ITIN Application Without Passport: Complete 2025 Guide

Applying for an ITIN application with missing passport documentation may seem intimidating, but it is a common situation many taxpayers face. The individual taxpayer identification number is issued by the Internal Revenue Service to people who must file taxes but are not eligible for a Social Security number. While the passport is the only standalone document usually accepted, the IRS provides alternative ways to apply if you do not have one.

This number is essential for tax purposes for many individuals, including nonresident aliens, international students, and dependents of U.S. taxpayers. It allows people to file a federal income tax return, claim certain credits such as the child tax credit, and meet federal tax obligations. Without it, taxpayers may face penalties, delays, or the inability to claim refunds owed.

This guide walks through the complete process of applying for an ITIN without a passport in 2025. You will learn what identification documents the IRS will accept, how to complete Form W-7, and the best submission methods available. Whether you are filing for yourself, a dependent, or as a tax professional helping clients, the steps outlined here will make the process easier to understand and follow.

What Is an ITIN Application Without a Passport?

An ITIN application with a missing passport requests an individual taxpayer identification number when a valid passport cannot be provided. The Internal Revenue Service treats the passport as the only document proving identity and foreign status. Without it, applicants must use other supporting documents accepted by the IRS.

The Individual Taxpayer Identification Number is a nine-digit number issued by the IRS. It is used for tax purposes by people who need to file a federal tax return but are not eligible for a Social Security number. This includes nonresident aliens, dependents of U.S. taxpayers, and others who must file taxes under federal law.

When applying without a passport, the IRS requires:

At least two identification documents.
One document that shows both identity and foreign status.
Original documents or a certified copy from the original issuing agency (not notarized copies).

Acceptable alternatives include a national identification card, a civil birth certificate, a foreign driver’s license, or other official records. By submitting proper supporting documentation, an ITIN applicant can still complete Form W-7, file a tax return, and receive an assigned ITIN from the IRS.

Why Having Alternative Documentation Matters

Missing a passport does not prevent an ITIN applicant from meeting IRS requirements. The Internal Revenue Service accepts documents from other government agencies that can establish identity and foreign status. This flexibility is essential for taxpayers who must file a federal tax return but cannot present the only document usually accepted on its own: a valid passport.

Financial Impact

Tax compliance depends on filing an accurate federal income tax return. Without a taxpayer identification number ITIN, individuals cannot file taxes or claim certain credits, such as the child tax credit.
Processing times increase when incomplete or incorrect identification documents delay refunds.
Failure to file or pay federal tax obligations can result in penalties, interest, and collection actions.

Legal Requirements

U.S. tax law requires every person filing a tax return for tax purposes to have either a Social Security number (SSN) or an ITIN.
Many treaty benefits, including reduced withholding on income, require taxpayers to provide proof of an assigned ITIN.
Business owners, foreign investors, and dependents of U.S. citizens must remain compliant to avoid legal and financial consequences.

Acceptable supporting documents ensure the IRS issues an ITIN without delay, allowing taxpayers to remain in compliance and claim refunds or benefits owed.

Who Needs an ITIN Without a Passport?

Several groups of taxpayers may need to apply for an IRS individual identification number without using a passport. These individuals must provide alternative supporting documentation to prove their identity and foreign status.

Nonresident Aliens

People earning a U.S. income, such as wages paid, rental income, or investment return, often require an ITIN. For example, a nonresident alien investor who receives dividends from a U.S. company must file a tax return and provide proof of foreign status.

Foreign Students and Researchers

Students on F-1, J-1, or M-1 visas who receive scholarships, wages, or stipends must apply for an ITIN if they are not eligible for a Social Security number. When their passports expire, they may rely on school records and a national identification card.

Dependents and Spouses of U.S. Taxpayers

Children and spouses on a federal tax return may need an ITIN to claim certain credits. A civil birth certificate, school records, or a state identification card can serve as supporting documentation for dependents.

Tax Treaty Beneficiaries

Foreign retirees or workers claiming reduced withholding under tax treaties also need an ITIN. If their passport is unavailable, they can submit original documents such as a foreign voter’s registration card or driver’s license.

