Short version: An ITIN is a 9-digit IRS number for people who need a taxpayer number for federal tax purposes but are not eligible for a Social Security number (SSN). You apply with Form W-7, normally attached to a tax return, and the IRS says you can apply regardless of immigration status. It does not authorize work, does not change status, and is not ID outside the tax system. A current Guatemalan passport is enough by itself; without one you need two documents from the IRS table. General information, not tax or immigration advice.
This page follows the IRS Instructions for Form W-7 (Rev. December 2024) and the IRS ITIN page, read on 3 October 2026, and applies them to five Guatemalan documents: passport, DPI, RENAP birth certificate, Guatemalan driver’s license and consular ID card.
What an ITIN is, and is not
According to the IRS page, an ITIN does not:
- qualify you for Social Security benefits or the Earned Income Tax Credit;
- provide or change immigration status;
- authorize you to work legally in the US;
- serve as identification outside the federal tax system.
Who needs one: anyone with a federal tax purpose who is not eligible for an SSN. The IRS lists being legally required to file a return, wanting to claim a refund or an allowable tax benefit, being claimable as a spouse or dependent for an allowable tax benefit, or having to provide a taxpayer number for another federal tax purpose.
Who does not, per the IRS: US citizens, green card holders, and nonresident aliens with a US work visa, because they qualify for an SSN.
Spouses and dependents: for tax years after 2017, the IRS issues them an ITIN only if they are claimed for an allowable tax benefit or file their own return.
The documents: where Guatemalan papers fit
The IRS has a table of 13 acceptable documents. Each proves foreign status, identity, or both. At least one must carry a photograph (except dependents under 14, or under 18 if a student), and all must be current on the day the application is submitted.
| Document | Proves foreign status | Proves identity | What to know |
|---|---|---|---|
| Guatemalan passport | Yes | Yes | The only stand-alone document. With a current passport, original or a copy certified by the issuing agency, no other document from the table is needed |
| National identification card | Yes | Yes | Only if it contains name, photograph, address, date of birth and expiration date. The IRS does not name the DPI: check that your DPI shows each of these |
| Civil birth certificate | Yes, if foreign | Yes | Required as an original for under-18s without a passport. The IRS treats it as always current, since it has no expiration date |
| Foreign driver’s license | No | Yes | Identity only |
| Foreign voter’s registration card | Yes | Yes | In the table; the IRS does not say which countries |
| Visa issued by the US Department of State | Yes | Yes | |
| USCIS photo identification | Yes | Yes | |
| US driver’s license or state ID | No | Yes | Identity only |
| Medical or school records | Yes, if foreign | Yes | Dependents only (medical: under 6; school: under 24 if a student) |
The table also includes US and foreign military ID cards. A consular ID card is not a category, Guatemalan or otherwise.
Without a passport: the IRS requires at least two types of documents from the table that, together, prove identity and foreign status and meet the photo rule. Reading the table, a Guatemalan birth certificate covers foreign status and identity but has no photo, so it needs a companion document from the table that has one. The IRS makes the final call.
Originals or certified copies. The IRS wants original documents or copies certified by the issuing agency, and returns originals to the mailing address on the W-7. It may later ask for a certified translation of foreign-language documents.
How and where to apply
- Complete the W-7 and attach it to the front of the tax return the ITIN is needed for. The instructions say the application goes with the return unless you meet one of the IRS exceptions.
- Choose how to submit it. The instructions give four routes:
| Route | What happens to your documents |
|---|---|
| By mail to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 | Originals or certified copies go in the envelope; the IRS mails them back |
| Private delivery service to: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000 | Same as mail |
| In person at a designated IRS Taxpayer Assistance Center (TAC), by appointment only (the IRS gives 844-545-5640 to schedule) | The TAC verifies the documents and returns them on the spot. The IRS notes that TACs that don’t offer ITIN document authentication mail the originals, the W-7 and the return to the IRS Austin Service Center |
| Through an acceptance agent: Acceptance Agent (AA) or Certifying Acceptance Agent (CAA) | A CAA can verify documents and return them immediately (for dependents, passports and birth certificates only); an AA sends originals or certified copies to the IRS |
The instructions say AAs and CAAs are available both domestically and abroad, and that the list is found on IRS.gov by searching “acceptance agent program”.
