I have a valid
Can I open a bank account with an ITIN? SSN?
Yes. Some banks will accept the ITIN instead of the No. Any person who applied for and received an SSN
SSN. However, you still need to provide some form of will no longer be eligible for an ITIN, since his/her SSN
identification. We suggest calling or visiting your local remains valid, even if his/her work authorization expires.
bank or credit union1 to ensure they accept the ITIN and
inquire about the types of ID they accept. Should I apply or renew an ITIN if I am a DACA
recipient?
Do ITINs enable someone to work legally? No. If you obtained DACA and used it to get a SSN you
No. ITINs are for federal income tax purposes only. Get- should not continue to use or renew your ITIN. Regard-
ting an ITIN does not change your immigration status or less of the possible termination of DACA, the assigned
your authorization to work in the United States. SSN will remain your SSN even if the individual’s work
authorization terminates.
Can ITINs be used as proof of identification to
obtain a state driver’s license?
No. ITINs are not valid for identification outside the feder-
al tax system. However, some states may accept the ITIN
as part of the driver’s licence application or verification
of residency.

Who should renew their ITIN?

Anyone who has not used their ITIN on a federal tax re-
turn at least once in the last three years should renew.
All ITINs issued before 2013 will begin expiring this year
based on a rolling schedule. You will be notified via postal
mail (using the address on your most recent income tax
form on which the ITIN appears) if your ITIN is expiring.

1 Bank of America, Chase, Wells Fargo and Capital One are some
of the banks that accept ITINs.

4
RECENT CHANGES RENEWALS
Several changes have been made to the ITIN application What Happens Once an ITIN is Renewed
and process since its inception in 1996. Once renewed, an ITIN will remain in effect unless it is
not used on a tax return for three consecutive years. It is
Since 2003 the IRS began to tighten standards for important to note that the issuance date of a renewed
issuing ITINs by requiring tax returns as proof that the ITIN is the date the ITIN was originally issued, not the
ITIN would be used for tax administration purposes.2 renewal date.
The IRS also announced that it would change the
appearance of the ITIN from a card to a letter to avoid What May Happen if an ITIN is Not Renewed
possible similarities with the SSN card. No other major Some individuals may not be aware that their ITIN
changes occurred from 2003 until 2012, when the has expired or that they must renew an expired ITIN.
IRS announced revised procedures for the 2013 filing According to the IRS, returns filed by these individuals
season, requiring original documents or copies certified will be accepted by the IRS; however, there may be a
by the issuing agency for most applications. Moreover, delay in processing these returns, and certain credits,
on November 29, 2012, the IRS announced for the first such as the Child Tax Credit6 and the American
time that ITINs would expire after five years.3 They also Opportunity Tax Credit7, may not be allowed unless the
announced that Certifying Acceptance Agents (CAAs) ITIN is renewed. This could result in a reduced refund
would be allowed to engage in the ITIN application or additional penalties and interest. The IRS will notify
process by reviewing original documents or copies these filers about the delay and any reduction in refunds
certified by the issuing agency. and credits claimed and will inform them about the need
to file Form W-7 to renew their ITIN.
A new policy was introduced on June 30, 20164, but it
became obsolete with the passage of the Tax Hikes According to NILC, the disadvantage to not renewing
Act of 2015 (PATH Act)5, enacted on December 18, is that an individual who earns the threshold amount of
2015. The new law states that ITINs that have not been income in a tax year that triggers the filing requirement for
used on a federal tax return at least once in the last three someone with their tax filing status (e.g. single, married
years would no longer be valid for use on a tax return filing jointly, head of household, etc.) is required by law
unless renewed by a taxpayer. In addition, ITINs issued to file a tax return and would need an ITIN to do so.
prior to 2013 and not used on a federal tax return in the Records of tax filings can also be helpful (and sometimes
last three years need to be renewed starting October 1, are sought by immigration law judges) during the
2016, based on a rolling renewal schedule. Starting in immigration adjustment process. For more information
Summer of 2016, the IRS began mailing Letter 5821 to on the benefits for immigrants of filing income tax
individuals holding ITINs with the middle digits of 78 or returns, please see NILC’s guide, Individual Taxpayer
79, informing them to renew their ITINs. Identification Number (ITIN): A Powerful Tool for
2 IRS Announces Revisions to ITIN Applications (Dec. 17, 2003),
Immigrant Taxpayers8.
https://www.irs.gov/uac/irs-announces-revisions-to-itin-
applications

