ITIN Certified Passport Copy From Australia

For a US ITIN application, the IRS generally does not accept a passport copy certified by a notary, including an Australian notary. It wants your original passport, a copy certified by the agency that issued it, or verification by an IRS-authorised acceptance agent. Check the current IRS instructions before you send anything.

Key takeaways

• An ITIN is a US tax identification number for people who need one but cannot get a US Social Security number. It is applied for on IRS Form W-7.
• The IRS's identity rules for Form W-7 generally exclude notarised copies. An Australian notary's certified copy will usually be rejected.
• Accepted routes are generally the original passport, a copy certified by the issuing agency, or verification by a Certifying Acceptance Agent.
• Sending your original passport to the US means being without it for weeks, so plan travel around it.
• The IRS changes its requirements from time to time. Read the current Form W-7 instructions before you apply.

What is an ITIN and who needs one?

An Individual Taxpayer Identification Number is issued by the US Internal Revenue Service to people who have a US tax filing or reporting requirement but are not eligible for a US Social Security number. Australians commonly need one to claim a reduced treaty rate on US income, to file a US tax return, to be included as a spouse or dependent on a US return, or to deal with US rental property, royalties, gambling winnings or certain investments.

The application is made on Form W-7, usually attached to a US tax return or accompanied by evidence of why the ITIN is needed. The IRS must be satisfied of your identity and your foreign status, and a passport is the one document that proves both. That is where the certified copy question comes in. Our guide to US documents from Australia covers other US paperwork.

Why won't the IRS accept a notarised passport copy?

The IRS sets its own identity rules for Form W-7, and for many years its instructions have said that copies of identity documents must be certified by the agency that issued the original, and that notarised copies are not acceptable. The reason is practical: the IRS cannot verify notaries in every country, but it can rely on the issuing government's certification, or on its own authorised acceptance agents.

That means a copy certified by an Australian notary, however carefully made, is likely to be rejected, and the application delayed. This is one of the few situations where a notary is genuinely the wrong answer for a document going overseas. Rules can change, so read the IRS's current Form W-7 instructions rather than relying on older advice, including advice that says a notarised copy will do.

What does the IRS accept instead?

There are generally three routes, each with trade-offs.

• Send the original passport. The IRS returns original documents after processing, but you will be without your passport for some time, and there is a risk in posting it internationally.
• Send a copy certified by the issuing agency. For an Australian passport, the issuing agency is the Australian Passport Office. Ask it directly whether and how it provides certified copies for this purpose.
• Use a Certifying Acceptance Agent. These are individuals and firms authorised by the IRS to verify identity documents and certify copies for W-7 applications, and some operate outside the United States. The IRS publishes a list of acceptance agents by country.

Some applicants can also apply in person at IRS offices or through other IRS-approved channels, but those are generally in the United States. Check the current options in the IRS's W-7 guidance.

Route	Keeps your passport with you?	Watch out for
Original passport by mail	No, for the processing time	Travel plans and postal risk
Copy certified by the Australian Passport Office	Yes	Whether and how it offers this service
Certifying Acceptance Agent	Yes	Finding one who serves your location
Copy certified by an Australian notary	Yes	Generally not accepted for Form W-7
Copy certified by a JP	Yes	Not accepted for Form W-7

What is a Certifying Acceptance Agent?

A Certifying Acceptance Agent, or CAA, is a person or organisation, often an accounting or tax firm, that has an agreement with the IRS to help people apply for ITINs. A CAA can review your identity documents, verify them, and send certified copies to the IRS, so you keep your original passport. CAAs usually charge for the service, and many also prepare the tax return that goes with the application.

The IRS publishes a directory of acceptance agents, including some outside the United States. If there is no CAA near you in Australia, some may be able to act for you by other means that the IRS permits; ask them. A CAA's certification is different from a notary's: it is recognised by the IRS for this specific purpose because of the CAA's agreement with the IRS.

Do you need an apostille?

Generally not for the passport copy itself, because the IRS's own rules decide what it accepts, and an apostille would not turn a notarised copy into an acceptable one. The United States and Australia are both Apostille Convention parties, and apostilles are used for many other US purposes, such as documents for US courts, some state agencies and some companies. For the ITIN, follow the W-7 instructions rather than adding steps the IRS does not ask for.

What about other documents for the ITIN application?

If you do not use a passport, the IRS generally requires a combination of other identity documents, one of which must show a photograph and another your foreign status, subject to the same rules on certified copies. Supporting documents explaining why you need an ITIN, such as a letter from a US payer or a completed tax return, usually go with the application. Dependents may need additional documents. Read the current instructions for your situation, because the rules for dependents and for particular exceptions are detailed.

Where does a notary still help with US tax matters?

A notary is still useful for many US documents, just not for the W-7 passport copy. US banks, brokers, estates, courts and state agencies often ask for signatures to be notarised, or for documents to be notarised and apostilled. A US transfer agent may want a Medallion signature guarantee, which a notary cannot provide. Our guides to the Medallion signature guarantee and sending Australian documents to the USA cover those.

What are the common mistakes?

The most common is sending a notarised or JP-certified passport copy, which leads to a rejection letter weeks later and a fresh application. Others include a name on Form W-7 that does not match the passport exactly, a missing or unclear reason for needing the ITIN, a missing tax return where one is required, and an expired passport. Each of these delays the application, and meanwhile a US payer may keep withholding tax at the full rate.

Before sending, read the instructions once more against your application, and if you use a Certifying Acceptance Agent, ask them to check the whole package, not just the passport. It is also worth keeping a record of when and how you sent everything, in case you need to follow up with the IRS about a delay.

How do you prepare the ITIN application?

1. Read the current IRS Form W-7 instructions, including the identity document rules and any exception that applies to you.
2. Decide on your identity route: original passport, issuing agency copy, or a Certifying Acceptance Agent.
3. Gather supporting documents, such as a tax return or a letter from the US payer.
4. Complete Form W-7 accurately, with your name exactly as in your passport.
5. Send it by a tracked service, or through the acceptance agent, and keep copies.

What does this look like in practice?

Here is an illustration, not a real case. Grace lives in Hobart and earns royalties from a US publisher, which withholds tax at the full rate until she provides a US tax number. She needs an ITIN.

A friend suggests a notarised copy of her passport, but Grace reads the Form W-7 instructions and sees that notarised copies are not accepted. Because she has an overseas trip planned and cannot send her passport away, she contacts a Certifying Acceptance Agent listed by the IRS, who verifies her passport, certifies a copy and submits the application with the royalty letter. She keeps her passport throughout.

In short

For a US ITIN, the IRS generally does not accept passport copies certified by a notary, Australian or otherwise. Send your original passport, a copy certified by the agency that issued it, or use an IRS Certifying Acceptance Agent. An apostille does not change that. Read the current Form W-7 instructions first, and keep notaries for the many other US documents where they are the right answer.

People also search for

• How is a passport copy notarised?
• Does a tax return need a notary?
• How do you manage an overseas bank account from Australia?
• What documents does an overseas share transfer need?
• What is a certified true copy?
• How is an Australian notary different from a US notary?

Dealing with US paperwork from Australia? Send us the instructions you were given, and we will explain which steps need a notary and which do not.