Use the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply. Attach a valid federal income tax return, unless you qualify for an exception, and include your original proof of identity or copies certified by issuing agency and foreign status documents.
Because you are filing your tax return as an attachment to your ITIN application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity and foreign status documents to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may also apply using the services of an IRS-authorized Acceptance Agent or visit some key IRS Taxpayer Assistance Center in lieu of mailing your information to the IRS in Austin. Taxpayer Assistance Centers (TACs) in the United States provide in-person help with ITIN applications on an appointment basis only. The IRS's ITIN Unit in Austin issues all numbers through the mail.
Follow these steps to apply for an ITIN and file your tax return:
1. Complete IRS Form W-7.
2. Complete your federal and state tax returns using the number 999-88-9999 or 305-44-0001 in place of a Social Security Number (SSN).
3. Print the tax returns and white out or cross off the 999-88-9999 from the SSN field. Do not attempt to e-file your return.
4. Write "Applying for ITIN; Application attached" next to the SSN field.
5. Mail the signed federal return, the completed Form W-7, and all documentation required.
6. If you need to file a state tax return: Mail the signed state return and a copy of Form W-7 to your state's regular filing address.
