Applying for an ITIN requires submitting specific documents to the IRS — and getting them wrong is one of the most common reasons applications are rejected or delayed. The IRS accepts exactly 13 types of documents for identity and foreign status verification, each with strict requirements around expiry dates, photographs, and what information they must display. Missing even one requirement means your application is returned, adding weeks or months to your timeline.
This guide covers every document the IRS accepts, which ones work best for your situation, and how to submit without mailing your original passport.
What the IRS Is Verifying and Why It Matters
Every ITIN application must prove two things to the IRS:
- Your identity — that you are who you say you are
- Your foreign status — that you are not a U.S. citizen or lawful permanent resident
Both requirements must be satisfied with official, current, government-issued documents. The IRS does not accept photocopies, notarized copies submitted directly by applicants, or expired documents. Every document must also display your name and photograph (with limited exceptions for dependents), and must match the name you use on Form W-7 exactly.
Before gathering documents, confirm whether you qualify as a non-U.S. resident for tax purposes — the IRS residency determination affects which ITIN application reason you select on Form W-7, which in turn determines what supporting documentation you need.
The Complete List of 13 IRS-Accepted Documents
The IRS accepts the following 13 documents as proof of identity, foreign status, or both. Documents must be current — not expired at the time you submit your application. If a document does not normally include an expiry date, the IRS will accept it if it was issued within the past 12 months.
#
Document
Proves identity
Proves foreign status
Photo required
1
Passport (any country)
✓
✓
✓
2
National identity card
✓
✓
✓
3
U.S. driver’s license
✓
—
✓
4
Civil birth certificate
✓
✓
—
5
Foreign driver’s license
✓
—
✓
6
U.S. state ID card
✓
—
✓
7
Foreign voter registration card
✓
✓
✓
8
U.S. military ID card
✓
—
✓
9
Foreign military ID card
✓
✓
✓
10
U.S. Citizenship and Immigration Services (USCIS) photo ID
✓
✓
✓
11
Visa issued by the U.S. Department of State
✓
✓
✓
12
U.S. or foreign school records
✓
—
— (dependents under 14 only)
13
Medical records
✓
—
— (dependents under 6 only)
Why a Passport Is the Best Option
A valid passport is the only document on the IRS list that satisfies both the identity and foreign status requirements on its own. Every other document on the list proves only one of the two, meaning if you do not use a passport, you must submit at least two documents, and at least one must include a photograph.
For applicants who do have a valid passport, it is always the simplest and safest choice. It eliminates the risk of submitting an incomplete documentation package and reduces the chance of rejection.
What the IRS needs from your passport:
- It must be current (not expired)
- All relevant pages must be included — not just the photo page
- Your name must match the name on Form W-7 exactly, including middle names and any diacritical marks
If You Don't Have a Passport: Two-Document Combinations
If you do not have a valid passport, you must provide at least two documents from the list above, with these rules:
- At least one must show a photograph
- Together, they must prove both your identity and your foreign status
- Both must be current and official
Practical combinations that work:
If you are from...
Identity document
Foreign status document
Canada or Mexico
Foreign driver’s license (photo)
Civil birth certificate
Any country
National identity card (photo + foreign status)
No second document needed
Any country
Foreign voter registration card (photo + foreign status)
No second document needed
Any country
Foreign military ID (photo + foreign status)
No second document needed
Any country
U.S. visa (photo + foreign status)
Foreign driver’s license or birth certificate
National identity card requirements: The card must display your photo, full name, current address, date of birth, and expiration date. Cards that are missing any of these fields do not qualify.
The Supporting Tax Document
Beyond identity and foreign status documents, your ITIN application must also explain to the IRS why you need a tax identification number. In most cases, this means attaching a completed U.S. tax return to your Form W-7. The tax return creates the IRS-recognized tax purpose that triggers your eligibility.
