LLC formation is not the end of the document workflow.

Keep the company, its tax number and your personal tax number separate

An EIN identifies the business or other entity in the federal tax system. An ITIN is an individual tax number for someone who needs a U.S. taxpayer number for federal tax purposes and is not eligible for an SSN. Forming a U.S. LLC does not, by itself, answer whether its owner needs an ITIN.

An ITIN does not grant permission to work or change immigration status. Neither number is a promise of bank approval. Before paying for another service, write down who asked for the number, which person or entity it identifies, and the actual document or filing they need.

Sources: irs-ein irs-itin

No SSN does not automatically mean no EIN

The current IRS online tool requires a domestic organization, a principal place of business in the United States or its territories, and the responsible party’s SSN or ITIN. A U.S. registration or rented mailbox alone does not establish that all those conditions are met. Use the actual facts; do not substitute someone else’s taxpayer number.

Form SS-4 instructions provide a paper-application entry of “foreign” or N/A on line 7b only when the responsible party has no SSN or ITIN and is ineligible to obtain one. If you already have a number or are unsure about eligibility, resolve that question before using the exception. Fax and mail are alternatives to the online tool; the international telephone route has its own eligibility conditions.

Sources: irs-online irs-ss4-instructions

A helper is not automatically the responsible party

The responsible party is the individual who actually owns, controls or effectively controls the entity and manages its funds and assets. A formation nominee with little or no control cannot stand in for that person on the EIN application. A registered-agent or mail-handling contract does not by itself establish control.

If someone prepares the application for you, review the legal name, responsible party, addresses, prior-EIN answer and authorization before signing. Use the separate third-party-designee authorization when appropriate. That permission to answer application questions and receive a newly assigned EIN ends when the EIN is assigned and released; it is not continuing authority over your tax affairs.

Sources: irs-responsible-party irs-ss4-instructions irs-ss4-form

Prepare the actual form before ordering a notary

Form SS-4 has an authorized-signature declaration and no notarial-certificate block. Do not buy a notarization merely because you are applying from abroad. A separate bank, agency or foreign-use request may call for another document; keep that request separate from the IRS EIN application.

Build a private working folder with the filed formation record, legal company name, actual mailing and physical-address facts, responsible-party details, any prior EIN notice, and the requesting office’s checklist. For an operating agreement, authorization, ownership letter or other signer-created document, obtain the required wording and identify who has authority to sign. For an official company record, request the actual issuing authority’s record rather than relabelling your own statement as an official certificate.

If a document needs notarization, have the complete document, signing capacity, recipient instructions and signer location ready. Legal drafting and company signing authority may need a lawyer; tax classification or filing obligations need a qualified tax adviser. Notarizing a signature does not decide either issue.

Sources: irs-ss4-form irs-ss4-instructions

Submit once and keep the application and result together

For an LLC or corporation, complete state formation before applying for its EIN. Check whether an EIN was already obtained by a provider before sending a new application. The IRS EIN is free; a service provider’s charge is for its work, not an IRS issuance fee.

Use the current SS-4 instructions to choose the correct fax or mailing destination. International telephone applications are limited to applicants meeting the stated location conditions. Keep the completed application, submission evidence and EIN confirmation securely. Processing estimates are not a deadline guarantee; avoid sending competing applications through several methods.

Under the checked SS-4 instructions, applicants with no legal residence, principal business, or principal office or agency in the United States or its territories may call 267-941-1099, Monday–Friday, 6 a.m.–11 p.m. Eastern; this is not toll-free. For applicants without the listed location ties in any state or DC, fax to 855-215-1627 when sending within the United States, or 304-707-9471 from outside. The corresponding mailing destination is IRS, Attn: EIN International Operation, Cincinnati, OH 45999. Check the current instructions before transmission because destinations can change.

Sources: irs-online irs-ss4-instructions irs-ein

Recover or correct the record instead of creating a second EIN

If the letter is missing, first check the original application file, prior tax returns and records held by your bank or licensed adviser. The IRS describes an Entity transcript, a digital CP575 for eligible Business Tax Account users, and Letter 147C as confirmation routes. Account eligibility and identity verification still apply; there is no promise every foreign owner can use the online account.

