Individual Taxpayer Identification Number (ITIN) Application: Form W-7 Guide

A complete handbook on obtaining an ITIN for non-resident aliens, LLC members, spouses, and international students claiming tax treaty exemptions.

Phase / Step	Core Requirement	Governing Agency / Portal	Statutory Fee	Standard Timeline
Step 1	Establish Your Valid Federal Tax Need (Exception Code or Tax Return)	Internal Revenue Service	$0	1-2 hours
Step 2	Complete IRS Form W-7 Application for ITIN	Internal Revenue Service	$0	30 minutes
Step 3	Choose Your Identity Verification Method (Avoid Losing Your Passport)	Internal Revenue Service	$0 (Mail) to $250 (CAA)	Variable
Step 4	Mail the Completed Package to IRS Austin ITIN Operation	Internal Revenue Service	Postage fees	7-11 weeks

Step 1

Establish Your Valid Federal Tax Need (Exception Code or Tax Return)

You cannot apply for an ITIN solely for banking or identity purposes. You must attach an original U.S. federal income tax return (1040 or 1040-NR), OR qualify under a statutory Exception (such as Exception 1(d) for third-party reporting of investment income, or partnership LLC interest).

Tip: LLC multi-member foreign partners can frequently apply under Exception 1(d) with an Operating Agreement.

Step 2

Complete IRS Form W-7 Application for ITIN

Select your Application Type (a through h). Provide full foreign legal name, foreign residential address, country of citizenship, foreign tax identification number (TIN), and U.S. visa information if physically present in the US.

Step 3

Choose Your Identity Verification Method (Avoid Losing Your Passport)

You must prove both identity and foreign status. A passport is the only stand-alone document. You have 3 options: (A) Mail your original physical passport to IRS Austin, TX (high risk of loss); (B) Obtain an apostilled/consular certified copy from your issuing embassy; or (C) Schedule an in-person or video verification with an IRS-Authorized Certifying Acceptance Agent (CAA).

Step 4

Mail the Completed Package to IRS Austin ITIN Operation

Send to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. If using private courier (FedEx/UPS/DHL): Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000.

Individual Taxpayer Identification Number (ITIN) Application: Form W-7 Guide

Statutory Roadmap & Decision Matrix

Establish Your Valid Federal Tax Need (Exception Code or Tax Return)

Complete IRS Form W-7 Application for ITIN

Choose Your Identity Verification Method (Avoid Losing Your Passport)

Mail the Completed Package to IRS Austin ITIN Operation

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