Form W-7: Individual Taxpayer Identification Number ITIN Application

Form W-7 is an official document used to apply for an Individual Taxpayer Identification Number (ITIN) with the Internal Revenue Service (IRS). An ITIN is a tax processing number issued to foreign nationals who do not qualify for a Social Security number (SSN) but are required to file a U.S. tax return.

Who Needs to Apply for an ITIN?

A. Nonresident aliens who are required to file a U.S. tax return. This includes those with U.S. source income, such as wages, rents, or business income.

B. Dependents of resident aliens who cannot obtain an SSN.

C. Students, professors, and researchers on F, J, M, or Q visas who need to file a U.S. tax return or claim a tax treaty benefit.

D. Spouses of U.S. citizens or resident aliens who are filing a joint tax return.

Important Note: Before applying for an ITIN, you should confirm you are not eligible for an SSN.

How to Apply Using Form W-7

Step 1: Download and Complete Form W-7: You can download the latest version of Form W-7 attached below.

Step 2: Read Instructions Carefully: Carefully review the instructions included with the form to ensure you provide all the necessary information accurately.

Step 3: Gather Required Documents: You will need original or certified copies of documents to verify your identity and foreign status. These documents typically include a passport and a foreign tax identification number (if applicable).

Step 4: Submit the Application: There are three ways to submit your application:

A. Mail the completed form and supporting documents to the IRS address listed in the instructions.

B. Apply in person at an IRS Taxpayer Assistance Center (TAC) with the required documents.

C. Work with an IRS authorized Certifying Acceptance Agent (CAA) who will assist with the application process and verify your documentation. 

What documents do I need to submit with my Form W-7?

You will need to submit original or certified copies of documents proving your identity and foreign status. A valid passport is the most common document used. Refer to the IRS instructions for Form W-7 for a complete list of acceptable documentation.

Is there a fee to apply for an ITIN?

There is no fee to apply for an ITIN.

How long does an ITIN last?

An ITIN generally expires after three years of non-use. You can renew an expiring ITIN by submitting a new Form W-7 with the required documentation.

Can I file my tax return while waiting for my ITIN?

Yes, you can submit your tax return with a completed Form W-7 attached. Write "Applied for ITIN" across the top of Form W-7 where your ITIN would normally be entered. The IRS will process your return once your ITIN application is approved.