3 IRS Strengthens Integrity of ITIN System; Revised Application

Procedures in Effect for Upcoming Filing Season (Nov. 29, 2012),
https://www.irs.gov/uac/newsroom/irs-strengthens-integrity- 6 Undocumented immigrants are currently eligible for the Child
of-itin-system-revised-application-procedures-in-effect-for- Tax Credit and the refundable portion (called the Additional Child
upcoming-filing-season Tax Credit). It is expected that the incoming Congress will attempt
to change the law to prevent this, as they have in past legislative
4 Unused ITINS to Expire After Five Years; New Uniform Policy sessions.
Eases Burden on Taxpayers, Protects ITIN Integrity (June 30,
2014), https://www.irs.gov/uac/newsroom/unused-itins-to- 7 Undocumented students may be eligible for the American
expire-after-five-years-new-uniform-policy-eases-burden-on- Opportunity Tax Credit as long as they meet the substantial
taxpayers-protects-itin-integrity presence test found in the 2015 U.S. Tax Guide for Aliens found
here: https://www.irs.gov/pub/irs-pdf/p519.pdf
5 Implementation of PATH Act ITIN Provisions, https://www.irs.
gov/pub/irs-drop/n-16-48.pdf 8 https://www.nilc.org/issues/taxes/itinfaq/

5
NEWLY ASSIGNED SSN Information Specific to DACA Recipients
DACA recipients are eligible to receive a social security
number (SSN) and therefore should not continue to use
Holders of Expired ITINs Who Have Obtained or or renew their ITIN. Regardless of the possible termination
Become Eligible for a SSN of DACA, the assigned SSN will remain their SSN even if
An individual with an expired ITIN who has obtained or the individual’s work authorization terminates. As stated
become eligible for an SSN (for example through DACA) above, all people who have obtained a SSN should
should not renew the ITIN and should discontinue using send letters to the IRS and credit agencies requesting
it. It is improper to use both the ITIN and the SSN to transfer all tax and credit history from the ITIN to their
assigned to the same person to file tax returns. SSN.

How to Notify the IRS About Your New SSN

It is your responsibility to notify the IRS so it can combine CONFIDENTIALITY OF ITIN
INFORMATION
all of your tax records under one identification number.
If you do not notify the IRS when you are assigned a
SSN, you may not receive credit for all wages paid and
taxes withheld, which could reduce the amount of any
refund due. Individuals who become eligible to obtain a ITIN information is partially protected by Internal Revenue
SSN (i.e. DACA or permanent residents) should obtain Code § 6103, which generally prohibits the IRS from
one from the Social Security Administration (SSA) and disclosing taxpayer information, including to other federal
visit a local IRS office9, or write a letter explaining that agencies.12 However, there are important exceptions that
you have now been assigned a SSN and want your tax you should be aware of. In general, the IRS is required
records combined. Include your complete name, mailing to disclose taxpayer information to state agencies
address, and ITIN along with a copy of your social responsible for tax administration, to law enforcement
security card and a copy of the CP 565, Notice of ITIN agencies for investigation and prosecution of non-
Assignment, if available. Appendix A10 for an example tax criminal laws, or to powers of attorney and other
of a letter. The IRS will void the ITIN and associate all designees.13 The IRS may also provide limited disclosure
prior tax information filed under the ITIN with the SSN. of information in the course of official tax administration
Send your letter to: investigations to third parties if necessary to obtain
information that is not otherwise reasonably available.14
Internal Revenue Service
Austin, TX 73301-0057 It is important to know that for the most part, under
current law, information on the ITIN is protected from
Note: In addition to sending a letter to the IRS, you may being shared with other federal agencies, including
also send letters to the credit agencies requesting to immigration agencies. According to NILC, to change the
change your ITIN to a SSN. The letter should include confidentiality of tax related information, including ITIN
name, mailing address and copies of your ITIN, SSN and information, Congress would have to change the law,
identification. See Appendix B11 for an example of a as the confidentiality protections are codified in the IRS
letter. Code 6103. The IRS, historically, has been very invested
in maintaining the confidentiality of its information, since
the IRS does not want to see the inevitable reduction
9 You may find your local IRS office using the IRS Local Office in tax revenue that would result if the confidentiality
Locator found here: https://apps.irs.gov/app/officeLocator/
index.jsp 12 Disclosure of Official Information, Disclosure to Persons with
a Material Interest (January 05, 2016), https://www.irs.gov/irm/
10 Letter Notifying IRS About New SSN, https://docs.google. part11/irm_11-003-002.html
com/document/d/1DsUNaOYU0iIT7Uaxfwl0a2dVCFzSJ-
bcscHdOzTNbs8/edit?usp=sharing 13 Disclosure Laws (October 15, 2015), https://www.irs.
gov/government-entities/federal-state-local-governments/
11 Credit History Transfer Letter, https://docs.google.com/ disclosure-laws
document/d/1Vax8JVCtbmnD3WE3jSXAxcUL6nyEnnQQVvle1Je
a1ic/edit?usp=sharing 14 Ibid.

