The following documents may be used to verify identity and demonstrate foreign status. Please note that the IRS requires TWO of the documents from this list if the applicant is not providing a foreign passport.
- Passport (stand alone document)
- National identification card (must show photo, name, current address, date of birth, and expiration date)
- US State or DC driver’s license
- Civil birth certificate (required for dependents under 18 years of age)
- Foreign driver’s license
- US State or DC identification card
- Foreign voter’s registration card
- US military identification card
- Foreign military identification card
- US Visa (other foreign visas are not accepted, must be currently valid)
- US Citizenship and Immigration Services (USCIS) photo identification
- Medical records (dependents only – under 6)
- School records (dependents only – under 14, under 18 if a student)
Source: Internal Revenue Manual §3.21.263.4.6(5)