Form W-7 (sp), Application for IRS Individual Taxpayer Identification Number (Spanish version), is the Spanish-language edition of the W7 form that the Internal Revenue Service (IRS) uses to issue or renew an Individual Taxpayer Identification Number (ITIN). It is for individuals who must have a U.S. taxpayer identification number for federal tax purposes and who do not have, and are not eligible for, a Social Security number. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original PDF and its instructions are published by the IRS at www.irs.gov/FormW7SP.
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What is W-7 (sp)?
Form W-7 (sp) is the Spanish-language version of the IRS application for an Individual Taxpayer Identification Number (ITIN), the nine-digit number for people who need a U.S. taxpayer ID for federal tax purposes but cannot get a Social Security number (SSN).
The Internal Revenue Service (IRS) prints the form under OMB No. 1545-0074, with the Spanish title Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. It serves two purposes: applying for a new ITIN and renewing one that was assigned earlier. An ITIN that was not included on at least one federal tax return in the last 3 consecutive tax years expires on December 31 of the third consecutive year and must be renewed before it is used on a return again.
How it differs from Form W-7: the two forms cover the same application, but when you file Form W-7 (sp) the IRS sends all notices and correspondence about the ITIN in Spanish. The IRS instructions say to file Form W-7 if you want those notices in English.
The ITIN is for federal tax purposes only. According to the IRS instructions, it does not give Social Security benefits, does not change immigration status or the right to work in the United States, and cannot be used to claim the earned income credit (EIC). For tax years 2018 to 2025, a child with an ITIN cannot be claimed as a qualifying child for the child tax credit or the additional child tax credit. To apply for an SSN instead, the instructions point to Form SS-5-SP.
Who needs to file W-7 (sp)?
Individuals who must provide a U.S. taxpayer identification number for federal tax purposes or on a federal return, and who are not eligible for an SSN, apply with this form. The IRS instructions give these examples:
- a nonresident alien who needs an ITIN to claim tax treaty benefits (box a);
- a nonresident alien filing a U.S. federal tax return, including one filing only to claim a refund (box b);
- a U.S. resident alien, based on days present in the United States (the "substantial presence" test), filing a federal return (box c);
- a dependent of a U.S. citizen or resident alien (box d) or a spouse of one (box e);
- a nonresident alien student, professor or researcher filing a return or claiming an exception (box f);
- a dependent or spouse of a nonresident alien who holds a U.S. visa (box g);
- anyone with another reason, such as an exception for third-party withholding or reporting (box h).
Spouses and dependents qualify for an ITIN, or a renewal, only when they are claimed for an allowable tax benefit or file their own return (tax years after December 31, 2017). Renewal is needed only if the expired ITIN will be included on a federal return.
Do not file this form if you have an SSN or are eligible for one. If an SSN application is pending, wait until the Social Security Administration (SSA) tells you that you are not eligible.
The applicant signs. A parent or court-appointed guardian may sign for a dependent under 18; other representatives need Form 2848.
When to file W-7 (sp)
For a first ITIN, file Form W-7 (sp) with the federal tax return that needs the ITIN, on or before that return's due date. If you cannot file the return by then, request an extension before the due date. The IRS warns that filing late can lead to denial of refundable credits such as the American opportunity tax credit.
If you qualify for one of the exceptions listed in the IRS instructions, you can file the form at any time, with the documents that exception requires instead of a return.
For a renewal, file the form with the federal return on which the expired ITIN will be used. If your ITIN is used only on information returns filed by third parties, you do not need to renew it for that purpose.
Do not attach the form to Form 1040-ES, Form 1040-ES (NR) or Form 4868. Write "ITIN TO BE REQUESTED" where the form asks for an SSN or ITIN. You cannot e-file a return with the ITIN in the calendar year in which it is issued.
Allow 7 weeks for notice of your application status. Allow 9 to 11 weeks if you apply between January 15 and April 30 or from outside the United States.
Documents you need
- Your original federal tax return (Form 1040 or Form 1040-NR) with Form W-7 (sp) attached to the front and the SSN space left blank, unless you qualify for an exception. A spouse or dependent must be listed on it with the form or box for the allowable tax benefit.
