If you are asking where to send Form W-7 to request an ITIN from the IRS, there are different means of submitting the form. Per IRS.gov Instructions for Form W-7.
You can mail Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:
Internal Revenue Service ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
If you mail your application, don’t use the mailing address in the instructions for your tax return.
You can use a private delivery services. If you use a private delivery service, submit your Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:
Internal Revenue Service ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
You can deliver the documents in person. You can apply for your ITIN by visiting designated IRS Taxpayer Assistance Centers (TACs). They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents.
Service at TACs is by appointment only. Appointments can be scheduled by calling 844-545-5640. See IRS.gov/W7DocumentVerification for a list of designated TACs that offer ITIN document authentication service.
Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas)
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