If a nominee or wrong responsible party was entered, or an address changed, use the IRS correction process and current Form 8822-B instructions. Changing an address or replacing a lost letter is not a reason to invent a new company identity. The IRS requires responsible-party changes to be reported within 60 days. An EIN does not complete the entity’s ongoing tax or information-return obligations.

Sources: irs-ein irs-responsible-party irs-about-ss4

An ITIN needs a federal tax purpose; a CAA cannot create one

An ITIN is an individual federal tax number for someone who needs that number for a federal tax purpose but does not have and is not eligible for an SSN. It is different from the company’s EIN. A bank, app or company-formation package asking for a number does not, by itself, establish ITIN eligibility. The IRS says an all-zero return generally does not demonstrate a federal tax purpose.

First identify the real purpose: a return you must file, a return claiming a refund or reporting income, an allowable benefit involving a spouse or dependent, or a documented exception to attaching a return. Do not invent income, partnership activity or an address to fit a product. If the tax treatment or required return is uncertain, resolve it with a qualified tax adviser before paying for document certification.

Having an ITIN does not authorize work, confer immigration status or guarantee that a bank or other recipient will accept it. If you have or are eligible for an SSN, use the SSN route instead. If you later obtain an SSN, notify the IRS to combine the records rather than continuing to use both numbers.

Sources: itin-current-revision itin-application-faq irs-itin itin-regulation

New applications and renewals both need a complete package

A first application ordinarily needs a completed and signed Form W-7, the original federal tax return for which the number is needed, and acceptable identity/foreign-status documents. An exception changes the return-attachment requirement; it does not remove identity checks or the need for an actual federal tax purpose. Each family member applying needs a separate W-7; attach all relevant W-7s to the front of the same family return.

For a new applicant, leave the SSN space blank for that person on the accompanying return. A renewal is different: check Renew an existing ITIN and the applicable reason, and complete lines 6e/6f with the previous ITIN and issued name when known. Do not request a new tax identity because an existing number expired or a letter was lost.

An ITIN expires after three consecutive tax years without use on a U.S. federal tax return. Renew an expired number if it will appear on a federal tax return; information-return use alone, such as a payment reported on Form 1099, does not require renewal. A spouse or dependent must qualify for the applicable allowable benefit or file their own return. The number itself does not establish entitlement to a credit.

Sources: itin-w7-instructions itin-renew itin-apply

An original, an issuing-agency-certified copy and a notarized copy are different

The ordinary mailed W-7 route requires the original ID or a copy certified by the agency that issued it. The issuing agency’s certification establishes that the copy matches its record. A scan you print yourself, a notarized statement about a passport, or a private notary’s copy certificate does not automatically meet that requirement. The IRS describes embassy or consular certification options, but availability and the certifying official’s authority must be checked for the actual document.

A document can bear a notary seal and still qualify because the certifier is also an authorized issuing agency or official custodian. The relevant fact is that official certification role, not the word “notary” or the presence of an apostille. The current IRS processing manual expressly distinguishes those cases. Do not assume every consular service or foreign notary can certify every country’s passport.

There is a narrow military exception for qualifying spouses or dependents applying from overseas/APO/FPO addresses with the required U.S. military ID evidence; the current manual also identifies DPO addresses. Its notarization and Hague-apostille paragraphs are within that exception. They do not create a general “notarize and apostille your passport copy” route. If this exception is relevant, establish the military relationship, address, W-7 reason and required military-ID copy before obtaining that service.

Sources: itin-supporting-documents itin-w7-instructions itin-irm

A video interview does not replace CAA document possession

A Certifying Acceptance Agent has a separate IRS authentication role. The IRS permits video for the interview, but requires the CAA to possess the original identification documents or issuing-agency-certified copies during that interview. The applicant displaying a passport to a camera while holding it elsewhere is not the same fact as the CAA possessing and authenticating it.