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protections were weakened. At this point, no one can Find out about their service fees. Avoid preparers
predict what the incoming administration may try to do. who base their fee on a percentage of your refund or
Therefore, undocumented immigrants should know that those who claim they can obtain larger refunds than
there is some risk associated with applying and filing for other preparers. Also, always make sure any refund due
a ITIN. is sent to you or deposited into an account in your name.
Under no circumstances should all or part of your refund

FRAUD WARNING
be directly deposited into a preparer’s bank account.

Ask if they offer electronic filing. Any paid preparer

who prepares and files more than 10 returns for clients
Similar to immigration services, you should be very must file the returns electronically, unless the client opts
careful when choosing a tax preparer. You do not want to file a paper return. More than 1 billion individual tax
to become a victim to any scheme that offers unrealistic returns have been safely and securely processed since
wealth or exemption from your obligation to file tax returns the debut of electronic filing in 1990. Make sure your
and/or pay taxes. While most preparers provide excellent preparer offers IRS e-file.
and honest service to their clients, a few unscrupulous
tax return preparers file false and fraudulent tax returns Make sure the tax preparer is accessible. Make
and ultimately defraud their clients. It is important to sure you will be able to contact the tax preparer after the
know that even if someone else prepares your return, return has been filed, even after the April due date, in
you are ultimately responsible for all the information on case questions arise.
the tax return, which is why it is very important to choose
your tax preparer wisely. Provide all records and receipts needed to
prepare your return. Reputable preparers will request
The IRS prepared the following points to keep in mind to see your records and receipts and will ask you multiple
when considering paying someone else to prepare your questions to determine your total income and your
taxes.15 qualifications for expenses, deductions and other items.
Do not use a preparer who is willing to electronically file
Check the person’s qualifications. New regulations your return before you receive your Form W-2 using your
require all paid tax return preparers to have a Preparer last pay stub. This is against IRS e-file rules.
Tax Identification Number (PTIN). In addition to making
sure they have a PTIN, ask if the preparer is affiliated Never sign a blank return. Avoid tax preparers that
with a professional organization and attends continuing ask you to sign a blank tax form.
education classes. The IRS is also phasing in a new test ●
requirement to make sure those who are not an enrolled Review the entire return before signing it. Before
agent, CPA, or attorney have met minimal competency you sign your tax return, review it and ask questions. Make
requirements. Those subject to the test will become a sure you understand everything and are comfortable with
Registered Tax Return Preparer once they pass it. the accuracy of the return before you sign it.
●
Check the preparer’s history. Check to see if the Make sure the preparer signs the form and
preparer has a questionable history with the Better includes his or her preparer tax identification
Business Bureau and check for any disciplinary actions number (PTIN). A paid preparer must sign the return
and licensure status through the state boards of and include his or her PTIN as required by law. Although
accountancy for certified public accountants; the state the preparer signs the return, you are responsible for the
bar associations for attorneys; and the IRS Office of accuracy of every item on your return. The preparer must
Enrollment for enrolled agents. also give you a copy of the return.

