What does mailing your application involve?
To apply by mail, complete Form W-7 and include a U.S. federal income tax return unless an IRS exception applies. The IRS requires supporting documents proving foreign status and identity. A passport can serve both purposes; check the current IRS application instructions before sending anything.
The mail-in option may mean sending your original passport or a certified copy from its issuing agency. A regular photocopy or a notarized copy is not the same as an issuing-agency-certified copy. If you need your passport for travel, consider the time you would be without it before choosing this route.
What does a Certifying Acceptance Agent do?
An IRS-approved Certifying Acceptance Agent (CAA) can help complete and review Form W-7, authenticate most supporting documents, return authenticated documents at the appointment, and mail the application package to the IRS. For an adult applying with a passport, this usually means you keep the original passport instead of mailing it. The IRS still reviews and decides the application.
Not every Acceptance Agent is a Certifying Acceptance Agent. A regular Acceptance Agent reviews and mails supporting documents but does not authenticate them. Check the IRS-approved agent listing and confirm the service and fee with the agent.
Which route fits your situation?
- Mail directly: You prepare the package yourself and send the required documents to the IRS. Check whether an issuing-agency-certified copy is available if you do not want to send the original passport.
- Visit a CAA: You arrange an appointment, bring your documents for authentication and receive eligible originals back at the appointment. Fees vary by agent.
- Other in-person options: The IRS lists certain Taxpayer Assistance Centers and VITA sites with ITIN services; availability and eligibility vary by location.
Ask about dependents and any non-passport documents before booking: a CAA cannot authenticate every type of document. IRS rules for dependent documents are narrower.
If your ITIN is for a gambling tax refund
Keep the casino’s Form 1042-S and your records for the relevant tax year. An ITIN identifies you for U.S. tax purposes; it does not, by itself, approve a refund. The tax return and supporting documents must be reviewed separately. For the full application steps, see our ITIN application guide.
Before you submit
Confirm that your chosen agent is listed by the IRS, ask exactly which documents they will authenticate and return, and review the current W-7 instructions. If mailing directly, use the current IRS address and keep copies of your application and mailing record. No agent can guarantee an ITIN or a refund.
ITIN application questions
Must I mail my original passport to the IRS for an ITIN?
Not necessarily. The IRS also accepts certified copies from the issuing agency, or an eligible Certifying Acceptance Agent can authenticate most original documents and return them at your appointment. Ask about your specific documents before applying.
Is every acceptance agent able to authenticate my passport?
No. The IRS distinguishes Certifying Acceptance Agents, who authenticate most supporting documents, from Acceptance Agents, who review and mail supporting documents. Check the agent’s IRS listing before booking.
Do I need to send Form W-7 with a tax return?
Usually, yes. The IRS requires a U.S. federal tax return with Form W-7 unless you qualify for an exception. For a nonresident gambling refund, review the required return and documents for your own situation.
Can a Certifying Acceptance Agent guarantee my ITIN?
No. The IRS decides the application. An agent can review the package and help resolve issues, but cannot promise approval or a processing date.