In order to obtain an ITIN, an immigrant worker needs to fill out the Form W-7 of the Internal Revenue Service. The form is available (for free) on the internet at this link, or you can call +1 800 829 3676 toll free.
NOTE: This form is available at some Social Security offices as well.
There are three options to apply:
1. Mail your Form W-7 (SP), tax return, proof of identity, and documents regarding your immigrant status to:
IRS
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
2. Apply for an ITIN in person using the services of a Certifying Acceptance Agent, authorized by the IRS. This way you can avoid having to mail your documents that prove your identity and status as a foreigner.
3. Make an appointment at an IRS-designated Taxpayer Assistance Center. This way you can also avoid having to mail your documents that prove your identity and status as a foreigner.
After processing, the IRS will issue your ITIN and mail it to you.
You can apply for your ITIN at any time during the year, if you are required to file a tax return or an information return. At a minimum, you will need to complete Form W-7 (SP) when you are ready to file your federal income tax return, by the return due date. If the tax return attached to your Form W-7 (SP) is filed after the due date, you may owe interest and/or penalties.
You will usually receive a letter from the IRS assigning your tax identification number within seven weeks, if you qualify for an ITIN and your application is complete.