These groups highlight how different types of taxpayers, from students to retirees, may need to apply without a passport but can still meet IRS requirements using alternative documentation.

Alternative Documents Accepted by the IRS

The IRS allows taxpayers to provide a combination of identification documents when a passport is unavailable. An ITIN application requires at least two acceptable forms, one of which must show identity and foreign status.

Documents Proving Both Identity and Foreign Status

National identification card showing name, date, current address, expiration date, and photograph.
Foreign military ID card from the original issuing agency.
Immigration services USCIS photo identification, such as a green card.
Foreign voter’s registration card.

Documents Proving Identity Only

U.S. driver’s license or foreign driver’s license
U.S. state identification card
U.S. military ID card

Special Documents for Dependents and Students

A civil birth certificate is required for a young dependent.
School records for children and students up to age 24.
Medical records for dependents under age 6.
A visa issued by the U.S. Department of State.

All supporting documents must be current except birth certificates, which do not expire. The IRS will only accept original documents or a certified copy from the original issuing agency. Notarized copies and expired identification are not acceptable.

By submitting the proper supporting documentation, taxpayers ensure the IRS issues an assigned ITIN, allowing them to file taxes, claim certain exceptions, and fully comply with federal requirements.

Step-by-Step ITIN Application Process Without a Passport

Applying for an ITIN without a passport requires a clear understanding of the IRS process. By preparing ahead, gathering the proper identification documents, and choosing the best submission method, you can reduce delays and improve your chances of approval. The application involves three main phases:

Phase 1: Preparation and Document Collection

Determine your eligibility category. Review the instructions for Form W-7 and select the correct reason for applying. Common categories include nonresident aliens, dependents of U.S. taxpayers, or international students receiving income in the United States.
Select your supporting documents. You must provide at least two identification documents, and one must prove both identity and foreign status. Examples include a national identification card, a civil birth certificate, or a foreign driver’s license.
Verify document requirements. The IRS accepts only original documents or a certified copy from the original issuing agency. Expired documents and notarized copies are not acceptable.
Prepare proof for dependents. If applying for a child, include school records, medical records, or a civil birth certificate to establish residency or dependency status.

Phase 2: Completing Form W-7

Download the current form.
Always use the most recent version of Form W-7 from the IRS website to avoid processing delays.
Fill out your information.
Provide your legal name, date of birth, country of citizenship, and current address. Ensure that all details match the information on your supporting documentation.
Select the reason for applying.
Mark the correct box on the form that matches your situation. The IRS uses this to verify eligibility.
Attach your tax return.
Most ITIN applications require a federal tax return unless you qualify for certain exceptions, such as claiming treaty benefits. Leave the taxpayer identification number field blank; the IRS will add your assigned ITIN once approved.

Phase 3: Submission Options

Mail your application.
Send your Form W-7, supporting documentation, and federal tax return to the IRS ITIN Operation in Austin, Texas. This option is standard but requires mailing valuable original documents.
Visit an IRS Taxpayer Assistance Center.
Schedule an appointment in advance. An IRS representative will verify your documents and return them immediately. This is a safe option if you want to avoid mailing original documents.
Use a Certified Acceptance Agent (CAA).
CAAs are trained professionals authorized by the IRS to authenticate identification documents. They return your documents right away, reducing the risk of loss.
Work with an Acceptance Agent (AA). An AA can help you complete Form W-7 and review your documents, but cannot authenticate them, meaning your originals still need to be mailed.

By carefully following these steps, applicants can avoid common mistakes, meet IRS requirements, and ensure their ITIN application is processed smoothly. Choosing the proper submission method—whether by mail, in person, or through a certified acceptance agent—can also make the process faster and safer.

Timelines, Deadlines, and Processing Tips

The time it takes for the IRS to process an ITIN application with a missing passport depends on when and how it is submitted.

Standard processing usually takes seven weeks from the IRS receiving your Form W-7.
During peak filing season, from January through April, processing can take nine to eleven weeks.
International applications may require additional time.

Important deadlines include:

April 15 is the deadline for filing an individual federal income tax return.
The deadline is October 15 if you requested an extension.
The deadline for renewing an ITIN that has expired due to non-use over three tax years is December 31.

