Letter from IRS in London about how to obtain an ITIN - my additions in red:
To: ITIN Applicant
From: Taxpayer Services
Subject: ITIN Process
You have asked how to obtain an ITIN (Individual Taxpayer Identification Number). ITINs are issued for US tax purposes only and are not used for immigration. The application you need to use is a form W-7, which can be found on the IRS website at
Internal Revenue Service.
There are instructions with the application form, but I find that Publication 1915, Individual Taxpayer Identification Number, more helpful if the instructions don’t have enough information.
Please note: Applications for ITINs are rejected most frequently for one of two reasons: lack of proper documentation for the “exceptions” and unacceptable identity document notarization.
• Regulations require that you submit your W-7 with your completed tax return. If you cannot do this, you must be eligible for one of the “exceptions” as listed in the instructions.
rental income
You will need to submit the proper documentation listed in the instructions with your W-7 to show you meet the requirements for the “exception.”
ownership deed and letter from rental agent
• Your identification documents (your passport is the preferred document) must be notarized by a U.S. notary or by a foreign notary with an apostille attached. U.S. embassies provide notarial services. If you are near an embassy that has an IRS office (London, Frankfurt, or Paris) we can certify your original document at no cost to you. You can bring your completed W-7 form, supporting documents, and passport into our office where we will certify your passport and send your application to the U.S. for processing. Alternately, you can post them to us by “recorded mail” and we will return your passport within one week by “recorded” mail. There is no charge for this service. Of course, if you are in the U.S. you can have a copy of your documents notarized there.
After we receive your completed form and documents, we will forward them to Austin, Texas, where they will be processed. They will notify you by mail if they need more information and will send you your number when it is assigned. At present, the process can take up to 12 weeks. If you have not heard from Austin after 12 weeks, you can contact our office and we can look in to the matter for you.
If you have any questions, please contact us. Our opening hours, telephone/fax numbers, and address can be found on our webpage at:
Embassy of the U.S. London: Internal Revenue Service . Our e-mail address is
irs.london@irs.gov. This page is updated frequently.