Form W-7 is used to apply for or renew an IRS Individual Taxpayer Identification Number (ITIN). Access the PDF through FillingPDF and review the IRS instructions for eligibility, supporting documents, and application options.
Last updated
What is W-7?
Form W-7 is the IRS application to apply for or renew an Individual Taxpayer Identification Number (ITIN). An ITIN is a nine-digit number for federal tax purposes for people who need a U.S. taxpayer identification number but do not have and are not eligible for a Social Security number (SSN). It does not provide Social Security benefits or change immigration status or work authorization.
Who needs to file W-7?
People who need a U.S. taxpayer identification number for federal tax purposes but do not have and are not eligible for an SSN may apply using Form W-7. The IRS instructions include examples such as certain nonresident aliens, resident aliens who must file a tax return, qualifying students, professors or researchers, and eligible dependents or spouses. Spouses and dependents generally must be claimed for an allowable tax benefit or file their own return. People renewing an expired ITIN for use on a federal tax return may also apply.
When to file W-7
For a first-time application submitted with a tax return, file the application package with the return by its due date. If you cannot file the return by then, file an extension application by the due date. If you qualify for an exception to the tax-return requirement, you may submit Form W-7 at any time. Submit an ITIN renewal with the tax return on which the ITIN will be used; an ITIN used only on third-party information returns does not need to be renewed for that purpose.
Documents you need
- Completed Form W-7.
- For an application with a tax return, the original U.S. federal tax return for which the ITIN is needed. For an applicable exception, provide the documents specified for that exception.
- Current original supporting documents or copies certified by the issuing agency that establish identity and foreign status. A valid passport is the only stand-alone document listed; otherwise, at least two listed document types are generally needed, subject to the instructions and age exceptions.
- For dependents, proof of U.S. residency is generally required unless an exception applies. A passport without a U.S. entry date is not sufficient by itself for certain dependents.
- An original birth certificate is required for an applicant under 18 who has not provided a valid passport.
- For renewal, include the tax return on which the ITIN will be listed unless an exception to the tax-return requirement applies, along with required supporting documents.
How to fill out W-7
Choose application or renewal
Indicate whether you are applying for a new ITIN or renewing one. Renewal applicants must also answer line 6e and provide ITIN information on line 6f.
Select the reason for applying
Choose the reason for submitting Form W-7, including for a renewal. If more than one reason applies, select the one that best explains the application.
Complete applicable sections
Enter “N/A” in sections of lines that do not apply; do not leave a section blank.
Enter the applicant’s name
Enter the legal name on line 1a as shown on identifying documents. If different, enter the name shown on the birth certificate on line 1b.
Provide address information
Enter the complete mailing address on line 2 and the foreign address on line 3, following the instructions for the selected reason.
Enter birth and citizenship details
Enter the date of birth on line 4 in MM/DD/YYYY format and the country or countries of citizenship on line 6a.
Complete other applicable details
Complete lines 6b and 6c with the tax identification number issued by the country of tax residence and U.S. nonimmigrant visa information, as applicable.
Identify supporting documentation
On line 6d, identify the document submitted and provide its issuer, identification number if any, expiration date, and date of U.S. entry if applicable.
Report any previous IRS number
If you previously received an ITIN or IRSN, answer line 6e and provide the number and the name under which it was issued on line 6f.
Sign the application
Sign Form W-7. If someone else signs, follow the instructions for the applicant’s age and include any required guardianship or power-of-attorney documentation.
How to submit W-7
Submit Form W-7 with the tax return, if required, or the documents for an applicable exception, along with supporting documentation. Mail the package to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. For private delivery services, use Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000. Applications may also be made by appointment at designated IRS Taxpayer Assistance Centers or through an IRS Acceptance Agent or Certifying Acceptance Agent.
Common mistakes to avoid
- Do not complete Form W-7 if you have an SSN or are eligible to get one. If an SSN application is pending, wait for the Social Security Administration’s decision.
- Do not leave sections of a line blank when completing Form W-7; enter “N/A” where a section does not apply.
- Do not submit expired supporting documents; they must be current when the application is submitted.
- Use the mailing address in the Form W-7 instructions, not the address in the tax return instructions.
- Do not file Form W-7 with Form 1040-ES, Form 1040-ES (NR), or Form 4868; enter “ITIN TO BE REQUESTED” where an SSN or ITIN is requested.
- For a dependent claimed for an allowable tax benefit, do not omit the applicable schedule or form, or the required checked box, from the attached return.
- For certain dependents, do not use a passport without a U.S. entry date as the stand-alone identification document.
Frequently asked questions
What is Form W-7 used for?
The IRS uses Form W-7 to apply for an ITIN or renew an existing ITIN.
What is an ITIN?
An ITIN is a nine-digit IRS number for people who need a U.S. taxpayer identification number for federal tax purposes but do not have and are not eligible for an SSN. It does not provide Social Security benefits or change immigration status or work authorization.
Can I apply for an ITIN without filing a tax return?
Yes, if you qualify for an exception to the tax-return requirement. The instructions specify that you may submit Form W-7 at any time in that case and must provide the documents required for the applicable exception.
How can I submit Form W-7?
The IRS instructions describe submitting the application package by mail, by appointment at designated IRS Taxpayer Assistance Centers, or through an IRS Acceptance Agent or Certifying Acceptance Agent.
How long does ITIN processing take?
Allow 7 weeks for notification of application status, or 9 to 11 weeks during peak processing periods or for applications filed from overseas.
Do I need to renew an ITIN used only on information returns?
The IRS instructions state that an ITIN used only on third-party information returns does not need to be renewed for that purpose. Renew it if you later need it to file a U.S. federal tax return.
Ready to fill out W-7?
Fill out W-7 now