ITIN Document Checklist & Preparation Guide

Ensure your ITIN application is approved on the first try with our comprehensive document checklist and preparation guide.

Table of Contents

• Document Requirements Overview
• Primary Documents (Choose ONE)
• Secondary Documents (Choose TWO)
• Document Certification Requirements
• Proof of Tax Purpose
• Country-Specific Document Considerations
• Pre-Submission Document Checklist
• Common Document Mistakes to Avoid
• Document Submission Options

Document Requirements Overview

The IRS requires specific documentation to verify your identity and foreign status for ITIN applications. All documents must be original or certified copies from authorized officials.

Two-Document Rule

You must provide either ONE primary document OR a combination of TWO secondary documents that together establish your identity and foreign status.

Document Categories

• Primary Documents: Stand-alone documents that prove identity and foreign status
• Secondary Documents: Must be used in combination to meet requirements
• Supporting Documents: Additional proof of tax purpose or relationship
• Certified Copies: Professionally authenticated copies of original documents

Primary Documents (Choose ONE)

Primary documents are the strongest form of identification and can stand alone to meet IRS requirements.

• Passport (Most Recommended)

  – Must be current and not expired
  – Should clearly show your photo, name, and date of birth
  – Must be issued by a recognized government authority

• National Identification Card
  – Must include photo, name, current address, date of birth, and expiration date
  – Must be issued by a national government

Secondary Documents (Choose TWO)

If you cannot provide a primary document, you must submit a combination of two secondary documents.

Acceptable Secondary Documents

• Driver’s license (with photo)
• Birth certificate
• Foreign voter’s registration card
• Military identification card
• Foreign driver’s license
• Civil identity card
• Health card (with photo and address)
• School records (for dependents under 18)
• Medical records (for dependents under 6)

Document Certification Requirements

If you cannot submit original documents, you must provide certified copies from authorized officials.

Who Can Certify Documents

• Notary public
• Licensed attorney or solicitor
• Certified public accountant (CPA)
• Medical doctor
• Police officer
• Government officials
• Bank managers
• Magistrates or judges

Proper Certification Format

• Statement: ‘Certified to be a true copy of the original’
• Signature and printed name
• Title or professional designation
• Date of certification
• Official seal or stamp
• Contact information or license number

Proof of Tax Purpose

You must demonstrate a valid federal tax purpose for your ITIN application.

• U.S. federal tax return
• Form W-7 with reason checked
• Supporting documents for treaty benefits
• Evidence of U.S. source income
• Dependent documentation
• Business partnership agreements

Country-Specific Document Considerations

• Canada: Enhanced driver’s licenses accepted
• UK: Photocard driving licences preferred
• India: Aadhaar cards with current address
• Australia: Justice of the Peace certification available
• Mexico: Consular services for authentication
• Germany: EU identification cards with requirements

Pre-Submission Document Checklist

Common Document Mistakes to Avoid

Pro Tips for Success

Document Submission Options

Option 1: Mail to IRS

Pros: No additional fees, direct submission
Cons: Risk of document loss, slower processing

Option 2: Certified Acceptance Agent (CAA)

Pros: Keep original documents, expert review
Cons: Additional fee, limited locations

Option 3: IRS Taxpayer Assistance Center

Pros: Face-to-face assistance, immediate review
Cons: Appointment needed, limited to U.S. locations