Instructions for IRS Form W-7 "Application for IRS Individual Taxpayer Identification Number"

This document contains official instructions for IRS Form W-7, Application for IRS Individual Taxpayer Identification Number - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form W-7 is available for download through this link.

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Instructions for Form W-7
Department of the Treasury
Internal Revenue Service
(Rev. September 2020)
Application for IRS Individual Taxpayer Identification Number
(Use with the August 2019 revision of Form W-7)
Section references are to the Internal Revenue Code unless
ITINs with the middle digits “88” will expire. ITINs with
otherwise noted.
middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,”
or “99” will expire IF assigned before 2013. ITINs with
Contents
Page
middle digits (the fourth and fifth positions) “88” (for example,
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
9NN-88-NNNN), or ITINs with middle digits “90,” “91,” “92,” “94,”
What’s New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“95,” “96,” “97,” “98,” or “99” (for example, 9NN-98-NNNN) IF
assigned before 2013, will remain in effect until December 31,
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2020. You need to take action to renew it if it’ll be included on a
General Instructions
2
. . . . . . . . . . . . . . . . . . . . . . . . .
U.S. federal tax return filed in 2021. See
Do You Need To
Purpose of Form
2
. . . . . . . . . . . . . . . . . . . . . . . . .
Renew Your
ITIN, later, for more information.
Who Is Eligible To Complete This Form
2
. . . . . . . .
ITINs with the middle digits “70” through “87” have
expired. ITINs with middle digits (the fourth and fifth positions)
Additional Information
2
. . . . . . . . . . . . . . . . . . . . .
“70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,”
Supporting Documentation Requirements
3
. . . . . .
“82,” “83,” “84,” “85,” “86,” or “87” have expired, unless you
Additional Documentation Requirements
4
. . . . . . .
already submitted a renewal application and it was approved. If
How To Apply
4
. . . . . . . . . . . . . . . . . . . . . . . . . . .
you haven’t already renewed, you need to take action now to
renew it if it’ll be included on a U.S. federal tax return. See
Do
When To Apply
5
. . . . . . . . . . . . . . . . . . . . . . . . . .
You Need To Renew Your
ITIN, later, for more information.
Where To Apply
5
. . . . . . . . . . . . . . . . . . . . . . . . .
Reminders
Specific Instructions
7
. . . . . . . . . . . . . . . . . . . . . . . . .
Application Type
7
. . . . . . . . . . . . . . . . . . . . . . . . .
ITINs for spouses and dependents. For tax years after
Reason You’re Submitting Form W-7
8
. . . . . . . . . .
December 31, 2017, spouses and dependents who could have
Line Instructions
9
been claimed in previous years for the personal exemption are
. . . . . . . . . . . . . . . . . . . . . . . . .
not eligible for an ITIN or to renew an ITIN, unless they qualify for
Signature
11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
an allowable tax benefit or they file their own tax return. The
Exceptions Tables
12
. . . . . . . . . . . . . . . . . . . . . . . . .
individual must be listed on an attached U.S. federal tax return
Future Developments
with the schedule or form that applies to the allowable tax
benefit.
For the latest information about developments related to Form
Dependent applicants must now specify their relationship
W-7 and its instructions, such as legislation enacted after they
to the U.S. citizen/resident alien. An applicant who chooses
were published, go to IRS.gov/FormW7.
reason d must now enter the relationship he or she has to the
What’s New
U.S. citizen/resident alien in the designated space on Form W-7.
The passport isn’t a stand-alone document for certain de-
Expiration and renewal of ITINs. An ITIN that hasn’t been
pendents if no date of entry into the United States is
included on a U.S. federal tax return at least once in the last 3
present. A passport that doesn’t have a date of entry won’t be
consecutive tax years will expire. In addition, ITINs that were
accepted as a stand-alone identification document for certain
assigned before 2013 will expire according to an annual
dependents. See
Proof of U.S. residency for applicants who are
schedule based on the middle digits of the ITIN. The middle
dependents
under Supporting Documentation Requirements,
digits refer to the fourth and fifth positions of the ITIN. For
later, for more information.
example, the middle digits for 9xx-78-xxxx are “78.” Expired
ITINs or ITINs that are about to expire must be renewed in order
Change of address. If you move before you get your ITIN,
to avoid delays in processing your tax return. For more
send a letter to the IRS using the address under
Where To
information, see
When To
Apply, later, or visit IRS.gov/ITIN.
