Many of these situations can be handled by simply calling the IRS Customer Service number at (800) 829-1040.
However, if you still need to visit an IRS office you need to be aware that most IRS offices are located in buildings with other federal agencies. Building security protects the safety of visitors and employees by conducting routine screening, including requiring photo identification. In many locations, you will have to go through a metal detector.
Note: Building security personnel are not IRS employees and may have stricter identification requirements. However, once you are in the IRS office, any information you provide to the IRS is protected by disclosure rules and, generally, cannot be shared with other federal or state agencies or contractors.
Acceptable forms of identification to enter a building include the following:
Caution: If your identification documents have expired, or the building’s security screener believes your documents appear suspicious, you may be subject to a more in-depth screening.
For persons applying for an Individual Taxpayer Identification Number (ITIN) on Form W-7, the documentation the IRS accepts for the ITIN application may not be sufficient to gain entrance to a building where an IRS office is located. For example, the IRS may accept school records or the Mexican consular matricula card for ITIN purposes; but, building security may not accept them as identification for entering a federal building.
If you do not have any of the above listed types of identification and you are applying for an ITIN, please consider other alternatives, such as applying by mail or with an IRS authorized accepting agent. A list of authorized accepting agents can be found at www.irs.gov, keyword/search term ITIN or by calling the IRS toll-free number listed below.
If you have federal tax related questions, concerns, or need additional information, please call the IRS
at 1-800-829-1040.
Note: If you do need to visit an IRS office, be sure to bring any information requested in your appointment letter or information that will be helpful in resolving your inquiry. For example, if you are making a payment, be sure to know what tax period and type of tax the payment is for. If you are completing an application for an Individual Taxpayer Identification Number (ITIN), be sure to bring with you all required identification documents. For a list of required identification documents, refer to the ITIN application or call the IRS number listed above.