“You do not mail the passport to the IRS” answers only where it will not go. Before choosing a remote CAA, establish which approved office and responsible party authenticate it, whether they will possess the original or qualifying certified copy during the interview, how any necessary transfer occurs, and when it is returned. These are custody questions, not proof that a particular provider has violated a rule.

A CAA normally submits a separate Form W-7-COA and copies of eligible authenticated documents, while returning those documents after authentication. The CAA cannot authenticate foreign military IDs. For dependent applicants, its authentication authority is limited to passports and civil birth certificates; other required dependent evidence must be sent in original or issuing-agency-certified form. A CAA certificate does not replace tax-return/exception evidence or any required residence documentation.

Sources: itin-program itin-w7-coa itin-agents itin-w7-instructions

Choose the document-handling route before giving up an original passport

Direct mail has no IRS ITIN issuance fee, and you control preparation and submission. You also carry the risk of an incomplete packet and of being without an original while it travels and is processed. An issuing-agency-certified copy can keep the travel passport available, but obtaining it may have its own fee, appointment and delivery requirements.

A designated IRS Taxpayer Assistance Center is a free U.S. option: bring the completed application and required documents to an appointment for review, eligible authentication, immediate document return and IRS forwarding. The current consumer page says the center reviews rather than completes W-7, and an appointment may take several weeks. Do not travel to an arbitrary IRS office assuming it offers ITIN authentication.

An Acceptance Agent can help prepare and submit the application but does not have the CAA’s authentication substitute; an AA sends originals or issuing-agency-certified copies. A paid CAA can add authentication and follow-up support, subject to its scope. Some VITA locations have CAAs and offer free ITIN help; tax-return preparation there has separate eligibility conditions. Private fees, courier charges and appointment availability vary. None of these choices buys IRS approval or an expedited IRS processing promise.

Choose between the CAA route and a TAC visit before paying for preparation. The current W-7-COA instructions say designated TAC employees will not review W-7 applications prepared by CAAs. A TAC is therefore not a drop-in second-authentication step for an already CAA-prepared packet. Confirm the chosen submission route before arranging document custody or an appointment.

Sources: itin-apply itin-agents itin-vita itin-p1915 itin-w7-coa

How to use the thirteen-document table

A valid passport is the only document that can stand alone for identity and foreign status. Without one, use at least two different accepted document types that together establish both facts. At least one generally needs your photograph; the photo exception is for dependents under 14, or under 18 if a student. A driver’s license can establish identity without establishing foreign status.

Documents must be current when the application is submitted and must agree with the W-7 information. A national ID needs the required name, photograph, address, birth date and expiration date. Passport copies must include the U.S. visa pages when a visa is required for the particular application. The IRS may later request a certified English translation; a translation does not substitute for the underlying acceptable ID.

The table below describes document eligibility, not what a CAA or TAC may authenticate without mailing. For example, a foreign military ID is an accepted document type but is outside CAA authentication authority. Birth, medical and school records can establish foreign status only when they are foreign; a U.S. record may instead support identity or a separate U.S.-residence requirement. Tax-purpose evidence remains separate.

Sources: itin-w7-instructions itin-supporting-documents itin-w7-coa

A child’s passport may prove two facts while leaving residence unproved

For an ordinary adult applicant, a valid passport can establish identity and foreign status without a U.S. entry stamp. Certain dependents also need proof of U.S. residence. Their passport without a U.S. entry date may therefore be insufficient alone, even though the identity and nationality evidence is sound. Never insert an entry date that did not occur.

Reason-d dependents generally need residence evidence, with exceptions for U.S. military dependents stationed overseas and specified Canada/Mexico cases. Canada/Mexico dependents claimed for the credit for other dependents still need U.S. residence evidence; do not turn the country exception into a blanket rule. The precise allowable benefit and tax year must be identified first.

