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This article demonstrates how to complete Form W-7 and provides information about Form W-7, when to complete Form W-7, and how to file 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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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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Completing Form W-7
Indicate Application Type
Select the Application Type.
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Select the reason for submitting Form W-7. The box you check here will determine some of the steps you need to take to complete the W-7. Read each letter carefully and complete the additional steps needed here.
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If you mark box b, c, d, e, f, or g the entire tax return must be submitted with the W-7 application unless an IRS exception is met. |
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Complete the Name Section
Line 1a. Enter the applicant's first name, middle name, and last name.
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Complete the Applicant’s Mailing Address Section
Line 2. Enter the applicant's mailing address. You can use the carryforward to transfer information from the Client Data Page.
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Complete the Foreign Address Section
Line 3. Enter the applicant's foreign address if it is different than the above mailing address.
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Complete the Birth Information Section
Lines 4 and 5. Enter the applicant's date of birth, country of birth, city/state or province. Select male or female.
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Complete the Other Information Section
Line 6a. Enter the country(ies) of citizenship.
Line 6b. Enter the foreign Tax ID Number.
Line 6c. Enter visa information.
Line 6d. Select the supporting documents that will be submitted with the tax return. If you select other, you must enter a description.
Documentation must be in the supported list of documents published by the IRS. If not using a passport, you must have two types selected here. See W-7 Supporting Documents.
Line 6e. Answer the question Y or N.
Line 6f. Enter the ITIN or IRSN (if the applicant has one).
Line 6g. Enter the name of college/university or company if applicable.
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Complete the Signature Information Section
Enter the applicant's phone number.
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If this is for a dependent, enter the delegates name and mark their relationship to the applicant.
The delegate is the adult filing the W-7 for the dependent.
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DO NOT complete the acceptance agent's section.
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W-7 Supporting Documents
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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.
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How/Where To Submit Form W-7
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Select the reason for submitting Form W-7. Enter the treaty information if needed.
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Lina 1a. Enter the applicant's first name, middle name, and last name.
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Line 2. Enter the applicant's mailing address. You can use the carryforward to transfer information from the CDS if that applies.
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Line 3. Enter the applicant's foreign address if it is different then the above mailing address.
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Lines 4 and 5. Enter the applicant's date of birth, country of birth, city/state or province. Select male or female.
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Line 6a. Enter the country(ies) of citizenship
Line 6b. Enter the foreign Tax ID #
Line 6c. Enter visa information
Line 6d. Select the supporting documents that will be submitted with the tax return
Line 6e. Answer the question Y or N
Line 6f. Enter the ITIN or IRSN (if the applicant has one)
Line 6g. Enter the name of college/university or company if applicable
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Enter the applicant's phone number
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If this is a application for a dependent complete the delegate's name and relationship to the applicant
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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:
What To Include With Form W-7
A complete Form W-7
The original tax return(s) for which the ITIN is needed
The correct supporting documents from the table above establishing foreign status and identity
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Attach Form W-7
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to the front of the
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return.
If
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A complete Form W-7
The original tax return(s) for which the ITIN is needed
*Some exceptions do apply, see CTTS for detailsyou marked box b, c, d, e, f, or g in the Application Type Section, the entire tax return must be submitted with the W-7 application unless an IRS exception is met.The correct supporting documents from the table above establishing foreign status and identity
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Where To Apply
By Mail:Form W-7 can be mailed to,
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