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

ADVERTISEMENT
Instructions for Form W-7
Department of the Treasury
Internal Revenue Service
(Rev. November 2018)
Application for IRS Individual Taxpayer Identification Number
(Use with the September 2016 revision of Form W-7)
Section references are to the Internal Revenue Code unless
ITINs with the middle digits “73,” “74,” “75,” “76,” “77,”
otherwise noted.
“81,” and “82” will expire. If your ITIN’s middle digits (the
fourth and fifth positions) are “73,” “74,” “75,” “76,” “77,” “81,” or
Contents
Page
“82,” your ITIN will remain in effect until December 31, 2018. You
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
need to take action to renew it if it’ll be included on a U.S. federal
What’s New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tax return filed in 2019. See
Do You Need To Renew Your
ITIN?,
later, for more information.
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ITINs with the middle digits “70,” “71,” “72,” “78,” “79,”
General Instructions
1
. . . . . . . . . . . . . . . . . . . . . . . . .
and “80” have expired. If your ITIN’s middle digits (the fourth
Purpose of Form
1
. . . . . . . . . . . . . . . . . . . . . . . . .
and fifth positions) are “70,” “71,” “72,” “78,” “79,” or “80,” your
Who Is Eligible To Complete This Form
2
. . . . . . . .
ITIN is expired, unless you already submitted a renewal
application and it was approved. You need to take action to
Additional Information
2
. . . . . . . . . . . . . . . . . . . . .
renew it if it’ll be included on a U.S. federal tax return. See
Do
Supporting Documentation Requirements
2
. . . . . .
You Need To Renew Your
ITIN?, later, for more information.
Additional Documentation Requirements
3
. . . . . . .
Taxpayers residing outside of the United States can apply
How To Apply
4
. . . . . . . . . . . . . . . . . . . . . . . . . . .
for an ITIN through a certifying acceptance agent.
When To Apply
4
. . . . . . . . . . . . . . . . . . . . . . . . . .
Taxpayers residing outside of the United States can now apply
Where To Apply
5
for an ITIN using a certifying acceptance agent. See
Certifying
. . . . . . . . . . . . . . . . . . . . . . . . .
Acceptance Agent (CAA)
for more information.
Specific Instructions
7
. . . . . . . . . . . . . . . . . . . . . . . . .
Reminders
Application Type
7
. . . . . . . . . . . . . . . . . . . . . . . . .
Reason You’re Submitting Form W-7
7
. . . . . . . . . .
The passport isn’t a stand-alone document for certain de-
Line Instructions
8
. . . . . . . . . . . . . . . . . . . . . . . . .
pendents if no date of entry into the United States is
Signature
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
present. A passport that doesn’t have a date of entry won’t be
accepted as a stand-alone identification document for certain
Exceptions Tables
11
. . . . . . . . . . . . . . . . . . . . . . . . .
dependents. See
Proof of U.S. residency for applicants who are
Future Developments
dependents
under Supporting Documentation Requirements,
later, for more information.
For the latest information about developments related to Form
W-7 and its instructions, such as legislation enacted after they
Certifying Acceptance Agents (CAA) can verify certain
were published, go to IRS.gov/FormW7.
documentation for dependents. Certifying Acceptance
Agents (CAA) can verify documentation for dependents. This
What’s New
documentation is limited to passports and birth certificates only.
See
Certifying Acceptance Agent (CAA)
under Where To Apply,
Renewal of ITINs for spouses and dependents who reside
later, for more information.
outside of the United States. Spouses and dependents
residing outside of the United States who could’ve been claimed
General Instructions
in previous years for the personal exemption and no other
benefit don’t need to renew their ITINs, unless they anticipate
Purpose of Form
being claimed for a different tax benefit or if they file their own
tax return. For tax years 2018 through 2025, you can’t claim a
Use Form W-7 for the following purposes.
personal exemption deduction for yourself, your spouse, or your
To apply for an ITIN. An ITIN is a nine-digit number issued
dependents.
by the IRS to individuals who are required for federal tax
purposes to have a U.S. taxpayer identification number but who
Expiration and renewal of ITINs. An IRS individual taxpayer
don’t have and aren’t eligible to get a social security number
identification number (ITIN) that hasn’t been included on a U.S.
