The IRS accepts 13 documents to prove identity and foreign status for an ITIN. A valid passport is the only one that proves both on its own; without it you need two documents, one for identity and one for foreign status, and at least one must show your photograph. Every document must be an original or a copy certified by the issuing agency and current on the day you submit, and the IRS does not accept notarised documents (IRS, ITIN supporting documents, reviewed July 2026).
What does the IRS require of every document?
Four things, set out on its supporting documents page. The documents must prove your identity and your foreign status. They must be original documents or certified copies. They must be current, meaning not expired on the date you submit the application. And the IRS does not accept notarised documents, which it defines as documents signed in front of a civil official called a notary public. Every rejection for documents traces back to one of those four lines.
Why is the passport the only stand-alone document?
Because it is the only document on the IRS list that proves both identity and foreign status at once. The IRS says so in five words: a passport is the only stand-alone document. Submit a valid passport, original or certified copy, and nothing else from the list is needed. Every other route to the same proof takes two documents and more ways to get it wrong, which is why almost every founder's application rests on the passport.
The 13 documents the IRS accepts
The list and the notes follow the IRS's supporting documents page and the W-7 instructions. Documents marked foreign status only if foreign prove foreign status when they were issued outside the United States.
| Document | Proves foreign status | Proves identity | Notes |
|---|---|---|---|
| Passport | Yes | Yes | The only stand-alone document; must be valid on the day you submit |
| US Citizenship and Immigration Services photo identification | Yes | Yes | |
| Visa issued by the US Department of State | Yes | Yes | |
| US driver's license | No | Yes | |
| US military identification card | No | Yes | |
| Foreign driver's license | No | Yes | |
| Foreign military identification card | Yes | Yes | Cannot be authenticated by an acceptance agent; goes to the IRS or a Taxpayer Assistance Center |
| National identification card | Yes | Yes | Must show name, photograph, address, date of birth and expiry date; current only if the expiry date has not passed |
| US state identification card | No | Yes | |
| Foreign voter's registration card | Yes | Yes | |
| Civil birth certificate | Yes, if foreign | Yes | Required for applicants under 18 without a valid passport |
| Medical records | Yes, if foreign | Yes | Dependents under 6 only |
| School records | Yes, if foreign | Yes | Dependents under 24 only, if a student |
What if you do not have a passport?
Then the two-document rule applies: one document to prove identity, another to prove foreign status, and one of them must show your photo. A foreign driver's license proves identity but not foreign status; a national identification card that meets the IRS's requirements proves both. Read the table for the pairing before you gather anything, and check every expiry date, because the IRS treats a national identification card as current only if its expiry date has not passed.
What does certified copy mean?
The W-7 instructions define it: a certified copy of a document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency. For a passport that means the passport authority of the issuing country, not a notary, not a lawyer, not a bank. Some passport authorities provide certified copies on request; some do not, which is one reason applicants abroad end up mailing the original or turning to a Certifying Acceptance Agent.
Why are notarised copies rejected?
Because a notary certifies that a signature was made in front of them; a notary does not certify that a copy is a true copy of an original held by the issuing agency. The IRS says it plainly: we don't accept notarised documents. The only exception in Publication 1915 is for dependents and spouses of US military personnel applying from overseas, with a copy of the servicemember's military identification. For everyone else, a notarised copy is a CP567 waiting to happen, and it is the single most common document mistake we see.
If you mail originals: how they travel and come back
Mailed originals go to the IRS ITIN Operation in Austin, Texas, and the IRS says it can take up to 60 days to get them back. If it has been over 60 days, the IRS asks you to contact it. Use a courier with tracking in both directions, and do not send a passport you will need for travel inside that window; the W-7 instructions themselves point applicants who need their documents within 60 days to a Taxpayer Assistance Center or a Certifying Acceptance Agent instead.
The path where nothing is mailed
A Certifying Acceptance Agent authenticates your documents and certifies the copies that go to the IRS with a Certificate of Accuracy. With us that happens in a live video session with your original passport in your hands; the certified copy is filed, the original never travels, and there is no certified-copy request to a passport office and no notary. The CAA guide explains the route; the service page explains what we need from you, which is one form and a high-quality scan of the passport ahead of the session.
Documents for the owner of a US company
The IRS needs the identity documents above for the ITIN itself. Company documents are not on its list, but they matter for the pairing of your reason box and any exception you claim, and a bank will ask for them later. If you already have a US company, keep the formation document and the EIN letter with your file; if you do not, the ITIN can come first and the company after, in the order that works.