ITIN and Identity Verification Problems: A Practical Guide

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue Service (IRS) to people who need a taxpayer identification number for federal tax purposes but are not eligible for a Social Security Number (SSN). ITINs are most commonly used by immigrants, international students, and nonresident aliens to file a federal tax return, claim certain tax credits, and comply with U.S. tax law. While essential, obtaining or renewing an ITIN often involves strict documentation standards that many applicants find confusing.

One of the most common challenges for ITIN applicants involves identity verification. The IRS requires applicants to submit original supporting documents or certified copies proving identity and foreign status. Problems arise when expired, inconsistent, or incomplete documents are used, leading to delays or outright rejections. With ID.me and other verification tools increasingly used in IRS processes, understanding these requirements is critical for applicants and the professionals assisting them.

This guide is designed for a broad audience, including immigrants who must file U.S. taxes, students and researchers on visas, taxpayers' dependents and spouses, and tax professionals who help clients navigate ITIN requirements. Readers will learn who needs an ITIN, how the application and renewal process works, the most common reasons for rejection, and practical troubleshooting tips. Real-world examples and professional insights will provide context, while a dedicated FAQ section addresses the most pressing questions about ITIN numbers and identity verification.

What is an ITIN and Why Does It Matter?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number created by the IRS for people who are required to pay or file U.S. taxes but are not eligible for a Social Security Number. The ITIN follows a nine-digit format similar to an SSN and is issued only for federal tax purposes. Its primary role is to ensure that all taxpayers, regardless of immigration status, can comply with U.S. tax law.

A valid ITIN allows taxpayers to file a federal return, report income, and claim refunds. In addition, certain tax credits—such as the Child Tax Credit and the Credit for Other Dependents—may be available to filers with qualifying children or dependents if other eligibility rules are met. Beyond tax filing, an ITIN can help with practical needs, such as opening bank accounts, applying for loans that require a taxpayer identification number, and proving financial compliance when requested by institutions.

It is essential to understand the limitations of an ITIN. An ITIN does not authorize work in the United States, does not provide access to Social Security benefits, and does not alter an applicant’s immigration status. Its use is strictly tied to tax purposes, making it a tool for compliance rather than a path to residency or work authorization. For many foreign nationals, however, securing an ITIN is critical in maintaining accurate records with the IRS and avoiding penalties for missed filings.

Who Needs an ITIN?

Not everyone is required to obtain an Individual Taxpayer Identification Number (ITIN), but certain groups must apply if they are not eligible for a Social Security Number. Understanding eligibility is essential, since having a valid ITIN ensures compliance with U.S. tax obligations and may allow taxpayers to claim refunds or certain tax credits on a federal tax return.

1. Nonresident aliens filing U.S. tax returns
Individuals who receive U.S.-sourced income but do not qualify for an SSN must file with an ITIN. This includes nonresidents claiming tax treaty benefits or filing to obtain refunds of overpaid taxes.

2. Resident aliens under the substantial presence test
Foreign nationals who meet IRS residency requirements but cannot obtain an SSN must use an ITIN when they file their federal return.

3. Spouses of U.S. citizens or residents
Nonresident alien spouses included on a joint return need an ITIN. This allows the couple to claim an allowable tax benefit, such as the standard deduction or certain credits.

4. Dependents of U.S. citizens or residents
Children or other dependents who qualify for the Child Tax Credit or other dependents’ credits must have an ITIN. Parents or guardians must provide supporting documentation to prove the relationship and eligibility.

5. international students, professors, and researchers
Individuals on F, J, or M visas often need ITINs to report fellowship income, claim treaty exemptions, or meet IRS filing requirements. These applicants usually need to submit original documents, like a valid passport and a photo identification visa issued by immigration services.

Who does not need an ITIN?

U.S. citizens and permanent residents (eligible for an SSN).
Individuals who can obtain a Social Security Number.
People who do not have a U.S. tax filing requirement.

By clarifying eligibility, applicants and tax professionals can avoid unnecessary applications and ensure that ITIN requests are filed only when truly required for compliance.

