Written by: Dayanand Sutar | Edited by: Swapnil Vyawahare
Reviewed by: Professional Attestation & Apostille Consultants team of PEC Attestation
For Indian citizens applying for an Individual Taxpayer Identification Number (ITIN) in 2026, a properly certified passport copy is the most critical document. The IRS accepts only specific certification methods: either through an IRS-authorized Certified Acceptance Agent (CAA) or through the Indian Embassy/Consulate in the USA. Notarized copies or apostilles are NOT accepted for ITIN applications since 2011.
1. What is an ITIN and Why Do Indian Citizens Need It?
An Individual Taxpayer Identification Number (ITIN) is a unique nine-digit number issued by the Internal Revenue Service (IRS) to individuals who are required to file U.S. federal tax returns but are not eligible for a Social Security Number (SSN). For Indian citizens residing in India or overseas, an ITIN is essential for various tax-related purposes.
Who Needs an ITIN in 2026?
- Indian NRIs with U.S. income or investments (interest, dividends, rental income)
- Indian students on F-1, J-1, or M-1 visas who need to file tax returns
- H-1B, L-1, and other visa holders whose dependents need ITINs
- Indian business owners with U.S. LLCs or partnerships requiring tax filings
- Beneficiaries of U.S. estates or trusts
- Tax treaty claimants seeking reduced withholding on U.S. source income
- Spouses of U.S. citizens or residents filing joint tax returns
⚠️ Important ITIN Expiration Reminder: ITINs that have not been used on a federal tax return for three consecutive years will expire on December 31, 2026. If your ITIN has middle digits 88 or falls in specific ranges notified by the IRS, you must renew it before filing your 2026 tax return.
2. Understanding Passport Certification Requirements
The IRS has specific, non-negotiable requirements for passport certification in ITIN applications. Understanding these requirements is crucial to avoid rejection and delays.
2.1 Why Passport Certification Matters
A valid passport is the only document that can standalone to prove both identity and foreign status for ITIN purposes. According to IRS guidelines, when you submit a valid passport (or certified copy), you don't need to submit any other supporting documents.
2.2 Accepted Certification Methods for Indian Applicants
✅ IRS-Accepted Certification Methods (2026):
- Method 1: IRS-authorized Certified Acceptance Agent (CAA)
- Method 2: U.S. Embassy or Consulate in India (American Citizens Services)
- Method 3: Indian Embassy/Consulate in the USA (for Indian passport holders)
❌ Certification Methods NOT Accepted by IRS:
- Notarized copies of passport (since 2011)
- Apostille certification
- Local notary public certification
- Photocopies without proper certification
- Electronically signed forms
2.3 What Your Certified Passport Copy Must Include
- All pages of your passport, including blank visa pages
- The official stamp or seal confirming it is a true copy of the original
- Name, signature, and credentials of the certifying official
- Date of certification
- Contact information of the certifying authority
3. Step-by-Step Passport Attestation Process for ITIN
Step 1: Gather Required Documents
- Valid Indian passport (original)
- Clear photocopy of all passport pages
- Passport-size photographs (2-4 recent color photos)
- Completed Form W-7 (Application for ITIN)
- Federal tax return (if filing concurrently) or valid exception reason
- Proof of address (for some consulates)
Step 2: Choose Your Certification Path
Option A: Through a Certified Acceptance Agent (CAA) - Most convenient for Indian applicants as it eliminates the need to visit embassies or mail original documents internationally.
Option B: Through U.S. Embassy/Consulate in India - Schedule an appointment through the official U.S. Embassy website.
Option C: Through Indian Embassy/Consulate in USA - Available at all Indian Embassy locations in the USA.
Step 3: Complete Form W-7 Accurately
Critical Information Required:
- Full legal name (exactly as it appears on passport)
- Birth name (if different from legal name)
- Date and place of birth
- Current mailing address
- Country of citizenship
- Foreign tax identification number (if applicable)
- Date of entry into the U.S. (if applicable)
- Signature (original pen signature - no electronic signatures)
⚠️ Common Form W-7 Mistakes to Avoid:
- Name spelling mismatches with passport
- Incorrect or missing date of birth format
- Address discrepancies
- Missing or incorrect exception reason code
- Electronic or photocopied signatures
- Failing to check the correct application type box
Step 4: Submit Your Application
Submission Options:
- Mail to IRS: IRS ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342
- Through CAA: Agent submits on your behalf
- In-person: IRS Taxpayer Assistance Center (if in the U.S.)
4. Processing Times and Fees (2026)
4.1 Processing Timeline
|
Timeline |
Duration |
Notes |
|
Standard |
7 weeks |
From the date IRS receives your complete application |
|
Peak Season |
9-11 weeks |
During tax season (January 15 - April 30) |
|
Overseas |
9-11 weeks |
Applications mailed from outside the U.S. |
|
CAA Route |
1-2 weeks faster |
Document verification completed before mailing |
4.2 Fee Breakdown
|
Service/Component |
Cost (INR) |
Cost (USD) |
Notes |
|
IRS ITIN Application Fee |
Free |
$0 |
No government fee |
|
CAA Service Fee |
₹7,500 - ₹25,000 |
$90 - $300 |
Varies by provider |
|
U.S. Embassy Notarization (India) |
₹1,650 |
$20 |
Per document |
|
Indian Embassy Attestation (USA) |
₹1,650 + ICWF |
$20 + $2 |
Per document |
|
Courier/Mailing |
₹500 - ₹2,000 |
$6 - $25 |
International tracking |
|
Document Translation (if needed) |
₹1,000 - ₹5,000 |
$12 - $60 |
If documents not in English |
|
Total Estimated Range |
₹10,000 - ₹35,000 |
$120 - $420 |
Including all services |
💡 Cost-Saving Tip: If you're already in the U.S., applying through a CAA can actually save money when considering international shipping costs and document loss risks.
