The W7 form, officially Form W-7, is the Internal Revenue Service (IRS) application for an Individual Taxpayer Identification Number (ITIN), a nine-digit number for federal tax purposes only. The same form is used to apply for a new ITIN and to renew one that has expired. On FillingPDF you can fill out Form W-7 online and download or print the completed PDF; the application then goes to the IRS with your tax return and supporting documents through the channels described below. The IRS publishes the form and its instructions at www.irs.gov/FormW7.
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What is Form W-7?
Form W-7, Application for IRS Individual Taxpayer Identification Number, is the Internal Revenue Service (IRS) form that individuals who are not U.S. citizens or permanent residents use to apply for a new ITIN, or to renew an expired one, for U.S. federal tax purposes.
An ITIN is a nine-digit number issued by the IRS to people who must have a U.S. taxpayer identification number for federal tax purposes but do not have, and are not eligible to get, a Social Security number (SSN). The IRS instructions state its limits: an ITIN does not entitle you to Social Security benefits, does not change your immigration status or your right to work in the United States, and does not make you eligible for the earned income credit (EIC).
The form has you check an application type (new ITIN or renewal) and one reason box, a through h. It then asks for your legal name, mailing and foreign addresses, birth information, citizenship, visa details, the identification document you submit and any ITIN or Internal Revenue Service Number (IRSN) you received before. Most applications are filed together with a U.S. federal tax return and original or certified supporting documents; the instructions list exceptions for which other documents replace the return.
The instructions also mention Form W-7(SP): if you prefer to receive ITIN notices and correspondence in Spanish, you submit that version. Form W-7 is not for people who have or can get an SSN.
Who needs to file Form W-7?
Any individual who is not eligible to get an SSN but must furnish a taxpayer identification number for U.S. tax purposes, or file a U.S. federal tax return, applies on Form W-7. The instructions give these examples, which match reason boxes a through h:
- a nonresident alien who needs an ITIN to claim a tax treaty benefit or who must file, or files to claim a refund or report income on, a U.S. federal tax return;
- a U.S. resident alien under the substantial presence test who files a return but is not eligible for an SSN;
- a nonresident alien student, professor or researcher filing a return or claiming an exception;
- a dependent or spouse of a U.S. citizen or resident alien, or of a nonresident alien holding a U.S. visa;
- people with another reason described in the instructions, such as the Exceptions 1 to 5 situations (box h).
Spouses and dependents are not eligible for an ITIN, or to renew one, unless they are claimed for an allowable tax benefit or file their own return. Your spouse is never considered your dependent.
Do not complete Form W-7 if you have an SSN or are eligible to get one. If an SSN application is pending, complete the form only if the Social Security Administration (SSA) notifies you that you are ineligible. An expired ITIN needs renewal only if it will be included on a U.S. federal tax return.
The applicant signs, with exceptions for minors and representatives (see the signature step).
When to file Form W-7
For a new ITIN, file Form W-7 with the tax return for which the ITIN is needed, on or before that return's due date. If you cannot file the return by then, you must file an application for an extension of time to file by the due date. Failing to file the return on time with a complete Form W-7 and the required documents may result in the denial of refundable credits such as the American opportunity tax credit.
If you meet one of the exceptions in the Exceptions Tables of the instructions, you may submit Form W-7 at any time, with the documents the exception requires instead of a return.
Renew only if the ITIN will be on a federal return and has expired. An ITIN not included on a U.S. federal tax return for 3 consecutive tax years expires on December 31 of the third year. You cannot e-file a return using an ITIN in the calendar year it is assigned.
Allow 7 weeks for the IRS to notify you of your application status, or 9 to 11 weeks from January 15 through April 30 or when filing from overseas.
Documents you need
- A U.S. federal tax return (original) for which the ITIN is needed, with Form W-7 attached to the front. Not required if you meet one of the exceptions in the Exceptions Tables; then submit the documents that exception lists.
