Individual Tax Identification Number (ITIN)

To apply for a W-7, the IRS requires the original or a certified copy of your passport; the American Citizen Services unit at the U.S. Embassy can make a true copy of your passport which is accepted by the IRS with your ITIN application (W-7) and tax return.  You must make an appointment for a notary service using our online system.  Each signature by the consular officer is $50, and all fees are non-refundable.

To make a true copy of a passport for an ITIN application at the U.S. Embassy in Jerusalem:

To make a true copy of a passport for an ITIN application at the Branch Office in Tel Aviv:             

We accept cash (U.S. dollars or New Israeli Shekels), international credit cards that can accept a charge in U.S. dollars, and bank checks (but not personal checks). Complete fee information for notary services is here.

The IRS has certified several Israeli accounting firms as “Certified Acceptance Agents” who can accept and process W-7s and tax returns.  Please contact the Acceptance Agents directly for information on their fees and services.  The U.S. Embassy assumes no responsibility or liability for the professional ability or reputation of, or the quality of services provided by, the listed persons or firms.  Inclusion on this list is in no way an endorsement by the Department of State or the U.S. Embassy.

IRS List of Certified Acceptance Agents.

The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015.  The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN.  In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them.

The first pre-2013 ITINs that expired at the end of 2016 were those with middle digits 78 and 79 (Example:  9XX-78-XXXX).   ITINs with middle digits 70, 71, 72 or 80 expired at the end of 2017.  Taxpayers with these ITIN numbers can renew at any time.

If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN.  More information is available on the ITIN page at IRS.gov.