Apply, later.
ITINs not used in the last 3 consecutive tax years. If your
Taxpayers residing outside of the United States can apply
ITIN wasn’t included on a U.S. federal tax return at least once for
for an ITIN through a certifying acceptance agent.
tax years 2017, 2018, or 2019, your ITIN will expire on
Taxpayers residing outside of the United States can apply for an
December 31, 2020. You need to take action to renew it if it'll be
ITIN using a certifying acceptance agent. See
Certifying
included on a U.S. federal tax return. See
Do You Need To
Acceptance Agent (CAA)
for more information.
Renew Your
ITIN, later, for more information.
Oct 08, 2020
Cat. No. 54092G
Instructions for Form W-7
Department of the Treasury
Internal Revenue Service
(Rev. September 2020)
Application for IRS Individual Taxpayer Identification Number
(Use with the August 2019 revision of Form W-7)
Section references are to the Internal Revenue Code unless
ITINs with the middle digits “88” will expire. ITINs with
otherwise noted.
middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,”
or “99” will expire IF assigned before 2013. ITINs with
Contents
Page
middle digits (the fourth and fifth positions) “88” (for example,
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
9NN-88-NNNN), or ITINs with middle digits “90,” “91,” “92,” “94,”
What’s New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“95,” “96,” “97,” “98,” or “99” (for example, 9NN-98-NNNN) IF
assigned before 2013, will remain in effect until December 31,
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2020. You need to take action to renew it if it’ll be included on a
General Instructions
2
. . . . . . . . . . . . . . . . . . . . . . . . .
U.S. federal tax return filed in 2021. See
Do You Need To
Purpose of Form
2
. . . . . . . . . . . . . . . . . . . . . . . . .
Renew Your
ITIN, later, for more information.
Who Is Eligible To Complete This Form
2
. . . . . . . .
ITINs with the middle digits “70” through “87” have
expired. ITINs with middle digits (the fourth and fifth positions)
Additional Information
2
. . . . . . . . . . . . . . . . . . . . .
“70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,”
Supporting Documentation Requirements
3
. . . . . .
“82,” “83,” “84,” “85,” “86,” or “87” have expired, unless you
Additional Documentation Requirements
4
. . . . . . .
already submitted a renewal application and it was approved. If
How To Apply
4
. . . . . . . . . . . . . . . . . . . . . . . . . . .
you haven’t already renewed, you need to take action now to
renew it if it’ll be included on a U.S. federal tax return. See
Do
When To Apply
5
. . . . . . . . . . . . . . . . . . . . . . . . . .
You Need To Renew Your
ITIN, later, for more information.
Where To Apply
5
. . . . . . . . . . . . . . . . . . . . . . . . .
Reminders
Specific Instructions
7
. . . . . . . . . . . . . . . . . . . . . . . . .
Application Type
7
. . . . . . . . . . . . . . . . . . . . . . . . .
ITINs for spouses and dependents. For tax years after
Reason You’re Submitting Form W-7
8
. . . . . . . . . .
December 31, 2017, spouses and dependents who could have
Line Instructions
9
been claimed in previous years for the personal exemption are
. . . . . . . . . . . . . . . . . . . . . . . . .
not eligible for an ITIN or to renew an ITIN, unless they qualify for
Signature
11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
an allowable tax benefit or they file their own tax return. The
Exceptions Tables
12
. . . . . . . . . . . . . . . . . . . . . . . . .
individual must be listed on an attached U.S. federal tax return
Future Developments
with the schedule or form that applies to the allowable tax
benefit.