To avoid problems:

Apply early, ideally in February, to avoid peak delays.
Keep copies of all supporting documents and mailing receipts.
Track your application using IRS contact numbers if processing exceeds the expected time frame.

Taxpayers reduce stress and ensure timely compliance with federal tax rules by applying early and preparing the correct supporting documentation.

Common Issues and How to Solve Them

Even with complete forms, ITIN applications sometimes encounter problems. Understanding these issues helps taxpayers prepare in advance.

Common Problems

Rejections due to missing or expired identification documents.
The applications were returned because the tax return was not attached.
Duplicate ITINs are assigned to the same person.
Delays caused by submitting notarized copies instead of originals or certified copies.

Solutions

If you receive a CP567 notice, review the rejection reason and resubmit with corrected supporting documentation.
For duplicate ITINs, contact the IRS to consolidate records and keep the valid number active.
If your documents are not returned within sixty days, call the IRS and provide the submission date and current address.
Military personnel overseas may submit notarized copies if accompanied by proof of military service.

By following IRS instructions and correcting errors promptly, taxpayers can ensure their ITIN application is accepted and used for tax purposes without further complications.

Real-World Examples and Case Studies

Understanding how others have successfully applied for an ITIN without a passport can make the process easier to follow. The examples below show how different applicants used alternative identification documents and still received an assigned ITIN from the IRS.

Case Study 1: Immigrant Family with Dependents

Situation: A family recently moved to the U.S., but their passports were lost during the relocation. They needed ITINs for the parents and two children to file a federal income tax return and claim the child tax credit.
Documents Used: National identification cards, civil birth certificates for the children, and U.S. school records to show residency.
Outcome: The IRS accepted the documents and issued ITINs within eight weeks, and the family could file taxes and claim certain credits.

Case Study 2: Foreign Student with a Visa

Situation: A graduate student on an F-1 visa received wages paid for teaching work but could not provide a current passport due to delays in renewal.
Documents Used: A certified copy of a national ID card, a civil birth certificate, school records from the university, and the student’s visa paperwork.
Outcome: The application was approved, and the student filed a federal tax return using Form 1040-NR.

Case Study 3: Nonresident Investor

Situation: A nonresident alien investing in U.S. real estate needed an ITIN to report rental income. His passport had expired and was not accepted.
Documents Used: Foreign driver’s license, national identification card, and a certified copy of the property ownership documents to establish a U.S. income source.
Outcome: The IRS issued the ITIN, allowing the investor to file a federal tax return and claim tax treaty benefits.

These examples show that even when a passport is unavailable, applicants can rely on alternative supporting documentation such as school records, national identification cards, or civil birth certificates. By submitting complete and valid records, taxpayers meet IRS standards and maintain compliance with federal tax rules.

Risks of Ignoring ITIN Requirements

Failing to apply for or renew an ITIN can lead to serious financial, legal, and immigration-related consequences. Taxpayers who do not provide proof of identity and foreign status, file a federal tax return, or maintain an assigned ITIN risk delays, penalties, and compliance issues.

Financial Consequences

Penalties and interest: Taxpayers who fail to file a federal income tax return on time may face fines of up to 25% of unpaid taxes, plus daily interest.
Loss of credits: Without a valid taxpayer identification number ITIN, individuals may lose eligibility for certain credits, such as the child tax credit and other dependent-related benefits.
Refund delays: Missing or expired ITINs can prevent the IRS from processing refunds.

Legal and Compliance Risks

IRS enforcement: The Internal Revenue Service may issue notices, assess additional tax, or begin collection actions if taxpayers file returns without proper identification documents.
Treaty benefits denied: Nonresident aliens and tax treaty beneficiaries who cannot provide an ITIN may be taxed at higher withholding rates on wages paid, pensions, or investment income.
Duplicate filings: Using an expired ITIN or failing to complete an ITIN renewal can result in rejected tax returns and delayed processing.