Common supporting tax documents by situation:
Your situation
Supporting document
Non-resident with U.S. income
Completed Form 1040-NR (U.S. Nonresident Alien Income Tax Return)
Foreign seller of U.S. property
Forms 8288-A or 8288-B (FIRPTA withholding documents)
Claiming tax treaty benefits
Withholding certificate or income statement from U.S. payer
Passive income (dividends, interest, rents)
Form 1042-S from the U.S. payer showing withholding
Partner in a U.S. partnership
Schedule K-1 or withholding statement
Dependent or spouse on a U.S. return
The primary filer’s completed tax return with the dependent listed
What if you don’t need to file a return? The IRS recognizes five exceptions that allow an ITIN application without attaching a tax return — including passive income subject to withholding, mortgage interest reporting, partnership income, scholarships or grants, and tax treaty benefits. The full guide to applying for an ITIN without a tax return explains each exception and the documentation required for each.
The Critical Difference: Original, Certified, and Notarized Documents
This is the most misunderstood part of the ITIN document process — and the most common source of rejection.
Document type
Accepted?
Details
Original document
✓ Yes
The actual physical document issued to you by the government
Certified copy
✓ Yes — with conditions
A copy officially certified by the original issuing agency (e.g., a passport copy certified by the embassy that issued it). Must bear the agency’s official stamp or seal.
Notarized copy
✗ No
A copy signed by a notary public is not accepted — notarization is not the same as certification
Certified copy from a CAA
✓ Yes
An IRS-authorized Certifying Acceptance Agent can certify copies of your identity documents on the IRS’s behalf
The distinction between certified and notarized copies trips up many applicants. A notary confirms that you signed a document in their presence — they do not certify the document’s authenticity. The IRS requires that the document be authenticated by the agency that originally issued it or by an IRS-authorized CAA.
How to Avoid Mailing Your Original Passport
When applicants submit directly to the IRS by mail, they must include original documents. The IRS returns original documents to the address on Form W-7, typically within 60 days — but international mail delays, lost documents, and the need to travel without a passport while it is in transit make this a significant risk for non-U.S. residents applying from abroad.
There are two ways to submit without sending your original passport internationally:
Option 1 — IRS Taxpayer Assistance Center (TAC)
If you are physically in the United States, you can visit an IRS TAC by appointment. Staff at TACs are authorized to authenticate original documents on the spot and return them to you immediately. You do not mail anything.
Option 2 — IRS-Authorized Certifying Acceptance Agent (CAA)
A CAA is an individual or organization authorized by the IRS to verify and certify identity documents on the IRS’s behalf. When you apply through a CAA, the CAA certifies copies of your documents — meaning you keep your originals and nothing is mailed abroad. Nolly is an IRS-authorized CAA based in Toronto, Canada, serving applicants worldwide. Applying for an ITIN without mailing your passport is the route most non-U.S. residents choose when working with a CAA.
Document Requirements by Applicant Type
Primary Applicant (the person applying for their own ITIN)
Requires: proof of identity + proof of foreign status (passport alone satisfies both) + supporting tax document or exception evidence.
Spouse of a U.S. citizen or resident listed on a joint return
Requires: the same identity and foreign status documents as a primary applicant. The spouse must be listed on an attached U.S. federal tax return for an allowable tax benefit.
Dependents
Dependents face stricter rules. A passport is generally required, and it must include a date of U.S. entry if the dependent has been to the United States. If the passport does not show a U.S. entry date:
- For dependents under 6: Medical records can substitute
- For dependents 6 and older: School records from a U.S. educational institution can substitute
- For dependents 14 and older: A photo ID is required
Applicants from Canada
Canadian citizens can use their Canadian passport, Canadian national ID, or a combination of a Canadian driver’s license plus civil birth certificate. Canadians applying for an ITIN in connection with U.S. real estate ownership or sale will find the full ITIN and FIRPTA requirements for Canadian investors useful context alongside this document guide.
Applicants from Mexico
Mexican applicants can use their passport, Cédula de Identidad (national ID), or voter registration card (INE/IFE card), which includes a photograph, name, address, date of birth, and expiry date and satisfies both identity and foreign status requirements on its own.