For the latest information about developments related to Form
Dependent applicants must now specify their relationship
W-7 and its instructions, such as legislation enacted after they
to the U.S. citizen/resident alien. An applicant who chooses
were published, go to IRS.gov/FormW7.
reason d must now enter the relationship he or she has to the
What’s New
U.S. citizen/resident alien in the designated space on Form W-7.
The passport isn’t a stand-alone document for certain de-
Expiration and renewal of ITINs. An ITIN that hasn’t been
pendents if no date of entry into the United States is
included on a U.S. federal tax return at least once in the last 3
present. A passport that doesn’t have a date of entry won’t be
consecutive tax years will expire. In addition, ITINs that were
accepted as a stand-alone identification document for certain
assigned before 2013 will expire according to an annual
dependents. See
Proof of U.S. residency for applicants who are
schedule based on the middle digits of the ITIN. The middle
dependents
under Supporting Documentation Requirements,
digits refer to the fourth and fifth positions of the ITIN. For
later, for more information.
example, the middle digits for 9xx-78-xxxx are “78.” Expired
ITINs or ITINs that are about to expire must be renewed in order
Change of address. If you move before you get your ITIN,
to avoid delays in processing your tax return. For more
send a letter to the IRS using the address under
Where To
information, see
When To
Apply, later, or visit IRS.gov/ITIN.
Apply, later.
ITINs not used in the last 3 consecutive tax years. If your
Taxpayers residing outside of the United States can apply
ITIN wasn’t included on a U.S. federal tax return at least once for
for an ITIN through a certifying acceptance agent.
tax years 2017, 2018, or 2019, your ITIN will expire on
Taxpayers residing outside of the United States can apply for an
December 31, 2020. You need to take action to renew it if it'll be
ITIN using a certifying acceptance agent. See
Certifying
included on a U.S. federal tax return. See
Do You Need To
Acceptance Agent (CAA)
for more information.
Renew Your
ITIN, later, for more information.
Oct 08, 2020
Cat. No. 54092G
General Instructions
1. Any individual who isn’t eligible to get an SSN but who
must furnish a taxpayer identification number for U.S. tax
purposes or to file a U.S. federal tax return must apply for an
Purpose of Form
ITIN on Form W-7. Examples include the following.
A nonresident alien individual claiming reduced withholding
Use Form W-7 for the following purposes.
under an applicable income tax treaty for which an ITIN is
To apply for an ITIN. An ITIN is a nine-digit number issued
required (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also
by the IRS to individuals who are required for federal tax
see Pub. 515, Withholding of Tax on Nonresident Aliens and
purposes to have a U.S. taxpayer identification number but who
Foreign Entities.
don’t have and aren’t eligible to get a social security number
A nonresident alien individual not eligible for an SSN who is
(SSN).
required to file a U.S. federal tax return or who is filing a U.S.
To renew an ITIN. An ITIN only needs to be renewed if it’ll be
federal tax return only to claim a refund.
included on a U.S. federal tax return and it’s expiring or has
A nonresident alien individual not eligible for an SSN who
expired. For tax years after December 31, 2017, spouses and
elects to file a joint U.S. federal tax return with a spouse who is a
dependents are not eligible for a new ITIN or to renew an ITIN
U.S. citizen or resident alien. See Pub. 519, U.S. Tax Guide for
unless they qualify for an allowable tax benefit or they file their
Aliens.
own tax return. See
How To
Apply, later, for more information on
A U.S. resident alien (based on the number of days present in
how to renew your ITIN.
the United States, known as the “substantial presence” test) who
If your ITIN is only used on information returns filed with
files a U.S. federal tax return but who isn’t eligible for an SSN.
the IRS by third parties, you don’t have to renew your
!
For information about the substantial presence test, see Pub.
ITIN even if the ITIN has expired for purposes of filing a
519.
