Determine whether you need an ITIN
Complete IRS Form W-7
Gather required identification documents
Prepare your federal tax return, if required
Submit your W-7 and documents to the IRS
Use an IRS Acceptance Agent if needed
Mail the application to the IRS ITIN Operations Center
Wait for IRS processing and approval
Receive your ITIN by mail
Use the ITIN on future tax filings and tax-related forms