What documents are required in 2025 to apply for an ITIN as someone without immigration status?
Executive summary
To apply for an ITIN in 2025 you must file Form W‑7 and submit identity and foreign‑status documents that verify your name and photograph plus the tax purpose for the number; a passport is the single document that suffices for both identity and foreign status, otherwise you must provide a combination of current documents (at least two) that together meet those tests [1] [2]. The IRS accepts 13 specific documents overall and dependent applicants usually must also supply proof of U.S. residency or a federal tax return or other documentation showing the tax need [2] [3] [1].
1. What the IRS requires up front: W‑7, documents and tax purpose
The IRS requires a completed Form W‑7 plus supporting identity and foreign‑status documents and a federal tax return or other evidence that you need the ITIN for a federal tax purpose; the identity documents must verify both your identity and foreign status [1]. The W‑7 package can be sent by mail, presented in person at an IRS Taxpayer Assistance Center, or processed through a Certified Acceptance Agent — each route has tradeoffs for getting original documents back quickly [2] [3].
2. Passport = the one‑stop document; otherwise use two documents
A valid passport is the only single document that the IRS accepts as proof of both identity and foreign status — it alone can satisfy those requirements on Form W‑7 [2] [4]. If you do not have a passport, the IRS requires a combination of at least two current (not expired) documents that, when taken together, show your name, photograph and support your claim of foreign status (examples include a national ID card, foreign driver’s license, civil birth certificate, or U.S. visa) [1] [4].
3. The list: 13 acceptable documents (high‑level) and special rules for dependents
The IRS has streamlined and limited acceptable documents to a defined list of 13 items; acceptable records include U.S. and foreign IDs such as national identification cards, foreign driver’s licenses, visas, U.S. driver’s licenses, and USCIS photo identification in certain contexts [2] [3]. Dependents have extra rules: when a dependent’s passport lacks a date of entry, the IRS accepts specific alternative proof (for example, medical or school records for young children) and dependents often must also show proof of U.S. residency dated within 12 months of application [1] [3].
4. Immigration status does not block eligibility — but it’s not a benefit
Both resident and nonresident aliens, their spouses and dependents may apply for an ITIN “regardless of immigration status,” meaning lack of lawful status does not by itself prevent issuance [5] [6]. The ITIN is strictly for federal tax administration: it does not authorize work, confer immigration status, or make someone eligible for Social Security benefits [1] [7]. Several advocacy and tax‑prep sources reiterate the same limits while encouraging compliance for tax and potential immigration‑case documentation benefits [8] [9].
5. Privacy and data‑sharing context you should know
Official IRS guidance emphasizes tax use only, but recent reporting by advocacy groups notes a 2025 agreement between Treasury and DHS that creates mechanisms for some tax filer information to be shared with ICE under specified conditions; available sources do not provide the IRS’s full implementation details here, but the American Immigration Council highlights the development as a material change to data sharing risk [10]. If privacy of immigration information is a concern, applicants should consult the IRS instructions and consider using a Certified Acceptance Agent or applying in person at a Taxpayer Assistance Center to protect originals [2] [3].
6. Practical steps and common pitfalls
Gather either a valid passport or two supporting current documents from the IRS list, complete Form W‑7, and include your federal tax return (or other proof of tax need) when you submit the package; if you need the originals back quickly, schedule an in‑person TAC visit or use a CAA who can certify copies [1] [2] [3]. Watch expiration: documents must be current; ITINs unused on returns for consecutive years expire and may require renewal — follow IRS timelines and check W‑7 instructions for the exact document list referenced in Topic 857 and the supporting documents page [1] [3].
Limitations and sources: This summary relies solely on IRS guidance and explanatory materials found in the provided sources (IRS pages [2], [1], p1_s9) and corroborating nonprofit and tax‑prep explanations [7] [8] [4]. For the exact 13‑item list, special exceptions, and the current W‑7 instructions, consult the IRS “Revised application standards for ITINs” and “ITIN supporting documents” pages cited above [2] [3].