Identity Verification Requirements

The IRS enforces strict rules to ensure every ITIN applicant provides proper documentation proving both identity and foreign status. Without meeting these requirements, the IRS will not issue a valid ITIN, which can delay tax filing and prevent taxpayers from claiming allowable tax benefits.

Core Requirements

Each applicant must provide documents that:

Prove identity: confirm the person’s name, date of birth, and address.
Establish foreign status: demonstrate a connection to a country outside the U.S.
Include photo identification: unless the applicant is a dependent under 14, or under 18 if a student.
Show a valid expiration date: expired documents are not accepted.

Acceptable Documents

The IRS recognizes 13 types of supporting documentation, but some are more common than others:

Valid passport: The only stand-alone document that satisfies identity and foreign status.
National ID card: Must contain photo, address, date of birth, and expiration date.
U.S. or foreign driver’s license: Used for identity; foreign licenses may also establish foreign status.
Civil birth certificate: Required for dependents when no passport is available.
U.S. visa or photo identification visa issued by immigration services: Must be current and valid.
USCIS photo ID: Accepted for both identity and foreign status.

For the complete official list, see the supporting documents for the IRS ITIN.

The Role of ID.me

In recent years, the IRS has partnered with ID.me for specific online verification processes. While not universally required for ITIN applications, ID.me may be used to confirm taxpayer identity in related IRS services. Applicants using ID.me should be prepared to submit original documents electronically or provide a certified copy as requested.

Meeting these requirements ensures that applicants can complete their ITIN application without delays and that the IRS has accurate proof of identity before processing a federal tax return.

Common Identity Verification Problems

Many applicants encounter challenges with the IRS identity verification rules while applying for an Individual Taxpayer Identification Number (ITIN). These problems are the leading causes of processing delays, rejections, and requests for additional information. Knowing what to expect—and how to fix issues—helps taxpayers submit accurate documentation the first time.

1. Expired or Invalid Documents

Problem: Applicants sometimes send documents with an expired expiration date, such as passports or driver’s licenses. The IRS will not accept expired identification.
Solution: Renew the document with the issuing agency or provide a certified copy from the original authority before resubmitting.

2. Inconsistent Information

Problem: Differences in spelling of names, dates of birth, or addresses across submitted forms can cause the IRS to reject the application.
Solution: Ensure all documents match exactly. If a legal name change has occurred, include supporting documentation such as a court order or marriage certificate.

3. Missing Photographs or Details

Problem: The IRS requires at least one piece of photo identification for applicants 14 and older (18 if a student). Some national IDs or birth certificates lack this feature.
Solution: Provide additional documents that include a photo, such as a valid passport or U.S./foreign driver’s license.

4. Poor Document Quality

Problem: Blurred scans, damaged pages, or unclear photocopies often lead to IRS requests for resubmission.
Solution: Always provide clear, legible original supporting documents or certified copies to prevent delays.

5. Missing U.S. Entry Dates for Dependents

Problem: The IRS requires proof of U.S. residency for dependents. A passport without a U.S. entry date may be insufficient.
Solution: Submit additional records, such as school or medical records, to prove residency.

By identifying these common problems before filing, applicants and tax professionals can reduce rejection rates and improve the chances of obtaining a valid ITIN quickly. Careful preparation ensures that identity and foreign status are documented adequately for IRS review.

ITIN Application Process: Step-by-Step Guide

Applying for an Individual Taxpayer Identification Number (ITIN) requires careful attention to detail. The IRS processes applications using Form W-7, and mistakes can lead to delays or rejection. Applicants must provide proof of identity and foreign status and supporting documentation that meets IRS standards. Below is a breakdown of the process and available filing methods.

Step 1: Choose Your Application Method

1. Mail Application

Applicants may mail Form W-7, a completed federal tax return, and original documents or certified copies to the IRS ITIN Operation in Austin, Texas.
Processing generally takes 7–11 weeks.
Using certified mail is recommended to track delivery.

2. In-Person at IRS Taxpayer Assistance Center (TAC)

Applicants can schedule an appointment at a local TAC office.
A TAC can review and return original supporting documents immediately, reducing the risk of loss.
Appointments must be scheduled by calling the IRS at 844-545-5640.

