How do I apply for an ITIN?
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.
See Instructions for Form W-7.
Page 2 of these instructions provides complete information on Supporting Documentation
Requirements.
Page 4 of these instructions provides complete information on Where to File. You have the option to mail the Form W-7, along with your tax return, submit in person at designated IRS Taxpayer Assistance Centers, or in person through
one of the two types of acceptance agents authorized by the
IRS
