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What documents are required for an undocumented worker to apply for an ITIN?
Executive summary
Undocumented workers seeking an ITIN must file Form W-7 and generally attach a federal tax return (unless they qualify for a specific exception), plus original or certified copies of documents proving identity and foreign status; a passport alone meets both requirements, otherwise two or more of 13 acceptable documents are needed (passport is the only single-document option) [1] [2] [3]. Dependents have extra U.S. residency proof requirements and some applicants can use Certifying Acceptance Agents (CAAs) or Taxpayer Assistance Centers to avoid mailing originals [4] [3] [5].
1. What the IRS formally requires: the paperwork backbone
The core filing items are Form W‑7 (Application for IRS Individual Taxpayer Identification Number) plus either a completed federal income tax return or documentation proving you meet a recognized exception to the filing requirement; the IRS revised standards also require applicants to attach proof of identity and foreign status and, for dependents, proof of U.S. residency when applicable [1] [3].
2. Which identity/foreign-status documents count
The IRS accepts a specific list of 13 documents; a valid passport is unique because it alone proves both identity and foreign status and therefore can be submitted by itself, while applicants without a passport must submit two or more documents from the approved list (for example a national ID card, U.S. driver’s license, birth certificate, or medical/school records) to meet the identity and foreign-status requirements [1] [2].
3. Dependents and the extra U.S. residency hurdle
Dependents claimed on a tax return generally must also provide proof of U.S. residency (such as medical or school records showing a U.S. address) unless they fall into a specified exception (for example dependents of U.S. military personnel stationed overseas have different rules); the IRS guidance stresses that residency documents must show a U.S. address and recent dates (normally within 12 months) [4] [3].
4. Originals, certified copies, and ways to submit them
The IRS prefers original documents or copies certified by the issuing agency; applicants who cannot or prefer not to mail originals may use IRS Taxpayer Assistance Centers (TACs) that authenticate documents in person or hire Certifying Acceptance Agents (CAAs) who can review and certify supporting documents so originals don’t have to be mailed to the IRS [1] [5].
5. Timeline, processing details, and practical advice
ITIN processing typically takes several weeks; universities and tax-preparation organizations recommend including the W‑7, tax return, and supporting documents exactly per IRS instructions to avoid delays. CAAs and select VITA sites offer in-person review and can forward authenticated copies to the IRS, which reduces the risk of sending originals through the mail [6] [5] [3].
6. Exceptions and special-case documentation
If you claim an exception to the requirement to file a tax return with your W‑7, you must attach the specific documentation that proves qualification for that exception (for example treaty-based documents, scholarship letters, or other IRS-listed exceptions); guidance stresses consulting the W‑7 instructions to identify which exception paperwork is required [1] [2].
7. Where reporting and third-party guidance differ
Universities, tax-prep firms, and CAAs echo IRS rules but may add their own procedural steps (for example Harvard, UCLA, and other institutions require institutional letters or 1042-S/1040NR attachments for campus-related awards). These organizations emphasize bringing passports and institutional documentation to designated offices for in-person authentication or follow their internal checklists before mailing [7] [8] [9].
8. Limits, risks, and what reporting does not say
Available sources do not mention alternative identity schemes outside the IRS’s 13-document list; they also warn about the risk of mailing original immigration documents and therefore recommend CAAs or TACs if applicants need originals back within 60 days [5] [1]. The IRS materials show no blanket exemption for undocumented status—eligibility centers on tax reporting need and meeting document standards rather than immigration classification [3].
If you want, I can:
- List the IRS’s 13 acceptable documents and indicate which combinations satisfy identity and foreign-status requirements using only the cited IRS pages; or
- Summarize step-by-step how an undocumented worker could prepare a W‑7 packet and the nearest options for in‑person verification (CAA/TAC/VITA) based on the sources above.