Without passport entry evidence, the permitted additional U.S. records depend on age: under 6, a qualifying medical/school record, state ID or visa; ages 6–17, a school record, state ID, driver’s license or visa; at 18+, those applicable records, with school records limited to students under 24, plus a bank, rental or utility statement bearing the applicant’s name and U.S. address. The source requirements for each record still apply.

For an applicant under 18 without a valid passport, the W-7 instructions call for an original civil birth certificate. A CAA can authenticate eligible dependent passports and birth certificates, but not every record needed to prove residence. Determine which remaining records must go to the IRS before assuming that a CAA means nothing will be mailed.

Sources: itin-w7-instructions itin-supporting-documents itin-w7-coa

A useful school or medical record needs more than a name on a page

A medical record is available as an ID document only for a dependent under 6. It must identify the applicant, birth date and address; the doctor and medical facility; and care within 12 months before the W-7 application. The instructions allow an official immunization record or a dated medical-provider letter on official letterhead; a letter must be signed.

A school record is available only for a dependent student under 24. It needs the applicant’s name and address, school name and address, attendance or coursework with grades, and school-term dates ending no more than 12 months before the application. An official report card, transcript or dated signed school letter may provide the evidence. A combination of official documents may supply all required elements.

Where a record is used for U.S. residence, the required applicant/provider/school address must be in the United States. Printouts of electronically received school/medical records can be treated as originals under the instructions; that rule does not make a home-printed passport scan an original. Check every element against the medical/school checklist on page 16 before submitting.

Sources: itin-w7-instructions itin-supporting-documents

A return-attachment exception is a documented tax circumstance

The exception table is an index of qualifying tax circumstances, not a menu of statements a seller can manufacture. The main groups concern third-party reporting/withholding, certain treaty or student payments, U.S. mortgage-interest reporting, certain U.S. real-property transactions and specified foreign-corporation e-filing duties. Each has its own evidence. Many require reporting or withholding in the current tax year.

Exception 1 has an additional gate: the W-7 instructions say you are not eligible for that exception if you are required to file a U.S. federal tax return. A partnership interest, bank letter or current-year withholding fact does not remove an existing filing duty. Determine that duty first; an eligible exception is not permission to skip a required return.

For Exception 1(a), current Publication 1915 and the IRS’s later CAA program notice require the relevant partnership/LLC-agreement portion to show the partnership’s name and EIN, the applicant’s name and signature, and that the applicant is a partner in a partnership conducting business in the United States. The CAA notice makes this effective June 1, 2026. The EIN may be written on the agreement or supported by an included CP575-series notice or Letter 147C. Do not rely on an older COA partnership box or a generic LLC filing as the complete evidence.

The December 2024 W-7 instructions have not yet incorporated every detail of that later notice. The program page refers to a December 2025 Publication 4520, while the actual guide served at the official URL on our check is January 2025. We preserve those edition differences and use the explicit later requirement; an unchanged PDF link is not proof that all its instructions are current.

For some qualifying F/J/M students and exchange visitors, the SEVP route allows an original certification letter from an approved institution plus the specified identity/status copies and program records. It is separate from ordinary CAA authentication, and a generic school letter is insufficient. The non-treaty scholarship table repeats some treaty wording in its SEVP footnote; the reason-f instructions say treaty details apply when relevant. Do not invent a treaty claim to resolve that wording conflict.

Sources: itin-w7-instructions itin-program itin-p1915 itin-p4520 itin-irm

Who signs W-7, and what authority does a helper need?

The applicant ordinarily signs the W-7 with an original signature. If a dependent under 18 cannot sign, a parent or court-appointed guardian may sign; guardianship papers must accompany a guardian’s signature. Another adult needs the specified Form 2848 authorization from the parent or guardian. At 18, a parent does not automatically retain authority to sign.

A spouse cannot simply sign the other spouse’s application. A qualified delegate must complete the relevant relationship selection and attach the required power of attorney. The authority must expressly cover signing W-7; a general conversation with a preparer or permission to receive information does not establish that authority. A POA must be in English or have a certified English translation.

