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

What Is IRS Form W-7?

‚ÄčIRS Form W-7, Application for IRS Individual Taxpayer Identification Number - also known as the individual tax identification number application - is the form filled out by the foreigners to request the issuance or renewal of their Individual Taxpayer Identification Number (ITIN). The form is released by the Internal Revenue Service (IRS). The form was last revised in September 2016. Download the up-to-date Form W-7 fillable version through the link below.

An ITIN is a nine-digit number issued by the IRS. It is provided to the individuals who are not eligible for a Social Security number (SSN). This number serves for federal tax purposes only and does not make you eligible for social security benefits or influence your immigration status. Foreigners usually need this number when filing a United States federal tax return, looking to buy a house in the United States, and in other similar situations.

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W-7
Application for IRS Individual
Form
Taxpayer Identification Number
OMB No. 1545-0074
(Rev. September 2016)
For use by individuals who are not U.S. citizens or permanent residents.
Department of the Treasury
See separate instructions.
Internal Revenue Service
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
Application Type (Check one box):
Before you begin:
Apply for a New ITIN
• Don’t submit this form if you have, or are eligible to get, a U.S. social security number (SSN).
Renew an Existing ITIN
• Getting an ITIN doesn’t change your immigration status or your right to work in the United States
and doesn’t make you eligible for the earned income credit.
Reason you’re submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, f, or g, you
must file a U.S. federal tax return with Form W-7 unless you meet one of the exceptions (see instructions).
a
Nonresident alien required to get an ITIN to claim tax treaty benefit
b
Nonresident alien filing a U.S. federal tax return
c
U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return
}
d
Dependent of U.S. citizen/resident alien
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
e
Spouse of U.S. citizen/resident alien
f
Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception
g
Dependent/spouse of a nonresident alien holding a U.S. visa
h
Other (see instructions)
Additional information for a and f: Enter treaty country
and treaty article number
1a First name
Middle name
Last name
Name
(see instructions)
1b First name
Middle name
Last name
Name at birth if
different .
.
2
Street address, apartment number, or rural route number. If you have a P.O. box, see separate instructions.
Applicant’s
mailing address
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Foreign (non-
3
Street address, apartment number, or rural route number. Don’t use a P.O. box number.
U.S.) address
(if different from
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
above)
(see instructions)
Birth
4
Date of birth (month / day / year)
Country of birth
City and state or province (optional)
5
Male
information
Female
6a Country(ies) of citizenship
6b Foreign tax I.D. number (if any)
6c Type of U.S. visa (if any), number, and expiration date
Other
information
6d Identification document(s) submitted (see instructions)
Passport
Driver’s license/State I.D.
USCIS documentation
Other
Date of entry into the
United States
(MM/DD/YYYY):
Issued by:
No.:
Exp. date:
/
/
/
/
6e Have you previously received an ITIN or an Internal Revenue Service Number (IRSN)?
No/Don’t know. Skip line 6f.
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
6f Enter ITIN and/or IRSN
ITIN
IRSN
and
name under which it was issued
First name
Middle name
Last name
6g Name of college/university or company (see instructions)
City and state
Length of stay
Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying
Sign
documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to share
Here
information with my acceptance agent in order to perfect this Form W-7, Application for IRS Individual Taxpayer Identification Number.
Signature of applicant (if delegate, see instructions)
Date (month / day / year)
Phone number
/
/
Delegate’s relationship
Name of delegate, if applicable (type or print)
Keep a copy for
Parent
Court-appointed guardian
to applicant
your records.
Power of Attorney
Signature
Date (month / day / year)
Phone
Acceptance
/
/
Fax
Agent’s
Name and title (type or print)
Name of company
EIN
PTIN
Use ONLY
Office Code
W-7
For Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 9-2016)
Cat. No. 10229L
W-7
Application for IRS Individual
Form
Taxpayer Identification Number
OMB No. 1545-0074
(Rev. September 2016)
For use by individuals who are not U.S. citizens or permanent residents.
Department of the Treasury
See separate instructions.
Internal Revenue Service
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
Application Type (Check one box):
Before you begin:
Apply for a New ITIN
• Don’t submit this form if you have, or are eligible to get, a U.S. social security number (SSN).
Renew an Existing ITIN
• Getting an ITIN doesn’t change your immigration status or your right to work in the United States
and doesn’t make you eligible for the earned income credit.
Reason you’re submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, f, or g, you
must file a U.S. federal tax return with Form W-7 unless you meet one of the exceptions (see instructions).
a
Nonresident alien required to get an ITIN to claim tax treaty benefit
b
Nonresident alien filing a U.S. federal tax return
c
U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return
}
d
Dependent of U.S. citizen/resident alien
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
e
Spouse of U.S. citizen/resident alien
f
Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception
g
Dependent/spouse of a nonresident alien holding a U.S. visa
h
Other (see instructions)
Additional information for a and f: Enter treaty country
and treaty article number
1a First name
Middle name
Last name
Name
(see instructions)
1b First name
Middle name
Last name
Name at birth if
different .
.
2
Street address, apartment number, or rural route number. If you have a P.O. box, see separate instructions.
Applicant’s
mailing address
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Foreign (non-
3
Street address, apartment number, or rural route number. Don’t use a P.O. box number.
U.S.) address
(if different from
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
above)
(see instructions)
Birth
4
Date of birth (month / day / year)
Country of birth
City and state or province (optional)
5
Male
information
Female
6a Country(ies) of citizenship
6b Foreign tax I.D. number (if any)
6c Type of U.S. visa (if any), number, and expiration date
Other
information
6d Identification document(s) submitted (see instructions)
Passport
Driver’s license/State I.D.
USCIS documentation
Other
Date of entry into the
United States
(MM/DD/YYYY):
Issued by:
No.:
Exp. date:
/
/
/
/
6e Have you previously received an ITIN or an Internal Revenue Service Number (IRSN)?
No/Don’t know. Skip line 6f.
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
6f Enter ITIN and/or IRSN
ITIN
IRSN
and
name under which it was issued
First name
Middle name
Last name
6g Name of college/university or company (see instructions)
City and state
Length of stay
Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying
Sign
documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to share
Here
information with my acceptance agent in order to perfect this Form W-7, Application for IRS Individual Taxpayer Identification Number.
Signature of applicant (if delegate, see instructions)
Date (month / day / year)
Phone number
/
/
Delegate’s relationship
Name of delegate, if applicable (type or print)
Keep a copy for
Parent
Court-appointed guardian
to applicant
your records.
Power of Attorney
Signature
Date (month / day / year)
Phone
Acceptance
/
/
Fax
Agent’s
Name and title (type or print)
Name of company
EIN
PTIN
Use ONLY
Office Code
W-7
For Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 9-2016)
Cat. No. 10229L