To avoid mailing your passport, the TAC and CAA routes are the ones the IRS describes as checking the document and handing it back at once.
How long it takes, and what follows
- 7 weeks for the IRS to notify you of the application status; 9 to 11 weeks if you apply between January 15 and April 30, or from overseas.
- If you mailed originals and haven’t received them back within 60 days, the IRS asks you to contact it.
- You can’t e-file a return using an ITIN in the calendar year the ITIN is assigned.
- Filers using an ITIN aren’t eligible for the earned income credit (EIC).
When it expires
If an ITIN isn’t included on at least one federal return for 3 consecutive tax years, it expires on December 31 of the third year. It only needs renewing if it will go on a return; you renew with the same W-7, ticking the renewal box.
What this page does not cover
- Cost: neither IRS page we read mentions a fee to apply for an ITIN. What a tax preparer or acceptance agent charges for their service is not on those pages.
- The DPI, field by field: we could not read the RENAP law’s description of the DPI today (RENAP’s and the Judiciary’s sites did not respond on 3 October 2026), so we do not say whether a DPI meets the national-ID test.
- Whether you should file: that depends on each person’s income and situation. Ask a tax preparer or a CAA.
Related pages
- Opening a US bank account with a Guatemalan passport or consular ID: what the federal rule says about the ID number
- Guatemalan consular ID card (TICG)
- Renew your Guatemalan passport from the US
- Guatemalan birth certificate and apostille from the US
- Guatemalan diaspora services from the US
Sources
Read on 3 October 2026.
| Document | Institution | Link |
|---|---|---|
| Instructions for Form W-7 (Rev. December 2024) | IRS | https://www.irs.gov/instructions/iw7 |
| Individual Taxpayer Identification Number (ITIN) | IRS | https://www.irs.gov/individuals/individual-taxpayer-identification-number |
General information, not tax or immigration advice. The IRS revises its forms and instructions; check the current W-7 before filing. En español: ITIN para guatemaltecos: Formulario W-7.
Frequently Asked Questions
Can I get an ITIN without legal status in the US?
The IRS says a resident alien, nonresident alien, or their spouse or dependent can apply for an ITIN regardless of immigration status. What it requires is a federal tax purpose, such as having to file a return, and not being eligible for a Social Security number (SSN). The IRS also states that an ITIN does not change immigration status or authorize work.
Does my Guatemalan passport work for the ITIN?
Yes, if it is current. In the IRS documentation table, the passport is the only stand-alone document: it proves both identity and foreign status. It must not be expired when you submit the application, and the IRS wants the original or a copy certified by the issuing agency. For dependents who must prove US residency, a passport without a US date of entry is not enough on its own.
What if my passport is expired? Does the DPI or the consular ID card work?
Without a current passport you need at least two documents from the IRS table that together prove identity and foreign status, one of them with a photo. The IRS accepts a national identification card only if it shows name, photograph, address, date of birth and expiration date; it does not name the DPI, so check your own DPI against that list. A consular ID card is not a category in the table. A civil birth certificate is, and a foreign driver’s license counts for identity only.
How long does an ITIN take?
The IRS says to allow 7 weeks to hear about the status of the application, or 9 to 11 weeks during peak season (January 15 to April 30) or when filing from overseas. If you mailed original documents and have not received them back within 60 days, the IRS asks you to contact it.
Does an ITIN expire?
Yes. Under the W-7 instructions, an ITIN not included on at least one federal tax return for the last 3 consecutive tax years expires on December 31 of the third year, and must be renewed before it is used on a return again.