(SSN).
federal tax return at least once in the last 3 consecutive tax years
will expire. In addition, ITINs that were assigned before 2013 will
To renew an ITIN. An ITIN only needs to be renewed if it’ll be
expire according to an annual schedule based on the middle
included on a U.S. federal tax return and it’s expiring or has
digits of the ITIN. The middle digits refer to the fourth and fifth
expired. See
How To
Apply, later, for more information on how to
positions of the ITIN. For example, the middle digits for
renew your ITIN.
9xx-78-xxxx are “78.” Expired ITINs or ITINs that are about to
If your ITIN is only used on information returns filed with
expire must be renewed in order to avoid delays in processing
the IRS by third parties, you don’t have to renew your
!
your tax return. For more information, see
When To
Apply, later,
ITIN, even if the ITIN has expired for purposes of filing a
or visit IRS.gov/ITIN.
CAUTION
U.S. federal tax return. However, in the future, if you file an
ITINs not used in the last 3 consecutive tax years. If your
income tax return, you will need to renew your ITIN at that time.
ITIN wasn’t included on a U.S. federal tax return at least once for
tax years 2015, 2016, or 2017, your ITIN will expire on
The ITIN is for federal tax purposes only. An ITIN doesn’t
December 31, 2018. You need to take action to renew it if it'll be
entitle you to social security benefits and doesn’t change your
included on a U.S. federal tax return. See
Do You Need To
immigration status or your right to work in the United States.
Renew Your
ITIN?, later, for more information.
Nov 09, 2018
Cat. No. 54092G
Instructions for Form W-7
Department of the Treasury
Internal Revenue Service
(Rev. November 2018)
Application for IRS Individual Taxpayer Identification Number
(Use with the September 2016 revision of Form W-7)
Section references are to the Internal Revenue Code unless
ITINs with the middle digits “73,” “74,” “75,” “76,” “77,”
otherwise noted.
“81,” and “82” will expire. If your ITIN’s middle digits (the
fourth and fifth positions) are “73,” “74,” “75,” “76,” “77,” “81,” or
Contents
Page
“82,” your ITIN will remain in effect until December 31, 2018. You
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
need to take action to renew it if it’ll be included on a U.S. federal
What’s New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tax return filed in 2019. See
Do You Need To Renew Your
ITIN?,
later, for more information.
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ITINs with the middle digits “70,” “71,” “72,” “78,” “79,”
General Instructions
1
. . . . . . . . . . . . . . . . . . . . . . . . .
and “80” have expired. If your ITIN’s middle digits (the fourth
Purpose of Form
1
. . . . . . . . . . . . . . . . . . . . . . . . .
and fifth positions) are “70,” “71,” “72,” “78,” “79,” or “80,” your
Who Is Eligible To Complete This Form
2
. . . . . . . .
ITIN is expired, unless you already submitted a renewal
application and it was approved. You need to take action to
Additional Information
2
. . . . . . . . . . . . . . . . . . . . .
renew it if it’ll be included on a U.S. federal tax return. See
Do
Supporting Documentation Requirements
2
. . . . . .
You Need To Renew Your
ITIN?, later, for more information.
Additional Documentation Requirements
3
. . . . . . .
Taxpayers residing outside of the United States can apply
How To Apply
4
. . . . . . . . . . . . . . . . . . . . . . . . . . .
for an ITIN through a certifying acceptance agent.
When To Apply
4
. . . . . . . . . . . . . . . . . . . . . . . . . .
Taxpayers residing outside of the United States can now apply
Where To Apply
5
for an ITIN using a certifying acceptance agent. See
Certifying
. . . . . . . . . . . . . . . . . . . . . . . . .
