Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), is a crucial document for certain non-resident and resident aliens who need to comply with U.S. tax laws but are not eligible for a Social Security Number (SSN). This guide provides a detailed explanation of the W-7 instructions, helping you navigate each section of the form accurately. Whether you are a first-time applicant or renewing your ITIN, understanding these instructions is essential for a smooth application process.
Application Type
The first step in completing Form W-7 is to specify the type of application you are submitting. You must check one of the two boxes provided:
- New ITIN Application: Check this box if you are a first-time applicant and need a new ITIN.
- ITIN Renewal: Select this option if you already have an ITIN and need to renew it. If renewing, you are required to answer question 6e and include your ITIN on line 6f.
Choosing the correct application type is the foundational W7 Instruction to begin with.
Reason for Submitting Form W-7
Selecting the correct reason for applying is mandatory, even for renewals. Choose the box that best describes your situation. Only one selection should be made in this section, representing the primary reason for your application.
a. Nonresident alien required to get an ITIN to claim tax treaty benefit.
This reason applies to nonresident aliens seeking tax treaty benefits. If you select this option, you must also check box (h) “Other.” In the space next to box (h), specify “Exception 1” or “Exception 2” based on your situation. Further detail should include the exception number, subsection, and category (e.g., “Exception 1d-Pension Income” or “Exception 2d-Gambling Winnings”). Include the treaty country and article number. Refer to Publication 901 for more information on tax treaties and ensure you attach the required documents for your chosen exception.
b. Nonresident alien filing a U.S. federal tax return.
This category is for nonresident aliens who are obligated to file a U.S. federal tax return. This includes those reporting income connected or not connected with a U.S. trade or business, or those filing solely to receive a tax refund. For further guidance, consult Publication 519.
Caution: If you select reason (b), a complete foreign (non-U.S.) address is required on line 3. If you no longer maintain a permanent foreign address, provide the most recent foreign address where you last permanently resided.
c. U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return.
This is for foreign individuals meeting the “substantial presence” test in the U.S., who are required to file a U.S. tax return or are filing to claim a refund, despite not having work authorization from USCIS and being ineligible for an SSN. Check this box and provide your U.S. entry date on line 6d. Publication 519 offers details on the substantial presence test.
d. Dependent of U.S. citizen/resident alien.
This applies to individuals who can be claimed as dependents on a U.S. federal tax return and cannot obtain an SSN. Spouses are never considered dependents. Publications 501 and 519 provide more information on dependents. Dependents of U.S. military personnel stationed overseas or at APO/FPO addresses may submit original, certified, or notarized copies of identification documents, with a copy of the servicemember’s U.S. military ID required for notarized copies.
When selecting this reason, specify the dependent’s relationship to the U.S. citizen/resident alien (e.g., parent, child) on the dotted line. Also, provide the full name and SSN or ITIN of the U.S. citizen/resident alien on the dotted line, along with the date of entry into the U.S. on line 6d, unless the applicant is a dependent of U.S. military personnel overseas, or from Canada or Mexico and claimed for certain tax benefits excluding the Credit for Other Dependents (ODC). Dependents claimed for ODC must provide a date of entry unless they are dependents of U.S. military personnel stationed overseas.
Note: If an Adoption Taxpayer Identification Number (ATIN) request for a foreign adopted child was denied, the child may be ITIN eligible. Include legal documents verifying the relationship when submitting Form W-7.
Caution: Personal exemptions for dependents were eliminated for tax years after 2017. However, the Credit for Other Dependents (ODC) for qualifying relatives living in the U.S. may be available.
e. Spouse of U.S. citizen/resident alien.
This category includes resident or nonresident alien spouses ineligible for an SSN, who are either claimed as an exemption (for tax years before 2018) or are filing a joint U.S. federal tax return with a U.S. citizen or resident alien spouse. See Publications 501 and 519 for further details. Similar to dependents, spouses of U.S. military personnel under specific conditions can submit certain document copies.
Provide the full name and SSN or ITIN of the U.S. citizen/resident alien spouse on the dotted line.
Caution: Personal exemptions for spouses were eliminated for tax years after 2017.
f. Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception.
This applies to individuals who maintain foreign residency and are temporarily in the U.S. as bona fide students, professors, or researchers. Publication 519 provides U.S. tax rules for this group.
If you check this box, complete lines 6a, 6c, 6d, and 6g, and provide your passport with a valid U.S. visa (unless your foreign address is in Canada, Mexico, or Bermuda). F-1, J-1, or M-1 visa holders present for study-related reasons without employment can attach a letter from a Designated School Official (DSO) or Responsible Officer (RO) instead of an SSA denial letter. This letter must confirm no employment while in the U.S. and study-related presence. It can replace an SSA denial letter when filing a tax return with Form W-7 or claiming “Exception 2”.
