Applying for a U.S. ITIN from Abroad: Passport Certification, Notarization, and Document Preparation When You Cannot Travel to the United States

Many individuals living outside the United States need to apply to the Internal Revenue Service (IRS) for an Individual Taxpayer Identification Number, or ITIN, because they must file a U.S. tax return, are selling U.S. real estate, receive U.S.-source income, are claiming a refund, or must meet some other federal tax requirement.

Applying for an ITIN is not simply a matter of completing Form W-7. The applicant must also prove both identity and foreign status. Because a passport is usually the only single document that establishes both identity and foreign status, verifying the passport is often the most important step in the entire application.

Why does the applicant usually need to take part in person?

If the application is handled inside the United States through an IRS Taxpayer Assistance Center (TAC) or an IRS-authorized Certifying Acceptance Agent (CAA), the staff generally need to see the applicant in person along with the original passport. When a spouse or dependent applies for an ITIN, that person generally must also appear for identity verification.

So an applicant who is abroad and cannot come to the United States can still apply for an ITIN, but must use another document certification method that the IRS accepts. Simply sending your accountant a passport scan, a photo by email, or an ordinary photocopy does not satisfy the IRS identity document requirements.

What options are available to applicants abroad who cannot come to the United States?

The following options are generally worth considering. Which one to choose depends on the applicant's country of residence, the services offered by the local U.S. embassy or consulate, timing, and the risk to the security of the documents.

1. Have a copy of the passport certified at the U.S. embassy or consulate in your country. Contact the Consular Section or American Citizens Services in advance to confirm whether that embassy or consulate offers passport copy certification or an authentication service for ITIN applications. The services offered, appointment requirements, and fees may vary by country and by embassy or consulate.

2. Obtain a certified copy from the agency that issued the passport. The copy must be issued or certified by the original issuing agency and bear its official stamp or seal, attesting that it is identical to the original passport.

3. Work with an IRS-authorized CAA abroad. CAAs may provide services inside or outside the United States. A CAA can usually verify the original passport and return it to you immediately after verification, but may charge a service fee, and you will need to make an appointment and appear in person as that CAA requires.

4. Mail the original passport directly to the IRS with the Form W-7 application. Although this may be accepted, you cannot use your passport while it is being processed, and cross-border mailing and return carry risk, so this is generally not the preferred option.

Is embassy certification a required step?

Verification of identity documents is required, but "embassy certification" is not the only way to accomplish it.

If the applicant cannot travel to the United States, is not using a CAA that can verify the passport, and does not want to mail the original passport to the United States, then certification by the U.S. embassy or consulate in the applicant's country, or a certified copy issued by the passport-issuing agency, is usually the more practical approach.

Please note: the "local embassy" referred to here generally means the U.S. embassy or consulate in the country where the applicant lives, or a government agency or consular office of the applicant's own country that is able to issue a formal certified copy on behalf of the passport-issuing agency. Not just any ordinary notary office, or any country's embassy, can do this.

Is an ordinary notarization acceptable?

Generally, no. The IRS generally does not accept a passport photocopy that has merely been notarized by an ordinary notary public or a local notary. The IRS requires the original passport, an exact copy certified by the issuing agency, or a qualifying certification service provided by a U.S. embassy or consulate abroad.

Therefore, the following documents are generally not sufficient on their own to support an ITIN application:

• A photocopy of the passport made by the applicant;
• A phone photo or scanned copy of the passport;
• A passport photocopy stamped by an ordinary notary;
• A photocopy that a bank, lawyer, or accountant has marked "true copy of the original" on their own;
• A document that carries only a translation certification, without certification by the passport-issuing agency or a U.S. embassy or consulate.

Is an apostille required?

In general, no separate apostille is required for an ITIN application. The IRS's core requirement is the original passport or a qualifying certified copy; it does not require every foreign document to carry an apostille.

An apostille mainly authenticates the signature, seal, or identity of the official on a public document so that the document can be used among countries that are party to the Hague Convention. It does not automatically establish that a passport copy is a certified copy issued by the passport-issuing agency, nor does it turn an ordinary notarized copy into an identity document the IRS will accept.

For this reason, we do not recommend that clients obtain "notarization plus apostille" on their own without first confirming what is needed. Even with an apostille, the IRS may still reject the document if the underlying document is only a copy certified by an ordinary notary. Add an apostille or other authentication only when the local U.S. embassy or consulate, the passport-issuing agency, or the specific office handling the matter expressly requires it, and follow its instructions.

What requirements should the passport certification documents meet?

To reduce the risk of the IRS requesting more documents or rejecting the application, we recommend that the certified documents meet at least the following requirements:

• The passport is still valid, not expired, on the day Form W-7 is submitted;
• The name, date of birth, nationality, and other information match Form W-7 exactly;
• The certified document clearly shows the complete contents of the passport's biographical data page, including the photo;
• It bears the certifying agency's official stamp, seal, or original certification mark;
• It states clearly that the copy matches the original passport presented by the applicant;
• If U.S. visa information is needed for the reason you are applying, the certified copy includes the relevant U.S. visa pages;
• The certification date and the certifying official's name or title are clear and legible;
• No page is incompletely cropped, blurry, altered, or illegible.

Why must you send us the original certified documents?

You may first email us scans for a preliminary review, but the formal submission to the IRS requires the original paper certified documents, that is, the version bearing the original stamp, signature, or certification mark. A PDF scan, photo, or color printout alone is usually not enough.

"Sending the original" here generally means sending us the original certified passport copy issued by the embassy, consulate, or issuing agency; it does not necessarily mean sending us your actual passport. As long as the certified copy meets IRS requirements, you can keep your original passport.