Immigration-Related Consequences

Residency and citizenship applications: While the ITIN does not directly affect immigration status, filing taxes consistently is often required for immigration services to review good moral character during naturalization.
Visa applications: Consular officials may review tax compliance history when deciding visa eligibility.
Military personnel stationed overseas: Dependents and spouses who fail to maintain valid ITINs may face additional documentation burdens when filing U.S. tax returns.

Ignoring ITIN requirements can create barriers that extend beyond taxes. By ensuring timely applications and renewals, taxpayers protect their financial interests, maintain compliance with federal tax law, and support future immigration opportunities.

Working with Certified Acceptance Agents (CAAs)

A certified acceptance agent is an individual or organization that the Internal Revenue Service authorizes to assist taxpayers with the ITIN application process. For applicants who cannot provide a passport, a CAA can review supporting documentation, authenticate original documents, and submit Form W-7 to the IRS on the taxpayer’s behalf.

Benefits of Using a CAA

Document authentication: A CAA can verify identity and foreign status, so you do not need to mail valuable original documents to the IRS.
Reduced risk of rejection: With professional guidance, an ITIN applicant is less likely to make mistakes that result in a rejected application.
Immediate return of documents: Unlike mailing, a certified acceptance agent returns original documents the same day.
Faster resolution: CAAs have a direct communication channel with the IRS, which can speed up problem-solving when issues arise.

How CAAs Help Different Taxpayers

Families with dependents: A CAA ensures that school records, civil birth certificates, and other identification documents are submitted adequately for children.
Nonresident aliens and students: CAAs help prepare applications when foreign driver’s licenses, national identification cards, or visas are used as proof of identity and foreign status.
Military personnel stationed overseas: A CAA can advise when notarized copies are accepted in exceptional cases and confirm whether an exact copy meets IRS standards.

Choosing the Right CAA

Verify that the person or business is listed as an active certified acceptance agent on the IRS website.
Ask about experience handling cases where applicants submit documents instead of a passport.
Confirm what services are included, such as ITIN renewal, support for dependents, or simultaneous filing of a federal tax return.

Working with a CAA provides peace of mind for taxpayers who cannot rely on a passport as their only document. By submitting a complete application for an IRS individual taxpayer identification with professional assistance, taxpayers reduce errors and ensure the IRS issues their assigned ITIN without unnecessary delays.

Frequently Asked Questions

Can I complete an ITIN application with missing passport documentation?

If a passport is unavailable, an ITIN applicant may provide alternative identification documents such as a national identification card, a civil birth certificate, a foreign driver’s license, or school records. The Internal Revenue Service requires at least two supporting documents, one proving both identity and foreign status. All documents must be original documents or a certified copy from the original issuing agency.

What is the purpose of an individual taxpayer identification number?

The IRS issues an individual taxpayer identification number (ITIN) to people who must file a federal tax return but are not eligible for a Social Security number (SSN). The ITIN allows nonresident aliens, dependents, and other taxpayers to file taxes, claim certain credits like the child tax credit, and comply with federal tax requirements. Without it, many taxpayers would not be able to meet their legal obligations.

Can I use expired identification documents for an ITIN application?

No, the IRS does not accept expired identification documents, except for a civil birth certificate with no expiration date. All other documents must be valid on the date they are submitted. To avoid rejection, an ITIN applicant should verify that each document is current and, if needed, obtain a certified or exact copy from the original issuing agency before submission.

How does the IRS handle ITIN renewal?

The IRS requires ITIN renewal when the assigned ITIN has not been used on a federal income tax return for three consecutive tax years. To renew, taxpayers must submit a Form W-7 application with current supporting documentation. Renewal is necessary to continue filing a federal tax return, claim certain credits, and avoid processing delays. Without renewal, the IRS may reject a tax return and hold refunds.

What options exist for submitting an ITIN application safely?

Applicants may mail their Form W-7 and supporting documentation to the IRS, visit an IRS taxpayer assistance center, or use a certified acceptance agent. CAAs are authorized by the IRS to accept documents issued by foreign and U.S. authorities, review identification documents such as a driver’s license or state identification card, and return original documents immediately. This service helps taxpayers avoid mailing valuable records and reduces the risk of rejection.