CAUTION
U.S. federal tax return. However, in the future, if you file an
A nonresident alien student, professor, or researcher who is
income tax return, you will need to renew your ITIN at that time.
required to file a U.S. federal tax return but who isn’t eligible for
an SSN, or who is claiming an exception to the tax return filing
The ITIN is for federal tax purposes only. An ITIN doesn’t
requirement. See Pub. 519.
entitle you to social security benefits and doesn’t change your
An alien spouse claimed as an exemption on a U.S. federal
immigration status or your right to work in the United States.
tax return who isn’t eligible to get an SSN. See Pub. 501,
Dependents, Standard Deduction, and Filing Information, and
The ITIN can’t be used to claim certain federal tax credits.
Pub. 519.
Individuals filing tax returns using an ITIN aren’t eligible for the
earned income credit (EIC). Also, a child who has an ITIN can’t
A spouse can be claimed as an exemption only for tax
be claimed as a qualifying child for purposes of the EIC. For
years prior to 2018.
!
more information, see Pub. 596, Earned Income Credit (EIC).
CAUTION
Also, for tax years 2018 through 2025, a child who has an ITIN
An alien individual eligible to be claimed as a dependent on a
can’t be claimed as a qualifying child for purposes of the child
U.S. federal tax return but who isn’t eligible to get an SSN. Your
tax credit and the additional child tax credit. For more
spouse is never considered your dependent. For more
information, see Pub. 972, Child Tax Credit and Credit for Other
information about whether an alien individual is eligible to be
Dependents. However, you may be able to claim the credit for
claimed as a dependent on a U.S. federal tax return, see Pubs.
other dependents (ODC) for your child and other qualifying
501 and 519.
relatives (excluding your spouse) who live in the United States if
Dependents can be claimed as exemptions only for tax
they obtain an ITIN by the due date of your U.S. federal tax
years prior to 2018.
return (including extensions) and meet certain other
!
requirements. If an ITIN is applied for on or before the due date
CAUTION
A dependent/spouse of a nonresident alien U.S. visa holder
of a 2020 return (including extensions) and the IRS issues an
who isn’t eligible for an SSN. See Pub. 519.
ITIN as a result of the application, the IRS will consider the ITIN
as issued on or before the due date of the return. See the
Dependents and spouses can be claimed as
instructions for your U.S. federal tax return for more information.
exemptions only for tax years prior to 2018.
!
Social security numbers. Don’t complete Form W-7 if you
CAUTION
have an SSN or if you’re eligible to get an SSN. You’re eligible
Note. The deduction for personal exemptions was suspended
for an SSN if you’re a U.S. citizen or if you’ve been admitted by
for tax years 2018 through 2025. For tax years beginning after
the United States for permanent residence or U.S. employment.
2017, spouses or dependents aren’t eligible for an ITIN, unless
To get an SSN, see Form SS-5, Application for a Social
they qualify for an allowable tax benefit. The individual must be
Security Card. To get Form SS-5 or to find out if you’re eligible to
listed on an attached U.S. federal tax return with the schedule or
get an SSN, go to
SSA.gov
or contact a Social Security
form that applies to the allowable tax benefit. See the
Administration (SSA) office.
instructions for your U.S. federal tax return for more information.
If you have an application for an SSN pending, don’t file Form
2. Persons who must renew their ITIN to file a U.S. federal
W-7. Complete Form W-7 only if the SSA notifies you that you’re
tax return. See
Renewal of an existing ITIN
under How To Apply,
ineligible for an SSN.
and
Do You Need To Renew Your
ITIN, later.
If the SSA determines that you’re not eligible for an SSN, you
Additional Information
must get a letter of denial and attach it to your Form W-7. This
applies whether you’re attaching Form W-7 to your U.S. federal
For more information, visit IRS.gov/ITIN.
tax return or not. However, students, professors, and
researchers, see
information for box
f, later.
Publications. See Pubs. 501, 515, 519, and 1915 for more
information.