Acceptance Agent (CAA)
for more information.
Specific Instructions
7
. . . . . . . . . . . . . . . . . . . . . . . . .
Reminders
Application Type
7
. . . . . . . . . . . . . . . . . . . . . . . . .
Reason You’re Submitting Form W-7
7
. . . . . . . . . .
The passport isn’t a stand-alone document for certain de-
Line Instructions
8
. . . . . . . . . . . . . . . . . . . . . . . . .
pendents if no date of entry into the United States is
Signature
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
present. A passport that doesn’t have a date of entry won’t be
accepted as a stand-alone identification document for certain
Exceptions Tables
11
. . . . . . . . . . . . . . . . . . . . . . . . .
dependents. See
Proof of U.S. residency for applicants who are
Future Developments
dependents
under Supporting Documentation Requirements,
later, for more information.
For the latest information about developments related to Form
W-7 and its instructions, such as legislation enacted after they
Certifying Acceptance Agents (CAA) can verify certain
were published, go to IRS.gov/FormW7.
documentation for dependents. Certifying Acceptance
Agents (CAA) can verify documentation for dependents. This
What’s New
documentation is limited to passports and birth certificates only.
See
Certifying Acceptance Agent (CAA)
under Where To Apply,
Renewal of ITINs for spouses and dependents who reside
later, for more information.
outside of the United States. Spouses and dependents
residing outside of the United States who could’ve been claimed
General Instructions
in previous years for the personal exemption and no other
benefit don’t need to renew their ITINs, unless they anticipate
Purpose of Form
being claimed for a different tax benefit or if they file their own
tax return. For tax years 2018 through 2025, you can’t claim a
Use Form W-7 for the following purposes.
personal exemption deduction for yourself, your spouse, or your
To apply for an ITIN. An ITIN is a nine-digit number issued
dependents.
by the IRS to individuals who are required for federal tax
purposes to have a U.S. taxpayer identification number but who
Expiration and renewal of ITINs. An IRS individual taxpayer
don’t have and aren’t eligible to get a social security number
identification number (ITIN) that hasn’t been included on a U.S.
(SSN).
federal tax return at least once in the last 3 consecutive tax years
will expire. In addition, ITINs that were assigned before 2013 will
To renew an ITIN. An ITIN only needs to be renewed if it’ll be
expire according to an annual schedule based on the middle
included on a U.S. federal tax return and it’s expiring or has
digits of the ITIN. The middle digits refer to the fourth and fifth
expired. See
How To
Apply, later, for more information on how to
positions of the ITIN. For example, the middle digits for
renew your ITIN.
9xx-78-xxxx are “78.” Expired ITINs or ITINs that are about to
If your ITIN is only used on information returns filed with
expire must be renewed in order to avoid delays in processing
the IRS by third parties, you don’t have to renew your
!
your tax return. For more information, see
When To
Apply, later,
ITIN, even if the ITIN has expired for purposes of filing a
or visit IRS.gov/ITIN.
CAUTION
U.S. federal tax return. However, in the future, if you file an
ITINs not used in the last 3 consecutive tax years. If your
income tax return, you will need to renew your ITIN at that time.
ITIN wasn’t included on a U.S. federal tax return at least once for
tax years 2015, 2016, or 2017, your ITIN will expire on
The ITIN is for federal tax purposes only. An ITIN doesn’t
December 31, 2018. You need to take action to renew it if it'll be
entitle you to social security benefits and doesn’t change your
included on a U.S. federal tax return. See
Do You Need To
immigration status or your right to work in the United States.
Renew Your
ITIN?, later, for more information.
Nov 09, 2018
Cat. No. 54092G
A spouse can be claimed as an exemption only for tax
The ITIN can’t be used to claim certain federal tax credits.
years prior to 2018.
!