15 Tips for Choosing a Tax Return Preparer (January 2012),

https://www.irs.gov/uac/tips-for-choosing-a-tax-return-
preparer

7
TAX PREPARATION taxpayers, particularly those who are 60 years of age
and older, specializing in questions about pensions and

ASSISTANCE
retirement-related issues unique to seniors. Please refer
to Publication 3676-B19 for additional information on
the types of services they provide and what to bring.

The IRS can help many taxpayers prepare their own VITA and TCE sites are generally located at community
returns without the assistance of a paid preparer. Before and neighborhood centers, libraries, schools, shopping
seeking a paid preparer, taxpayers might consider how malls and other convenient locations across the country.
much information is available directly from the IRS To locate the nearest VITA or TCE site near you, use the
through the IRS Web site. Below are a few options VITA Locator Tool20 or call 800-906-9887.
available through the IRS:
When looking for a TCE site keep in mind that a majority
1. If you feel comfortable doing your own taxes, you of the TCE sites are operated by the AARP Foundation’s
may want to use Free File Software if your income is Tax Aide program. To locate the nearest AARP TCE Tax-
$62,000 or less and Free File Fillable Forms if your Aide site between January and April use the AARP Site
income is greater than $62,000. The IRS Free File16 is Locator Tool21 or call 888-227-7669.
a partnership between the IRS and the Free File Alliance,
a group of industry-leading private-sector tax preparation Please note that there is no one size fits all in tax
companies that have agreed to provide free commercial preparation, you are the only one who can find the best
online tax preparation and electronic filing. tax preparer for your needs. The key is to be informed, do
your own research and ask questions.
2. You may also use commercial tax preparation
software17 and file your taxes electronically. You can
pay electronically, as well. ELIGIBILITY FOR ITIN
3. You may find an authorized IRS e-file provider in
your area through the IRS. The IRS provides an online Individuals who identify with one the following categories
database for all Authorized IRS e-file Providers that may file for an ITIN:
choose to be included in the database. You can locate
the closest Authorized IRS e-file Providers in your area » Does not have a SSN and are not eligible to obtain
where you can electronically file your tax return using the one
IRS e-file Provider Locator18. » Nonresident alien who is required to file a U.S. tax
return
There is also a free tax return preparation for qualifying
taxpayers available through programs such as the » U.S. resident alien who is (based on days present in
Volunteer Income Tax Assistance Program (VITA) and the United States) filing a U.S. tax return.
Tax Counseling for the Elderly (TCE). VITA offers free » Dependent or spouse of a U.S. citizen/resident alien.
tax help to people who generally make $54,000 or less, » Dependent or spouse of a nonresident alien visa
persons with disabilities and limited English speaking holder.
taxpayers who need assistance in preparing their own
tax returns. IRS-certified volunteers provide free basic
income tax return preparation with electronic filing
to qualified individuals. TCE offers free tax help for all
16 For more information on Free File, visit https://www.irs.gov/
uac/free-file-do-your-federal-taxes-for-free 19 Publication 3676-B, https://www.irs.gov/pub/irs-pdf/
p3676bsp.pdf
17 For more information on e-file with commercial tax prep software,
visit https://www.irs.gov/uac/efile-with-commercial-software 20 VITA Locator Tool, https://irs.treasury.gov/freetaxprep/

18 IRS e-file Provider Locator, https://www.irs.gov/uac/ 21 AARP Site Locator Tool, https://secure.aarp.org/applications/
authorized-irs-e-file-providers-for-individuals VMISLocator/searchTaxAideLocations.action