Who Is Eligible To Complete This
You can visit
IRS.gov/Forms
to download these publications
Form
as well as other forms at no cost. Otherwise, you can go to
IRS.gov/OrderForms
to order current and prior-year forms and
The following individuals are eligible to complete Form W-7.
instructions. Your order should be mailed to you within 10
business days. You can also call 800-TAX-FORM
-2-
Instructions for Form W-7 (Rev. September 2020)
(800-829-3676) if you’re in the United States to order forms and
Can be used to
publications.
establish:
Supporting Documentation
Telephone help. If, after reading these instructions and our free
Foreign
Identity
publications, you’re not sure how to complete your application or
status
have additional questions, call 800-829-1040 if you’re in the
Passport (the only stand-alone document*)
x
x
United States. If you’re outside of the United States, call
267-941-1000 (not a toll-free number) for assistance.
U.S. Citizenship and Immigration Services (USCIS)
photo identification
x
x
Supporting Documentation
Visa issued by the U.S. Department of State
x
x
Requirements
U.S. driver’s license
x
The documentation you provide must meet the following
U.S. military identification card
x
requirements.
Foreign driver’s license
x
1. You must submit documentation to establish your identity
Foreign military identification card
x
x
and your connection to a foreign country (“foreign status”).
Applicants claimed as dependents must also prove U.S.
National identification card (must contain name,
residency unless the applicant is from Canada or Mexico or the
photograph, address, date of birth, and expiration date)
x
x
applicant is a dependent of U.S. military personnel stationed
U.S. state identification card
x
overseas.
Foreign voter’s registration card
x
x
2. You must submit original documents, or certified copies of
these documents from the issuing agency, that support the
Civil birth certificate
x**
x
information provided on Form W-7. A certified copy of a
Medical records (valid only for dependents under age 6)
x**
x
document is one that the original issuing agency provides and
School records (valid only for a dependent under age
certifies as an exact copy of the original document and contains
18, if a student)
x**
x
an official stamped seal from the agency. You may be able to
request a certified copy of documents at an embassy or
* Applicants claimed as dependents who need to prove U.S. residency must
provide additional original documentation if the passport doesn’t have a date
consulate. However, services may vary between countries, so
of entry into the United States. See
Proof of U.S. residency for applicants who
it’s recommended that you contact the appropriate consulate or
are dependents
below.
embassy for specific information.
** May be used to establish foreign status only if documents are foreign.
Original documents you submit will be returned to you at
the mailing address shown on your Form W-7. You don’t
TIP
need to provide a return envelope. Applicants are
If you submit an original valid passport or a certified copy from
permitted to include a prepaid Express Mail or courier envelope
the issuing agency, you don’t need to submit any other
for faster return delivery of their documents and to ensure the
documents from the table, unless the passport is for a
secure delivery of valuable documents, such as passports. The
dependent and it doesn’t include a date of entry into the United
IRS will then return the documents in the envelope provided by
States.
the applicant. If your original documents aren’t returned within 60
Proof of U.S. residency for applicants who are
days, you can call the IRS (see
Telephone
help, earlier). If you
dependents. A passport that doesn’t have a date of entry won’t
will need your documents for any purpose within 60 days of
be accepted as a stand-alone identification document for
submitting your ITIN application, you may wish to apply in
dependents, unless they are dependents of U.S. military
person at an IRS Taxpayer Assistance Center or a CAA. See
personnel stationed overseas. In these cases, applicants will be
Where To
Apply, later.
required to submit at least one of the following original
3. The documentation you provide must be current (that is,
documents in addition to the passport to prove U.S. residency.
not expired).
If under 6 years of age: A U.S. medical record, school
record, or U.S. state identification card that lists the applicant’s
There are 13 acceptable documents, as shown in the
name and U.S. address, or a U.S. visa.
following table. At least one document must contain your
If at least 6 years of age but under 18 years of age: A
photograph, unless you’re a dependent under age 14 (under age
U.S. school record, U.S. state identification card, or driver’s
18 if a student). You may later be required by the IRS to provide
license that lists the applicant’s name and U.S. address, or a
a certified translation of foreign-language documents.
U.S. visa.
If 18 years of age or older: A U.S. school record, rental
statement from a U.S. property, utility bill for a U.S. property, or a
bank statement, U.S. state identification card or driver’s license
that lists the applicant’s name and U.S. address, or a U.S. visa.