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
CAUTION
An alien individual eligible to be claimed as a dependent on a
be claimed as a qualifying child for purposes of the EIC. For
U.S. federal tax return but who isn’t eligible to get an SSN. Your
more information, see Pub. 596, Earned Income Credit (EIC).
spouse is never considered your dependent. For more
Also, for tax years 2018 through 2025, a child who has an ITIN
information about whether an alien individual is eligible to be
can’t be claimed as a qualifying child for purposes of the child
claimed as a dependent on a U.S. federal tax return, see Pubs.
tax credit and the additional child tax credit. For more
501 and 519.
information, see Pub. 972, Child Tax Credit. However, you may
be able to claim the new credit for other dependents (ODC) for
Dependents can be claimed as exemptions only for tax
your child and other qualifying relatives (excluding your spouse)
years prior to 2018.
!
who live in the United States if they obtain an ITIN by the due
CAUTION
date of your U.S. federal tax return (including extensions) and
A dependent/spouse of a nonresident alien U.S. visa holder
meet certain other requirements. See the instructions for your
who isn’t eligible for an SSN. See Pub. 519.
U.S. federal tax return for more information.
Dependents and spouses can be claimed as
Social security numbers. Don’t complete Form W-7 if you
exemptions only for tax years prior to 2018.
!
have an SSN or if you’re eligible to get an SSN. You’re eligible
CAUTION
for an SSN if you’re a U.S. citizen or if you’ve been admitted by
the United States for permanent residence or U.S. employment.
Note. The deduction for personal exemptions was suspended
To get an SSN, see Form SS-5, Application for a Social
for tax years 2018 through 2025. For tax years beginning after
2017, spouses or dependents residing outside of the United
Security Card. To get Form SS-5 or to find out if you’re eligible to
States aren’t eligible for an ITIN, unless they qualify for an
get an SSN, go to
SSA.gov
or contact a Social Security
allowable tax benefit. See Pub. 519 for more information.
Administration (SSA) office.
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
tax return. See
Renewal of an existing ITIN
under How To Apply,
W-7. Complete Form W-7 only if the SSA notifies you that you’re
and
Do You Need To Renew Your
ITIN?, later.
ineligible for an SSN.
If the SSA won’t issue you an SSN, you must get a letter of
Additional Information
denial and attach it to your Form W-7. This applies whether
you’re attaching Form W-7 to your U.S. federal tax return or not.
For more information, visit IRS.gov/ITIN.
However, students, professors, and researchers, see
Publications. See Pubs. 501, 515, 519, and 1915 for more
information for box
f, later.
information.
Who Is Eligible To Complete This
You can visit
IRS.gov/Forms
to download these publications
as well as other forms at no cost. Otherwise, you can go to
Form
IRS.gov/OrderForms
to order current and prior-year forms and
The following individuals are eligible to complete Form W-7.
instructions. Your order will be mailed to you within 10 business
days.
1. Any individual who isn’t eligible to get an SSN but who
must furnish a taxpayer identification number for U.S. tax
You can also call 800-TAX-FORM (800-829-3676) if you’re in
the United States to order forms and publications. If you have a
purposes or to file a U.S. federal tax return must apply for an
foreign address, write to:
ITIN on Form W-7. Examples include the following.
A nonresident alien individual claiming reduced withholding
Internal Revenue Service
under an applicable income tax treaty for which an ITIN is
1201 N. Mitsubishi Motorway
required (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also
Bloomington, IL 61705-6613
see Pub. 515, Withholding of Tax on Nonresident Aliens and
Foreign Entities.
A nonresident alien individual not eligible for an SSN who is
Telephone help. If, after reading these instructions and our free
required to file a U.S. federal tax return or who is filing a U.S.
publications, you’re not sure how to complete your application or
federal tax return only to claim a refund.
have additional questions, call 800-829-1040 if you’re in the
A nonresident alien individual not eligible for an SSN who
United States. If you’re outside the United States, call
elects to file a joint U.S. federal tax return with a spouse who is a
267-941-1000 (not a toll-free number) for assistance.