If the applicant cannot sign their name and uses a mark, the W-7 instructions require an identified witness to sign as well. Confirm the correct signature route before mailing. The CAA’s separate signature on W-7-COA is not the applicant’s signature on W-7, and paying for the service does not authorize anyone to sign for you.

Sources: itin-w7-instructions itin-w7-form itin-w7-coa

The direct-mail route, in the order you can actually follow

Use the current December 2024 W-7 and instructions, checking the IRS form page for later developments. Identify the applicable reason and whether this is a first application or renewal. Complete the corresponding return, or collect the exact exception evidence. Match the applicant’s legal name, birth date and citizenship details across the form and supporting records; include legal-name-change evidence where needed.

Choose the acceptable original/issuing-agency-certified ID package and any separate residence records. Obtain the authorized signature and any required delegate or guardianship documents. Keep a private copy of the complete submission. Put W-7 at the front of the return, and attach each family applicant’s W-7. Do not separately send another original return to the ordinary tax-return address.

For U.S. Postal Service delivery, address the package to Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. For private delivery, use Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, TX 78741-0000. These are different delivery destinations. The IRS instructions describe IRS-approved private delivery services where timely-filing rules matter; a service’s marketing label alone is not that approval.

There is no IRS fee to issue the ITIN. Your actual outlay can include postage, an issuing-agency copy fee, translation, travel or optional professional work. Check your W-7 line 2 mailing address carefully: it is the return address for original documents and notices. A return envelope is not required, but the instructions permit a prepaid Express Mail/courier envelope for document return. Keep submission tracking; it shows delivery, not approval.

Sources: itin-current-revision itin-w7-instructions itin-apply itin-p1915

Track the application, document return and notice response separately

The current IRS application page asks applicants to allow seven weeks for a status notice, or nine to eleven weeks during January 15–April 30 or when applying from overseas. Those are IRS estimates, not a service guarantee. Original-document return is a different clock: the current page says within 60 days to the W-7 mailing address. Account for outbound and return travel and any appointment wait before choosing to mail a passport needed for travel.

If there is no status correspondence after the applicable window, use the IRS contact route; the instructions list 800-829-1040 in the United States and 267-941-1000 from abroad, which is not toll-free. If original documents have not returned after 60 days, contact the IRS and identify the submission and current return address. A pending application or a suspected typo is not a reason to send a second W-7 before the IRS correspondence arrives.

CP566 means the IRS needs more information, not that a number was assigned. Read the requested items, complete and sign the notice’s response form, and send the specified documents to the notice address by its deadline; the public notice page says to reply within 45 days. Supply a certified English translation if requested. Keep the response and mailing evidence with the original application.

CP567 is a rejection. Correct the reason, complete a new application, attach the proper documents and a copy of the previously submitted return clearly identified as a copy, and use the address on the notice. Do not file another original return to fix the W-7 rejection. The CP567 page describes document return within 60 days of the notice date; that notice-specific instruction is separate from the initial-submission estimate.

If the mailing address changes, follow the W-7 instructions to notify the IRS using the notice or a written letter to ITIN Operations; do not assume a business EIN address-change form corrects an individual W-7 file. Keep passport scans and taxpayer records out of public posts or general program-question emails. Use the authorized submission/response route rather than sending identification to an address merely because it appears on an IRS program page.

Sources: itin-apply itin-supporting-documents itin-p1915 itin-cp566 itin-cp567 itin-w7-instructions

Which official instruction controls the particular question?

The current IRS consumer application page describes TAC authentication more broadly than the December 2024 W-7 instructions, which list only passports, national IDs and birth certificates for dependents. Both identify designated ITIN-service centers and immediate return of eligible authenticated documents. For a dependent packet relying on another ID, that is a material scope question to resolve with the designated center before travel; school/medical dependent records remain outside the consumer page’s authentication promise and must be mailed.

The older documentation FAQ says a CAA can authenticate all adult IDs and has a December 2021 eleven-week processing statement. The current instructions and consumer pages expressly exclude foreign military IDs from CAA authentication and give the seven/nine-to-eleven-week estimates. A CP566 help-page school-record age summary also differs from the current under-24-if-student rule. We use the current detailed document rules and retain the dated differences instead of presenting every IRS page as identical.