Note. Applicants claimed as dependents on returns filed prior to
tax year 2018 must also prove U.S. residency if the passport
doesn’t have a date of entry, unless the applicant is from
Canada or Mexico or is a dependent of U.S. military personnel
stationed overseas. In these cases, applicants will be required to
submit at least one of the original documents listed earlier in the
“Supporting Documentation” table in addition to the passport to
prove U.S. residency.
If you check box d for a dependent of a U.S. citizen or
resident alien, then you may submit an original valid passport (or
a certified copy from the issuing agency) without any other
documents to prove your “foreign status” or “identity” only if the
-3-
Instructions for Form W-7 (Rev. September 2020)
passport has a U.S. date of entry. Otherwise, you must submit
Applying for an ITIN for the first time. If you’ve never had an
one of the additional documents listed earlier in the “Supporting
ITIN before and are submitting an application for a new ITIN,
Documentation” table with your passport to prove residency. If
include the following in your application package.
you don’t have one of the additional documents listed earlier in
1. Your completed Form W-7.
the “Supporting Documentation” table to submit with your
Note. If you submit a Form W-7, all future ITIN notices and
passport, you can’t use your passport as a stand-alone
correspondence that you receive will be in English. If you prefer
supporting document and must submit at least two types of
to receive them in Spanish, submit Form W-7(SP).
documents listed in the “Supporting Documentation” table that
prove residency, identity, and foreign status, and that meet the
2. Your original tax return(s) for which the ITIN is needed.
photograph requirement explained earlier.
Attach Form W-7 to the front of your tax return. If you’re applying
for more than one ITIN for the same tax return (such as for a
Additional Documentation Requirements
spouse or dependent(s)), attach all Forms W-7 to the same tax
return. Leave the area of the SSN blank on the tax return for
Civil birth certificate. An original birth certificate is required
each person who is applying for an ITIN. After your Form W-7
if the applicant is under age 18 and hasn’t provided a valid
has been processed, the IRS will assign an ITIN to the return
passport. Civil birth certificates are considered current at all
and process the return.
times because they don’t contain an expiration date.
Passports and national identification cards. These
There are exceptions to the requirement to include a
documents will be considered current only if their expiration date
U.S. federal tax return. If you claim one of these
TIP
hasn’t passed prior to the date the Form W-7 is submitted.
exceptions, you must submit the documentation
required instead of a tax return. See
Exceptions
Tables, later.
Note. Certified copies of a passport from the issuing agency
must include the U.S. visa pages if a visa is required for your
3. Original documents, or certified copies of these
Form W-7 application.
documents from the issuing agency, required to support the
Medical records. Medical records will be accepted for
information provided on Form W-7. The required supporting
dependents under 6 years of age. A medical record consists
documentation must be consistent with the applicant’s
only of a shot/immunization record that documents the patient's
information provided on Form W-7. For example, the name, date
name and chronological dates of the patient's medical history
of birth, and country(ies) of citizenship shown in the
and care. The medical record must contain the child’s name,
documentation must be the same as on Form W-7, lines 1a, 4,
date of birth, and verifiable address. Shot/immunization records
and 6a. See
Supporting Documentation
Requirements, earlier,
will be accepted only if they document the applicant’s name and
for a list of the documents that can be submitted along with your
chronological dates of the applicant’s medical history and care.
application package.
In addition, the medical record must document the name,
address, and phone number of the doctor, hospital, or clinic
Renewal of an existing ITIN. If your ITIN is expiring or has
expired and the ITIN will be included on a U.S. federal tax return,
where treatment was last administered. If this information isn’t
follow the guidelines below to submit your renewal application.
printed on the medical record, the medical record must be
Applications for renewal may be filed immediately. If your ITIN
accompanied by a dated letter providing the required information
won’t be included on a U.S. federal tax return, you don’t need to
on official letterhead from the federal authority, physician,
hospital, or clinic that administered the latest care of the child.
renew your ITIN at this time.
