Determine whether you need an ITIN for U.S. tax purposes
Complete IRS Form W-7
Gather a valid federal tax return, if required
Prepare original identification documents or certified copies
Choose an acceptable application method
Mail the application to the IRS ITIN Operation
Apply through an IRS-authorized Acceptance Agent if needed
Apply in person at a Taxpayer Assistance Center if available
Wait for IRS processing and approval
Receive your ITIN by mail from the IRS