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).

When to Complete Form W-7

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.

Completing Form W-7

Indicate Application Type

1. Select the Application Type.

Open

2. 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.

Open

Complete the Name Section

Line 1a. Enter the applicant's first name, middle name, and last name.

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.

Complete the Foreign Address Section

Line 3. Enter the applicant's foreign address if it is different than the above mailing address.

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.

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.

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.

Complete the Signature Information Section

1. Enter the applicant's phone number.

2. If this is for a dependent, enter the delegates name and mark their relationship to the applicant.

DO NOT complete the acceptance agent's section.

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 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. 

*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.

**These documents may be used to establish foreign status only if the documents themselves are foreign.

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.

How/Where To Submit Form W-7

What To Include With Form W-7

1. A complete Form W-7.

   1. Attach Form W-7 to the front of the return.

2. If you 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.

3. The correct supporting documents from the table above establishing foreign status and identity.

Where To Apply

By Mail: Form W-7 can be mailed to,

Internal Revenue Service

ITIN Operation

P.O. Box 149342

Austin, TX, 78714-9342

In Person: A taxpayer can apply for an ITIN by visiting a designated IRS Taxpayer Assistance Center. This service is by appointment only. To schedule an appointment the taxpayer should call 844-545-5640. A list of TACs that provide ITIN authentication service can be found here: IRS.gov/W7DocumentVerification