Quick principle
Use the official online or phone route first when it can solve the task. If you need in-person help, schedule the appointment and bring a complete file.
Complete Form W-7
Use the current Form W-7 instructions and identify the application reason. In most cases, attach a federal income tax return unless an exception applies.
Protect original documents
The IRS accepts specific original identification documents or certified copies from the issuing agency. Review the list before mailing anything.
Compare submission routes
Options can include mailing the application, using an IRS-authorized Certifying Acceptance Agent or visiting a designated Taxpayer Assistance Center after scheduling an appointment.