A spouse or dependent
A non-U.S. spouse or qualifying dependent included in a federal filing when an ITIN is required for that tax purpose.
ITIN applications • Certified Acceptance Agent
A tax number for a U.S. tax purpose — without mailing away your passport in many cases.
TaxFM prepares Form W-7, reviews the tax reason for the application, and authenticates qualifying identity documents as an IRS Certified Acceptance Agent.
Who may need an ITIN
An ITIN is for federal tax processing when an SSN is not available.
The applicant must have a federal tax purpose and must not be eligible for a Social Security number.
A person filing a U.S. return
A nonresident or resident alien who has a federal filing obligation but is not eligible for an SSN.
Income or withholding matters
A person who needs a U.S. taxpayer number for reportable income, withholding, a treaty position, or another permitted IRS purpose.
Certain owners or responsible parties
An individual connected to a U.S. entity or filing where the applicable federal process requires an individual taxpayer number.
If the person is eligible for an SSN, an ITIN application is generally not the correct route. TaxFM does not determine immigration eligibility for an SSN.
New application or renewal
The filing package depends on why the number is needed.
New Form W-7
Establish the permitted reason for applying, prepare Form W-7, assemble identity and foreign-status evidence, and attach the required tax filing or exception documentation.
ITIN renewal
Confirm that the ITIN needs renewal before it is used on a return, verify the applicant's current documents, and submit a renewal package under the IRS rules in effect at that time.
Correction or follow-up
Review an IRS rejection or request for additional information and identify whether the form, tax reason, documents, or return package must be corrected.
When a tax return is required
Most ITIN applications are attached to a federal return — unless an IRS exception applies.
A W-7 is ordinarily filed with the federal income tax return that creates the need for the ITIN. Some applicants qualify for an IRS exception and submit specific supporting documentation instead of a return.
- The return must be complete and consistent with the W-7 application.
- An exception is not chosen for convenience; the applicant must fit an IRS exception category and provide the required evidence.
- A filing extension does not automatically extend every ITIN-related deadline or prevent consequences caused by a missing taxpayer number.
- Tax-return preparation is a separate service from the $225 ITIN/CAA fee unless the engagement states otherwise.
Documents
Identity, foreign status, and the federal tax purpose must all be supported.
The exact package varies by applicant. Commonly requested materials include:
Valid passport or another IRS-accepted combination of identity and foreign-status documents
Federal tax return to be filed with the W-7, if required
Prior ITIN notice or ITIN card/letter for a renewal
Visa, U.S. entry, residency, or immigration documents when relevant to the tax filing
U.S. income and withholding forms, such as Forms W-2, 1099, or 1042-S, when applicable
Exception documentation when applying without a federal return
Information establishing the relationship to a spouse or dependent when relevant
U.S. residency records for a dependent when required, such as school, medical, or other qualifying records
Documents must be current, legible, internally consistent, and acceptable under the Form W-7 instructions. A copy made by the applicant is not the same as an original document or a copy certified by the issuing agency.
Why work with a CAA
Document review before the package reaches the IRS.
A Certified Acceptance Agent is authorized by the IRS to assist with Form W-7 applications and authenticate qualifying identity documents under the CAA agreement and current IRS procedures.
- Many eligible applicants can retain their original passport rather than mailing it to the IRS.
- The identity-document review, W-7, tax return, and supporting reason are checked as one package.
- Potential inconsistencies can be addressed before submission.
- TaxFM can help interpret routine IRS follow-up related to the prepared application.
CAA review does not guarantee approval, does not accelerate IRS processing, and does not replace documents that the IRS requires. Some document types or applicant situations may require different verification procedures.
Timing and limitations
Apply with enough time for IRS processing and possible follow-up.
IRS controls the timeline
Processing commonly takes several weeks and may take longer during filing season, for overseas applicants, or when the IRS requests more information.
Renew before filing when necessary
An expired ITIN can delay processing of a return and related tax benefits. An ITIN not used on a federal return for three consecutive tax years generally expires.
An ITIN is not immigration status
It does not authorize work, create lawful status, provide Social Security benefits, or serve as general identification.
Tax benefits have separate rules
An ITIN does not make every credit available. For example, an ITIN cannot be used to claim the Earned Income Tax Credit.
Preliminary review
Before we prepare the application, we confirm four things.
Use the contact form to describe who needs the ITIN, whether this is a new application or renewal, the filing year, and which identity documents are available. Do not send passport images by ordinary email.
- The applicant is not eligible for an SSN
- There is a valid federal tax purpose for the ITIN
- The required identity and foreign-status evidence is available
- The application will include the correct federal return or exception documentation
Start the ITIN review
Confirm the filing route before assembling the package.
Send the basic facts for a preliminary review or schedule a short introductory call. Secure document-upload instructions will follow when an engagement is appropriate.
General information for the 2026 tax year, not advice about your situation. Rules, amounts and dates are current as of the date of publication and can change. What applies to your return depends on facts we would go through together.