Determine whether you need an ITIN for a U.S. tax filing or tax reporting purpose
Complete IRS Form W-7, Application for IRS Individual Taxpayer Identification Number
Prepare a valid federal income tax return unless you qualify for an exception
Gather original identification documents or certified copies from the issuing agency
Use a passport as the primary document if available, since it can satisfy both identity and foreign status
Submit the W-7 and supporting documents with your tax return or through an IRS-authorized Acceptance Agent
Send the application package to the IRS ITIN Operation if filing by mail
Apply in person at an IRS Taxpayer Assistance Center if available and required
Wait for IRS processing and receive the ITIN by mail after approval
Keep the ITIN for future U.S. tax filings and related reporting
Renew the ITIN if it expires and you still need to use it for tax purposes