3. Through an Acceptance Agent (AA)

Acceptance Agents assist taxpayers with ITIN applications, but must submit original documents or certified copies to the IRS.
This option helps applicants who need guidance, but it does not speed up processing.

4. Through a Certified Acceptance Agent (CAA)

A CAA can verify most documents on the spot, meaning applicants do not need to submit original documents to the IRS.
CAAs return documents immediately and submit a Certificate of Accuracy with the ITIN application.
Dependents’ documents are limited to passports and birth certificates for authentication.

Step 2: Complete Form W-7

When filling out Form W-7, applicants must:

Select whether they are applying for a new ITIN or an ITIN renewal.
Indicate the correct reason for applying, such as filing a federal tax return, claiming a tax treaty benefit, or being listed as a dependent or spouse.
Provide accurate personal information, including name, address, date of birth, and foreign connection details.
Ensure that all fields are completed and consistent with the provided documents.

Step 3: Gather Required Documentation

Applicants must provide:

Valid passport or other accepted photo identification, and a visa issued by immigration services.
Proof of foreign status, such as a national ID card or foreign driver’s license.
Supporting documentation for dependents, including school or medical records.
A federal tax return or valid exception documentation, depending on the case.

Step 4: Attach Tax Return or Exception Documentation

Most ITIN applications require a completed federal tax return attached to the Form W-7.
Exceptions apply in specific cases, such as claiming treaty benefits, real estate transactions, or fellowship income.
If an exception applies, the applicant must provide additional information and proper evidence supporting the claim.

By following these steps carefully, an ITIN applicant increases the likelihood of receiving a valid ITIN without unnecessary delays. Each step must be completed with accurate documentation, as the IRS verifies every submission before approving an ITIN number.

ITIN Renewal Requirements and Timelines

An Individual Taxpayer Identification Number (ITIN) does not last indefinitely. To keep a valid ITIN, taxpayers must renew it when required. Failure to renew can cause rejected filings, processing delays, or the loss of certain tax credits. Understanding the IRS renewal rules helps taxpayers avoid costly mistakes when filing a federal tax return.

When ITINs Expire

An ITIN may expire under two circumstances:

Non-use expiration: If the ITIN is not used on a federal tax return for three consecutive tax years, it automatically becomes invalid.
Pre-2013 assignments: Any ITIN issued before 2013 that has not been renewed is now considered an expired ITIN.

Renewal Process

To complete an ITIN renewal, the applicant must:

Fill out Form W-7 and check the box for renewal.
Provide the same types of original supporting documents or certified copies required in a new application.
Include proof of identity and foreign status, such as a valid passport or national ID card.
Attach a current-year federal return if the ITIN is required for filing, unless an exception applies.

For full details and instructions, see the IRS guide on how to renew an ITIN.

Consequences of Filing with an Expired ITIN

Processing delays: The IRS may hold or reject the federal return.
Disallowed credits: Filers may lose access to allowable tax benefits, such as the Child Tax Credit or other dependents’ credits, until the renewal is completed.
Penalties and interest: If credits are denied, refunds may be reduced or delayed, and the taxpayer may owe more than expected.

Taxpayers should renew their ITINs well before filing deadlines to ensure that all documents are accepted and refunds are processed without delays. A valid ITIN is essential for compliance with IRS rules and maintaining eligibility for certain credits.

Common Rejection Reasons and IRS Notices

Even when an ITIN application is completed carefully, the IRS may issue a notice requesting corrections or rejecting the application. Understanding the two most common notices—CP566 and CP567—helps taxpayers and professionals respond effectively.

CP566: Suspense Notice for Incomplete Applications

The IRS sends a CP566 when the application cannot be processed due to missing or incomplete details. Common causes include:

Missing sections on Form W-7 (such as date of birth or address).
Failure to attach a required federal tax return or valid exception documentation.
Lack of original documents or certified copies proving identity or foreign status.
Submission of documents that are outdated or unclear.

How to fix it: Review the notice line by line, supply the requested information, and resubmit within the 45-day deadline. Always use certified mail so delivery can be tracked.

CP567: Rejection Notice

A CP567 means the application has been entirely rejected. The most common reasons are:

Submitting an expired passport or other invalid document.
An applicant is not eligible for an ITIN.
Inconsistent names, dates, or addresses across documents.
Failure to provide sufficient supporting documentation for dependents.

