ITIN Application Documents: A Guide for Non-U.S. Residents

Applying for an ITIN requires submitting specific documents to the IRS — and getting them wrong is one of the most common reasons applications are rejected or delayed. The IRS accepts exactly 13 types of documents for identity and foreign status verification, each with strict requirements around expiry dates, photographs, and what information they must display. Missing even one requirement means your application is returned, adding weeks or months to your timeline.

This guide covers every document the IRS accepts, which ones work best for your situation, and how to submit without mailing your original passport.

What the IRS Is Verifying and Why It Matters

Every ITIN application must prove two things to the IRS:

1. Your identity — that you are who you say you are
2. Your foreign status — that you are not a U.S. citizen or lawful permanent resident

Both requirements must be satisfied with official, current, government-issued documents. The IRS does not accept photocopies, notarized copies submitted directly by applicants, or expired documents. Every document must also display your name and photograph (with limited exceptions for dependents), and must match the name you use on Form W-7 exactly.

Before gathering documents, confirm whether you qualify as a non-U.S. resident for tax purposes — the IRS residency determination affects which ITIN application reason you select on Form W-7, which in turn determines what supporting documentation you need.

The Complete List of 13 IRS-Accepted Documents

The IRS accepts the following 13 documents as proof of identity, foreign status, or both. Documents must be current — not expired at the time you submit your application. If a document does not normally include an expiry date, the IRS will accept it if it was issued within the past 12 months.

#

Document

Proves Identity

Proves Foreign Status

Photo Required

Why a Passport Is the Best Option

A valid passport is the only document on the IRS list that satisfies both the identity and foreign status requirements on its own. Every other document on the list proves only one of the two, meaning if you do not use a passport, you must submit at least two documents, and at least one must include a photograph.

For applicants who do have a valid passport, it is always the simplest and safest choice. It eliminates the risk of submitting an incomplete documentation package and reduces the chance of rejection.

What the IRS needs from your passport:

• It must be current (not expired)
• All relevant pages must be included — not just the photo page
• Your name must match the name on Form W-7 exactly, including middle names and any diacritical marks

If You Don’t Have a Passport: Two-Document Combinations

If you do not have a valid passport, you must provide at least two documents from the list above, with these rules:

• At least one must show a photograph
• Together, they must prove both your identity and your foreign status
• Both must be current and official

Practical combinations that work:

If You Are From...

Identity Document

Foreign Status Document

The Supporting Tax Document

Beyond identity and foreign status documents, your ITIN application must also explain to the IRS why you need a tax identification number. In most cases, this means attaching a completed U.S. tax return to your Form W-7. The tax return creates the IRS-recognized tax purpose that triggers your eligibility.

Common supporting tax documents by situation:

Your Situation

Supporting Document

What if you don’t need to file a return? The IRS recognizes five exceptions that allow an ITIN application without attaching a tax return — including passive income subject to withholding, mortgage interest reporting, partnership income, scholarships or grants, and tax treaty benefits. The full guide to applying for an ITIN without a tax return explains each exception and the documentation required for each.

The Critical Difference: Original, Certified, and Notarized Documents

This is the most misunderstood part of the ITIN document process — and the most common source of rejection.

The distinction between certified and notarized copies trips up many applicants. A notary confirms that you signed a document in their presence — they do not certify the document’s authenticity. The IRS requires that the document be authenticated by the agency that originally issued it or by an IRS-authorized CAA.

How to Avoid Mailing Your Original Passport

When applicants submit directly to the IRS by mail, they must include original documents. The IRS returns original documents to the address on Form W-7, typically within 60 days — but international mail delays, lost documents, and the need to travel without a passport while it is in transit make this a significant risk for non-U.S. residents applying from abroad.

There are two ways to submit without sending your original passport internationally:

Option 1 — IRS Taxpayer Assistance Center (TAC)

If you are physically in the United States, you can visit an IRS TAC by appointment. Staff at TACs are authorized to authenticate original documents on the spot and return them to you immediately. You do not mail anything.