5. Certified Acceptance Agents (CAA) in India
5.1 Official IRS-Listed CAAs in India (2026)
|
CAA Name |
Location |
Contact |
|
Mercurius Advisory Services Private Limited |
New Delhi (Wazirpur) |
+91-9971395321 |
|
Mohit Agrawal / The Law Offices of Mohit Agrawal PLLC |
New Delhi (Sainik Farms) |
+91-919899127475 |
|
Sunpact Global Services LLC |
New Delhi (Janakpuri) |
+91-8191929461 |
|
Profits View Inc. |
Navi Mumbai (Kharghar) |
+91-6378227692 |
|
Ketan Nitin Bokare & Associates |
Nagpur, Maharashtra |
+91-3073176464 |
|
Javeed Shah CPA Accounting and Tax Services LLC |
Nagpur, Maharashtra |
+91-502031219 |
5.2 Benefits of Using a CAA
- No need to mail original passport internationally
- Faster processing - documents verified before submission
- Error reduction - CAAs ensure Form W-7 is completed correctly
- Document return within 1-2 weeks vs. several months through IRS
- Expert guidance on exceptions and tax filing requirements
- Communication support with the IRS on your behalf
🔍 How to Verify a CAA: Always verify that your CAA is currently authorized by checking the official IRS Acceptance Agent list at irs.gov.
6. Common Reasons for ITIN Rejection and How to Avoid Them
🚫 Top 10 Reasons for ITIN Rejection (CP567 Notice)
- Incorrect passport certification - Using notary public or apostille
- Missing original passport - When not using a CAA
- Name mismatch - Name on Form W-7 doesn't exactly match passport
- Missing signature - No pen signature on Form W-7
- Photocopied Form W-7 - Submitting a copy instead of original
- Wrong exception reason - Incorrect or missing exception code
- Expired passport - Submitting passport that has expired
- Missing documents - Tax return not included when required
- Address discrepancies - Address doesn't match across documents
- Non-response to IRS - Failing to reply to IRS requests
6.1 What to Do If Rejected
- Read the notice carefully - The IRS will specify the exact reason
- Document the issue - Identify what went wrong
- Consider using a CAA - Many rejections can be avoided
- Submit a new application - Complete a fresh Form W-7
- Attach a copy of your tax return - If you originally submitted one
- Contact the IRS - Use the phone number on your notice
⏰ Timeline Impact: Each rejection can add 2-3 additional months to your ITIN timeline.
7. Complete Checklist for Indian Applicants
Before You Start
- Confirm you need an ITIN (not eligible for SSN)
- Verify your passport is valid and not expired
- Check your passport name spelling matches all other documents
- Determine your reason for ITIN application
- Decide on CAA vs. embassy/consulate certification path
Documents Required
- Valid Indian passport (original)
- Clear photocopies of all passport pages
- 2-4 recent passport-size color photographs
- Completed Form W-7 (original, with pen signature)
- Federal tax return if filing concurrently
- Any supporting documents for your exception reason
After Submission
- Wait 7-11 weeks for processing
- Watch for IRS correspondence
- Track your ITIN status by calling IRS
- Once ITIN received, use it on all future tax filings
- Mark your calendar for ITIN renewal if needed
8. Expert Tips for Indian Applicants (2026)
- Start early - Begin 2-3 months before your tax filing deadline
- Use a CAA for international applicants - Convenience justifies the service fee
- Double-check your name - Even a single character difference can cause rejection
- Keep copies of everything - Maintain records of all documents
- Use traceable shipping - Always use trackable method for international mail
- Set up an IRS account - Once you have your ITIN
- Mark your calendar - Set reminders to renew every 3 years
- Get professional help - If your situation is complex
9. Contact Information and Resources
Key Contacts
- IRS ITIN Hotline (USA): 1-800-908-9982
- IRS ITIN Hotline (International): +1-267-941-1000
- IRS Website: irs.gov/tin/itin
- Form W-7 Download: irs.gov/pub/irs-pdf/fw7.pdf
U.S. Embassy Locations in India
- New Delhi: Shantipath, Chanakyapuri, New Delhi 110021
- Mumbai: C-49, G Block, Bandra Kurla Complex, Mumbai 400051
- Chennai: No. 220, Anna Salai, Gemini Circle, Chennai 600006
- Kolkata: 5th Floor, 4A Ho Chi Minh Sarani, Kolkata 700071
- Hyderabad: Paigah Palace, 1-8-323, Chiran Fort Lane, Begumpet, Hyderabad 500003
Indian Embassy/Consulate Locations in USA
- Washington D.C.: 2107 Massachusetts Avenue NW, Washington, DC 20008
- New York: 3 E 64th Street, New York, NY 10065
- San Francisco: 540 Arguello Boulevard, San Francisco, CA 94118
- Chicago: 455 N Cityfront Plaza Drive, Chicago, IL 60611
- Houston: 4300 Scotland Street, Houston, TX 77007
- Atlanta: 5549 Glenridge Drive NE, Atlanta, GA 30342
Conclusion
Obtaining an ITIN as an Indian citizen requires careful attention to passport certification requirements. The most critical factor for success is ensuring your passport is certified through an IRS-authorized method: either through a Certified Acceptance Agent or through the appropriate embassy/consulate.
✅ Key Takeaways
- Use only IRS-approved certification methods (CAA or Embassy/Consulate)
- Submit complete, accurate Form W-7 with original pen signature
- Allow 7-11 weeks for processing (longer during peak season)
- Consider CAA services for convenience and faster processing
- Keep copies of all documents and track your application
- Renew ITINs every 3 years to maintain validity
posted on 5 Jan, 2026. Posted In attestation.