How to fix it: Start a completely new ITIN application. Correct all issues listed in the notice, provide updated or replacement documentation, and resubmit with a completed Form W-7.

Document-Specific Rejection Problems

Passports: Missing U.S. entry dates for dependents or pages that are damaged.
Birth certificates: Lacking essential information such as date or parent names.
School or medical records: Outdated or missing required details.

Key Takeaway

Most rejections occur because applicants do not provide complete or consistent information. Before mailing or submitting an application, it is critical to verify that every field is completed and that all original supporting documents meet IRS requirements. Doing so dramatically reduces the risk of a rejected application and ensures faster processing of a valid ITIN number.

Troubleshooting and Pre-Submission Checklist

Before sending an ITIN application to the IRS, applicants should double-check all requirements. A careful review prevents delays, rejections, and requests for additional information. This checklist is designed to help taxpayers and professionals confirm accuracy and completeness.

Pre-Submission Checklist

Form W-7 completed correctly: Ensure the correct box is checked (new ITIN or ITIN renewal) and that all personal details—such as name, date of birth, and address—match the provided documents.
Tax return or exception documentation attached: Most applicants must attach a federal tax return. If claiming an exception, confirm that valid supporting evidence is included.
Identity and foreign status proof: Provide a valid passport, national ID, or another approved form of photo identification that establishes a foreign connection.
Supporting documentation for dependents: If claiming qualifying children or other dependents, include school or medical records showing residency and relationship.
Original documents or certified copies: Do not send photocopies. Applicants must submit original documents or a certified copy from the issuing agency.

Post-Submission Monitoring

Track submission using certified mail if sent by post.
Allow 7–11 weeks for standard processing, longer if filed overseas or during peak tax season.
Watch for IRS correspondence, such as a CP566 suspense notice or CP567 rejection notice, which may request additional details.

Escalation Strategies

If issues arise:

Contact the IRS directly for clarification using the numbers listed on official notices.
Seek assistance from a Certified Acceptance Agent (CAA) to authenticate documents and avoid resubmission delays.
The Taxpayer Advocate Service may provide additional support in complex or unresolved cases.

By following this checklist, applicants improve the likelihood of approval and reduce the risk of rejection, ensuring their ITIN number is issued in time for required filings.

Becoming a Certified Acceptance Agent (For Professionals)

For tax professionals, becoming a Certified Acceptance Agent (CAA) is an opportunity to expand services while helping clients avoid delays in the ITIN application process. A CAA is authorized by the IRS to review and authenticate certain documents, reducing the need for applicants to submit original documents directly to the IRS.

Who Qualifies as a CAA

Eligible entities include:

Tax return preparers, CPAs, and enrolled agents.
Financial institutions and universities.
Community-based organizations and corporations that serve immigrant or international communities.

Benefits of CAA Status

Document authentication: CAAs can verify identity and foreign status without requiring applicants to send in their valid passport or other original supporting documents.
Improved client service: Families and individuals receive immediate document return.
Business growth: Offering ITIN assistance builds trust with immigrant and student populations who require filing support.

The Application Process

To become a CAA, professionals must:

Complete IRS-required ITIN training and forensic document training.
Apply electronically through the IRS e-Services portal.
Provide proof of professional status, such as a preparer tax identification number (PTIN).
Submit background checks and any additional documentation requested by the IRS.
Sign a formal agreement with the IRS once approved.

Responsibilities and Compliance

CAA responsibilities do not end with approval. Professionals must:

Retain copies of authenticated documentation for at least three years.
Submit Certificates of Accuracy (Form W-7(COA)) with each ITIN application.
Ensure applications are correctly completed before submission.
Stay current on IRS program updates and compliance reviews.

By becoming a Certified Acceptance Agent, tax professionals can enhance their role in the ITIN process, providing value to clients while ensuring compliance with IRS standards.

Real-World Examples and Edge Cases

Understanding how ITIN rules apply in different scenarios helps taxpayers and professionals prepare stronger applications. Below are typical examples that illustrate identity verification problems and practical solutions.