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

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IRS Form W-7 Instructions

The individuals eligible to submit Form W-7 include:

  • Resident and non-resident foreigners who need to file a federal tax return (e.g., foreign students, researchers, and others);
  • Resident and non-resident foreigners who must provide a taxpayer identification number for tax purposes;
  • Nonresident foreign citizens who want to file federal tax returns jointly with their spouses who are United States citizens or resident foreigners;
  • Foreign spouses or dependents claimed as an exemption on the federal tax return. However, spouses or dependents not residing in the United States are not eligible for the ITIN;
  • Individuals who need to renew their ITINs for filing a federal tax return.

Note that the individuals eligible to receive an SSN are not allowed to file this application. When filing your application, attach the required documentation. The documents you attach must be up-to-date originals or certified copies received from the original issuing agency. The certified copies must be exact copies of the original documents and contain an official stamped seal from the agency. The IRS will return the original documents to the address you indicate on the form. Find a detailed list of the documents you may need in the IRS-issued Instructions for Form W-7.

You can apply for your ITIN by mail, by private delivery service, in person by visiting designated IRS Taxpayer Assistance Center, and through an IRS-authorized acceptance agent. Form W-7 processing time is about 7 weeks. If you file your application from January 15 to April 30, the IRS may need 9 to 11 weeks due to high processing period. The same applies if you are filing from overseas. Keep it in mind when making your plans, e.g., when intending to buy property in the U.S. Call the IRS to check the status of your application if you have not received any updates at the end of that time.

Where to Mail Form W-7?

Mail your application and supporting documentation to the Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.

Use this address even if you attach your tax returns to this form. Do not mail this application to the address provided in your tax return instructions.

How to Fill out Form W-7?

Filling out Form W-7 starts with reading the instructions. Do not leave any item blank. If the item does not apply, enter N/A. Complete your application as follows:

  1. Specify if you are applying for a new ITIN or renewing the ITIN you already have;
  2. Always indicate the reason you are filling out this form. This part is obligatory even if you renew your ITIN. If more than one box applies, check the one that explains your reason the best. However, if you have checked Box A or F, you may check Box H as well;
  3. Items 1a - 1b. Enter your full name in Item 1a. If the name on your birth certificate differs from the name indicated in Item 1a, enter it in the Item 1b;
  4. Item 2. Provide the address you want the IRS to return your original documents to, as well as to send you notifications of your application status and other documentation. The United States Postal Service may not deliver mail to your physical location. In this case, enter the Postal Service's post office box in this item. Specify the details with your local Post Office;
  5. Item 3. Indicate here your non-U.S. address, even if it concurs with the address provided in Item 2. If you do not have a permanent residence because of relocation to the United States, provide the name of the country you last resided;
  6. Items 4 - 5. Self-explanatory;
  7. Item 6a. Enter the full name of the country or countries you are a citizen of. No abbreviations are allowed;
  8. Items 6b - 6f. Self-explanatory;
  9. Item 6f. If you checked Box f for a reason, enter your educational institution. If you are in the country on business, specify the company you conduct business with.

The application must be signed and dated by the applicant or the delegated individual.

IRS W-7 Related Forms

IRS Form W-7 has three related forms:

  • Form W-7 (SP). This document is the Spanish version of IRS W-7 you use to apply for an ITIN;
  • Form W-7 (COA). It is a form filled out and submitted by the ITIN Certifying Acceptance Agents to confirm they have reviewed all documentation that proves the ITIN applicant's identity and foreign status;
  • Form W-7A. Fill out this form to request an adoption taxpayer identification number for a child living in your home and pending legal adoption.