Documents the IRS accepts
You must prove both who you are and your connection to a foreign country. A passport can do both alone. Otherwise you need at least two documents.
The rules that matter most
- Documents must be originals or copies certified by the agency that issued them, with an official stamped seal.
- Notarized copies are not accepted. A copy certified by a notary is not the same as a copy certified by the issuing agency.
- Documents must not be expired when the application is submitted. Civil birth certificates are always current.
- At least one document needs your photograph, unless the applicant is a dependent under 14 (under 18 if a student).
- The information on your documents must match the name, date of birth, and country on your Form W-7.
- If a document is not in English, the IRS may ask for a certified translation.
The 13 acceptable documents
| Document | Proves | Notes |
|---|---|---|
| Passport | Identity and foreign status | Stands alone. Needs a U.S. entry date for some dependents. |
| USCIS photo identification | Identity and foreign status | |
| Visa issued by the U.S. Department of State | Identity and foreign status | |
| National identification card | Identity and foreign status | Must show name, photo, address, date of birth, and expiration. |
| Foreign voter registration card | Identity and foreign status | |
| Foreign military identification card | Identity and foreign status | A CAA cannot authenticate this document. |
| U.S. driver's license | Identity | |
| U.S. state identification card | Identity | |
| Foreign driver's license | Identity | |
| U.S. military identification card | Identity | |
| Civil birth certificate | Identity and foreign status | Required for applicants under 18 who have no passport. |
| Medical records | Identity and foreign status | Dependents under 6 only. |
| School records | Identity and foreign status | Dependents under 24 only. |
Birth certificates, medical records, and school records prove foreign status only when they are foreign documents.
Dependents and spouses
- A dependent or spouse needs an allowable tax benefit, or their own return, and must be listed on the attached return.
- A CAA can authenticate only a dependent's passport and civil birth certificate. Every other dependent document, such as school or medical records, must go to the IRS as an original or issuing-agency certified copy.
- Dependents claimed by a U.S. citizen or resident alien must generally show U.S. residency, with a passport that has a U.S. date of entry or a U.S. record such as a school record, state ID, or visa. There are exceptions for dependents of U.S. military personnel stationed overseas and for some dependents from Canada or Mexico.
Documents for exceptions (no return)
An exception replaces the tax return with specific documents, such as a bank letter, a withholding agent letter, or a mortgage document. For partnership income (Exception 1(a)), effective June 1, 2026 the copy of the partnership or LLC agreement must show the partnership name, EIN, and the applicant's name and signature.
Why the IRS wants originals
The point of the interview is to see the security features on the real document. That is why a photo, a scan, or a notarized copy cannot replace it. In our interview, we must hold your originals or your issuing-agency certified copies.