Example 1: Immigrant Family with Dependents

A Mexican national married to a U.S. citizen files a joint federal tax return and claims three children as dependents. One child has an expired passport without a U.S. entry date.

Problem: The IRS rejects the ITIN application for missing residency proof.
Solution: The family submits U.S. medical and school records as additional supporting documentation to prove residency. The application is accepted, and the parents qualify for the Child Tax Credit.

Example 2: Foreign Student on a Visa

An international student on an F-1 visa receives fellowship income and must file taxes. His passport has a blurred photo, and no certified copy is available.

Problem: The application is delayed because the photo identification visa issued by immigration services does not meet quality standards.
Solution: He requests a certified copy of his passport from his home country’s consulate, resubmits, and receives a valid ITIN.

Example 3: Nonresident Investor with Rental Property

A German investor earns rental income from U.S. property but has never filed a return.

Problem: The IRS issues a CP567 rejection because of inconsistent names on property documents and the ITIN application.
Solution: The investor files corrected federal returns for prior tax years, submits a new Form W-7 with matching documentation, and approves the ITIN.

Example 4: Duplicate ITIN Issued

A taxpayer unknowingly receives two ITIN numbers due to variations in name spelling.

Problem: Confusion arises when credits and payments are not applied correctly.
Solution: The applicant contacts the IRS to consolidate records and confirm which ITIN is valid for future filings.

These examples highlight how careful attention to documents, consistency, and proper proof can prevent rejection. They also show when to seek help from an Acceptance or Certified Acceptance Agent for complex cases.

Next Steps and Call to Action

Applying for or renewing an Individual Taxpayer Identification Number (ITIN) can feel overwhelming, especially when identity verification problems or document issues arise. The key is preparation: applicants should review eligibility, gather original supporting documents or certified copies, and confirm that all sections of Form W-7 are completed accurately before submission. Careful preparation reduces the chance of rejection and helps secure a valid ITIN for tax compliance.

The next step for individuals and families is to confirm whether an ITIN is needed for the upcoming federal tax return. Dependents, spouses, and taxpayers seeking allowable tax benefits like the Child Tax Credit or other dependents’ credits should apply early to avoid filing delays. Keeping records consistent across passports, visas, and school or medical records is essential for proving foreign status and residency.

For tax professionals, considering the Certified Acceptance Agent (CAA) program can provide additional value to clients. Acting as a CAA allows professionals to authenticate documents, return them immediately, and help taxpayers avoid the risks of mailing original documents to the IRS. Whether you are an immigrant, student, dependent, or practitioner, the proper preparation and support ensure smoother ITIN applications and renewals.

Frequently Asked Questions (FAQ)

How long does it take to get an ITIN?

Processing time depends on when and how the application is filed. Once all documents are complete, the IRS takes 7 to 11 weeks to issue an ITIN number for most applicants. If the application is filed overseas or during peak tax season, the process can take longer, especially if the IRS requests additional information.

Can I file my tax return while waiting for an ITIN?

No, you must have an assigned ITIN before your federal tax return can be processed. The ITIN application is typically submitted with the tax return and reviewed simultaneously. Once the IRS assigns a valid ITIN, it will continue processing the return, including any refunds or allowable tax benefits claimed.

What happens if my ITIN application is rejected?

If your ITIN application is rejected, the IRS will send you a notice explaining why. Incomplete forms, expired documents, or missing supporting documentation are common causes. To fix the issue, you must file a new Form W-7, include corrected information or a certified copy of documents, and resubmit. Using a Certified Acceptance Agent can help prevent repeated rejections.

Do ITINs need to be renewed every year?

No, ITINs do not expire annually. However, an expired ITIN cannot be used on a federal tax return. ITINs expire if they have not been used for three consecutive tax years or were issued before 2013 and never renewed. Taxpayers should complete an ITIN renewal before filing to avoid processing delays or the loss of certain credits.

Can undocumented immigrants apply for an ITIN?

Undocumented immigrants may apply for an ITIN if they are required to file a federal return or are listed as dependents or spouses on another taxpayer’s filing. An ITIN is issued strictly for tax purposes and does not provide work authorization, Social Security benefits, or a change in immigration status. Its primary role is ensuring compliance with IRS tax filing rules.