The ITIN document checklist:
what the IRS actually accepts.
By Karina · Universal Taxes & More · Last reviewed August 2026
Most rejected ITIN applications don't fail on the form — they fail on the documents. Something expired, something uncertified, something missing for a child. Here's the checklist we run in our office before anything gets mailed, so the application survives its first trip.
The golden rule: one passport, or two documents
A valid, unexpired passport is the only stand-alone document — it proves both identity and foreign status by itself. No passport? The IRS accepts specific combinations of two documents instead (at least one with a photo), such as a national ID card, a foreign birth certificate, a foreign driver's license, or a U.S. visa. Which combination works depends on your situation — that's exactly what we confirm before your W-7 is prepared.
The checklist
Every applicant
- Valid passport — or two approved documents, at least one with a photo
- Everything current — expired documents bounce
- Names matching across documents (or paperwork explaining why not)
Spouses & dependents
- Their own identity documents — same rules as above
- For kids: U.S. school or medical records showing they live here with you
- Birth certificates for dependents without passports
Plus the return itself
- A W-7 almost always travels attached to a tax return
- Income documents for that return — W-2s, 1099s, or your own records
- Renewals: your CP-565 letter with the old ITIN, if you have it
Before you mail your passport anywhere: there are safer submission options — certain certified copies and document combinations — depending on your case. We review them with you at our ITIN service before anything leaves the office.
Quick answers
Can I use an expired passport for an ITIN?
No — identity documents for an ITIN application must be current and unexpired. If your passport has lapsed, renew it first or ask us about acceptable two-document combinations while you wait. Submitting an expired document is one of the most common reasons applications bounce.
Do my children need to come to the ITIN appointment?
Bring their documents — passports or birth certificates, plus school or medical records that show they live with you in the U.S. Whether the children themselves need to be present depends on the case; call us first and we'll tell you exactly who to bring.
What if my documents aren't in English?
Foreign-language documents generally need a certified translation to accompany the application. We prepare certified English–Spanish translations in-house, so the translation and the W-7 leave our office together, done consistently.
General information, not advice for your specific case — IRS document rules have exceptions and change over time. We confirm your exact list in the office.