U.S. citizen or resident alien. See Pub. 519, U.S. Tax Guide for
Supporting Documentation
Aliens.
A U.S. resident alien (based on the number of days present in
Requirements
the United States, known as the “substantial presence” test) who
files a U.S. federal tax return but who isn’t eligible for an SSN.
The documentation you provide must meet the following
For information about the substantial presence test, see Pub.
requirements.
519.
1. You must submit documentation to establish your identity
A nonresident alien student, professor, or researcher who is
and your connection to a foreign country (“foreign status”).
required to file a U.S. federal tax return but who isn’t eligible for
Applicants claimed as dependents must also prove U.S.
an SSN, or who is claiming an exception to the tax return filing
residency unless the applicant is from Canada or Mexico or the
requirement. See Pub. 519.
applicant is a dependent of U.S. military personnel stationed
An alien spouse claimed as an exemption on a U.S. federal
overseas.
tax return who isn’t eligible to get an SSN. See Pub. 501,
2. You must submit original documents, or certified copies of
Exemptions, Standard Deduction, and Filing Information, and
these documents from the issuing agency, that support the
Pub. 519.
information provided on Form W-7. A certified document is one
that the original issuing agency provides and certifies as an
exact copy of the original document and contains an official
-2-
Instructions for Form W-7 (Rev. November 2018)
stamped seal from the agency. You may be able to request a
dependents. In these cases, applicants will be required to submit
certified copy of documents at an embassy or consulate.
at least one of the following original documents in addition to the
However, services may vary between countries, so it’s
passport to prove U.S. residency.
recommended that you contact the appropriate consulate or
If under 6 years of age: A U.S. medical record that lists the
embassy for specific information.
applicant’s name and U.S. address.
If at least 6 years of age but under 18 years of age: A
Original documents you submit will be returned to you at
U.S. school record that lists the applicant’s name and U.S.
the mailing address shown on your Form W-7. You don’t
TIP
address.
need to provide a return envelope. Applicants are
If 18 years of age or older: U.S. school record, rental
permitted to include a prepaid Express Mail or courier envelope
statement from a U.S. property, utility bill for a U.S. property, or
for faster return delivery of their documents. The IRS will then
bank statement that lists the applicant’s name and U.S. address.
return the documents in the envelope provided by the applicant.
If your original documents aren’t returned within 60 days, you
Note. Applicants claimed as dependents on prior-year returns
can call the IRS (see
Telephone
help, earlier). If you will need
must also prove U.S. residency if the passport doesn’t have a
your documents for any purpose within 60 days of submitting
date of entry unless the applicant is from Canada or Mexico or is
your ITIN application, you may wish to apply in person at an IRS
a dependent of U.S. military personnel stationed overseas. In
Taxpayer Assistance Center or a CAA. See
Where To
Apply,
these cases, applicants will be required to submit at least one of
later.
the original documents from the list earlier in addition to the
passport to prove U.S. residency.
3. The documentation you provide must be current (that is,
If you check box d for a dependent of a U.S. citizen or
not expired).
resident alien, then you may submit an original valid passport (or
There are 13 acceptable documents, as shown in the table
a certified copy from the issuing agency) without any other
below. At least one document must contain your photograph,
documents to prove your “foreign status” or “identity” only if the
unless you’re a dependent under age 14 (under age 18 if a
passport has a U.S. date of entry. Otherwise, you must submit
student). You may later be required by the IRS to provide a
one of the additional documents listed earlier with your passport
certified translation of foreign-language documents.
to prove residency. If you don’t have one of the additional
documents listed above to submit with your passport, you can’t
use your passport as a stand-alone supporting document and
Can be used to
establish:
must submit at least two types of documents listed in the
Supporting Documentation
“Supporting Documentation” table that prove residency, identity,
Foreign
Identity
and foreign status, and that meet the photograph requirement
status
explained above.
