What documentation do tax professionals recommend for undocumented taxpayers filing with an ITIN in 2025?

1. The headline requirement: Form W-7 plus a tax return or an exception

The core rule for obtaining or renewing an ITIN is completing Form W-7 and attaching a federal income tax return to demonstrate the “federal tax purpose,” unless the applicant qualifies for one of the IRS exceptions — and any exception must be supported by documentation explained in the Form W-7 instructions ^{[1] [6] [2]}. The IRS explicitly warns not to file the tax return separately from the W-7 packet and notes that a return with all zero entries generally won’t establish a tax purpose ^{[2] [7]}.

2. The acceptable ID and foreign-status documents: a tight, specific list

The IRS now accepts a streamlined list of 13 specific documents to prove identity and foreign status, and each must be current and show an expiration date (or be issued within 12 months if no expiration is normally available) — examples include passports, national ID cards, U.S. driver’s licenses, and civil birth certificates for dependents under 18 ^{[1] [3]}. Tax professionals emphasize matching the document set to the applicant’s applicant type (adult, dependent, student) and to any benefit being claimed, because the forms and allowable proofs differ by circumstance ^{[8] [3]}.

3. Originals vs. certified copies and how preparers reduce risk

IRS guidance allows applicants to mail original documents or submit certified copies from the issuing agency, and many preparers recommend applying in person at a Taxpayer Assistance Center or using a Certifying Acceptance Agent to avoid mailing originals and speed return of documents ^{[1] [4] [5]}. Tax firms and VITA sites that act as CAAs can verify and return documents immediately, a practical safeguard frequently recommended in community tax outreach ^{[4] [5]}.

4. Dependents, U.S. residency proofs, and special documentation

When claiming dependents for certain benefits, applicants must include documentation proving the dependent relationship and, in many cases, proof of U.S. residency — for example medical records with U.S. addresses dated within 12 months for residency evidence or birth certificates/adoption papers to establish relationship — and the rules vary if the dependent is a foreign resident of Canada or Mexico ^{[6] [3]}. Tax pros advise confirming which tax credits are being sought because eligibility for credits like the EIC or Child Tax Credit may be restricted by ITIN/SSN rules and by recent legislative and IRS changes ^{[7] [9]}.

5. Timing, renewals and practical timelines to plan around

Applicants should expect about seven weeks for IRS notification outside peak season and 9–11 weeks during tax season or for overseas applications, and renewals require the same documentation unless an exception applies ^{[2] [7]}. Practitioners recommend early submission, clear labeling of copies as “COPY” when applicable to avoid reprocessing, and coordinating any amended returns (Form 1040X) if a current-year return already filed excluded an ITIN-required spouse or dependent ^{[5] [2]}.

6. Where professional judgment and advocacy come in — and the limits of public reporting

Tax preparers and community tax sites (H&R Block, MyFreeTaxes, VITA/CAA programs) commonly recommend specific checklists, in-person verification, and free ITIN services at participating sites to reduce risk and cost to filers, but public sources do not replace individualized legal advice and the IRS materials stress documentary specifics rather than immigration consequences ^{[10] [11] [4]}. The IRS’s tightening of acceptable documents reflects a policy motive to limit fraud and focus ITINs on tax administration, an implicit agenda that tax pros navigate by advising stricter document standards and using CAAs or TAC appointments ^{[1] [5]}.