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

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.