Passport (the only stand-alone document*)
x
x
Additional Documentation Requirements
U.S. Citizenship and Immigration Services (USCIS)
photo identification
x
x
Civil birth certificate. An original birth certificate is required
if the applicant is under age 18 and hasn’t provided a valid
Visa issued by the U.S. Department of State
x
x
passport. Civil birth certificates are considered current at all
U.S. driver’s license
x
times because they don’t contain an expiration date.
U.S. military identification card
x
Passports and national identification cards. These
documents will be considered current only if their expiration date
Foreign driver’s license
x
hasn’t passed prior to the date the Form W-7 is submitted.
Foreign military identification card
x
x
Note. Certified copies of a passport from the issuing agency
National identification card (must contain name,
must include the U.S. visa pages if a visa is required for your
photograph, address, date of birth, and expiration date)
x
x
Form W-7 application.
U.S. state identification card
x
Medical records. Medical records will be accepted for
Foreign voter’s registration card
x
x
dependents under 6 years of age. The medical record must
contain the child’s name, date of birth, and verifiable address.
Civil birth certificate
x**
x
Shot/immunization records will be accepted only if they
Medical records (valid only for dependents under age 6)
x**
x
document the applicant’s name and chronological dates of the
School records (valid only for a dependent under age
applicant’s medical history and care. In addition, the medical
18, if a student)
x**
x
record must document the name, address, and phone number of
the doctor, hospital, or clinic where treatment was last
* Applicants claimed as dependents who need to prove U.S. residency must
provide additional original documentation if the passport doesn’t have a date
administered. If this information isn’t printed on the medical
of entry into the United States. See
Proof of U.S. residency for applicants who
record, the medical record must be accompanied by a dated
are dependents
below.
letter providing the required information on official letterhead
** May be used to establish foreign status only if documents are foreign.
from the federal authority, physician, hospital, or clinic that
administered the latest care of the child. The medical record
must be dated no more than 12 months from the date of the
Form W-7 application. If a date of entry is required for the
If you submit an original valid passport or a certified copy from
applicant, the medical record must be from a U.S. facility.
the issuing agency, you don’t need to submit any other
School records. School records will be accepted only if they
documents from the table, unless the passport is for a
are for a school term ending no more than 12 months from the
dependent and it doesn’t include a date of entry.
date of the Form W-7 application. The school record must
Proof of U.S. residency for applicants who are
consist of an official report card or transcript issued by the
dependents. For tax years beginning after 2017, applicants
school or the equivalent of a Ministry of Education. The school
claimed as dependents must also prove U.S. residency unless
record must also be signed by a school official or ministry
the applicant is a dependent of U.S. military personnel stationed
official. The record must be dated and contain the student’s
overseas. A passport that doesn’t have a date of entry won’t be
name, coursework with grades (unless under age 6), date of
accepted as a stand-alone identification document for
-3-
Instructions for Form W-7 (Rev. November 2018)
grading period(s) (unless under age 6), and school name and
Certified copies. You can submit copies of original documents
address. If a date of entry is required for the applicant, the
if you do any of the following.
school record must be from a U.S. facility.
Have the copies certified by the issuing agency.
How To Apply
Have the officers at U.S. embassies and consulates overseas
provide certification and authentication services. Contact the
Follow the guidelines below if you’re applying for a new ITIN or
Consular Section, American Citizens Services of the U.S.
renewing an existing ITIN. To determine if you need to renew
Embassy or Consulate in advance to determine the hours of
your ITIN, see
Do You Need To Renew Your
ITIN?, later.
operation for these services.
Deceased taxpayers. When requesting an ITIN for a deceased
Note. Keep a copy of your application for your records.
taxpayer, the deceased must meet all of the requirements
Applying for an ITIN for the first time. If you’ve never had an
established to get an ITIN. Also, you must write “Deceased”
ITIN before and are submitting an application for a new ITIN,
across the top of Form W-7 and include the documentation
include the following in your application package.
shown in the following chart.
