A valid passport is the standalone identity and foreign-status document described in the W-7 instructions. Alternatives require an accepted document combination. Original documents or certified copies from the issuing agency meet the IRS standard; a routine notarized photocopy generally does not.IRS
Names should agree across the return, application and identification. If a renewal involves a legal-name change after marriage, include the supporting name-change record required by the IRS. Do not request a fresh number just because a surname changed.IRS
For the joint-return review, prepare each spouse's income records as well as identification. The signed election statement, where required, needs the information specified in Publication 519. The marriage document and income evidence answer different questions and should not be treated as interchangeable.Pub. 519