Use the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply. Attach a valid federal income tax return, unless you qualify for an exception, and include your original proof of identity or copies certified by issuing agency and foreign status documents.
Because you are filing a tax return as an attachment to the ITIN application, you should not mail the tax return to the address listed in the Form 1040 instructions. Instead send your return, Form W-7 and proof of identity and foreign status documents to:
|Internal Revenue Services|
|Austin Service Center|
|PO Box 149342|
|Austin, TX 78714-9342|
You may also apply using the services of an IRS-authorized Acceptance Agent or visit some key IRS Taxpayer Assistance Center in lieu of mailing your information to the IRS in Austin. Taxpayer Assistance Centers (TACs) in the United States provide in-person help with ITIN applications on an appointment basis only. The IRS's ITIN Unit in Austin issues all numbers through the mail.