- A passport, original or a copy certified by the issuing agency: the only stand-alone document proving identity and foreign status. A certified copy must include the U.S. visa pages if a visa is required.
- Without a passport, at least two documents from the 13 listed types that prove identity and foreign status, original or certified by the issuing agency, at least one with a photograph (unless a dependent under age 14, or 18 if a student).
- A civil birth certificate (original) for an applicant under age 18 who has not provided a valid passport.
- Proof of U.S. residency for applicants claimed as dependents, unless they are dependents of U.S. military personnel stationed overseas or the Canada or Mexico exception applies; the instructions list acceptable records by age.
- Medical records (only dependents under age 6) or school records (only dependents under age 24), if used; each must meet the checklist at the end of the instructions.
- An SSA denial letter if the SSA determined you are not eligible for an SSN. A letter from a Designated School Official or Responsible Officer may replace it for certain F-1, J-1 or M-1 students who will not be employed.
- Supporting documentation of a legal name change, such as a marriage certificate or court order, if you renew your ITIN and your legal name has changed since it was assigned.
- A copy of court-appointment papers if a court-appointed guardian signs, or Form 2848 if an adult other than the applicant or a court-appointed guardian signs for the applicant.
- A copy of your U.S. visa (for box g) and a copy of any I-20 or I-94 you hold, attached to Form W-7.
- A separate sheet listing additional identification documents (line 6d) or additional IRSNs (line 6f), with your name and "Form W-7" at the top.
How to fill out Form W-7
Choose the application type
Check Apply for a new ITIN or Renew an existing ITIN. If you renew, you must also answer line 6e and enter your ITIN information on line 6f.
Select the reason for submitting
Check one box, a through h, even if you are renewing; if more than one applies, choose the one that best explains your reason. For boxes a and f, enter the treaty country and treaty article number; for box h, describe your reason and enter the exception number on the dotted line.
Enter your names on lines 1a and 1b
Line 1a: your legal name as it appears on your identifying documents, with first, middle and last names. Line 1b: your name at birth, if different.
Enter addresses on lines 2 and 3
Line 2: your complete mailing address, which the IRS uses to return your documents and send notices. Line 3: your complete foreign (non-U.S.) address; do not use a P.O. box here.
Enter birth information on lines 4 and 5
Line 4: date of birth as MM/DD/YYYY, plus country of birth and, optionally, city and state or province. Line 5: check Male or Female.
Complete lines 6a to 6c
Line 6a: country or countries of citizenship, written in full. Line 6b: your foreign tax ID number, if any. Line 6c: only U.S. nonimmigrant visa information, such as type, number and expiration date in MM/DD/YYYY.
Describe your identification document on line 6d
Check the document type and enter the issuer, number, expiration date and date of entry into the United States. Enter only the first document; list additional ones on a separate sheet. If you never entered, enter "Never entered the United States".
Answer lines 6e and 6f
Check Yes if you ever received an ITIN or IRSN and list the number and the name it was issued under on line 6f; otherwise check No/Don't know. A renewal must include the earlier ITIN and name.
Complete line 6g if it applies
If you checked box f, enter the college or university, its city and state, and your length of stay. If you are in the U.S. temporarily on business, enter the company, its city and state, and your length of stay.
Sign and date the form
The applicant signs, with a daytime phone number and the date. A parent or court-appointed guardian may sign for a dependent under 18, entering their name and checking their relationship; other adults need Form 2848.
Leave the agent section to the agent
The Acceptance Agent's Use ONLY block is completed by an acceptance agent, if you use one. Otherwise leave it for the agent or IRS use.
Review and download the completed PDF
Check that names and dates match your documents and that every non-applicable section says N/A. Download or print the completed PDF from FillingPDF, keep a copy, and assemble the package described under How to submit.
How to submit Form W-7
You can submit Form W-7 by mail, by private delivery service, in person, or through an acceptance agent.