The IRS processing manual explains limited exceptions and how officers evaluate documents. It is administrative guidance, not a promise of acceptance for your packet. In particular, do not lift its military notarization or apostille examples out of their limiting paragraphs, or use its Hague-membership list as a current treaty-applicability dataset.

The legal framework is 26 U.S.C. 6109(i), with application and evidence procedures under 26 CFR 301.6109-1. Those are different source types from agency FAQs and the processing manual. There is also an expiration-date wording difference: the statute describes post-2012 ITIN expiration by reference to the day after the third non-use year’s return due date, while the IRS renewal page describes December 31 after the third tax year. This guide explains the three-year non-use and renewal question without treating the agency’s calendar date as statutory text or deciding a disputed individual expiration date.

Sources: itin-w7-instructions itin-apply itin-documentation-faq itin-cp566 itin-irm itin-statute itin-regulation itin-renew

• Without a valid passport, submit at least two different accepted document types that together establish identity and foreign status. The table is not a one-document-per-column instruction.
• At least one document must contain a photograph, except for dependents under 14, or under 18 if a student. Documents must be current when submitted; records without an expiration date have their own rules.
• For birth, medical and school records, foreign status can be established only if the record is foreign. A U.S. residence record does not become foreign-status evidence.
• Passport stand-alone status does not remove a dependent’s separate U.S. residence requirement. Certification/CAA/TAC rules affect how the eligible document is submitted, not which fact it proves.

Sources: itin-w7-instructions itin-supporting-documents

• Authentication is not ITIN assignment. IRS decides eligibility and processes all routes.
• Free TAC help and free VITA CAA help differ: the current IRS comparison says TACs review but do not complete W-7; participating VITA CAAs can help complete it.
• A remote interview may be permitted; it does not replace CAA possession during that interview.
• Designated TAC employees will not review a W-7 application prepared by a CAA under the current W-7-COA instructions. Choose the intended preparation/submission route before treating a TAC visit as a fallback.

Sources: itin-apply itin-program itin-agents itin-vita itin-w7-coa

• These remove the return-attachment requirement only. Identity, foreign status, any residence requirement and the real federal tax purpose remain.
• Exception 1 is unavailable if you are required to file a U.S. federal tax return. Establish the filing duty before selecting a partnership, bank-interest or distribution subcategory.
• This table explains every exception group and subcategory in the current instructions. For a selected route, read its full table and precise required documents; the student, gaming and real-property routes have conditional procedures.
• Many exception routes require current-tax-year withholding or reporting. Neither an LLC purchase nor a generic bank demand alone establishes an exception.
• The June 1, 2026 CAA notice and December 2025 Publication 1915 add partnership name/applicant name/signature detail beyond the December 2024 instruction table.
• An SEVP-approved institution’s original certification letter can support a special qualifying student route with the required copies/status evidence. It is not a general CAA or school-letter exemption.

Sources: itin-w7-instructions itin-program itin-p1915

A founder living abroad has a newly formed U.S. LLC, no SSN or ITIN, and no qualifying U.S. principal place of business. A checkout page offers an ITIN as a prerequisite to an EIN.

What to do: Check the responsible party’s actual SSN/ITIN eligibility and the SS-4 line 7b exception. Use the appropriate non-online application method if its conditions are met. Buy ITIN assistance only for an actual individual federal tax purpose.

Why: Online-tool eligibility and entity-EIN eligibility are different questions; the foreign/N/A exception is conditional.

Sources: irs-online irs-ss4-instructions irs-itin

A formation package names the provider’s nominee as the EIN responsible party, although that person does not control the company.

What to do: Get the submitted application, identify the actual controlling individual, and follow the IRS responsible-party correction process. Keep a separate record of any designee authorization.

Why: Paying someone to form the entity does not make that nominee the responsible party.

