The Form W-7, officially titled “Application for IRS Individual Taxpayer Identification Number (ITIN),” is the document you need to request an ITIN from the Internal Revenue Service (IRS). Thinking about the W7 Form Español? If you are more comfortable with Spanish, understanding the form in your native language can be helpful, but the official submission to the IRS requires the English version of Form W-7. This form is also used to renew an existing ITIN that is expired or about to expire.
Who Needs to Use Form W-7?
Social Security Numbers (SSNs) are the standard identification for tax purposes in the United States, used by U.S. citizens and foreign individuals authorized to work in the U.S. However, many individuals are not eligible for an SSN. For those who don’t qualify for an SSN but are required to have a tax identification number for U.S. tax purposes—or need to file a U.S. federal tax return—applying for an ITIN using Form W-7 is necessary. According to the IRS, this includes, but isn’t limited to:
- Nonresident aliens claiming treaty benefits: To claim a reduced rate of withholding under an income tax treaty.
- Nonresident aliens filing a U.S. tax return: Individuals who are not eligible for an SSN but must file a U.S. federal tax return, or are filing solely to claim a refund.
- Nonresident aliens married to U.S. citizens: Filing jointly with a U.S. citizen spouse.
- Nonresident alien students, professors, or researchers: Required to file a U.S. federal tax return or claiming an exception to filing.
- Foreign national spouse claimed as an exception.
- Foreign national individual claimed as a dependent.
- Dependents or spouses of nonresident aliens with a U.S. visa who are not eligible for an SSN.
- Resident aliens filing a U.S. tax return but ineligible for an SSN.
- Individuals needing to renew their ITIN to file a U.S. federal tax return.
It’s important to note that you should only apply for an ITIN when you actually need to file your U.S. federal tax return. Don’t apply prematurely.
How to Apply for an ITIN Using Form W-7
First-time ITIN applicants (new applicants) must assemble a complete application package, including the following:
- A Completed Form W-7. You will need to specify your reason for applying for an ITIN. Provide accurate details such as your name, mailing address, foreign address, date of birth, foreign tax identification number (if applicable), and U.S. visa number (if applicable). Crucially, you must indicate which original or certified documentation you are submitting with your application. Sign and date the form, and include your telephone number.
- The Original Tax Form(s) Requiring Form W-7. Your Form W-7 must be attached to the front of your tax return. If you are applying for ITINs for multiple individuals (e.g., spouse and dependents), attach all W-7 forms to the same tax return. Leave the SSN field blank for each person applying for an ITIN.
- Original or Certified Copies of Required Identification Documents. Acceptable supporting documentation is critical. This can include, but is not limited to:
- Passports
- Visas issued by the U.S. Department of State
- Foreign driver’s licenses
- Foreign military IDs
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- National identification cards
- U.S. state identification cards
Ensure that the name, date of birth, and country of citizenship on your documentation match the information you provide on Form W-7, lines 1a, 1b, 4, and 6a.
For those renewing an ITIN, the process is similar to that of a new applicant. Remember to include your existing ITIN on line 6f of the Form W-7.
Where to Send Your Form W-7 Application
Once you have prepared your tax return, supporting documents, and completed Form W-7, mail your application to the following IRS address:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Alternatively, you have the option to present your documents in person at a designated IRS Taxpayer Assistance Center (TAC). Appointments are required and can be scheduled by calling 844-545-5640 (toll-free). Electronic filing of your tax return is not possible when including a Form W-7.
Need Further Assistance?
Do you have more questions about Form W-7? Refer to the detailed instructions for completing Form W-7 on the IRS website, which also provides a comprehensive list of acceptable supporting documentation. For help with tax issues or preparing your tax return, consider consulting a qualified tax professional.