- By mail: send Form W-7, your tax return (if applicable) or the documents an exception requires, and your supporting documents to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Do not use the mailing address in your tax return instructions (for example, Form 1040-NR).
- By private delivery service: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000.
- In person: designated IRS Taxpayer Assistance Centers (TACs) verify your original documents and return them. Service is by appointment only; call 844-545-5640. The IRS also lists Volunteer Income Tax Assistance (VITA) sites with ITIN services.
- Through an acceptance agent: an Acceptance Agent (AA) helps complete and file the form and submits original or certified documents. A Certifying Acceptance Agent (CAA) verifies originals and returns them right away. The IRS describes AA and CAA services as fee-based; ask the agent for the amount.
Attach Form W-7 to the front of the tax return. The IRS returns original documents to the mailing address on line 2, and says to contact it if they have not arrived within 60 days. For questions, call 800-829-1040 in the United States or 267-941-1000 from abroad. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting Form W-7 when you have, or are eligible to get, an SSN, or while an SSN application is still pending with the SSA.
- Leaving part of a line blank instead of entering "N/A" in every section that does not apply to you; line 4, for example, should have three separate entries.
- Mailing the package to the address in your tax return instructions instead of the ITIN Operation address in Austin given in the Form W-7 instructions.
- Submitting expired documents; passports and national identification cards count only if they had not expired when the application was submitted.
- Sending a passport with no date of entry into the United States as the only document for a dependent who must prove U.S. residency.
- Listing a spouse or dependent on the return without checking the box or attaching the schedule or form for the allowable tax benefit, such as the Credit for other dependents box.
- Entering a name on line 1a that differs from your identification documents, which may delay the processing of your tax return.
- Renewing without answering line 6e and entering your previous ITIN and the name it was issued under on line 6f.
- Using only a P.O. box or a c/o address on line 2 while entering just a country name on line 3; the application may be rejected.
Frequently asked questions
What is the W7 form used for?
The W7 form (Form W-7) is the IRS application for an Individual Taxpayer Identification Number. You use it to get a new ITIN, or to renew an expired one, when you must have a U.S. taxpayer identification number for federal tax purposes and cannot get a Social Security number.
Can I fill out Form W-7 online?
You can complete the Form W-7 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send anything to the IRS; you then submit the signed form with your tax return and documents by mail, in person or through an acceptance agent.
Do I have to file a tax return with Form W-7?
Generally yes: new and renewal applications must include a U.S. federal tax return unless you meet one of the exceptions in the instructions, such as certain third-party withholding, mortgage interest or real property disposition cases. Under an exception you attach the documents it requires instead.
Do I need to send my original passport?
You must submit original documents or copies certified by the issuing agency. To keep your originals, apply in person at a designated Taxpayer Assistance Center (by appointment) or with a Certifying Acceptance Agent, who verifies them and returns them right away. Mailed originals are returned to the line 2 address.
How long does it take to get an ITIN?
Allow 7 weeks for the IRS to notify you of your application status, or 9 to 11 weeks if you apply from January 15 through April 30 or from overseas. If you receive nothing by then, call the IRS. Mailed documents should come back within 60 days.
When does an ITIN expire, and do I always have to renew it?
An ITIN expires on December 31 of the third consecutive tax year in which it was not included on a U.S. federal tax return. You need to renew only if it will be on a federal return; if it is used only on third-party information returns, you do not have to renew it for now.
Who can sign Form W-7 for a child?
A parent or court-appointed guardian can sign for a dependent under 18 if the child cannot sign, printing their name and checking their relationship. A guardian must attach the court-appointment papers. Other adults can sign only with a Form 2848 signed by a parent or guardian.
What is the difference between Form W-7 and Form W-7(SP)?
Both are the ITIN application. The instructions say that after you submit Form W-7, ITIN notices and correspondence come in English; if you prefer Spanish, you submit Form W-7(SP) instead.
Where do I mail Form W-7?
Mail it with your tax return and documents to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Private delivery services use Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000. Do not use the address from your tax return instructions.
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