Applying for an ITIN: eligibility, documents and the CAA route

An ITIN application starts with the reason you need a U.S. tax number. It is intended for someone with a federal tax purpose who is not eligible for a Social Security number.

Confirm the application basis

Explain the tax return, treaty claim or other federal tax purpose involved. Form W-7 is generally submitted with a federal income tax return unless an applicable exception is documented. A personal ITIN and a business EIN serve different purposes.

Prepare a consistent document set

• Valid identity and foreign-status documentation.
• Personal details and addresses matching the application.
• The relevant tax return or evidence for an exception.
• Previous ITIN correspondence, if a number was issued before.

Understand what a CAA can do

A Certifying Acceptance Agent can authenticate permitted documents under IRS rules and assist with the application package. Document restrictions apply, particularly for dependents. Confirm the review method before sending originals. The IRS decides the application; an ITIN does not grant work authorization or immigration status.

Official references

• IRS · ITIN
• IRS · Acceptance agents