Identity Documents for Your ITIN Application

In your application, you must provide proof of identity and foreign status.   An original passport is the only stand-alone document the IRS accepts that proves both, but other documents can be submitted instead of a passport.  Additional rules for documentation may apply for dependents that need an ITIN.

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You can submit 2 of the following documents instead of a passport:

• National identification card (Must be current, and contain name, photo, current address, date of birth and expiration date)

• Civil Birth Certificate

• Foreign Driver’s license

• Foreign Voter’s registration card

• Foreign Military registration card

• Medical records (only for dependents under 6 years old)

• School records (only for dependents and /or students under 18 years old)

Alternatively, you can submit 2 of these US documents (if applicable):

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• US Driver’s License

• US State identification card

• US Military registration card

• US visa (to prove ineligibility for an SSN)

• US Citizenship and Immigration Services (USCIS) photo identification

Tax Return Requirements for Your ITIN Application

Unless you're filing to claim a tax treaty benefit, generally your US federal tax return must be attached to your ITIN application.  Applications that must have a tax return include the following:

• Non-US citizen and nonresident filing a US tax return

• Non-US citizen resident filing a US tax return

• Dependent or spouse of a US-citizen or non-US citizen resident

• Non-US citizen resident student, professor, or researcher filing a US tax return or claiming an exception

• Dependent or spouse of a non-US citizen resident with a US visa

Tax Return Exceptions

There are some exceptions to the tax return requirement. These exceptions require other forms of documentation in lieu of a tax return.  Exceptions include:

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• Income from a partnership that invests in the US subject to information reporting or federal tax withholding 

• A bank account connected to a US trade or business that earns interest subject to information reporting or federal tax withholding

• A personal bank account that earns interest subject to information reporting or federal tax withholding 

• Passive income subject to third-party withholding, such as income from an annuity, pension, rental property, royalties, or dividends)

• Income from wages, salary, compensation, or honoraria payments, that qualify for tax treaty benefits

• Non-compensatory income from scholarships, fellowships, or grants that qualify (or do not qualify) for tax treaty benefits 

• Gambling winnings from the US that qualify for tax treaty benefits

• Real property in the US with a home mortgage loan subject to third party reporting of mortgage interest

• Income from sold or exchanged real property located in the United States, subject to withholding by the buyer or transferee

• IRS reporting requirement as a non-US representative of a foreign corporation who needs to obtain an ITIN for the purpose of meeting e-filing requirements under TD 9363