Sources: irs-responsible-party

The bank asks for EIN confirmation, but the founder cannot find the original notice.

What to do: Look for the assigned number and use an IRS confirmation route, including Letter 147C or an eligible account’s digital CP575. Ask the bank which official confirmation it needs. Do not submit a fresh EIN application to replace a letter.

Why: The missing item is evidence of an existing number, not a new entity or a new tax identity.

Sources: irs-ein

A foreign owner is told to notarize “the company papers” before submitting an EIN application.

What to do: Separate SS-4 from any operating agreement, authority letter or foreign-recipient packet. Review the actual request and signature block before ordering a notarial act.

Why: The standard SS-4 declaration does not request notarization; another recipient’s document may be a separate job.

Sources: irs-ss4-form

A foreign LLC owner has no individual tax-return purpose and is told an ITIN package is always required to get the company’s EIN.

What to do: Separate the entity-EIN question from W-7. Use the existing EIN guidance and establish an actual individual federal tax purpose before ordering an ITIN service.

Why: The CAA authenticates evidence for a qualifying W-7; it does not turn LLC ownership alone into ITIN eligibility.

Sources: itin-current-revision itin-application-faq

An adult needs an ITIN for a real tax return and must use their passport for travel next month.

What to do: Compare a qualifying issuing-agency-certified copy, a designated TAC appointment if in the U.S., or a CAA with a documented possession/return process. Do not assume that mailing the passport today will get it back before departure.

Why: IRS status and document-return estimates are separate, and provider or appointment time adds another step.

Sources: itin-apply itin-supporting-documents itin-program

A remote service proposes to authenticate a passport solely from a video while the applicant keeps it in another country.

What to do: Establish whether the actual CAA will possess an original or issuing-agency-certified copy during the interview. A camera-only process is not the CAA-possession rule; choose a supported alternative if that requirement cannot be met.

Why: Permission for a video interview does not dispense with physical document possession.

Sources: itin-program itin-p4520

A child claimed for a qualifying U.S. dependent benefit has a valid passport but no U.S. entry date in it.

What to do: Identify whether a residence exception applies. Otherwise add the age-appropriate qualifying U.S. residence evidence, and determine which records the CAA/TAC can authenticate and which must be mailed.

Why: A passport can prove identity and foreign status while leaving a separate residence requirement open.

Sources: itin-w7-instructions itin-supporting-documents itin-w7-coa

An applicant has a home-printed passport copy with a private notary’s seal and an apostille.

What to do: For an ordinary W-7, obtain an acceptable issuing-agency/authorized consular certification or use a supported CAA/TAC route. Investigate the special military exception only if its actual conditions apply.

Why: An apostille on the notarial act does not make a private copy the passport issuer’s certified copy.

Sources: itin-supporting-documents itin-irm

A CAA is using the old W-7 exception table and proposes to send only a partnership EIN on an older COA.

What to do: Include the relevant agreement pages showing partnership name/EIN, applicant name/signature and actual partnership role in a U.S.-business partnership, plus the other required application evidence.

Why: The June 1, 2026 notice and current Publication 1915 add requirements not fully reflected in the December 2024 table.

Sources: itin-program itin-p1915 itin-w7-instructions

The IRS rejects the W-7 after the applicant already sent an original tax return with it.

What to do: Follow CP567: fix eligibility/document defects, submit a complete new W-7 with proper supporting documents and a tax-return copy marked as a copy to the notice address.

Why: Reapplication after rejection differs from a second original return or a duplicate application while still pending.

Sources: itin-cp567 itin-p1915

A partner in a U.S. business has a real partnership agreement and is required to file a U.S. federal tax return, but a seller proposes Exception 1(a) so no return needs to accompany W-7.

What to do: Do not use Exception 1 to bypass the filing duty. Prepare the required return and the appropriate W-7 package, obtaining qualified tax advice if the duty or return is uncertain.

Why: The W-7 instructions expressly exclude applicants who are required to file a federal return from Exception 1; genuine partnership evidence does not remove that gate.

Sources: itin-w7-instructions