8
HOW TO FILE ITIN application, you may wish to apply in person at an
IRS Taxpayer Assistance Center or CAA. See Where To
Apply, later.
This information comes directly from the IRS, for additional
information see the updated online instructions here22. 4. The documentation you provide must be current (that
is, not expired).
You may file or renew an ITIN by completing Form W-723,
which you may download for free on the IRS website. There are 13 acceptable documents as shown in the
The form and instructions were updated September table below. At least one document must contain your
2016, so make sure to download and complete the photograph, unless you’re a dependent under age
most current version of the forms. The form requires 14 (under age 18 if a student). Also, you may later be
supporting documentation to prove foreign status and required to provide a certified translation of foreign-
identity. The documentation you provide must meet the language documents.
following requirements:
If you submitting an original passport or certified copy
1. You must submit documentation to establish your from the issuing agency then you do not need to submit
identity and your connection to a foreign country (“foreign any other documentation.
status”). Applicants claimed as dependents must also
prove U.S. residency unless the applicant is from Mexico Proof of U.S. residency for applicants who are
or Canada or the applicant is a dependent of U.S. military dependents.
personnel stationed overseas. Applicants claimed as dependents must also prove U.S.
residency unless the applicant is from Mexico or Canada
2. You must submit original documents, or certified or the applicant is a dependent of U.S. military personnel
copies of these documents from the issuing agency, stationed overseas. Effective October 1, 2016, a
that support the information provided on Form W-7. A passport that doesn’t have a date of entry will no longer
certified document is one that the original issuing be accepted as a stand-alone identification document
agency provides and certifies as an exact copy of the for dependents, unless the dependents are from Mexico,
original document and contains an official stamped Canada, or dependents of U.S. military personnel
seal from the agency. You may be able to request a stationed overseas. Applicants will be required to submit
certified copy of documents at an embassy or consulate. (along with the supporting documentation listed above):
However, services may vary between countries, so » If under 6 years of age: A U.S. medical record that
it is recommended that you contact the appropriate lists the applicant’s name and U.S. address.
consulate or embassy for specific information. » If under 18 years of age: A U.S. school record that
lists the applicant’s name and U.S. address.
3. Note: Original documents you submit will be returned » If 18 years of age or older: U.S. school records, rental
to you at the mailing address shown on your Form W-7. statement, utility bill, or bank statement that lists the
You don’t need to provide a return envelope. Applicants applicant’s name and U.S. address.
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 call the IRS (see
Telephone help, earlier). If you will need your documents
for any purpose within 60 days of submitting your

22 Instructions for Form W-7 (09/2016), https://www.irs.gov/

instructions/iw7/index.html

23 Application for IRIS ITIN, https://www.irs.gov/pub/irs-pdf/

fw7.pdf

9
 for below. At least one document must contain your photograph,
ng unless you're a dependent under age 14 (under age 18 if a
student). You may later be required by the IRS to provide a
der certified translation of foreign-language documents.