1. Your completed Form W-7.
Note. If you submit a Form W-7, all future ITIN notices and
IF you’re:
THEN you must include:
correspondence that you receive will be in English. If you prefer
The surviving spouse
Form W-7,
to receive them in Spanish, submit Form W-7(SP).
filing an original or
A U.S. individual income tax return, and
2. Your original tax return(s) for which the ITIN is needed.
amended joint return with
Documentation substantiating the identity
Attach Form W-7 to the front of your tax return. If you’re applying
your deceased spouse
and foreign status of the deceased.
for more than one ITIN for the same tax return (such as for a
The court-appointed
Form W-7,
spouse or dependent(s)), attach all Forms W-7 to the same tax
executor or administrator
A U.S. individual income tax return,
return. Leave the area of the SSN blank on the tax return for
of the deceased’s estate
Documentation substantiating the identity
each person who is applying for an ITIN. After your Form W-7
filing an original tax return
and foreign status of the deceased*, and
has been processed, the IRS will assign an ITIN to the return
on behalf of the deceased
A court certificate showing your appointment.
and process the return.
Neither the surviving
Form W-7,
spouse nor the
A U.S. individual income tax return,
There are exceptions to the requirement to include a
court-appointed executor
Documentation substantiating the identity
U.S. federal tax return. If you claim one of these
TIP
or administrator of the
and foreign status of the deceased*,
exceptions, you must submit the documentation
deceased’s estate
Form 1310 (if a refund is due), and
required instead of a tax return. See
Exceptions
Tables, later.
A copy of the certificate of death.
3. Original documents, or certified copies of these
* If Form W-7 is for a deceased individual under 18 years of age, one of the
documents from the issuing agency, required to support the
documents proving identity, foreign status, and/or U.S. residency must be a
information provided on Form W-7. The required supporting
birth certificate, unless a passport with a date of entry into the United States is
submitted.
documentation must be consistent with the applicant’s
information provided on Form W-7. For example, the name, date
of birth, and country(ies) of citizenship shown in the
documentation must be the same as on Form W-7, lines 1a, 4,
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).
and 6a. See
Supporting Documentation
Requirements, earlier,
If you’re filing an application for an extension of time to file using
for a list of the documents that can be submitted along with your
Form 4868, or making an estimated tax payment using Form
application package.
1040-ES or Form 1040-ES (NR), don’t file Form W-7 with those
forms. Enter “ITIN TO BE REQUESTED” wherever your SSN or
Renewal of an existing ITIN. If your ITIN is expiring or has
ITIN is requested. An ITIN will be issued only after you file a tax
expired and the ITIN will be included on a U.S. federal tax return,
return and meet all other requirements.
follow the guidelines below to submit your renewal application.
If you attached your tax return to your Form W-7, leave
Applications for renewal may be filed immediately. If your ITIN
the area of the SSN blank on the tax return for each
!
won’t be included on a U.S. federal tax return, you don’t need to
person who is applying for an ITIN.
renew your ITIN at this time.
CAUTION
When To Apply
If you don’t renew the expired ITIN and you file a
U.S. federal tax return with the expired ITIN, there
!
may be a delay in processing your tax return.
First-time ITIN applications. If you’re applying for a new ITIN,
CAUTION
complete and attach Form W-7 to your tax return when you file
Include the following in your renewal application package.
the tax return for which the ITIN is needed. If you’re unable to file
1. Your completed Form W-7. You must check a box to
your tax return by the due date, you must file an application for
indicate the reason you’re completing Form W-7 even if you’re
an extension of time to file. Failure to timely file the tax return
applying to renew your ITIN.
with a complete Form W-7 and required documentation may
result in the denial of refundable credits, such as the additional
2. Original documentation, or certified copies of the
child tax credit and the American opportunity tax credit, if you
documentation from the issuing agency, required to support the
otherwise qualify. Don’t file your tax return without Form W-7.
information provided on Form W-7. The required supporting
documentation must be consistent with the applicant’s
If you meet one of the exceptions described in
Exceptions
information provided on Form W-7. For example, the name, date
Tables
at the end of these instructions, you may complete and
of birth, and country(ies) of citizenship shown in the
submit Form W-7 at any time.
documentation must be the same as on Form W-7, lines 1a, 4,
You can’t electronically file (e-file) a return using an ITIN
and 6a. See
Supporting Documentation
Requirements, earlier,
in the calendar year the ITIN is assigned. If you need to
!
for a list of the documents that can be submitted along with your
file multiple year returns, you can attach them all to your
renewal package.
