U.S. Passport Attestation for ITIN Application: Complete 2026 Guide for Indian Citizens

Author: Pec Marketing

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.

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.

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

What Your Certified Passport Copy Must Include