eral Can be used to 2. Your original tax return(s) for which the ITIN is needed.
d Do establish:
Supporting Documentation
Attach Form W-7 to the front of your tax return. If you’re
Foreign applying for more than one ITIN for the same tax return
Identity
status
(such as for a spouse or dependent(s)), attach all Forms
Passport (the only stand-alone document*) x x
W-7 to the same tax return. Leave the area of the SSN
e U.S. Citizenship and Immigration Services (USCIS)
photo identification x x
blank on the tax return for each person who is applying
Visa issued by the U.S. Department of State x x
for an ITIN. After your Form W-7 has been processed,
ou the IRS will assign an ITIN to the return and process the
U.S. driver’s license x
ar
U.S. military identification card x
return.
Foreign driver’s license x
Foreign military identification card x x
3. Original documents, or certified copies of these
If you
National identification card (must contain name,
documents from the issuing agency, required to support
photograph, address, date of birth, and expiration date) x x the information provided on Form W-7. The required
U.S. state identification card x supporting documentation must be consistent with
Foreign voter’s registration card x x the applicant’s information provided on Form W-7. For
Civil birth certificate x** x example, the name, date of birth, and country(ies) of
ur free Medical records (valid only for dependents under age 6) x** x citizenship shown in the documentation must be the
on or
he School records (valid only for dependents under age 18 same as on Form W-7, lines 1a, 4, and 6a.
if a student) x** x
* Applicants claimed as dependents who need to prove U.S. residency must
provide additional documentation if the passport doesn’t have a date of entry Make sure to make copies of the entire application
into the United States. See Proof of U.S. residency for applicants who are packet for your records. Please note that if you submit
dependents, below.
** May be used to establish foreign status only if documents are foreign. a Form W-7, all future ITIN notices and correspondence
that you receive will be in English. If you prefer to receive
them in Spanish, submit Form W-7(SP)25.
entity
IfIf you
you submit
checkanbox original
d for valid passport or a of
a dependent certified
a U.S.copy from or
citizen
the issuing agency, you don’t need to submit any other
resident alien, then you may submit an original valid
documents from the table, unless the passport is for a
To renew your ITIN.
the
d passport
dependent(or andadoesn’t
certified copy
include from
a date the issuing agency)
of entry. ITINs with middle digits other than 78 or 79 that have
Proof of U.S. residency
without any other documents to prove for applicants who areyour “foreign been in use within the last three consecutive tax years
ies of dependents. Applicants claimed as dependents must also
status” or “identity” only if the passport
prove U.S. residency unless the applicant is from Mexico has a U.S. or date should not be renewed and require no immediate action
one Canada or the applicant is a dependent of U.S.
of entry. Otherwise, you must submit at least two of the military from the ITIN holder. According to the IRS, individuals
an personnel stationed overseas. A passport that doesn’t have a
documents listed
date of entry will not in
bethe chartas
accepted above.
a stand-alone identification should continue to file, tax returns using these existing
a document for dependents, unless the dependents are from ITINs until a schedule for expiration and renewal for the
Mexico, Canada, or dependents of U.S. military personnel
next set of numbers.
r HOW TO APPLY
stationed overseas. In these cases, applicants will be required to
submit at least one of the following original documents in
addition to the passport in order to prove U.S. residency. If your ITIN is expiring or has expired and the ITIN will be
If under 6 years of age: A U.S. medical record that lists the
applicant’s name and U.S. address. included on a U.S. federal tax return, follow the guidelines
Below are guidelines for applying for a new ITIN or below to submit your renewal application. Applications
for renewal may be filed as early as October 1, 2016. If
-2- renewing an Instructions
existing ITIN. This information
for Form also comes
W-7 (Rev. October 2017)
directly from the IRS, for additional information see the your ITIN will not be included on a U.S. federal tax return,
you don’t need to renew your ITIN at this time.
updated online instructions here24.

1. Your completed Form W-7.

To receive an ITIN for the first time.
2. Original documentation, or certified copies of the
If you’ve never had an ITIN before and are submitting an
documentation from the issuing agency, required to
application for a new ITIN, include the following in your
support the information provided on Form W-7. The
application package.
required supporting documentation must be consistent
with the applicant’s information provided on Form W-7.
1. Your completed Form W-7.
24 Instructions for Form W-7 (09/2016), https://www.irs.gov/ 25 Solicitud de Número de Identificación Personal del
instructions/iw7/index.html Contribuyente del Servicio de Impuestos Internos, https://www.irs.
gov/pub/irs-pdf/fw7sp.pdf

10
For example, the name, date of birth, and country(ies) Internal Revenue Service
of citizenship shown in the documentation must be ITIN Operation
the same as on Form W-7, lines 1a, 4, and 6a. See P.O. Box 149342
Supporting Documentation Requirements, earlier, for a Austin, TX 78714-9342
list of documentation that can be submitted along with
your renewal package. By private delivery services. If you use a private
delivery service, submit your Form W-7, your tax return,
All family members listed on a tax return may renew their if applicable (or other documents required by an excep-
ITINs at the same time. tion), and the supporting documentation to:

