Determine whether you need an ITIN
Complete IRS Form W-7
Gather required identification documents
Attach a valid federal tax return, if required
Include any supporting documents for your exception, if applicable
Submit the application by mail to the IRS
Apply through an IRS Acceptance Agent if preferred
Apply in person at an IRS Taxpayer Assistance Center if available
Wait for IRS processing and approval
Receive your ITIN by mail if approved