Nonresident alien students and exchange visitors under the Student Exchange Visitors Program (SEVP) claiming Exception 2 (no tax return attached) can have original IDs certified by an SEVP-approved institution. This applies to F, J, or M visa holders receiving taxable scholarships, fellowships, or grants.
If claiming tax treaty benefits under this category, also check box (h) “Other” and specify “Exception 2” with the relevant details (e.g., “Exception 2b-Scholarship Income and claiming tax treaty benefits”). Include the treaty country and article number, and attach required documents for “Exception 2”. Refer to Publication 901 for more on tax treaties.
g. Dependent/spouse of a nonresident alien holding a U.S. visa.
This category is for dependents (for any tax year) or spouses (for tax years before 2018) on a U.S. federal tax return who cannot get an SSN and entered the U.S. with a nonresident alien holding a U.S. visa. Attach a copy of your visa and provide your U.S. entry date on line 6d.
Caution: Personal exemptions for dependents and spouses were eliminated for tax years after 2017.
h. Other.
Select this option if none of the reasons (a) through (g) apply. Detail your reason for requesting an ITIN and attach supporting documents. This often applies to third parties (like banks) needing an ITIN for information reporting and withholding. You may be eligible for exceptions described later. Specify the applicable exception next to box (h) (e.g., “Exception 1a-Partnership Income” or “Exception 3-Mortgage Interest”). Publication 1915 provides examples for “Exceptions.” A tax return is not required with Form W-7 when using an exception.
Exception 1. Passive income—third-party withholding or tax treaty benefits.
This exception may apply to recipients of passive income such as partnership income, interest, annuities, or rental income, subject to third-party withholding or tax treaty benefits. Refer to the “Exceptions Tables” for details.
Applicable information returns for Exception 1 include:
- Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding.
- Form 1099-INT, Interest Income.
- Form 1099-MISC, Miscellaneous Information.
- Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax.
- Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.
Caution: Applicants compensated for personal services in the U.S. or with a U.S. work-valid visa must first apply for an SSN. An ITIN is only applicable if an SSN is denied and a denial letter from SSA is attached to Form W-7.
Caution: Exception 1 is not applicable if you are required to file a federal tax return.
Exception 2. Other income.
This exception is applicable if:
- You are claiming tax treaty benefits and receive:
- Wages, salary, compensation, and honoraria payments;
- Scholarships, fellowships, and grants; and/or
- Gambling income; or
- You receive taxable scholarship, fellowship, or grant income but are not claiming tax treaty benefits.
Refer to the “Exceptions Tables” for more details on Exception 2. Form 1042-S is an applicable information return.
Exception 3. Mortgage interest—third-party reporting.
This exception applies if you have a home mortgage loan on U.S. real property subject to third-party reporting of mortgage interest. See “Exceptions Tables” for details. Form 1098, Mortgage Interest Statement, is an applicable information return.
Exception 4. Dispositions by a foreign person of U.S. real property interest—third-party withholding.
This exception is for foreign persons involved in dispositions of U.S. real property interests, generally subject to withholding. It also applies if you have a notice of non-recognition under Regulations section 1.1445-2(d)(2). See “Exceptions Tables” for details.
Applicable information returns include:
- Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons.
- Form 8288-A, Statement of Withholding on Certain Dispositions by Foreign Persons.
- Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
Exception 5. Treasury Decision (T.D.) 9363.
This exception applies to non-U.S. representatives of foreign corporations with IRS e-filing requirements under T.D. 9363. See “Exceptions Tables” for details. If applying under this exception, specify “Exception 5, T.D. 9363” next to box (h).
Line Instructions
For sections that do not apply to you on each line, enter “N/A.” Do not leave any section blank.
Line 1a. Legal name.
Enter your legal name as it appears on your identifying documents. Properly identify your first, middle, and last names. This name will be used for your ITIN and should match the name on your U.S. federal tax return.
Note: For ITIN renewals with a legal name change since the original ITIN, submit documentation supporting the name change, such as a marriage certificate or court order.
Caution: Your ITIN will be established under this name. Discrepancies with the name on your U.S. federal tax return may cause processing delays.
Line 1b. Name on birth certificate.
If different from line 1a, enter your name as it appears on your birth certificate.
Line 2. Mailing address.
Enter your complete mailing address where the IRS will return original documents and send ITIN application status notifications.
The IRS will only use this address for updates if you include a U.S. federal tax return with Form W-7. If not including a tax return and your mailing address has changed since your last return, file Form 8822, Change of Address.
Note: If the U.S. Postal Service cannot deliver to your physical location, use a U.S. Post Office box number. Do not use private firm post office boxes.
Line 3. Foreign address.
