A tax return accompanied by one or more W-7 forms cannot be submitted electronically. You can submit it in person at any IRS Taxpayer Assistance Center that performs in-person document reviews; most major cities have such assistance centers, and there is at least one center in every state.
You can also submit tax returns with W-7 forms by mail to:
- Internal Revenue Service
- ITIN Operation
- P.O. Box 149342
- Austin, TX 78714-9342
According to the IRS, it takes 6 to 10 weeks to obtain an ITIN. An ITIN will expire at the end of the year if it is not used on a federal tax return in the last 3 years.