- Under an exception: the documents listed for that exception in the IRS Exceptions Tables (for example a withholding agent's letter, a bank letter or mortgage documents) instead of a tax return.
- A valid passport, original or certified by the issuing agency: the only document that can stand alone to prove identity and foreign status. A dependent whose passport shows no U.S. entry date must add proof of U.S. residency.
- Without a passport: at least two documents from the IRS list of 13 that prove identity and foreign status, current (not expired) and with at least one photo, unless the applicant is a dependent under 14 (under 18 if a student).
- A civil birth certificate, original, if the applicant is under 18 and has not provided a valid passport.
- For dependents who must prove U.S. residency and have no passport showing a U.S. entry date: a U.S. medical record (under 6), a U.S. school record (under 18, or under 24 if a student) or other listed document, such as a U.S. state ID.
- Medical records (dependents under 6) or school records (dependents under 24): they must meet every condition in the IRS checklist, including dated, signed letters if used.
- Documents proving a legal name change, such as a marriage certificate or court order, if you renew and your legal name changed after the ITIN was assigned.
- The SSA denial letter if the SSA determined you are not eligible for an SSN, unless an exception or the rules for students, professors and researchers apply.
- Form 2848, Power of Attorney and Declaration of Representative, if someone other than a parent or court-appointed guardian signs for the applicant. A court-appointed guardian attaches the court documents.
- A copy of the U.S. visa and the entry date on line 6d for reason g; copies of any I-20 or I-94 you hold.
- A separate sheet headed with your name and "Form W-7" if you list more than one identity document or more than one IRSN.
- For a taxpayer who has died: "Deceased" and the date of death at the top of the form, plus the documents the IRS instructions list for the filer's role, such as a death certificate or court appointment.
How to fill out W-7 (sp)
Choose the application type
Check Solicitar un ITIN nuevo (apply for a new ITIN) or Renovar un ITIN que se ha asignado previamente (renew a previously assigned ITIN). You must also check a reason box when renewing.
Check the reason for applying
Check one box, a through h, the one that best explains why you file. For box d or e, enter the relationship and the name and SSN/ITIN of the U.S. citizen or resident alien. Write the relationship in English.
Add treaty or exception details
For boxes a and f, enter the treaty country and treaty article number. If you claim an exception, also check h and write its number, letter and category in English, for example "Exception 1d-Pension Income".
Enter your names on lines 1a and 1b
Line 1a: your legal name as it appears on your identity documents. Line 1b: your name at birth, only if different. Use the name you will use on your federal return.
Enter your addresses on lines 2 and 3
Line 2: your complete mailing address, where the IRS returns your documents and sends its notice. Line 3: your full foreign street address, with no P.O. box. If you no longer have one, enter only the country where you last lived.
Enter birth information and sex
Line 4: date of birth as MM/DD/AAAA, country of birth, and city and state or province (optional). Line 5: check Hombre (male) or Mujer (female).
Complete lines 6a through 6c
Line 6a: full name of each country of citizenship, no abbreviations. Line 6b: foreign tax ID number, if any. Line 6c: U.S. nonimmigrant visa classification, number and expiration date, or N/A.
Describe your identity document on line 6d
Check the document type and enter issuer, number, expiration date and the date of arrival in the United States (MM/DD/AAAA). Complete it for the first document only and attach a separate sheet for others.
Answer lines 6e and 6f
Line 6e: check Sí (yes) if you ever received an ITIN or IRSN, or No/No sé. If yes, enter the number and the name under which it was issued on line 6f. A renewal must include the old ITIN.
Complete line 6g if it applies
If you checked reason f, enter the school's name, city and state and your length of stay. If you are in the United States temporarily on business, enter the company, its city and state, and your length of stay.
Sign, date and add a phone number
Under Firme Aquí, the applicant signs with an original signature, dates it (MM/DD/AAAA) and gives a phone number. A parent or court-appointed guardian signing for a dependent under 18 prints their name and checks Padre, Poder legal or Tutor legal. Leave the acceptance agent block to the agent.