Enter your complete foreign (non-U.S.) address in your country of permanent or normal residence, even if it is the same as line 2. If you no longer have a permanent foreign address due to U.S. relocation, enter the country of your last foreign residence. For reason (b) submissions, provide the most recent foreign address where you permanently or normally resided. If claiming treaty benefits, the treaty country must match the country on line 3.
Caution: Do not use a post office box or “in care of” address on line 2 if only entering a country name on line 3. This may lead to application rejection.
Line 4. Date of birth.
Enter your date of birth in MM/DD/YYYY format.
Line 6a. Country of citizenship.
Enter the country or countries of citizenship (for dual citizenship). Write the full country name, do not abbreviate.
Line 6b. Foreign tax ID number.
If your country of tax residence has issued a tax identification number, enter it here. For example, Canadian residents should enter their Canadian Social Insurance Number.
Line 6c. U.S. visa information.
Enter U.S. nonimmigrant visa information only, including USCIS classification, visa number, and expiration date (MM/DD/YYYY). For example, for an F-1/F-2 visa number 123456, enter “F-1/F-2 123456” followed by the expiration date. Attach a copy of I-20/I-94 documents if you possess them.
Line 6d. Identification document.
Check the box for the document type you are submitting for identity verification. Enter the issuer’s name (state, country, etc.), identification number (if any), expiration date, and U.S. entry date (MM/DD/YYYY). If submitting multiple documents, provide details only for the primary document on this line and attach a separate sheet for additional documents, including your name and “Form W-7” at the top.
Note: A passport or a certified copy of a passport from the issuing agency is sufficient for identity and foreign status proof. Ensure visa information from the passport is on line 6c and visa pages are included. Passports without a U.S. entry date are no longer accepted as stand-alone ID for dependents unless they are dependents of U.S. military personnel overseas or from Canada or Mexico and are claimed for tax benefits other than ODC.
Caution: “Date of entry into the United States” must be the complete date you entered for the purpose of your ITIN request (if applicable). If you have never entered the U.S., write “Never entered the United States.” A passport without an entry date may not be used as a stand-alone document for certain dependents.
Example: If you entered the U.S. last year for work and need to file a tax return but are ineligible for an SSN, enter your U.S. entry date on line 6d in MM/DD/YYYY format.
Line 6e. Previous ITIN/IRSN.
If you ever received an ITIN or IRSN, check “Yes” and complete line 6f. Otherwise, check “No/Don’t know.” An IRSN is a nine-digit number issued by the IRS to those filing returns or making payments without a taxpayer ID. It appears on IRS correspondence concerning such returns. If renewing your ITIN, providing your previously assigned ITIN on line 6f is crucial to avoid processing delays.
Line 6f. Previous ITIN/IRSN.
List any previously received ITINs and/or IRSNs, including the name under which they were issued. If you received multiple IRSNs, attach a separate sheet listing all of them with your name and “Form W-7” at the top. For ITIN renewals, the name under which you originally applied must be included to prevent delays.
Note: For ITIN renewals with a legal name change, submit name change documentation as mentioned previously.
Line 6g. Education institution, company, and length of stay in the U.S.
If you checked reason (f), enter the name, city, and state of your educational institution and your length of stay in the U.S. If temporarily in the U.S. for business, enter the company name, city, state, and your length of stay.
Signature
Who Can Sign Form W-7
The applicant must sign Form W-7 unless they meet specific conditions. Signatures must be original.
Applicant under 18 years of age:
A parent or court-appointed guardian can sign if the dependent applicant under 18 cannot sign. The signer must print their name, check the appropriate relationship box, and attach court-appointment papers if a guardian. Adults other than parents or court-appointed guardians need Form 2848, Power of Attorney, signed by a parent or guardian.
Applicant 18 years of age or older:
Applicants 18 or older, or their court-appointed guardian, can sign or appoint a parent or another individual to sign. Individuals other than the applicant or guardian must print their name, check the relationship box, and attach guardianship papers if applicable. A Form 2848 is needed from the applicant or guardian for others to sign.
Caution: A spouse cannot sign for their spouse unless the Power of Attorney box is checked and Form 2848 is attached.
Applicant unable to sign their name:
If unable to sign, the applicant can make a mark (like “X”) or thumbprint in the presence of a witness. The witness must also sign and identify their signature as a witness.
Note: All Powers of Attorney (POAs) submitted to the IRS must be in English or accompanied by a certified English translation. The POA must clearly state its purpose.
Acceptance Agent’s Use ONLY
This section is to be completed by IRS-authorized Acceptance Agents. Complete all fields and enter the eight-digit office code issued by the ITIN Program Office.
This comprehensive guide to w7 instruction should assist you in accurately completing Form W-7. Remember to review all sections carefully and provide accurate information to ensure successful processing of your ITIN application.
