What to Do If Your ITIN Application is Rejected
The IRS rejects a significant number of ITIN applications every year. Almost all rejections are due to documentation or form errors that are entirely fixable. Here is what causes rejections and what to do if yours comes back.
Most Common Reasons for Rejection
Uncertified copy of passport. A home-printer photocopy of your passport is not accepted. The IRS requires the original passport, a copy certified by the issuing authority or a US embassy/consulate, or verification through a Certifying Acceptance Agent (CAA). This single error accounts for the majority of rejected applications.
Expired passport. Your identity document must be valid (not expired) at the time of application. An expired passport is not accepted even if it was valid when you purchased the DVC contract.
No tax return attached. The W-7 must be submitted with the tax return requiring the ITIN. A standalone W-7 without an attached 1040-NR will be rejected. The return proves you have a legitimate reason for the ITIN.
Missing information on the W-7. Every required field must be completed. Common gaps include line 5 (country of citizenship), line 6b (city and country of birth), or the reason for applying. Leave a line blank and expect the form to come back.
Wrong mailing address. The ITIN unit has its own address in Austin, Texas that is separate from general IRS correspondence addresses. Sending to the wrong address means weeks of delay before your application even reaches the right unit.
What Happens When You Are Rejected
The IRS mails the application back to you with a notice explaining why it was rejected. Read the notice carefully. It will tell you exactly what was missing or incorrect.
How to Reapply
Fix the specific problem identified in the rejection notice, prepare a new W-7 (you cannot simply correct and resubmit the old one), attach a new copy of your 1040-NR, and resubmit with the correct documentation. If the rejection was due to document certification issues, consider using a CAA for your reapplication — they eliminate the most common documentation problems.