The medical record must be dated no more than 12 months from
If you don’t renew the expired ITIN and you file a
the date of the Form W-7 application. If the passport doesn’t
U.S. federal tax return with the expired ITIN, there
!
have a date of entry into the United States, the medical record
may be a delay in processing your tax return.
must be from a U.S. facility, unless the applicant is a dependent
CAUTION
of U.S. military personnel stationed overseas or the applicant is
Include the following in your renewal application package.
a resident of Canada or Mexico and is claimed for tax years prior
1. Your completed Form W-7. You must check a box to
to 2018.
indicate the reason you’re completing Form W-7 even if you’re
School records. School records will be accepted only if they
applying to renew your ITIN.
are for a school term ending no more than 12 months from the
2. Original documentation, or certified copies of the
date of the Form W-7 application. The school record must
documentation from the issuing agency, required to support the
consist of an official report card or transcript issued by the
information provided on Form W-7. The required supporting
school or the equivalent of a Ministry of Education. The school
documentation must be consistent with the applicant’s
record must also be signed by a school official or ministry
information provided on Form W-7. For example, the name, date
official. The record must be dated and contain the student’s
of birth, and country(ies) of citizenship shown in the
name, coursework with grades (unless under age 6), date of
documentation must be the same as on Form W-7, lines 1a, 4,
grading period(s) (unless under age 6) for a term ending no
and 6a. See
Supporting Documentation
Requirements, earlier,
more than 12 months from the date of the Form W-7 application,
for a list of the documents that can be submitted along with your
and school name and address. If the passport doesn’t have a
renewal package.
date of entry into the United States, the school record must be
from a U.S. facility, unless the applicant is a dependent of U.S.
All family members listed on a tax return may renew their
ITINs at the same time.
military personnel stationed overseas or the applicant is a
resident of Canada or Mexico and is either claimed for tax years
Spouses and dependents who renew their ITIN to claim
prior to 2018 or claimed for the American opportunity tax credit.
an allowable tax benefit must be listed on an attached
!
How To Apply
U.S. federal tax return with the schedule or form that
CAUTION
applies to the allowable benefit or, in the case of the credit for
Follow the guidelines below if you’re applying for a new ITIN or
other dependents, the box next to their name must be checked
renewing an existing ITIN. To determine if you need to renew
on the attached tax return.
your ITIN, see
Do You Need To Renew Your
ITIN, later.
Certified copies. You can submit copies of original documents
Note. Keep a copy of your application for your records.
if you do any of the following.
Have the copies certified by the issuing agency.
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Instructions for Form W-7 (Rev. September 2020)
Have the officers at U.S. embassies and consulates overseas
Renewal ITIN applications. If you’re renewing an existing
provide certification and authentication services. Contact the
ITIN, you may submit your Form W-7 renewal application
Consular Section, American Citizens Services of the U.S.
(without filing a tax return) immediately. Spouses and
Embassy or Consulate in advance to determine the hours of
dependents who renew their ITIN must be listed on an attached
operation for these services.
U.S. federal tax return with the schedule or form that applies to
the allowable tax benefit. If you don’t renew your expired ITIN
Deceased taxpayers. When requesting an ITIN for a deceased
and you file a U.S. federal tax return with the expired ITIN, there
taxpayer, the deceased must meet all of the requirements
may be a delay in processing your tax return.
established to get an ITIN. Also, you must write “Deceased”
across the top of Form W-7 and include the documentation
Where To Apply
shown in the following chart.
By mail. Mail Form W-7, your tax return (if applicable) or other
documents required by an exception, and the documentation
IF you’re:
THEN you must include:
described under
Supporting Documentation
Requirements,
The surviving spouse
Form W-7,
earlier, to:
filing an original or
A U.S. individual income tax return, and
amended joint return with
Documentation substantiating the identity
Internal Revenue Service
their deceased spouse
and foreign status of the deceased.