Review and download the completed PDF
Check every line, with N/A where needed, and that names, dates and countries match your documents. Download or print the PDF from FillingPDF, keep a copy and assemble the package described under How to submit.
How to submit W-7 (sp)
The IRS instructions describe four channels: mail, private delivery service, in person at a Taxpayer Assistance Center (TAC), and through an acceptance agent.
- By mail: send the form, your federal return (if it applies) and your supporting documents to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Do not use the address in the instructions for your tax return.
- By private delivery service: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000.
- In person: certain TACs verify original documents by appointment only and return them right away. Call 844-545-5640 to schedule. The IRS page on applying for an ITIN also lists Volunteer Income Tax Assistance (VITA) sites with ITIN services. TACs that do not verify documents mail the package to Austin.
- Through an acceptance agent: a Certifying Acceptance Agent (CAA) can verify originals, except foreign military ID cards. For dependents, a CAA can verify only passports and birth certificates. An Acceptance Agent (AA) sends the originals or certified copies to the IRS. Agent fees may vary.
The IRS returns original documents to the mailing address on line 2. If they have not arrived within 60 days, call the IRS at 800-829-1040 (in the U.S.) or 267-941-1000 (outside the U.S.; not toll-free). Keep a copy of your application. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the form when you have, or are eligible for, an SSN, or while an SSN application is still pending with the SSA.
- Leaving a line blank instead of entering "N/A" in every part that does not apply; line 4, for example, needs three separate entries.
- Mailing the package to the address in your tax return instructions instead of the ITIN Operation address in Austin, TX.
- Sending a passport with no U.S. entry date as the only document for a dependent who must prove U.S. residency.
- Submitting expired documents, or photocopies that are neither originals nor copies certified by the issuing agency.
- Entering a P.O. box or a "c/o" address on line 2 when line 3 holds only the country name; the IRS warns the application may be denied.
- Skipping line 6e or the ITIN and name on line 6f when renewing, which can delay processing.
- Having a spouse sign for the applicant without checking the Poder legal box and attaching Form 2848.
- Attaching the form to Form 1040-ES, Form 1040-ES (NR) or Form 4868 instead of writing "ITIN TO BE REQUESTED".
- Not ticking the box for the other-dependents credit on the attached return when claiming a dependent for that benefit.
Frequently asked questions
Is the W7 form available in Spanish?
Yes. Form W-7 (sp), Application for IRS Individual Taxpayer Identification Number (Spanish version), is the Spanish edition of the IRS ITIN application. If you file it, the IRS sends your ITIN notices and correspondence in Spanish; file Form W-7 to receive them in English.
What is Form W-7 (sp) used for?
It is used to apply for a new ITIN or to renew one that was assigned before. An ITIN is a nine-digit number for individuals who need a U.S. taxpayer ID for federal tax purposes but have no SSN and are not eligible for one.
Do I need a tax return to file Form W-7 (sp)?
Usually yes. A new or renewal application must include a federal tax return unless you meet one of the exceptions in the IRS instructions. Then you attach the documents for that exception instead and may file at any time. Spouses and dependents must be claimed for an allowable tax benefit.
Where do I mail Form W-7 (sp)?
Mail it 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 in your tax return instructions.
Do I have to send my original passport?
By mail, you send original documents or copies certified by the issuing agency. A passport alone can prove identity and foreign status. To keep your originals, apply in person at a TAC by appointment or through a Certifying Acceptance Agent, who returns them right away.
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 between January 15 and April 30 or from abroad. If you have no ITIN or letter by then, call the IRS at 800-829-1040 in the U.S.
Who can sign Form W-7 (sp) for someone else?
A parent or court-appointed guardian may sign for a dependent under 18. For adults, a representative signs only with Form 2848 or court documents. A spouse cannot sign for a spouse unless the Poder legal box is checked and Form 2848 is attached.
Can I fill out Form W-7 (sp) online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not submit the application to the IRS or issue an ITIN. You file through the IRS channels under How to submit.
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