Form W-7, Application for IRS Individual Taxpayer Identification Number
Form W-7 is used to apply for an IRS individual taxpayer identification number (ITIN). It can also be used to renew an existing ITIN that is expiring or has already expired.
Who Should Use Form W-7?
Social Security numbers (SSN) are used by U.S. citizens, as well as those who are authorized to work in the U.S., to identify themselves with the IRS. Certain individuals, however, are ineligible to receive an SSN. Those who are ineligible to get an SSN, but must provide a taxpayer identification number for U.S. tax purposes or to file a U.S. federal tax return, must apply for an ITIN using Form W-7. Per the IRS, this includes, but is not limited to:
- Non-resident aliens claiming reduced withholding under an applicable income tax treaty
- Individuals (non-resident aliens) not eligible for an SSN who are required to file a U.S. federal tax return or are only filing to claim a refund
- Non-resident aliens who plan to file jointly with a spouse who is a U.S. citizen
- Students, professors, or researchers (who are non-resident aliens) required to file U.S. federal tax returns or claiming an exemption to the tax filing requirement
- An alien spouse claimed as an exemption
- An alien individual claimed as a dependent
- Dependents or spouses of a non-resident alien U.S. visa holder who is ineligible for an SSN
- U.S. resident aliens who file a U.S. federal tax return but aren’t eligible for an SSN
- Persons who must renew their ITIN to file their federal tax returns
Please keep in mind that you should not apply for an ITIN until you need it to file your federal tax return.
How to Apply For an ITIN
For those who have never had a previous ITIN (new applicants), include the following in your application package:
- A completed Form W-7. You will need to provide the reason why you are applying for an ITIN, as well as your name, mailing address, foreign address, birth information, foreign tax ID number (if applicable), and U.S. visa number (if applicable). You will also need to check which identification document(s) you are providing with the form. Be sure to sign and date the form, and include your phone number.
- The original tax form(s) for which the W-7 is required. Your W-7 should be attached to the front of your tax return. If you are applying for more than one ITIN (spouse and dependents), attach all forms to the same tax return. Leave the SSN area blank on the tax return for each person applying for an ITIN.
- Original or certified copies of documents required for Form W-7. Supporting documentation may include, but is not limited to passports, visas (issued by the U.S. Department of State), U.S. driver’s license or military ID card, foreign driver’s license or military ID card, U.S. Citizenship and Immigration Services (USCIS) photo ID, national ID card, or U.S. state identification card.
Be sure that the name, date of birth, and country of citizenship shown on any documentation matches that provided on your W-7, lines 1a, 1b, 4, and 6a.
If you are renewing an ITIN, you must also complete the same steps as a new applicant. Don’t forget to include your existing ITIN on line 6f.
Where to Send The Form
Once you are ready to submit your tax return, supporting documentation, and W-7, mail it to the following address:
Internal Revenue Service
P.O. Box 149342
Austin, TX 78714-9342
You also have the option of applying in person at a designated IRS Taxpayer Assistance Center (TAC). Service is by appointment only and can be scheduled by calling 844-545-5640. You cannot e-file if your tax return is accompanied by a W-7.
Do you have additional questions about Form W-7? Be sure to check out the instructions for completing the form, as well as the list of acceptable supporting documentation by visiting IRS.gov. For help with tax problems or completing your tax returns, contact Tax Defense Network at 833-803-4222.