ITIN Operation
The court-appointed
Form W-7,
P.O. Box 149342
executor or administrator
A U.S. individual income tax return,
Austin, TX 78714-9342
of the deceased’s estate
Documentation substantiating the identity
filing an original tax return
and foreign status of the deceased*, and
If you mail your application, don’t use the mailing
on behalf of the deceased
A court certificate showing your appointment.
address in the instructions for your tax return.
!
Neither the surviving
Form W-7,
spouse nor the
A U.S. individual income tax return,
CAUTION
court-appointed executor
Documentation substantiating the identity
By private delivery services. If you use a private delivery
or administrator of the
and foreign status of the deceased*,
service, submit your Form W-7, your tax return (if applicable) or
deceased’s estate
Form 1310 (if a refund is due), and
other documents required by an exception, and the
A copy of the certificate of death.
documentation described under
Supporting Documentation
Requirements, earlier, to:
* If Form W-7 is for a deceased individual under 18 years of age, one of the
documents proving identity, foreign status, and/or U.S. residency must be a
birth certificate, unless a passport with a date of entry into the United States is
Internal Revenue Service
submitted.
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).
Austin, TX 78741-0000
If you’re filing an application for an extension of time to file using
Form 4868, or making an estimated tax payment using Form
The private delivery service can tell you how to get written
1040-ES or Form 1040-ES (NR), don’t file Form W-7 with those
proof of the mailing date.
forms. Enter “ITIN TO BE REQUESTED” wherever your SSN or
In person. You can apply for your ITIN by visiting designated
ITIN is requested. An ITIN will be issued only after you file a tax
IRS Taxpayer Assistance Centers (TACs). They can verify
return and meet all other requirements.
original documentation and certified copies of the
If you attached your tax return to your Form W-7, leave
documentation from the issuing agency for primary and
the area of the SSN blank on the tax return for each
!
secondary applicants and their dependents. For dependents,
person who is applying for an ITIN.
TACs can verify passports, national identification cards, and
CAUTION
birth certificates. These documents will be returned to you
When To Apply
immediately. Service at TACs is by appointment only.
Appointments can be scheduled by calling 844-545-5640. See
First-time ITIN applications. If you’re applying for a new ITIN,
IRS.gov/W7DocumentVerification
for a list of designated TACs
complete and attach Form W-7 to your tax return when you file
that offer ITIN document authentication service. TACs that don’t
the tax return for which the ITIN is needed. If you’re unable to file
offer ITIN document authentication service will mail the original
your tax return by the due date, you must file an application for
documents, Form W-7, and the tax return to the IRS Austin
an extension of time to file. Failure to timely file the tax return
Service Center for processing.
with a complete Form W-7 and required documentation may
Through an acceptance agent. You can also apply through
result in the denial of refundable credits, such as the additional
one of the two types of acceptance agents authorized by the
child tax credit (available for tax years prior to 2018) and the
IRS.
American opportunity tax credit, if you otherwise qualify. Don’t
1. Acceptance Agent (AA).
file your tax return without Form W-7.
2. Certifying Acceptance Agent (CAA).
If you meet one of the exceptions described in
Exceptions
Tables
at the end of these instructions, you may complete and
Acceptance Agent (AA). An Acceptance Agent (AA) can
submit Form W-7 at any time.
help you complete and file Form W-7. To get a list of agents, visit
You can’t electronically file (e-file) a return using an ITIN
IRS.gov and enter “acceptance agent program” in the search
in the calendar year the ITIN is assigned. If you need to
box. An AA will need to submit original documentation or
!
file multiple-year returns, you can attach them all to your
certified copies of the documentation from the issuing agency to
CAUTION
Form W-7 and submit them to the IRS. Once your ITIN is
the IRS for all applicants.
assigned, you can e-file returns in the following years. For
Certifying Acceptance Agent (CAA). A Certifying
example, if you apply for and receive an ITIN in 2020, you may
Acceptance Agent (CAA) can verify original documentation and
not e-file any tax return using that ITIN (including prior-year
certified copies of the documentation from the issuing agency for
returns) until 2021.
primary and secondary applicants and their dependents, except
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Instructions for Form W-7 (Rev. September 2020)
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