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Form W-7 is used to apply for a new IRS individual taxpayer identification number (ITIN) or renew an existing ITIN. For more information regarding ITIN's reference What Is An ITIN? A Form W-7 application typically takes at least 7 weeks but can take 9 to 11 weeks if submitted during peak application periods (Jan 15th-April 30th). |
Form W-7 should be completed if:
The taxpayer or spouse is ineligible for a SSN, but needs to complete a US tax return, and does not have an ITIN already
A dependent is ineligible for a SSN but will be claimed on a tax return for a tax benefit and does not have an ITIN already
The taxpayer, spouse, or dependent is still ineligible for a SSN and their ITIN is expired and needs to be renewed
Supporting Documents
Whether a taxpayer is applying for a new ITIN, or renewing an existing ITIN, they must provide unexpired documentation to the IRS to establish their identify and their connection to a foreign country (foreign status).
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Certified copies of a passport from the issuing agency MUST include the U.S. visa pages if a visa is required for the W-7.
Completing Form W-7
Select the Application Type.
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DO NOT complete the acceptance agent's section.
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How To Apply
If this is the first time the ITIN is being applied for, the following items must be included in the application package:
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Form W-7 should be attached to the front of the tax return
Where To Apply
By Mail:Form W-7 can be mailed to,
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