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This article demonstrates how to complete Form W-7.

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About Form W-7

  • 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).

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When to Complete Form W-7

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Taxpayers should complete Form W-7 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.

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W-7 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).

The taxpayer must submit original documents, or certified certified copies of the documents from the original issuing agency, that are an exact copy of the original and contains the official stamped seal of the agency.

The IRS will accept 13 acceptable documents. The only standalone document is a passport. If using anything other than a passport, the applicant must submit 2 documents, at least one from each category. 

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Supporting Documentation

Foreign Status

Identity

Passport

X

X

U.S. Citizenship and Immigration Services (USCIS) Photo Identification

X

X

U.S. Driver’s License

X

U.S. Military Identification Card

X

Foreign Driver’s License

X

X

National Identification Card (must contain name, photograph, address, DOB, and expiration date)

X

X

U.S. State Identification Card

X

Foreign Voter’s Registration Card

X

X

Civil Birth Certificate

X**

X

Medical Records (valid only for dependents under age 6)

X**

X

School Records (valid only for a dependent under age 18, if a student)

X**

X

*Dependent applicants who need to prove U.S. residency must provide additional original documentation if their passport doesn't have a date of entry. There are some exceptions for dependents who are from Canada or Mexico, or who are dependents of U.S. military personnel stationed overseas.

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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.

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Completing Form W-7


Select the Application Type.

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