Option 2 — IRS-Authorized Certifying Acceptance Agent (CAA)

A CAA is an individual or organization authorized by the IRS to verify and certify identity documents on the IRS’s behalf. When you apply through a CAA, the CAA certifies copies of your documents — meaning you don’t have to mail your originals to the IRS. Nolly.com is an IRS-authorized CAA based in Toronto, Canada, serving applicants worldwide. Applying for an ITIN without mailing your passport is the route most non-U.S. residents choose when working with a CAA.

Document Requirements by Applicant Type

Primary Applicant (the person applying for their own ITIN)

Requires: proof of identity + proof of foreign status (passport alone satisfies both) + supporting tax document or exception evidence.

Spouse of a U.S. citizen or resident listed on a joint return

Requires: the same identity and foreign status documents as a primary applicant. The spouse must be listed on an attached U.S. federal tax return for an allowable tax benefit.

Dependents

Dependents face stricter rules. A passport is generally required, and it must include a date of U.S. entry if the dependent has been to the United States. If the passport does not show a U.S. entry date:

• For dependents under 6: Medical records can substitute
• For dependents 6 and older: School records from a U.S. educational institution can substitute
• For dependents 14 and older: A photo ID is required

Applicants from Canada

Canadian citizens can use their Canadian passport, Canadian national ID, or a combination of a Canadian driver’s license plus civil birth certificate. Canadians applying for an ITIN in connection with U.S. real estate ownership or sale will find the full ITIN and FIRPTA requirements for Canadian investors useful context alongside this document guide.

Applicants from Mexico

Mexican applicants can use their passport, Cédula de Identidad (national ID), or voter registration card (INE/IFE card), which includes a photograph, name, address, date of birth, and expiry date and satisfies both identity and foreign status requirements on its own.

The Most Common Document Mistakes That Cause Rejection

ITIN applications are most often rejected due to document issues, not Form W-7 errors. The most frequent problems:

• Name mismatch — the name on your passport or ID does not match the name on Form W-7 exactly. Middle names, diacritical marks (accents), and hyphenated surnames must all match precisely.
• Expired document — any document that has passed its expiry date is rejected outright. Check all expiry dates before submitting.
• Missing photo page — submitting only the data page of a passport without all relevant pages
• Notarized instead of certified copy — using a notary public instead of the document’s issuing agency or a CAA
• Wrong document combination — submitting two documents that both prove identity but neither proves foreign status
• Missing supporting tax document — sending identity documents without the required tax return or exception documentation

Before you submit, this common ITIN application mistakes guide covers the full checklist of errors that trigger IRS rejections — and exactly how to avoid each one.

What Happens After You Submit

Once your documents and Form W-7 reach the IRS, original documents are returned to you at the mailing address on Line 2 of Form W-7, typically within 60 days. If you applied through a Certifying Acceptance Agent, the agent returns your original documents to you right after authenticating them.

The IRS sends one of three notices after processing:

• CP565 — Your ITIN has been assigned. No further action needed.
• CP566 — The IRS needs additional information to process your application.
• CP567 — Your application was rejected. You must resubmit with corrected documents.

Processing takes 7 weeks outside of tax season and 9–11 weeks during peak filing season (January 15 to April 30) or for applications submitted from overseas. What affects ITIN processing time — including why CAA-submitted applications tend to move faster — is explained in detail in our processing guide.

If your application is rejected, it is almost always fixable. A rejected ITIN application can be corrected and resubmitted — and understanding the specific reason for the rejection is the first step.

Apply Through Nolly.com With a Video Identity Check

Nolly Services Inc (Nolly.com) is an IRS-authorized Certifying Acceptance Agent based in Toronto, Canada. As a CAA, Nolly.com verifies and certifies your identity documents directly — you never mail your original passport to the IRS. Nolly.com handles the complete application: document review, Form W-7 preparation, tax return preparation where required, and IRS submission.

Sources

All factual claims in this article are sourced from official IRS publications:

• IRS — Revised Application Standards for ITINs
• IRS — ITIN Documentation Frequently Asked Questions
• IRS — Instructions for Form W-7 (December 2024)
• IRS — How to Apply for an ITIN
• IRS — ITIN Reminders for Tax Professionals

Published May 25, 2026. General information, not tax advice. Nolly Services Inc is a private company and is not part of the IRS.