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).

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).

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.

Completing Form W-7

Select the Application Type.

Select the reason for submitting Form W-7. Enter the treaty information if needed.

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

Line 1b. Enter the applicants birth name, if different.

Line 2. Enter the applicant's mailing address. You can use the carryforward to transfer information from the CDS if that applies.

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

Lines 4 and 5. Enter the applicant's date of birth, country of birth, city/state or province. Select male or female.

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

Enter the applicant's phone number

If this is a application for a dependent complete the delegate's name and relationship to the applicant

DO NOT complete the acceptance agent's section.

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:

1. A complete Form W-7

2. The original tax return(s) for which the ITIN is needed

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

Form W-7 should be attached to the front of the tax return.

If this an ITIN renewal the following items must be included in the application package:

1. A complete Form W-7

2. The original tax return(s) for which the ITIN is needed

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

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,

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