WHEN TO APPLY Internal Revenue Service

ITIN Operation
3651 S. Interregional, Hwy 35
Mail Stop 6090-AUSC
To receive an ITIN for the first time. If you’re ap- Austin, TX 78741-0000
plying for a new ITIN, complete and attach Form W-7
to your tax return when you file the tax return for which In person. Designated IRS Taxpayer Assistance
the ITIN is needed. If you’re unable to file your tax return Centers (TACs) can verify original documentation and
by the due date, you must file an application for an ex- certified copies of the documentation from the issuing
tension of time to file. Failure to timely file the tax return agency for primary and secondary applicants and their
with a complete Form W-7 and required documentation dependents. For dependents, TACs can verify pass-
may result in the denial of refundable credits, such as ports, national identification cards, and birth certificates.
the Child Tax Credit and the American Opportunity Tax These documents will be returned to you immediately.
Credit. Service at TACs is by appointment only . Appointments
can be scheduled by calling 1-844-545-5640. TACs
You can’t electronically file (e-file) a return using an ITIN that don’t offer ITIN document authentication service
in the calendar year the ITIN is assigned. If you need will mail the original documents, Form W-7, and tax
to file multiple year returns, you can attach them all to return to the IRS Austin Service Center for processing.
your Form W-7 and submit them to the IRS. Once your
ITIN is assigned, you can e-file returns in the following Through an acceptance agent. You can also apply
years. For example, if you apply for and receive an ITIN through one of the two types of acceptance agents
in 2017, you may not e-file any tax return using that ITIN authorized by the IRS.
(including prior year returns) until 2018. Do not file your 1. Acceptance Agent (AA).
tax return without Form W-7. 2. Certified Acceptance Agent (CAA).

To renew your ITIN. If you’re renewing an existing Acceptance Agent (AA). An Acceptance Agent
ITIN, you may submit your Form W-7 renewal applica- (AA) can help you complete and file Form W-7. To get
tion (without filing a tax return) as early as October 1, a list of agents, visit IRS.gov and enter “acceptance
2016. If you don’t renew your expired ITIN and you file agent program” in the search box. An AA will need to
a U.S. federal tax return with the expired ITIN, there may submit original documentation or certified copies of the
be a delay in processing your tax return. documentation from the issuing agency to the IRS for
all applicants.

WHERE TO APPLY Certified Acceptance Agent (CAA). A Certified

Acceptance Agent (CAA) can verify original documen-
tation and certified copies of the documentation from
the issuing agency for primary and secondary appli-
By mail. Mail Form W-7, your tax return and supporting
cants and their dependents. For dependents, CAAs can
documents to the following address:
only verify passports and birth certificates. The CAA will
return the documentation immediately after reviewing its

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authenticity.

Processing times. Allow 7 weeks for the IRS to notify you of your ITIN application
status (9 to 11 weeks if you submit the application during peak processing periods
(January 15 through April 30) or if you’re filing from overseas). If you haven’t received
your ITIN or correspondence at the end of that time, you can call the IRS to find out the
status of your application.

Telephone help. If, after reading these instructions and our free publications, you’re
not sure how to complete your application or have additional questions, call 1-800-829-
1040 if you’re in the United States. If you’re outside the United States, call 267-941-
1000 (not a toll-free number) for assistance.

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ACKNOWLEDGEMENTS
We are grateful for the valuable insight, research, feedback and revisions from the
National Immigration Law Center (Josh Stehlik, Gabrielle Lessard, Ignacia Rodriguez,
Jackie Vimo, Avideh Moussavian and Tanya Broder), Asian Americans Advancing Justice
– Asian Law Caucus (Winifred Kao and Aarti Kohli), the Immigrant Legal Resource
Center (Sally Kinoshita and Jose Magana-Salgado) and Kathy Gin.

ABOUT US
IMMIGRANTS RISING
Founded in 2006, Immigrants Rising transforms individuals and fuels broader changes.
With resources and support, undocumented young people are able to get an education,
pursue careers, and build a brighter future for themselves and their community. For
more information, visit immigrantsrising.org.

ILIANA G. PEREZ
liana G. Perez was born in Hidalgo, Mexico and immigrated alongside her mother, father
and younger brother to the U.S. at the age of eight. Iliana grew up in Turlock, CA and
navigated the educational system as an undocumented student for 18 years until she
became a DACA recipient in 2013. Iliana attended CSU-Fresno on a full-ride schol-
arship through the Smittcamp Family Honor’s Program, where she graduated from in
2009 with a B.A. in Mathematics and a minor in Economics. Iliana earned a M.A. in
Economics from Claremont Graduate University in 2015 and is completing a Ph.D. in
Education Policy, Evaluation and Reform. Her research focuses on the educational and
occupational attainment of immigrant and deported youth, economics of immigration,
and immigrant entrepreneurs.

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