We recommend using an international courier with a tracking number and keeping a complete scanned copy and the shipping records. When we receive the originals, we will check again that the name, passport number, expiration date, stamp, and certification wording meet the application requirements.

Basic information clients need to provide

To prepare Form W-7 and the related tax filings, the applicant generally needs to provide the following personal information:

• Full name in English as shown on the passport, and any former names;
• Date of birth, city of birth, and country of birth;
• Current citizenship, or all citizenships if more than one;
• Permanent foreign address and U.S. mailing address (if any);
• Phone number and email address;
• Passport number, issuing country, issue date, and expiration date;
• U.S. visa type, visa number, and expiration date (if applicable);
• Date of first or most recent entry into the United States (if applicable);
• Foreign tax identification number or national ID number;
• Whether you have previously applied for an ITIN, EIN, or other U.S. taxpayer identification number;
• The specific U.S. tax reason for applying for an ITIN.

Checklist of formal application documents

Depending on the applicant's circumstances, the formal application package generally includes:

1. Form W-7, fully completed and signed by the applicant. An original-signature version should generally be provided; if an agent signs on the applicant's behalf, the IRS authorization and signature rules must be met.

2. The original valid passport, or an original certified copy of the passport that meets IRS requirements.

3. The original U.S. federal individual income tax return for which the ITIN is needed, such as Form 1040-NR or another applicable return. Unless the applicant qualifies for one of the specific exceptions on Form W-7, the return generally must be submitted together with the W-7.

4. Income and withholding documents, such as Form W-2, Form 1042-S, Form 1099, K-1, U.S. real estate transaction documents, pension records, or other income documents.

5. If applying under a W-7 exception without attaching a tax return, the corresponding letter and related documents from the bank, brokerage, payer, withholding agent, educational institution, or other third party.

6. If the applicant is a spouse or dependent, proof of the relationship and, where applicable, proof of U.S. residency.

7. The applicant's foreign mailing address, U.S. contact person, and the address to which the IRS should send the ITIN notice.

Additional requirements for spouses and dependents

If the applicant is a spouse or dependent, passport certification alone is not the whole story. The IRS will also check whether the person has a qualifying tax purpose for an ITIN and may require additional proof.

• A dependent may need to provide a birth certificate to prove the relationship to the taxpayer;
• Some dependents must prove U.S. residency, for example with U.S. school records, medical records, a state ID card, a lease, bank statements, or utility bills; the specific requirements depend on age and the reason for applying;
• If the passport does not show a date of entry into the United States, the dependent may need to provide separate proof of U.S. residency;
• Each family member applying for an ITIN must complete a separate Form W-7.

Recommended steps

1. First, send us a passport scan, your personal information, and the tax reason for applying for an ITIN for a preliminary review.

2. We confirm eligibility, the W-7 application category, and whether a U.S. tax return must be attached.

3. The applicant contacts the U.S. embassy or consulate in their country, the passport-issuing agency, or a local IRS-authorized CAA to confirm the passport certification method.

4. The applicant appears in person with a valid passport, completes identity verification as the appointment requires, and obtains the original certified copy.

5. The applicant first scans the complete certified documents to us for review; once we confirm they are in order, the applicant mails us the original paper certified documents and the signed forms.

6. We complete the final review of Form W-7, the tax return, and attachments, and submit the complete application package to the IRS.

7. When the IRS finishes processing, it mails the ITIN notice to the mailing address on the W-7.

Processing time and return of documents

The IRS generally advises allowing about 7 weeks for processing. If you apply during the peak filing season (generally January 15 to April 30), or apply from outside the United States, processing may take about 9 to 11 weeks.

If you mail an original passport or other original identity documents to the IRS, the IRS generally returns them separately to the mailing address on Form W-7. Because international mail carries a risk of delay or loss, applicants should think carefully before mailing an original passport directly.

Common mistakes

• Assuming an ordinary passport photocopy plus notarization is enough;
• Obtaining an apostille without confirming first, when the certifying body does not meet IRS requirements;
• Providing only electronic scans without mailing the original paper certified documents;
• Using a passport that has expired, or is about to expire, before the application is submitted;
• A name on Form W-7 that does not match the passport spelling;
• Omitting visa pages, entry information, or proof of U.S. residency for dependents;
• Not stating a specific federal tax purpose, and not attaching a tax return or proof of an exception;
• Treating an ITIN as work authorization, immigration status, or general proof of identity.

Conclusion

Individuals abroad who cannot come to the United States can still apply for an ITIN, but passport identity verification cannot be skipped. Applicants must submit the original passport or a certified copy in a manner the IRS accepts. Certification by the local U.S. embassy or consulate, a certified copy from the passport-issuing agency, or an IRS-authorized CAA abroad may all be workable options.

Ordinary notarization is generally not accepted, and an apostille is not a routine requirement for an ITIN. The most important thing is to confirm first that the certifying body meets IRS requirements, and only then obtain and mail the documents, to avoid being asked for more documents or having to reapply because the documents were in the wrong form.

Kit Leung CPA Certified Public Accountant (U.S.)

Sources: IRS Form W-7 Instructions, IRS ITIN Supporting Documents, and the official How to Apply for an ITIN guidance (as of June 2026).

Disclaimer: This article is for general information only and does not constitute tax, legal, or other professional advice. Services offered by embassies, consulates, and passport-issuing agencies vary by country; confirm the specific requirements for any application based on the applicant's actual circumstances and the latest IRS rules.