ITIN supporting documents

Find requirements for supporting documents to apply for or renew an ITIN and how to submit them.
Forms and Instructions
Nonresidents

Sending and receiving emails securely

Through October 2025 taxpayers may use email to communicate with the IRS when working with a specific IRS employee on an ongoing case. Taxpayers can respond securely to emails from these employees or initiate emails if they follow certain procedures to protect their personal information.
Forms and Instructions
Tax Professionals, Individuals