CAUTION
Form W-7 and submit them to the IRS. Once your ITIN is
All family members listed on a tax return may renew their
assigned, you can e-file returns in the following years. For
ITINs at the same time.
example, if you apply for and receive an ITIN in 2019, you may
-4-
Instructions for Form W-7 (Rev. November 2018)
not e-file any tax return using that ITIN (including prior-year
documentation from the issuing agency for primary and
returns) until 2020.
secondary applicants and their dependents. For dependents,
TACs can verify passports, national identification cards, and
Renewal ITIN applications. If you’re renewing an existing
birth certificates. These documents will be returned to you
ITIN, you may submit your Form W-7 renewal application
immediately. Service at TACs is by appointment only.
(without filing a tax return) immediately. If you don’t renew your
Appointments can be scheduled by calling 844-545-5640. See
expired ITIN and you file a U.S. federal tax return with the
IRS.gov/W7DocumentVerification
for a list of designated TACs
expired ITIN, there may be a delay in processing your tax return.
that offer ITIN document authentication service. TACs that don’t
offer ITIN document authentication service will mail the original
Where To Apply
documents, Form W-7, and the tax return to the IRS Austin
Service Center for processing.
By mail. Mail Form W-7, your tax return (if applicable) or other
documents required by an exception, and the documentation
Through an acceptance agent. You can also apply through
described under
Supporting Documentation
Requirements,
one of the two types of acceptance agents authorized by the
earlier, to:
IRS.
1. Acceptance Agent (AA).
Internal Revenue Service
2. Certifying Acceptance Agent (CAA).
ITIN Operation
P.O. Box 149342
Acceptance Agent (AA). An Acceptance Agent (AA) can
Austin, TX 78714-9342
help you complete and file Form W-7. To get a list of agents, visit
IRS.gov and enter “acceptance agent program” in the search
If you mail your application, don’t use the mailing
box. An AA will need to submit original documentation or
address in the instructions for your tax return.
!
certified copies of the documentation from the issuing agency to
the IRS for all applicants.
CAUTION
Certifying Acceptance Agent (CAA). A Certifying
By private delivery services. If you use a private delivery
Acceptance Agent (CAA) can verify original documentation and
service, submit your Form W-7, your tax return (if applicable) or
certified copies of the documentation from the issuing agency for
other documents required by an exception, and the
primary and secondary applicants and their dependents. For
documentation described under
Supporting Documentation
dependents, CAAs can only verify passports and birth
Requirements, earlier, to:
certificates. The CAA will return the documentation immediately
after reviewing its authenticity. Taxpayers residing outside of the
Internal Revenue Service
United States can apply for an ITIN through a CAA.
ITIN Operation
Mail Stop 6090-AUSC
Processing times. Allow 7 weeks for the IRS to notify you of
3651 S. Interregional, Hwy 35
your ITIN application status (9 to 11 weeks if you submit the
Austin, TX 78741-0000
application during peak processing periods (January 15 through
April 30) or if you’re filing from overseas). If you haven’t received
your ITIN or correspondence at the end of that time, you can call
In person. You can apply for your ITIN by visiting designated
the IRS to find out the status of your application (see
Telephone
IRS Taxpayer Assistance Centers (TACs). They can verify
help, earlier).
original documentation and certified copies of the
-5-
Instructions for Form W-7 (Rev. November 2018)

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

327 times
Rate
4.3(4.3 / 5) 16 votes
ADVERTISEMENT