How do I apply for an ITIN number in 2026?

File Form W-7 with the IRS along with a federal tax return (Form 1040 or 1040-NR) and original identity documents. Three submission channels are accepted: through a Certifying Acceptance Agent, by mail to the IRS, or in person at an IRS Taxpayer Assistance Center.

How long does the ITIN number application take?

Standard IRS processing in 2026 takes 7 to 11 weeks from receipt of Form W-7. Peak filing season (January through April) routinely extends to 11+ weeks. The IRS mails a CP565 notice 7 to 10 days after the ITIN is assigned.

Can I file an ITIN number application without a tax return?

Yes, but only under one of 5 IRS exceptions: third-party reporting of passive income, scholarship grants, tax treaty benefits, third-party real estate withholding, or wages exempt under a treaty. All other applicants must attach Form 1040 or 1040-NR.

What does the ITIN number application cost?

The IRS itself charges $0 to process Form W-7. Optional Certifying Acceptance Agent service typically runs $150 to $400 for document verification and packet preparation. At itin-number.com the all-inclusive flat fee is $297 with a 7-day preparation turnaround.

Updated June 25, 2026

ITIN Number Application: How to Apply in 2026

Who Files an ITIN Number Application in 2026?

7 categories of filers need an ITIN number application. All share one characteristic: a US tax obligation paired with SSN ineligibility under Social Security Administration rules.

Non-resident aliens with US-source income filing 1040-NR.
Resident aliens meeting substantial presence but ineligible for an SSN.
Spouses of US citizens or resident aliens filing jointly.
Dependents listed on a US tax return.
Foreign students, professors, and researchers on F, J, M, or Q visas.
Foreign investors with US dividends, royalties, or rental income.
Foreign owners of US LLCs filing Form 5472 with pro forma 1120.

See the broader application overview on the ITIN Application Guide.

What Documents Does an ITIN Number Application Require?

The IRS lists 13 acceptable documents in Publication 1915. A current passport is the only document that satisfies both identity and foreign-status proof on its own. Without a passport, the applicant must submit 2 documents: one proving identity, one proving foreign status.

Passport (standalone)
USCIS photo ID
USCIS visa
US driver's license
US state ID card
Foreign driver's license
Foreign voter registration card
Civil birth certificate
National identification card
Foreign military identification card
US military identification card
School records (under age 18)
Medical records (under age 6)

Documents must be originals or issuer-certified copies. Notarized copies are not accepted. Full document detail lives on the ITIN documents required guide.

How Do You Complete Form W-7 for an ITIN Number Application?

Form W-7 is a 2-page IRS form (current revision: October 2024). Completion takes 30 to 60 minutes once documents are gathered. The most consequential field is line 6, the reason code, which determines what supporting documents the IRS expects.

Check the header box: new application or renewal.
Enter legal name exactly as it appears on the passport.
Enter mailing address where the IRS will mail CP565.
Enter date of birth, country of birth, and country of citizenship.
Select the correct reason code on line 6 (codes a through h).
Enter visa information on line 6c if applicable.
Check the document boxes on line 6d for each ID submitted.
Sign and date in black ink at the bottom of page 1.

Line-by-line guidance lives on the Form W-7 Instructions page.

What Are the 3 Submission Channels for an ITIN Number Application?

Channel	Document Handling	Passport Risk
Certifying Acceptance Agent	Verified locally; originals returned same day	None
IRS mail (Austin, TX)	Originals shipped to IRS; returned in 60-65 days	Passport away 60-65 days
IRS Taxpayer Assistance Center	Verified in person; appointment required	Requires US travel

The online conversion route lives on the apply for ITIN online page. For mail address detail, see the W-7 mailing address page.

How Long Does an ITIN Number Application Take in 2026?

Standard IRS processing runs 7 to 11 weeks in 2026 off-peak and 9 to 13+ weeks during the January-April filing surge. The CP565 notice ships 7-10 days after assignment. Total wait from submission to ITIN-in-hand averages 8 to 14 weeks.

Live timing detail lives on the ITIN processing time guide. Status checks live on the application status page.

What Happens When the IRS Approves the ITIN Number Application?

Approval triggers 3 IRS actions in sequence: (1) the ITIN is generated and saved to the taxpayer record, (2) the CP565 notice prints and mails, and (3) the attached federal tax return enters standard 1040 processing. Refunds, if owed, ship 4 to 6 weeks after return acceptance.

What Happens When the IRS Rejects the ITIN Number Application?

Rejection triggers a CP566 notice explaining the cause and listing corrections needed. The most common rejection reasons are missing signature, incorrect reason code on line 6, uncertified document copies, and missing tax return. Re-filing restarts the processing timeline.

Full rejection diagnostic lives on the ITIN rejection guide.

Frequently Asked Questions About the ITIN Number Application

The ITIN number application is the federal filing on IRS Form W-7 that requests an Individual Taxpayer Identification Number. It is submitted by individuals who must report US-source income but cannot obtain a Social Security Number. The IRS processes all ITIN number applications at the ITIN Operation center in Austin, Texas.

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