The Most Common Document Mistakes That Cause Rejection
ITIN applications are most often rejected due to document issues, not Form W-7 errors. The most frequent problems:
- Name mismatch — the name on your passport or ID does not match the name on Form W-7 exactly. Middle names, diacritical marks (accents), and hyphenated surnames must all match precisely.
- Expired document — any document that has passed its expiry date is rejected outright. Check all expiry dates before submitting.
- Missing photo page — submitting only the data page of a passport without all relevant pages
- Notarized instead of certified copy — using a notary public instead of the document’s issuing agency or a CAA
- Wrong document combination — submitting two documents that both prove identity but neither proves foreign status
- Missing supporting tax document — sending identity documents without the required tax return or exception documentation
Before you submit, this common ITIN application mistakes guide covers the full checklist of errors that trigger IRS rejections — and exactly how to avoid each one.
What Happens After You Submit
Once your documents and Form W-7 reach the IRS, original documents are returned to you at the mailing address on Line 2 of Form W-7, typically within 60 days. If you submitted through a CAA, certified copies are kept on file, and originals never leave your hands.
The IRS sends one of three notices after processing:
- CP565 — Your ITIN has been assigned. No further action needed.
- CP566 — The IRS needs additional information to process your application.
- CP567 — Your application was rejected. You must resubmit with corrected documents.
Processing takes 7 weeks outside of tax season and 9–11 weeks during peak filing season (January 15 to April 30) or for applications submitted from overseas. What affects ITIN processing time — including why CAA-submitted applications tend to move faster — is explained in detail in our processing guide.
If your application is rejected, it is almost always fixable. A rejected ITIN application can be corrected and resubmitted — and understanding the specific reason for the rejection is the first step.
Frequently Asked Questions
Does my passport need to be valid when I apply, or just when the ITIN is issued?
Your passport must be valid at the time you submit your ITIN application — not just at the time your ITIN is issued. The IRS does not accept expired documents under any circumstances.
Can I use a foreign driver's license on its own?
No. A foreign driver’s license proves your identity, but does not prove foreign status. You would need to pair it with a document that establishes foreign status, such as a civil birth certificate or a U.S. visa.
What if my name on my documents uses characters or accents that don't appear on the English version of Form W-7?
Use the romanized or transliterated version of your name on Form W-7, consistent with how it appears on your passport. If your passport shows both a native script and an English transliteration, use the English transliteration on Form W-7. If there is any discrepancy, include a note explaining the difference.
My national ID has expired. Can I still use it if it was recently issued?
No. Every document must be current at the time of submission. If a document type does not normally include an expiry date, the IRS accepts it if it was issued within the past 12 months — but a document that has a printed expiry date and has passed it will be rejected.
Do I need new documents when renewing an existing ITIN?
Yes. An ITIN renewal requires the same supporting documentation as a first-time application — a completed Form W-7 and valid identity documents. Most renewal applicants must also attach a U.S. federal tax return, unless an IRS exception applies. The step-by-step ITIN application process covers renewals alongside first-time applications.
Is there a way to track whether my documents were received?
The IRS does not provide a real-time tracking system for ITIN document submissions. If you applied by mail, you can call the IRS ITIN helpline after 7 weeks to check your application status: 1-800-908-9982 (U.S.) or +1-267-941-1000 (international, not toll-free). If you applied through Nolly as a CAA, we track your application status on your behalf and keep you updated.
Apply Through Nolly and Keep Your Original Documents
Nolly (U.S. Tax Recovery Inc.) is an IRS-authorized Certifying Acceptance Agent based in Toronto, Canada. As a CAA, Nolly verifies and certifies your identity documents directly — you never mail your original passport to the IRS. Nolly handles the complete application: document review, Form W-7 preparation, tax return preparation where required, and IRS submission.
Sources
All factual claims in this article are sourced from official IRS publications:
