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Instructions for Form W-7

(Rev. December 2024)
Application for IRS Individual Taxpayer Identification Number
(Use with the December 2024 revision of Form W-7)

Section references are to the Internal Revenue Code unless 
otherwise noted.                                                              Reminders
Contents                                                               Page   Additional Information.   For more information, visit IRS.gov/
                                                                              ITIN.
Future Developments      . . . . . . . . . . . . . . . . . . . . . . . .   1
What’s New   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  Publications. See Pubs. 501, 515, 519, and 1915 for more 
                                                                              information.
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
                                                                              You can visit IRS.gov/Forms to download these publications 
General Instructions   . . . . . . . . . . . . . . . . . . . . . . . . .   2  as well as other forms at no cost. Otherwise, you can go to 
    Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . .      2  IRS.gov/OrderForms to order current and prior-year forms and 
    Who Is Eligible To Complete This Form              . . . . . . . . .   3  instructions. Your order should be mailed to you within 10 
    Supporting Documentation Requirements                    . . . . . .   3  business days. You can also call 800-TAX-FORM 
                                                                              (800-829-3676) if you’re in the United States to order forms and 
    Additional Documentation Requirements                  . . . . . . .   4  publications.
    How To Apply . . . . . . . . . . . . . . . . . . . . . . . . . . .     4
                                                                              Telephone help. If, after reading these instructions and our free 
    When To Apply . . . . . . . . . . . . . . . . . . . . . . . . . .      5  publications, you’re not sure how to complete your application or 
    Where To Apply     . . . . . . . . . . . . . . . . . . . . . . . . .   6  have additional questions, call 800-829-1040 if you’re in the 
Specific Instructions  . . . . . . . . . . . . . . . . . . . . . . . . .   6  United States. If you’re outside of the United States, call 
                                                                              267-941-1000 (not a toll-free number) for assistance.
    Application Type . . . . . . . . . . . . . . . . . . . . . . . . .     6
    Reason You’re Submitting Form W-7                . . . . . . . . . .   6  Change of address.      It’s important that the IRS is aware of your 
                                                                              current mailing address. This address is used to mail notices 
    Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . .    8  about your Form W-7, including notification of your assigned 
    Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9  ITIN, and return your original supporting documentation. You 
Exceptions Tables    . . . . . . . . . . . . . . . . . . . . . . . . . .   11 may use the ITIN notice you received or send a letter to the IRS 
Medical/School Records Checklist . . . . . . . . . . . . . .               16 using the address under Where To Apply, later.
                                                                              Renewal applications.     All Form W-7 renewal applications must 
                                                                              include a U.S. federal tax return unless you meet an exception to 
Future Developments
                                                                              the requirement. See Exceptions Tables, later, for more 
For the latest information about developments related to Form                 information.
W-7 and its instructions, such as legislation enacted after they 
were published, go to IRS.gov/FormW7.                                         Information returns.    If your ITIN is only being used on 
                                                                              information returns for reporting purposes, you don’t need to 
                                                                              renew your ITIN at this time. However, in the future, if you need to 
What’s New                                                                    use the ITIN to file a U.S. federal tax return, you will need to 
                                                                              renew the ITIN at that time.
Estimated tax payments and extensions.               We moved ITIN not 
needed for Forms 4868, 1040-ES, or 1040-ES (NR) from How To                   Expanded discussion of allowable tax benefit.  Spouses and 
File to Reminders, made clarifying changes in the text, and                   dependents are not eligible for an ITIN or to renew an ITIN 
revised the title to ITIN not needed for estimated tax payments or            unless they are claimed for an allowable tax benefit or they file 
extensions.                                                                   their own tax return. See Allowable tax benefit, later, for more 
                                                                              information.
Allowable tax benefit.   We added qualifying surviving spouse 
to the list of allowable tax benefits. Also, we added a TIP                   Expired ITINs. If your ITIN wasn’t included on at least one U.S. 
explaining what it takes to demonstrate if a dependent qualifies              federal tax return for the last 3 consecutive tax years, it expires 
for an allowable tax benefit. Form W-7 can be submitted for a                 on December 31 of the third consecutive tax year, and must be 
dependent claimed for the child and dependent care credit or                  renewed before being used again on a U.S. federal tax return.
credit for other dependents even if the return has no tax to be               If your ITIN was assigned before 2013 and was never 
reduced by those credits. See Allowable tax benefit, later.                   renewed, you'll need to submit a renewal application with your 
Supporting documentation requirements.               We are making            U.S. federal tax return.
significant changes to the medical and school record                          See How To Apply, later, for more information.
documentation requirements. Also, we restructured the text to                 ITIN not needed for estimated tax payments or extensions. 
clarify when applicants claimed as dependents must prove                      If you receive income such as self-employment income without 
residency and what documentation needs to be provided when                    having taxes withheld, you may have to make estimated tax 
residency must be proved. See Supporting Documentation                        payments even if you don't have an ITIN when you earn the 
Requirements, later.                                                          income. If you're making an estimated tax payment using Form 
Medical/School records checklist.          We added a new detailed            1040-ES or Form 1040-ES (NR) or filing an application for an 
medical/school records checklist at the end of the instructions.              extension of time to file using Form 4868, mail payments to the 
                                                                              IRS with an estimated tax payment voucher or Form 4868 and 
Proof of residency.  We added text throughout clarifying proof 
                                                                              complete all required information on the voucher except enter 
of residency requirements for a dependent.
                                         Instructions for Form W-7 (Rev. 12-2024)  Catalog Number 54092G
Dec 10, 2024                             Department of the Treasury  Internal Revenue Service  www.irs.gov

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"ITIN TO BE REQUESTED" wherever your social security                 U.S. tax purposes does not need a taxpayer identification 
number or ITIN is requested. Don’t file Form W-7 with the            number to make a valid ESBT election.
forms or voucher. An ITIN will be issued only after you file a tax 
                                                                     Social security numbers.    Don’t complete Form W-7 if you 
return and meet all other requirements. See Form 1040-ES or 
                                                                     have an SSN or if you’re eligible to get an SSN. You’re eligible for 
Form 1040-ES (NR) and its instructions for more information on 
                                                                     an SSN if you’re a U.S. citizen or if you’ve been admitted by the 
completing the voucher and when estimated tax payments are 
                                                                     United States for permanent residence or U.S. employment.
required.
                                                                       To get an SSN, see Form SS-5, Application for a Social 
Dependent applicants must specify their relationship to              Security Card. To get Form SS-5 or to find out if you’re eligible to 
the U.S. citizen/resident alien. An applicant who chooses            get an SSN, go to SSA.gov or contact a Social Security 
reason d must enter the relationship he or she has to the U.S.       Administration (SSA) office.
citizen/resident alien in the designated space on Form W-7.
                                                                       If you have an application for an SSN pending, don’t file Form 
The passport isn’t a stand-alone document for certain de-            W-7. Complete Form W-7 only if the SSA notifies you that you’re 
pendents if no date of entry into the United States is               ineligible for an SSN.
present. A passport that doesn’t have a date of entry into the         If the SSA determines that you’re not eligible for an SSN, you 
United States won’t be accepted as a stand-alone identification      must get a letter of denial and attach it to your Form W-7. This 
document for certain dependents. See Proof of U.S. residency         applies whether you’re attaching Form W-7 to your U.S. federal 
for applicants who are dependents under Supporting                   tax return or not. However, students, professors, and 
Documentation Requirements, later, for more information.             researchers, see information for box f, later.
General Instructions                                                   Once you are issued an SSN, use it to file your tax return. Use 
                                                                     your SSN to file your tax return even if your SSN does not 
What’s an ITIN. An ITIN is a nine-digit number issued by the         authorize employment or if you have been issued an SSN that 
IRS to individuals who are required for federal tax purposes to      authorizes employment and you lose your employment 
have a U.S. taxpayer identification number but who don’t have        authorization. An ITIN will not be issued to you once you have 
and aren’t eligible to get a social security number (SSN).           been issued an SSN. If you received your SSN after previously 
                                                                     using an ITIN, stop using your ITIN. Use your SSN instead.
Purpose of Form
                                                                     Allowable tax benefit. For tax years after December 31, 2017, 
Use Form W-7 for the following purposes.                             spouses and dependents are NOT eligible for an ITIN or to 
• To apply for a new ITIN. Individuals applying for an ITIN          renew an ITIN unless they are claimed for an allowable tax 
must include a U.S. federal tax return unless they meet an           benefit or they file their own tax return. Spouses and dependents 
exception, and the required documentation.                           must be listed on an attached U.S. federal tax return and include 
• To renew an ITIN. An ITIN only needs to be renewed if it’ll be     the schedule, form, or check the box on the return that applies to 
included on a U.S. federal tax return and it’s expired. Individuals  the allowable tax benefit. An allowable tax benefit includes:
renewing an ITIN must include a U.S. federal tax return unless       • A spouse filing a joint return,
they meet an exception, and the required documentation. See          • Head of household (HOH),
How To Apply, later, for more information on how to renew your       • Qualifying surviving spouse (QSS),
ITIN.                                                                • American opportunity tax credit (AOTC),
        If your ITIN is only used on information returns filed with  • Premium tax credit (PTC),
  !     the IRS by third parties, you don’t have to renew your       • Child and dependent care credit (CDCC), or
CAUTION ITIN for purposes of filing a U.S. federal tax return if the • Credit for other dependents (ODC).
ITIN has expired. However, in the future, if you file an income tax    Head of household (HOH).       If Form W-7 is submitted to 
return, you will need to renew your ITIN at that time.               claim the HOH filing status, then an attached tax return is 
                                                                     required that checks the HOH filing status box and lists the 
The ITIN is for federal tax purposes only.    Examples of using      applicant as a dependent. Dependent applicants must be your 
an ITIN for federal tax purposes include filing an individual        qualifying children or qualifying relatives who are related to you 
federal tax return to claim a refund or report income. An ITIN       and must either:
doesn’t entitle you to social security benefits and doesn’t change   • Have lived with you for more than half the year (including 
your immigration status or your right to work in the United States.  temporary absences), or
The ITIN can’t be used to claim certain federal tax credits.         • Be your parent.
Individuals filing tax returns using an ITIN aren’t eligible for the See Pub. 501 for more information.
earned income credit (EIC). Also, a child who has an ITIN can’t        Qualifying surviving spouse (QSS).  If Form W-7 is 
be counted as a qualifying child in figuring the amount of the EIC.  submitted to claim the QSS filing status, then an attached tax 
For more information, see Pub. 596, Earned Income Credit             return is required that checks the QSS filing status box and lists 
(EIC). Also, for tax years 2018 through 2025, a child who has an     the applicant as a dependent. A dependent applicant must be 
ITIN can’t be claimed as a qualifying child for purposes of the      your child or stepchild (not a foster child) and must have lived 
child tax credit and the additional child tax credit. For more       with you the entire year (including temporary absences). See 
information, see Schedule 8812 (Form 1040), Credits for              Pub. 501 for more information.
Qualifying Children and Other Dependents, and its instructions.              An ITIN will not be assigned or renewed for an HOH or 
If an ITIN is applied for on or before the due date of a return        !     QSS qualifying person who is not also claimed as a 
(including extensions) and the IRS issues an ITIN as a result of     CAUTION dependent on an attached tax return.
the application, the IRS will consider the ITIN as issued on or 
before the due date of the return. See the instructions for your       American opportunity tax credit (AOTC).     If Form W-7 is 
U.S. federal tax return for more information.                        submitted to claim the AOTC, then an attached tax return and 
                                                                     Form 8863 that list the applicant as a dependent are required. 
The ITIN may not be required for an electing small busi-             Dependent applicants must be dependents of the taxpayer who 
ness trust (ESBT) election.  A nonresident alien who is a            claims the AOTC. See Pub. 970 for more information.
potential current beneficiary of an ESBT and who is not                Premium tax credit (PTC).      If Form W-7 is submitted to claim 
otherwise required to have a taxpayer identification number for      the PTC, then an attached tax return that lists the applicant as a 

2                                                                            Instructions for Form W-7 (Rev. December 2024)

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dependent and Form 8962 are required. See Pub. 974 for more           claimed as a dependent on a U.S. federal tax return, see Pubs. 
information.                                                          501 and 519.
  Child and dependent care credit (CDCC).    Form W-7 can                    Dependents can be claimed as exemptions only for tax 
be submitted for a dependent claimed for the CDCC even if the          !     years prior to 2018.
tax return has no tax to be reduced by the CDCC. If Form W-7 is       CAUTION
submitted to claim the CDCC, then an attached tax return that          A dependent/spouse of a nonresident alien U.S. visa holder 
lists the applicant as a dependent and Form 2441 that lists the       •
                                                                      who isn’t eligible for an SSN. See Pub. 519.
applicant as a qualifying person are required. See Pub. 503 for 
more information.                                                            Dependents and spouses can be claimed as exemptions 
  Credit for other dependents (ODC). Form W-7 can be                   !     only for tax years prior to 2018.
submitted for a dependent claimed for the ODC even if the tax         CAUTION
return has no tax to be reduced by the ODC and Schedule 8812 
is not included. If Form W-7 is submitted to claim a dependent        Note.  The deduction for personal exemptions was suspended 
for the ODC, then an attached tax return that lists the applicant     for tax years 2018 through 2025. For tax years beginning after 
as a dependent with the “Credit for other dependents” box             2017, spouses or dependents aren’t eligible for an ITIN, unless 
checked next to their name is required. Dependent applicants          they are claimed for an allowable tax benefit or file their own tax 
must be U.S. residents or U.S. nationals. See Schedule 8812           return. The individual must be listed on an attached U.S. federal 
(Form 1040) and its instructions for more information.                tax return with the schedule or form that applies to the allowable 
                                                                      tax benefit. See the instructions for your U.S. federal tax return 
        Listing a dependent on the attached tax return is not an      for more information.
TIP     allowable tax benefit on its own. If your dependent 
        qualifies you for the ODC or a filing status, be sure to       2. Persons who must renew their ITIN to file a U.S. federal 
check the box for the ODC or the filing status. For example,          tax return. See Renewal of an existing ITIN under How To Apply, 
when preparing your tax return, tax software might not                later.
automatically check the "Credit for other dependents" box for a 
dependent with no taxpayer identification number listed on the        Supporting Documentation 
tax return. You need to make sure this box is checked. We will        Requirements
enter the ITIN on your return when we issue the ITIN.
                                                                      Whether you are applying for a new ITIN or renewing an existing 
                                                                      ITIN, you must provide documentation that meets the following 
Who Is Eligible To Complete This                                      requirements.
Form                                                                   1. You must submit documentation to establish your identity 
The following individuals are eligible to complete Form W-7.          and your connection to a foreign country (“foreign status”). 
                                                                      Applicants claimed as dependents must also prove U.S. 
  1. Any individual who isn’t eligible to get an SSN but who          residency unless the applicant is a dependent of U.S. military 
must furnish a taxpayer identification number for U.S. tax            personnel stationed overseas or the applicant is from Canada or 
purposes or to file a U.S. federal tax return must apply for an ITIN  Mexico and is claimed for any allowable tax benefit other than 
on Form W-7. Examples include the following.                          the credit for other dependents (ODC). Dependent applicants 
• A nonresident alien individual claiming reduced withholding         claimed for ODC must submit proof of U.S. residency unless 
under an applicable income tax treaty for which an ITIN is            they are dependents of U.S. military personnel stationed 
required (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also       overseas. See Proof of U.S. residency for applicants who are 
see Pub. 515, Withholding of Tax on Nonresident Aliens and            dependents, later.
Foreign Entities.
• A nonresident alien individual not eligible for an SSN who is        2. You must submit original documents, or certified copies of 
required to file a U.S. federal tax return or who is filing a U.S.    these documents from the issuing agency, that support the 
federal tax return to claim a refund or to report income.             information provided on Form W-7. A certified copy of a 
• A nonresident alien individual not eligible for an SSN who          document is one that the original issuing agency provides and 
elects to file a joint U.S. federal tax return with a spouse who is a certifies as an exact copy of the original document and contains 
U.S. citizen or resident alien. See Pub. 519, U.S. Tax Guide for      an official stamped seal from the agency. You may be able to 
Aliens.                                                               request a certified copy of documents at an embassy or 
• A U.S. resident alien (based on the number of days present in       consulate. However, services may vary between countries, so it’s 
the United States, known as the “substantial presence” test) who      recommended that you contact the appropriate consulate or 
files a U.S. federal tax return but who isn’t eligible for an SSN.    embassy for specific information.
For information about the substantial presence test, see Pub.                Original documents you submit will be returned to you at 
519.                                                                  TIP    the mailing address shown on your Form W-7. You don’t 
• A nonresident alien student, professor, or researcher who is               need to provide a return envelope. Applicants are 
required to file a U.S. federal tax return but who isn’t eligible for permitted to include a prepaid Express Mail or courier envelope 
an SSN, or who is claiming an exception to the tax return filing      for faster return delivery of their documents and to ensure the 
requirement. See Pub. 519.                                            secure delivery of valuable documents, such as passports. The 
• An alien spouse claimed as an exemption on a U.S. federal           IRS will then return the documents in the envelope provided by 
tax return who isn’t eligible to get an SSN. See Pub. 501,            the applicant. If your original documents aren’t returned within 60 
Dependents, Standard Deduction, and Filing Information, and           days, you can call the IRS (see Telephone help, earlier). If you 
Pub. 519.                                                             will need your documents for any purpose within 60 days of 
        A spouse can be claimed as an exemption only for tax          submitting your ITIN application, you may wish to apply in person 
                                                                      at an IRS Taxpayer Assistance Center or a CAA. See Where To 
  !     years prior to 2018.                                          Apply, later.
CAUTION
• An alien individual eligible to be claimed as a dependent on a       3. The documentation you provide must be current (that is, 
U.S. federal tax return but who isn’t eligible to get an SSN. Your    not expired at the time you submit your application).
spouse is never considered your dependent. For more 
information about whether an alien individual is eligible to be 

Instructions for Form W-7 (Rev. December 2024)                                                                                           3

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There are 13 acceptable documents, as shown in the • Applicant's name, date of birth, address (must be a U.S.
following table. At least one document must contain your address if proof of U.S. residency is required);
photograph, unless you’re a dependent under age 14 (under age • Date of medical care within 12 months before the date of the
18 if a student). You may later be required by the IRS to provide a Form W-7 application; and
certified translation of foreign-language documents. • Doctor's name and medical facility's address where the care
was provided (must be a U.S. address if proof of U.S. residency
Can be used to is required).
establish: A combination of the official documents can be used to cover all
Supporting Documentation requirements for the record.
Foreign Identity School records (accepted only for dependents under 24
status
years of age). School records MUST include all the following.
Passport (the only stand-alone document*) x x • Official document such as a report card, transcript, or dated
U.S. Citizenship and Immigration Services (USCIS) letter from a school official on letterhead (the dated letter must
photo identification x x be signed);
Visa issued by the U.S. Department of State x x • Applicant's name and address (must be a U.S. address if
proof of U.S. residency is required);
U.S. driver’s license x • Record of attendance or coursework with grades;
U.S. military identification card x • School's name and address (must be a U.S. address if proof
of U.S. residency is required); and
Foreign driver’s license x • School term dates ending no more than 12 months from the
Foreign military identification card x x date of the Form W-7 application.
National identification card (must contain name, A combination of the official documents can be used to cover all
photograph, address, date of birth, and expiration date) x x requirements for the record.
U.S. state identification card x Before submitting your application package, carefully
TIP assess the quality of your documents and review for
Foreign voter’s registration card x x completeness. Pay particular attention to medical or
Civil birth certificate x** x school records as these documents may not be government
Medical records (valid only for dependents under age 6) x** x issued. Documents that are not clear or contain blemishes are
likely to be considered invalid. To ensure your application
School records (valid only for a dependent under age package is complete, use the Medical/School Records Checklist
24, if a student) x** x at the end of these instructions.
* Applicants claimed as dependents who need to prove U.S. residency must
provide additional original documentation if the passport doesn’t have a date Proof of U.S. residency for applicants who are
of entry into the United States. See Proof of U.S. residency for applicants who dependents. Applicants claimed as dependents (reason d on
are dependents below. Form W-7) need to prove U.S. residency unless they are (1)
** May be used to establish foreign status only if documents are foreign. dependents of U.S. military personnel stationed overseas or (2)
from Canada or Mexico and are either listed on a submitted
return for tax years 2017 or earlier or are claimed for any
allowable tax benefit other than the credit for other dependents
If you submit an original valid passport or a certified copy from (ODC). All other applicants claimed as dependents, including
the issuing agency, you don’t need to submit any other applicants from Canada or Mexico claimed for the ODC, are
documents from the table. Otherwise, you must submit at least required to submit at least one of the following original
two types of documents listed in the "Supporting documents as proof of U.S. residency unless a passport is
Documentation" table that prove identity and foreign status, and submitted with a date of entry into the United States.
that meet the photograph requirement explained earlier. • If under 6 years of age: A valid U.S. medical record, U.S.
school record, U.S. state identification card, or U.S. visa that
Note. If you received a school record, medical record, bank meets all supporting documentation requirements.
statement, utility bill, or rental statement electronically and • If at least 6 years of age but under 18 years of age: A
printed it out for submission with the Form W-7 application, then valid U.S. school record, U.S. state identification card, U.S.
this document may be considered original. driver's license, or U.S. visa that meets all supporting
documentation requirements.
Additional Documentation Requirements • If 18 years of age or older: A valid U.S. school record
Civil birth certificate. An original birth certificate is required (under age 24 only), U.S. state identification card, U.S. driver's
if the applicant is under age 18 and hasn’t provided a valid license, or U.S. visa that meets all supporting documentation
passport. Civil birth certificates are considered current at all requirements; U.S. bank statement, U.S. rental statement, or
times because they don’t contain an expiration date. U.S. utility bill from a U.S. property that lists the applicant's name
Passports and national identification cards. These and U.S. address.
documents will be considered current only if their expiration date
hasn’t passed prior to the date the Form W-7 is submitted. In How To Apply
general, the postmark date determines when the document was Follow the guidelines below if you’re applying for a new ITIN or
submitted. Certified copies of a passport from the issuing renewing an existing ITIN.
agency must include the U.S. visa pages if a visa is required for For your convenience, you can access fillable Form W-7
your Form W-7 application. TIP at IRS.gov/pub/irs-pdf/fw7.pdf, complete, print, then sign
Medical records (accepted only for dependents under 6 the Form W-7.
years of age). Medical records MUST include all the following.
• Official document such as a shot/immunization record or
dated letter from the medical provider on official letterhead (the Note. Keep a copy of your application for your records.
dated letter must be signed);

4 Instructions for Form W-7 (Rev. December 2024)

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Applying for an ITIN for the first time. If you’ve never had an             Spouses and dependents who renew their ITIN to be 
ITIN before and are submitting an application for a new ITIN,         !     claimed for an allowable tax benefit must be listed on an 
include the following in your Application Package.                  CAUTION attached U.S. federal tax return with the schedule or 
                                                                    form that applies to the allowable benefit or, in the case of the 
1. Your completed Form W-7.                                         credit for other dependents, the box next to their name must be 
Note.  If you submit a Form W-7, all future ITIN notices and        checked on the attached tax return.
correspondence that you receive will be in English. If you prefer 
to receive them in Spanish, submit Form W-7(SP).                    Certified copies.       You can submit copies of original documents 
2. Your original tax return(s) for which the ITIN is needed.        if you do any of the following.
Attach Form W-7 to the front of your tax return. If you’re applying • Have the copies certified by the issuing agency.
for more than one ITIN for the same tax return (such as for a       • Have the officers at U.S. embassies and consulates overseas 
spouse or dependent(s)), attach all Forms W-7 to the same tax       provide certification and authentication services. Contact the 
return. Leave the area of the SSN blank on the tax return for       Consular Section, American Citizens Services of the U.S. 
each person who is applying for an ITIN. After your Forms W-7       Embassy or Consulate in advance to determine the hours of 
have been processed, the IRS will assign an ITIN to the return      operation for these services.
and process the return.                                             Deceased taxpayers.           When requesting an ITIN for a deceased 
        There are exceptions to the requirement to include a        taxpayer, the deceased must meet all of the requirements 
TIP     U.S. federal tax return. If you claim one of these          established to get an ITIN. Also, you must write “Deceased” and 
        exceptions, you must submit the documentation required      the date of death across the top of the Form W-7 and include the 
instead of a tax return. See Exceptions Tables, later.              documentation shown in the following chart.

3. Original documents, or certified copies of these                 IF you’re:                    THEN you must include:
documents from the issuing agency, required to support the 
information provided on Form W-7. The required supporting           The surviving spouse          • Form W-7,
documentation must be consistent with each applicant’s              filing an original or         • A U.S. individual income tax return, and
information provided on Form W-7. For example, the name, date       amended joint return with     • Documentation substantiating the identity 
of birth, and country(ies) of citizenship shown in the              their deceased spouse         and foreign status of the deceased.
documentation must be the same as on Form W-7, lines 1a, 1b,        The court-appointed           • Form W-7,
4, and 6a. See Supporting Documentation Requirements,               executor or administrator     • A U.S. individual income tax return,
earlier, for a list of the documents to be submitted with your      of the deceased’s estate      • Documentation substantiating the identity 
application package.                                                filing an original tax return and foreign status of the deceased*, and
                                                                    on behalf of the deceased     • A court certificate showing your appointment.
Renewal of an existing ITIN.     If your ITIN has expired and the   Neither the surviving         • Form W-7,
ITIN will be included on a U.S. federal tax return, follow the      spouse nor the                • A U.S. individual income tax return,
guidelines below to submit your renewal application. If your ITIN   court-appointed executor      • Documentation substantiating the identity 
won’t be included on a U.S. federal tax return, you don’t need to   or administrator of the       and foreign status of the deceased*,
renew your ITIN at this time.                                       deceased’s estate             • Form 1310 (if a refund is due), and
                                                                                                  • A copy of the certificate of death.
        If you don’t renew the expired ITIN and you file a          * If Form W-7 is for a deceased individual under 18 years of age, one of the 
!       U.S. federal tax return with the expired ITIN, there        documents proving identity, foreign status, and/or U.S. residency must be a 
CAUTION may be a delay in processing your tax return.               birth certificate, unless a passport with a date of entry into the United States is 
                                                                    submitted.
Include the following in your Renewal Application Package.
1. Your completed Form W-7. You must check a check box 
in the Application type box at the top of page 1 indicating the             If you attached your tax return to your Form W-7, leave 
reason you’re completing the Form W-7 even if you’re applying to      !     the area of the SSN blank on the new tax return for each 
renew your ITIN.                                                    CAUTION person who is applying for an ITIN.
2. Your original tax return(s) you’re filing, and on which the 
ITIN is listed. Attach Form W-7 to the front of your tax return. If 
you’re renewing more than one ITIN for the same tax return          When To Apply
(such as for a spouse or dependent(s)), attach all Forms W-7 to     First-time ITIN applications.   If you’re applying for a new ITIN, 
the same tax return. After your Forms W-7 have been processed,      complete and attach Form W-7 to the front of your tax return and 
the IRS will process the return.                                    file your application package with your tax return for which the 
3. Original documents, or certified copies of these                 ITIN is needed on or before the due date for the return. If you’re 
documents from the issuing agency, required to support the          unable to file your tax return by the due date, you must file an 
information provided on Form W-7. The required supporting           application for an extension of time to file by the due date of the 
documentation must be consistent with each applicant’s              return. Failure to timely file the tax return with a complete Form 
information provided on Form W-7. For example, the name, date       W-7 and required documentation may result in the denial of 
of birth, and country(ies) of citizenship shown in the              refundable credits, such as the additional child tax credit 
documentation must be the same as on Form W-7, lines 1a, 1b,        (available for tax years prior to 2018) and the American 
4, and 6a. See Supporting Documentation Requirements,               opportunity tax credit, if you otherwise qualify. Don’t file your tax 
earlier, for a list of the documents to be submitted with your      return without Form W-7 and required documentation.
renewal application package.                                          If you meet one of the exceptions described in Exceptions 
                                                                    Tables at the end of these instructions, you may complete and 
                                                                    submit Form W-7 at any time.
                                                                            You can’t electronically file (e-file) a return using an ITIN 
                                                                      !     in the calendar year the ITIN is assigned. If you need to 
                                                                    CAUTION file multiple-year returns, you can attach them all to your 
                                                                    Form W-7 and submit them to the IRS using one of the methods 

Instructions for Form W-7 (Rev. December 2024)                                                                                                   5

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described later in Where To Apply. Once your ITIN is assigned,      Note. AAs and CAAs are available both domestically and 
you can e-file returns in the following years. For example, if you  abroad.
apply for and receive an ITIN this year, you may not e-file any tax   Acceptance Agent (AA).   An AA can help you complete and 
return using that ITIN (including prior-year returns) until next    file Form W-7. To get a list of agents, visit IRS.gov and enter 
year.                                                               “acceptance agent program” in the search box. An AA will need 
                                                                    to submit original documentation or certified copies of the 
Renewal ITIN applications. If you’re renewing an existing ITIN,     documentation from the issuing agency to the IRS for all 
you must submit your Form W-7 renewal application with your         applicants.
U.S. federal tax return using one of the methods described below      Certifying Acceptance Agent (CAA).       A CAA can verify 
in Where To Apply. Spouses and dependents who renew their           original documentation and certified copies of the 
ITIN must be listed on an attached U.S. federal tax return with     documentation from the issuing agency for primary and 
the schedule or form that applies to the allowable tax benefit. If  secondary applicants and their dependents, except for foreign 
you don’t renew your expired ITIN and you file a U.S. federal tax   military identification cards. For dependents, CAAs can only 
return with the expired ITIN, there may be a delay in processing    verify passports and birth certificates. The CAA will return the 
your tax return.                                                    documentation immediately after reviewing its authenticity.
Where To Apply                                                      Processing times. Allow 7 weeks for the IRS to notify you of 
                                                                    your ITIN application status (9 to 11 weeks if you submit the 
By mail. Mail Form W-7, your tax return (if applicable) or other    application during peak processing periods (January 15 through 
documents required by an exception, and the documentation           April 30) or if you’re filing from overseas). If you haven’t received 
described under Supporting Documentation Requirements,              your ITIN or correspondence at the end of that time, you can call 
earlier, to:                                                        the IRS to find out the status of your application (see Telephone 
                                                                    help, earlier).
   Internal Revenue Service
   ITIN Operation
   P.O. Box 149342                                                  Specific Instructions
   Austin, TX 78714-9342
                                                                    If you’re completing this form for someone else, answer the 
        If you mail your application, don’t use the mailing         questions as they apply to that individual.

   !    address in the instructions for your tax return (for        Application Type
CAUTION example, Form 1040-NR). Your tax return will be 
processed after it is mailed as part of your application package    Check the applicable box to indicate if you’re:
to the address in these instructions.                                 1. a first-time applicant applying for a new ITIN, or
                                                                      2. seeking to renew an ITIN that you already have.
By private delivery services.  If you use a private delivery 
service, submit your Form W-7, your tax return (if applicable) or     If you check Renew an existing ITIN, you must answer the 
other documents required by an exception, and the                   question on line 6e and include your ITIN information on line 6f. 
documentation described under Supporting Documentation              See the instructions for lines 6e and 6f for more information.
Requirements, earlier, to:
                                                                    Reason You’re Submitting Form W-7
   Internal Revenue Service                                         You must check the box to indicate the reason you’re 
   ITIN Operation                                                   completing Form W-7 even if you’re applying to renew your 
   Mail Stop 6090-AUSC                                              ITIN. If more than one box applies to you, check the box that 
   3651 S. Interregional, Hwy 35                                    best explains your reason for submitting Form W-7. A selection 
   Austin, TX 78741-0000                                            must be made in this section.
                                                                    a. Nonresident alien required to get an ITIN to claim tax 
   The private delivery service can tell you how to get written     treaty benefit. Certain nonresident aliens must get an ITIN to 
proof of the mailing date.                                          claim certain tax treaty benefits even if they don’t have to file a 
In person.   You can apply for your ITIN by visiting designated     U.S. federal tax return. If you check this box to claim the benefits 
IRS Taxpayer Assistance Centers (TACs). They can verify             of a U.S. income tax treaty with a foreign country, you must also 
original documentation and certified copies of the                  check box h. On the dotted line next to box h, enter the 
documentation from the issuing agency for primary and               appropriate designation for Exception 1 or 2, whichever applies 
secondary applicants and their dependents. For dependents,          (see Exception 1 and Exception 2, later). Identify the exception 
TACs can verify passports, national identification cards, and birth by its number, alpha subsection, and category under which 
certificates. These documents will be returned to you               you’re applying (for example, enter “Exception 1d-Pension 
immediately. Service at TACs is by appointment only.                Income” or “Exception 2d-Gambling Winnings”). Also, enter the 
Appointments can be scheduled by calling 844-545-5640. See          name of the treaty country and treaty article number in the 
IRS.gov/W7DocumentVerification for a list of designated TACs        appropriate entry spaces below box h and attach the documents 
that offer ITIN document authentication service. TACs that don’t    required under whichever exception applies. For more details on 
offer ITIN document authentication service will mail the original   tax treaties, see Pub. 901.
documents, Form W-7, and the tax return to the IRS Austin           b. Nonresident alien filing a U.S. federal tax return.   This 
Service Center for processing.                                      category includes:
Through an acceptance agent.     You can also apply through         • A nonresident alien who must file a U.S. federal tax return to 
one of the two types of acceptance agents authorized by the         report income effectively or not effectively connected with the 
IRS.                                                                conduct of a trade or business in the United States, and
   1. Acceptance Agent (AA).                                        • A nonresident alien who is filing a U.S. federal tax return only 
                                                                    to get a refund. See Pub. 519.
   2. Certifying Acceptance Agent (CAA).

6                                                                              Instructions for Form W-7 (Rev. December 2024)

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        If you choose reason b, you must provide a complete            documents. A copy of the servicemember’s U.S. military ID is 
  !     foreign (non-U.S.) address on line 3. If you no longer         required if the documents are notarized. Additionally, the 
CAUTION have a permanent foreign residence, enter a complete           applicant must be applying from an overseas or APO/FPO 
foreign (non-U.S.) address for your most recent residence in the       address.
country where you permanently or normally resided.                     If you’re applying for an ITIN under this category, you must 
                                                                       provide the full name and SSN or ITIN of the U.S. citizen/
c. U.S. resident alien (based on days present in the United            resident alien. Enter the information on the dotted line in the 
States) filing a U.S. federal tax return. A foreign individual         space provided.
living or present in the United States for a certain number of days 
(that is, meeting the test known as the “substantial presence”                A spouse can be claimed as a personal exemption only 
test) who doesn’t have permission to work from the USCIS, and          !      for tax years prior to 2018.
is ineligible for an SSN, may still be required to file a U.S. federal CAUTION
tax return or may file a U.S. federal tax return to claim a refund or  f. Nonresident alien student, professor, or researcher filing 
report income. These individuals must check this box and               a U.S. federal tax return or claiming an exception.     This is an 
include a date of entry into the United States on line 6d. For         individual who hasn’t abandoned his or her residence in a 
information about the substantial presence test, see Pub. 519.         foreign country and who is a bona fide student, professor, or 
d. Dependent of U.S. citizen/resident alien.  This is an               researcher coming temporarily to the United States solely to 
individual who can be claimed as a dependent on a U.S. federal         attend classes at a recognized institution of education, to teach, 
tax return and isn’t eligible to get an SSN. Your spouse is never      or to perform research. For more information about the U.S. tax 
considered your dependent. See Pubs. 501 and 519.                      rules that apply to foreign students, professors, or researchers, 
Dependents of U.S. military personnel can submit original              see Pub. 519.
documents, certified copies or notarized copies of identification      If you check this box, you must complete lines 6a, 6c, 6d, and 
documents. A copy of the servicemember’s U.S. military ID is           6g, and provide your passport with a valid U.S. visa. No U.S. visa 
required if the documents are notarized. Additionally, the             needs to be provided if the foreign address is Canada, Mexico, 
applicant must be applying from an overseas or APO/FPO                 or Bermuda. If you’re present in the United States on a 
address.                                                               work-related visa (F-1, J-1, or M-1), but won’t be employed (that 
  If you’re applying for an ITIN under this category, you must         is, your presence in the United States is study related), you can 
provide the relationship (for example, parent, child, grandchild,      choose to attach a letter from the Designated School Official 
etc.) of the dependent to the U.S. citizen/resident alien. Enter the   (DSO) or Responsible Officer (RO) instead of applying to the 
information on the dotted line in the space provided.                  SSA for an SSN. The letter must clearly state that you won’t be 
  Also, if you’re applying for an ITIN under this category, you        securing employment while in the United States and your 
must provide the full name and SSN or ITIN of the U.S. citizen/        presence here is solely study related. This letter can be 
resident alien. Enter the information on the dotted line in the        submitted instead of a Social Security Administration denial 
space provided and include a date of entry into the United States      letter if you’re filing a tax return with this Form W-7 or claiming 
on line 6d, unless the applicant is a dependent of U.S. military       Exception 2 (explained later).
personnel stationed overseas or is from Canada or Mexico and           Nonresident alien students and exchange visitors, their 
the applicant is claimed for an allowable tax benefit other than       spouses, and dependents under the Student Exchange Visitors 
the credit for other dependents (ODC). Dependent applicants            Program (SEVP) claiming Exception 2 (no tax return attached) 
claimed for the ODC must provide a date of entry on line 6d            can have their original ID certified by an SEVP-approved 
unless they are dependents of U.S. military personnel stationed        institution, rather than mailing originals to the IRS. These are 
overseas.                                                              individuals admitted to the United States under an F, J, or M visa 
                                                                       who receive taxable scholarships, fellowships, or other grants.
Note. If you live abroad and requested an adoption taxpayer            If you check this box to claim an exception under the benefits 
identification number (ATIN) for a foreign child you adopted or        of a U.S. income tax treaty with a foreign country, you must also 
who has been legally placed in your home pending adoption and          check box h. On the dotted line next to box h, enter the 
that request was denied, your dependent may be eligible for an         appropriate designation for Exception 2, explained later. Identify 
ITIN. When submitting your Form W-7, make sure that you                the exception by its number, alpha subsection, and category 
include a copy of the legal documents verifying your relationship      under which you’re applying (for example, enter “Exception 
to the child.                                                          2b-Scholarship Income and claiming tax treaty benefits” or 
        Dependents can be claimed as personal exemptions               “Exception 2c-Scholarship Income”). Also, enter the name of the 
                                                                       treaty country and the treaty article number in the appropriate 
CAUTION other dependents (ODC) for your child and other 
  !     only for tax years prior to 2018. However, the credit for      entry spaces below box h (if applicable) and attach the 
qualifying relatives (excluding your spouse) who live in the           documents required under Exception 2. For more information on 
United States may be available. See the instructions for your          treaties, see Pub. 901, U.S. Tax Treaties.
U.S. federal tax return for more information.                          g. Dependent/spouse of a nonresident alien holding a U.S. 
                                                                       visa. This is an individual who can be claimed as a dependent 
e. Spouse of U.S. citizen/resident alien. This category                for any tax year, or is a spouse on a U.S. federal tax return for a 
includes:                                                              tax year before 2018, who is unable, or not eligible, to get an 
• A resident or nonresident alien spouse who isn’t filing a U.S.       SSN, and who has entered the United States with a nonresident 
federal tax return (including a joint return) and who isn’t eligible   alien who holds a U.S. visa. If you apply for an ITIN under this 
to get an SSN but who, as a spouse, is claimed as an exemption;        category, remember to attach a copy of your visa to your Form 
and                                                                    W-7 and include a date of entry into the United States on line 6d.
• A resident or nonresident alien spouse who isn’t eligible to get 
an SSN but who is electing to file a U.S. federal tax return jointly          Dependents and spouses can be claimed as personal 
with a spouse who is a U.S. citizen or resident alien. For more        !      exemptions only for tax years prior to 2018.
information about this category, see Pubs. 501 and 519.                CAUTION
  Spouses of U.S. military personnel can submit original 
documents, certified copies, or notarized copies of identification 

Instructions for Form W-7 (Rev. December 2024)                                                                                             7

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h. Other. If the reason for your ITIN request isn’t described in exception may also apply if you have a notice of non-recognition
boxes a through g, check this box. Describe in detail your reason under Regulations section 1.1445-2(d)(2). See Exceptions
for requesting an ITIN and attach supporting documents. Tables, later, for more details on Exception 4.
Frequently, third parties (such as banks and other financial Information returns applicable to Exception 4 may include the
institutions) that are subject to information-reporting and following.
withholding requirements will request an ITIN from you to enable • Form 8288, U.S. Withholding Tax Return for Certain
them to file information returns required by law. If you’re Dispositions by Foreign Persons.
requesting an ITIN for this reason, you may be able to claim one • Form 8288-A, Statement of Withholding on Certain
of the exceptions described later. Enter on the dotted line next to Dispositions by Foreign Persons.
box h the exception that applies to you. Identify the exception by • Form 8288-B, Application for Withholding Certificate for
its number, alpha subsection (if applicable), and category under Dispositions by Foreign Persons of U.S. Real Property Interests.
which you’re applying (for example, enter “Exception Exception 5. Treasury Decision (T.D.) 9363. This exception
1a-Partnership Income” or “Exception 3-Mortgage Interest”). may apply if you have an IRS reporting requirement as a
Examples of completed Forms W-7 for “Exceptions” can be non-U.S. representative of a foreign corporation who needs to
found in Pub. 1915. You won’t need to attach a tax return to your obtain an ITIN for the purpose of meeting their e-filing
Form W-7. requirement under T.D. 9363 and you are submitting Form W-7.
Exception 1. Passive income—third-party withholding or See Exceptions Tables, later, for more details on Exception 5.
tax treaty benefits. This exception may apply if you’re the If you’re applying for an ITIN under this exception, enter
recipient of partnership income, interest income, annuity income, “Exception 5, T.D. 9363” on the dotted line next to box h.
rental income, or other passive income, including income you
receive as the beneficiary of a pension or annuity, that’s subject Line Instructions
to third-party withholding or covered by tax treaty benefits. See Enter “N/A” (not applicable) on all sections of each line that don’t
Exceptions Tables, later, for more details on Exception 1. apply to you. Don’t leave any section blank. For example, line 4
Information returns applicable to Exception 1 may include the should have three separate entries.
following. Line 1a. Enter your legal name on line 1a as it appears on your
• Form 1042-S, Foreign Person’s U.S. Source Income Subject identifying documents. Be sure to properly identify your first,
to Withholding. middle, and last names. This entry should reflect your name as
• Form 1099-INT, Interest Income. it’ll appear on a U.S. federal tax return.
• Form 1099-MISC, Miscellaneous Information.
• Form 8805, Foreign Partner’s Information Statement of Note. If you’re renewing your ITIN and your legal name has
Section 1446 Withholding Tax. changed since the original assignment of your ITIN, you’ll need
• Schedule K-1 (Form 1065), Partner’s Share of Income, to submit documentation to support your legal name change,
Deductions, Credits, etc. such as your marriage certificate or a court order, which may
Applicants receiving compensation for personal services include a divorce decree. Attach supporting documentation to
Form W-7.
! performed in the United States, or issued a U.S. visa
CAUTION that’s valid for employment, should first apply for an SSN Your ITIN will be established using this name. If you don’t
with the SSA. Unless you’re denied an SSN by the SSA and ! use this name on the U.S. federal tax return, the
attach the denial letter to your Form W-7, you aren’t eligible for CAUTION processing of the U.S. federal tax return may be delayed.
an ITIN.
Line 1b. Enter your name as it appears on your birth certificate
If you’re required to file a federal tax return, then you if it’s different from your entry on line 1a.
! aren’t eligible for Exception 1. Line 2. Enter your complete mailing address on line 2. This is
CAUTION
Exception 2. Other income. This exception may apply if: the address the IRS will use to return your original documents
and send written notification of your ITIN application status.
1. You’re claiming the benefits of a U.S. income tax treaty
with a foreign country and you receive any of the following. The IRS won’t use the address you enter to update its records
for other purposes unless you include a U.S. federal tax return
a. Wages, salary, compensation, and honoraria payments; with your Form W-7. If you aren’t including a U.S. federal tax
b. Scholarships, fellowships, and grants; and/or return with your Form W-7 and you changed your home mailing
c. Gambling income; or address since you filed your last U.S. federal tax return, also file
Form 8822, Change of Address, with the IRS at the address
2. You’re receiving taxable scholarship, fellowship, or grant listed in the Form 8822 instructions.
income, but not claiming the benefits of an income tax treaty.
See Exceptions Tables, later, for more details on Exception 2. Note. If the U.S. Postal Service won’t deliver mail to your
Information returns applicable to Exception 2 may include Form physical location, enter the U.S. Postal Service’s post office box
1042-S. number for your mailing address. Contact your local U.S. Post
Exception 3. Mortgage interest—third-party reporting. Office for more information. Don’t use a post office box owned
This exception may apply if you have a home mortgage loan on and operated by a private firm or company.
real property you own in the United States that’s subject to Line 3. Enter your complete foreign (non-U.S.) address in the
third-party reporting of mortgage interest. See Exceptions country where you permanently or normally reside, even if it’s the
Tables, later, for more details on Exception 3. Information returns same as the address on line 2. If you no longer have a
applicable to Exception 3 may include Form 1098, Mortgage permanent foreign residence due to your relocation to the United
Interest Statement. States, enter only the foreign country where you last resided on
Exception 4. Dispositions by a foreign person of U.S. real line 3. If you selected reason b, Nonresident alien filing a U.S.
property interest—third-party withholding. This exception federal tax return, as the reason you're submitting Form W-7,
may apply if you’re a party to a disposition of a U.S. real property then enter the complete foreign (non-U.S.) address for your most
interest by a foreign person, which is generally subject to recent residence in the country where you permanently or
withholding by the transferee or buyer (withholding agent). This normally resided. If you’re claiming a benefit under an income tax

8 Instructions for Form W-7 (Rev. December 2024)

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treaty with the United States, the income tax treaty country must line 6f. If you never had an ITIN or an IRSN, or if you don’t know
be the same as the country listed on line 3. your ITIN or IRSN, check the No/Don’t know box.
Don’t use a post office box or an “in care of” (c/o) An IRSN is a nine-digit number issued by the IRS to persons
who file a return or make a payment without providing a taxpayer
CAUTION entering just a “country” name on line 3. If you do, your
! address instead of a street address on line 2 if you’re identification number. You would’ve been issued this number if
application may be rejected. you filed a U.S. federal tax return and didn’t have an SSN. This
IRSN will appear on any correspondence the IRS sent you
Line 4. Enter your date of birth in the month/day/year (MM/DD/ concerning that return.
YYYY) format, where MM = 1 to 12 and DD = 1 to 31. If you’re submitting Form W-7 to renew your ITIN, you must
Line 6a. Enter the country or countries (in the case of dual include your previously assigned ITIN on line 6f to avoid delays
citizenship) in which you’re a citizen. Enter the complete country in processing your Form W-7.
name; don’t abbreviate. Line 6f. If you have an ITIN and/or an IRSN, list them in the
Line 6b. If your country of residence for tax purposes has space(s) provided. Identify your first, middle, and last name
issued you a tax identification number, enter that number on under which the ITIN and/or IRSN was issued. If you were issued
line 6b. For example, if you’re a resident of Canada, enter your more than one IRSN, attach a separate sheet listing all the
Canadian social security number (known as the Canadian Social IRSNs you received. On the separate sheet, be sure to write your
Insurance Number). name and “Form W-7” at the top.
If you’re submitting Form W-7 to renew your ITIN, the name
Line 6c. Enter only U.S. nonimmigrant visa information. Include under which you applied for your ITIN must be included on line 6f
the USCIS classification, number of the U.S. visa, and the to avoid delays in processing your Form W-7.
expiration date in month/day/year format. For example, if you
have an F-1/F-2 visa with the number 123456, enter, in the entry Note. If you’re renewing your ITIN and your legal name has
space, F-1/F-2 and 123456, followed by the visa’s expiration changed since the original assignment of your ITIN, you’ll need
date in MM/DD/YYYY format. Individuals in possession of an to submit documentation to support your legal name change,
I-20/I-94 document(s) should attach a copy to their Form W-7. such as your marriage certificate or a court order, which may
Line 6d. Check the box indicating the type of document you’re include a divorce decree. Attach supporting documentation to
submitting to prove your identity. Enter the name of the state or Form W-7.
country or other issuer, the identification number (if any) Line 6g. If you checked reason f, you must enter the name of
appearing on the document, the expiration date, and the date on the educational institution and the city and state in which it’s
which you entered the United States. Dates must be entered in located. You must also enter your length of stay in the United
the month/day/year format. States.
If you’re submitting more than one document, enter only the If you’re temporarily in the United States for business
information for the first document on this line. Attach a separate purposes, you must enter the name of the company with whom
sheet showing the required information for the additional you’re conducting your business and the city and state in which
document(s). On the separate sheet, be sure to write your name it’s located. You must also enter your length of stay in the United
and “Form W-7” at the top. States.

Note. If you’re submitting a passport, or a certified copy of a Signature
passport from the issuing agency, no other documentation is
required to prove your identity and foreign status. Ensure any
visa information shown on the passport is entered on line 6c and Who Can Sign Form W-7
the pages of the passport showing the U.S. visa (if a visa is The applicant is required to sign their Form W-7 unless they
required for your Form W-7) are included with your Form W-7. A meet one of the conditions noted below. The signature must be
passport that doesn’t have a date of entry into the United States original.
will no longer be accepted as a stand-alone identification Applicant is a dependent under 18 years of age. If the
document for dependents, unless the dependents are applicant is a dependent under 18 years of age, his or her parent
dependents of U.S. military personnel stationed overseas or the or court-appointed guardian can sign if the child can’t sign. The
dependents are from Canada or Mexico and are claimed for any parent or court-appointed guardian must type or print his or her
allowable tax benefit other than the credit for other dependents name in the space provided and check the appropriate box that
(ODC). indicates his or her relationship to the applicant. If the individual
The “Date of entry into the United States” must contain is signing as a court-appointed guardian, a copy of the
court-appointment papers showing the legal guardianship must
CAUTION the purpose for which you’re requesting an ITIN (if
! the complete date on which you entered the country for be attached.
applicable). If you’ve never entered the United States, enter Adults, other than a parent or court-appointed guardian, can
“Never entered the United States” on this line. A passport sign Form W-7 only if a Form 2848, Power of Attorney and
without an entry date doesn’t prove U.S. residency and may not Declaration of Representative, has been signed by a parent or
be used as a stand-alone document for certain dependents. See court-appointed guardian authorizing the individual to sign for
Supporting Documentation Requirements, earlier. the applicant.
Example. You entered the United States last year to work. Applicant is a dependent 18 years of age or older. If an
You want to file a tax return for the income you earned in the applicant is 18 years of age or older, the applicant or a
United States that year. You aren’t eligible to get a social security court-appointed guardian can sign or appoint a parent or another
number. You file Form W-7 with your tax return for that year. On individual to sign. The individual (if other than the applicant)
line 6d of your Form W-7, enter, as the “Date of entry into the must type or print their name in the space provided and check
United States,” the month, day, and year you entered the United the appropriate box that indicates their relationship to the
States in MM/DD/YYYY format. applicant. If the individual is signing as a court-appointed
Line 6e. If you ever received an ITIN and/or an Internal Revenue guardian, a copy of the court-appointment papers showing the
Service Number (IRSN), check the “Yes” box and complete legal guardianship must be attached. Individuals other than the

Instructions for Form W-7 (Rev. December 2024) 9

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applicant or a court-appointed guardian must attach a Form
2848 from the applicant or court-appointed guardian authorizing Paperwork Reduction Act Notice. We ask for the information
them to sign the Form W-7. on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to
A spouse can’t sign for his or her spouse, unless the ensure that you are complying with these laws and to allow us to
! Power of attorney box is checked and Form 2848 has figure and collect the right amount of tax.
CAUTION been attached to Form W-7.
You are not required to provide the information requested on
Applicant can’t sign their name. If an applicant can’t sign his a form that is subject to the Paperwork Reduction Act unless the
or her name, then the applicant must sign his or her mark (for form displays a valid OMB control number. Books or records
example, an “X” or a thumbprint) in the presence of a witness. relating to a form or its instructions must be retained as long as
The witness’s signature is also required and must be identified their contents may become material in the administration of any
as that of a witness. Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Internal Revenue
Note. All Powers of Attorney (POAs) submitted to the IRS must Code section 6103.
be in English. Any POAs received in a foreign language will be The average time and expenses required to complete and file
considered invalid unless accompanied by a certified English this form will vary depending on individual circumstances. For
translation. The POA must clearly state the purpose for which it’s the estimated averages, see the instructions for your income tax
intended under the Acts authorized section. For more return.
information, go to IRS.gov.
If you have suggestions for making this form simpler, we
Acceptance Agent’s Use ONLY would be happy to hear from you. See the instructions for your
Complete all fields as appropriate and enter the eight-digit office income tax return.
code that was issued to you by the ITIN Program Office.

10 Instructions for Form W-7 (Rev. December 2024)

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                                               Exceptions Tables
                                                               Exception #1
 
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third-Party                                                                     Documentation you must submit if you’re eligible to 
Withholding on    Persons who are eligible to claim Exception 1 include:
                                                                                claim Exception 1:
Passive Income
                  1(a) Individuals who are partners of a U.S. or foreign        1(a) A copy of the portion of the partnership or LLC 
                  partnership that invests in the United States and that owns   agreement displaying the partnership’s employer 
                  assets that generate income subject to IRS                    identification number and showing that you’re a partner in 
                  information-reporting and federal tax withholding             the partnership that’s conducting business in the United 
                  requirements; or                                              States.
                  1(b) Individuals who have opened an interest-bearing          1(b) An original signed letter from the bank on its official 
                  bank deposit account that generates income that’s             letterhead, displaying your name and stating that you’ve 
                  effectively connected with their U.S. trade or business and   opened a business account that’s subject to IRS information 
                  is subject to IRS information reporting and/or federal tax    reporting and/or federal tax withholding on the interest 
                  withholding; or                                               generated during the current tax year.
                  1(c) Individuals who are “resident aliens” for tax purposes   1(c) An original signed letter from the bank on its official 
                  and have opened an interest-bearing bank deposit              letterhead, displaying your name and stating that you’ve 
                  account that generates income subject to IRS information      opened an individual deposit account that’s subject to IRS 
                  reporting and/or federal tax withholding; or                  information reporting and/or federal tax withholding on the 
                                                                                interest generated during the current tax year.
                  1(d) Individuals who are receiving distributions during the   1(d) An original document or signed letter from the 
                  current tax year of income such as pensions, annuities,       withholding agent, on official letterhead, showing your name 
                  rental income, royalties, dividends, etc., and are required   and verifying that an ITIN is required to make distributions to 
                  to provide an ITIN to the withholding agent (for example,     you during the current tax year that are subject to IRS 
                  an investment company, insurance company, financial           information reporting and/or federal tax withholding. 
                  institution, etc.) for the purposes of tax withholding and/or Self-generated income statements will only be accepted with 
                  reporting requirements.                                       a copy of the contract or a letter with a postmarked envelope 
                                                                                addressed from the withholding agent.

                                                               Exception #2
 
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(a). Wages, 
Salary,           Persons who are eligible to claim Exception 2(a)              Documentation you must submit if you’re eligible to 
Compensation,     include:                                                      claim Exception 2(a):
and Honoraria 
Payments
                  Individuals claiming the benefits of a tax treaty who:
Claiming the      • Are either exempt or subject to a reduced rate of           • An original letter of employment from the payer of the 
benefits of a tax withholding of tax on their wages, salary, compensation,      income; or
treaty            and honoraria payments;                                       • A copy of the employment contract; or
                                                                                • A letter requesting your presence for a speaking 
                                          and                                   engagement, etc.;
                  • Will be submitting Form 8233 to the payer of the income.
                                                                                                       along with:
                                                                                • Evidence (information) on the Form W-7 that you’re 
                                                                                entitled to claim the benefits of a tax treaty, and
                                                                                • A copy of the completed withholding agent’s portion of 
                                                                                Form 8233 attached to Form W-7.

Instructions for Form W-7 (Rev. December 2024)                                                                                               11

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                                                Exceptions Tables (continued)
                                                        Exception #2 (continued)
 
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(b). 
Scholarships,     Persons who are eligible to claim Exception 2(b)               Documentation you must submit if you’re eligible to 
Fellowships,      include:                                                       claim Exception 2(b):
and Grants
                  Individuals claiming the benefits of a tax treaty who:
Claiming the      • Are either exempt from or subject to a reduced rate of       • An original letter or official notification from the college or 
benefits of a tax tax on their income from scholarships, fellowships, or         university awarding the noncompensatory scholarship, 
treaty            grants (that is, foreign students, scholars, professors,       fellowship, or grant; or
                  researchers, foreign visitors, or any other individual);       • A copy of a contract with a college, university, or 
                                                                                 educational institution;
                                             and
                  • Will be submitting Form W-8BEN to the withholding 
                  agent.
                                                                                                         along with:
                                                                                 • An original or copy certified by the issuing agency of 
                                                                                 passport showing the valid visa issued by the U.S. 
                  Note. Student and Exchange Visitor Program                     Department of State,
                  (SEVP)-approved institutions for nonresident alien             • Evidence (information) on the Form W-7 that you’re 
                  students and exchange visitors and their spouses and           entitled to claim the benefits of a tax treaty,
                  dependents classified under section 101(a)(15)(F), (M), or     • A copy of the Form W-8BEN that was submitted to the 
                  (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)   withholding agent, and                         2
                  (15)(F), (M), or (J)}: A certification letter is required for  • A letter from the Social Security Administration  stating 
                  each Form W-7 application: primary, associated 1               that you’re ineligible to receive a social security number 
                  secondary (spouse), and dependent(s).                          (SSN).
                                                                                  
                  1  The original certification letter from an SEVP-approved     2 If you’re a student on an F-1, J-1, or M-1 visa who won’t be 
                  institution serves as a substitute for submission of original  working while studying in the United States, you won’t have 
                  supporting identification documents with Form W-7. The         to apply for an SSN. You will be permitted to provide a letter 
                  certification letter must:                                     from the Designated School Official (DSO) or Responsible 
                  • Be on original, official college, university, or institution Officer (RO) stating that you won’t be securing employment 
                  letterhead with a verifiable address;                          in the United States or receiving any type of income from 
                  • Provide the applicant’s full name and Student Exchange       personal services.
                  Visitor’s Information System (SEVIS) number;
                  • Certify the applicant’s registration in SEVIS; 
                  • Certify that the student presented an unexpired 
                  passport, visa, or other identification documents for review 
                  (Exception: a U.S. visa isn’t required if the foreign address 
                  is in Canada or Mexico);
                  • List the identification documents provided to verify 
                  identity and foreign status;
                  • Be signed and dated by an SEVIS official: Principal 
                  Designated School Official (PDSO), Designated School 
                  Official (DSO), Responsible Officer (RO), or Alternate 
                  Responsible Officer (ARO) of a certified school exchange 
                  program with a verifiable contact telephone number;
                  • Attach copies of documents used to verify the 
                  applicant’s identity and foreign status from the approved 
                  list of documents presented in the Form W-7 instructions 
                  (passport must include a copy of the valid visa issued by 
                  the U.S. Department of State). A U.S. visa isn’t required if 
                  the foreign address is in Canada or Mexico;
                  • Attach a copy of Form DS-2019, Certificate of Eligibility 
                  for Exchange Visitor (J-1) Status and/or a copy of Form 
                  I-20, Certificate of Eligibility for Nonimmigrant Student 
                  Status;
                  • Form W-7 must include the treaty country and article 
                  number that supports claiming a tax treaty benefit; and
                  • Include a letter from the DSO or RO stating that the 
                  applicant won’t be securing employment in the United 
                  States or receiving any type of income from personal 
                  services.

12                                                                                 Instructions for Form W-7 (Rev. December 2024)

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                                              Exceptions Tables (continued)
                                                        Exception #2 (continued)
 
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(c). 
Scholarships,     Persons who are eligible to claim Exception 2(c)               Documentation you must submit if you’re eligible to 
Fellowships,      include:                                                       claim Exception 2(c):
and Grants
                  Individuals (that is, foreign students, scholars, professors,  • An original letter or official notification from the 
                  researchers, or any other individuals) receiving               educational institution (that is, college or university) awarding 
                  noncompensatory income from scholarships, fellowships,         the noncompensatory scholarship, fellowship, or grant; or
                  or grants that’s subject to IRS information-reporting and/or   • A copy of a contract with a college, university, or 
                  withholding requirements during the current year.              educational institution;
                                                                                                         along with:
Not claiming                                                                     • An original or copy certified by the issuing agency of 
benefits of a tax                                                                passport showing a valid visa issued by the U.S. Department 
treaty            Note. Student and Exchange Visitor Program                     of State (a U.S. visa isn’t required if the foreign address is in 
                  (SEVP)-approved institutions for nonresident alien             Canada or Mexico);
                  students and exchange visitors and their spouses and           • An original letter from the DSO or RO stating that you’re 
                  dependents classified under section 101(a)(15)(F), (M), or     receiving noncompensatory income from scholarships, 
                  (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)   fellowships, or grants that’s subject to IRS 
                  (15)(F), (M), or (J)}: A certification letter is required for  information-reporting and/or federal tax withholding 
                  each Form W-7 application: primary, associated                 requirements during the current year (this letter must be 
                  secondary (spouse), and dependent(s).1                         attached to your Form W-7 or your application for an ITIN will 
                                                                                 be denied); and
                                                                                 • A letter from the Social Security Administration  stating 2
                  1 The original certification letter from an SEVP-approved      that you’re ineligible to receive a social security number 
                  institution serves as a substitute for submission of original  (SSN).
                  supporting identification documents with Form W-7. The          
                  certification letter must:                                      
                  • Be on original, official college, university, or institution  
                  letterhead with a verifiable address;                          2 If you’re a student on an F-1, J-1, or M-1 visa who won’t be 
                  • Provide the applicant’s full name and Student Exchange       working while studying in the United States, you won’t have 
                  Visitor’s Information System (SEVIS) number;                   to apply for an SSN. You will be permitted to provide a letter 
                  • Certify the applicant’s registration in SEVIS;               from the DSO or RO stating that you won’t be securing 
                  • Certify that the student presented an unexpired              employment in the United States or receiving any type of 
                  passport, visa, or other identification documents for review   income from personal services.
                  (Exception: a U.S. visa isn’t required if the foreign address 
                  is in Canada or Mexico);
                  • List the identification documents provided to verify 
                  identity and foreign status;
                  • Be signed and dated by an SEVIS official: Principal 
                  Designated School Official (PDSO), Designated School 
                  Official (DSO), Responsible Officer (RO), or Alternate 
                  Responsible Officer (ARO) of a certified school exchange 
                  program with a verifiable contact telephone number;
                  • Attach copies of documents used to verify the 
                  applicant’s identity and foreign status from the approved 
                  list of documents presented in the Form W-7 instructions 
                  (passport must include a copy of the valid visa issued by 
                  the U.S. Department of State). A U.S. visa isn’t required if 
                  the foreign address is in Canada or Mexico;
                  • Attach a copy of Form DS-2019, Certificate of Eligibility 
                  for Exchange Visitor (J-1) Status and/or a copy of Form 
                  I-20, Certificate of Eligibility for Nonimmigrant Student 
                  Status;
                  • Form W-7 must include the treaty country and article 
                  number that supports claiming a tax treaty benefit; and
                  • Include a letter from the DSO or RO stating that the 
                  applicant won’t be securing employment in the United 
                  States or receiving any type of income from personal 
                  services.

Instructions for Form W-7 (Rev. December 2024)                                                                                                13

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                                                Exceptions Tables (continued)
                                                Exception #2 (continued)
 
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(d). Gambling    Persons who are eligible to claim Exception 2(d)             Documentation you must submit if you’re eligible to 
Income            include:                                                     claim Exception 2(d):
                  Nonresident aliens visiting the United States who:
Claiming the      • Have gambling winnings,                                    Your Form W-7, which must be submitted through the 
benefits of a tax • Are claiming the benefits of a tax treaty for an exempt or services of an appropriate gaming official serving as an IRS 
treaty            reduced rate of federal tax withholding on that income, and  ITIN Acceptance Agent to apply for an ITIN under Exception 
                  • Will be utilizing the services of a gaming official as an  2(d).
                  IRS ITIN Acceptance Agent.                                    
                                                                               Note. If you don’t secure the services of a gaming official, 
                                                                               you may still file Form 1040-NR at the end of the tax year 
                                                                               with a Form W-7, attaching a copy of Form 1042-S 
                                                                               displaying the amount of tax withheld. Your Form 1040-NR 
                                                                               should also display the tax treaty article number and country 
                                                                               under which you’re claiming the treaty benefits.

                                                Exception #3
 
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third-Party       Persons who are eligible to claim Exception 3 include:       Documentation you must submit if you’re eligible to 
Reporting of                                                                   claim Exception 3:
Mortgage          Individuals with a home mortgage loan on real property       • Documentation showing evidence of a home mortgage 
Interest          located in the United States.                                loan. This includes a copy of the contract of sale or similar 
                                                                               documentation showing evidence of a home mortgage loan 
                                                                               on real property located in the United States.

                                                Exception #4
 
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third-Party       Persons who are eligible to claim Exception 4 include:       Documentation you must submit if you’re eligible to 
Withholding—                                                                   claim Exception 4:
Disposition by    An individual who is a party to the disposition of U.S. real • A completed Form 8288, Form 8288-A, or Form 8288-B; 
a Foreign         property interest by a foreign person (buyer or other        and either
Person of U.S.    transferee such as a withholding agent) or notice of         • A copy of the real estate sales contract, Settlement 
Real Property     non-recognition  under Regulations section 1.1445-2(d)(2) 1  Statement (HUD-1), or Closing Disclosure, or
Interest          from the transferor.                                         • In the case of notice of non-recognition , document(s) that 1
                                                                               evidence a transaction for which a notice of non-recognition 
                                                                               is applicable.
                                                                                
                                                                               Note. For the seller of the property, copies of the sales 
                                                                               contract, Settlement Statement (HUD-1), or Closing 
                                                                               Disclosure, and copies of Forms 8288 and 8288-A submitted 
                                                                               by the buyer need to be attached to Form W-7.
                                                                                
                                                                               1 For notices of non-recognition, the document must show 
                                                                               the date of the transaction, the parties involved, and the type 
                                                                               of transfer that took place. For example, for transfers 
                                                                               involving real estate, valid documents include the deed, 
                                                                               Direction to Convey form, or a document that identifies the 
                                                                               replacement property in a like-kind exchange. For transfers 
                                                                               involving stock, an example of a valid document is the 
                                                                               document that facilitates the transaction.

14                                                                               Instructions for Form W-7 (Rev. December 2024)

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                                       Exceptions Tables (continued)
                                               Exception #5
 
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Reporting       Persons who are eligible to claim Exception 5 include:   Documentation you must submit if you’re eligible to 
Obligations                                                              claim Exception 5:
under T.D. 9363 A non-U.S. representative of a foreign corporation who   • Along with your Form W-7, include an original signed 
                needs to obtain an ITIN for the purpose of meeting their letter from your employer on corporate letterhead stating that 
                e-filing requirements.                                   an ITIN is needed for T.D. 9363, and you have been 
                                                                         designated as the person responsible for ensuring 
                                                                         compliance with IRS information-reporting requirements.

Instructions for Form W-7 (Rev. December 2024)                                                                                  15

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Medical/School Records Checklist

Use the following checklist to determine if your medical or school record is acceptable. When using a medical or school record, all the
conditions mentioned in the checklist for that document must apply.
Conditions Medical Records Checklist School Records Checklist
The applicant is eligible to submit a The applicant is a dependent under 6 years of The applicant is a dependent under 24 years of
medical or school record. age. age.
The official document qualifies as a The official document is (1) a shot or The official document is (1) a report card, (2) a
medical or school record. immunization record or (2) a dated letter from a transcript, or (3) a dated letter from a school
medical provider on official letterhead outlining official on official letterhead indicating record of
dates of care. attendance or coursework with grades.
The medical or school record satisfies If the applicant provides a dated letter from the If the applicant provides a dated letter from a
the signature requirement (if applicable). medical provider, then this letter must be signed. school official, then this letter must be signed.
The record includes complete The record includes the applicant’s name, date The record includes the applicant’s name and
information on the applicant. of birth, and address. (The record shows a U.S. address. (The record shows a U.S. address for
address for the applicant proof of U.S. if the applicant proof of U.S. residency is if
residency is required.) required.)
The record includes complete The record includes the doctor’s name and The record includes the school’s name and
information on the provider. medical facility’s address where the care was address. (The record shows a U.S. address for
provided. (The record shows a U.S. address for the school proof of U.S. residency is required.)if
the medical provider proof of U.S. residency is if
required.)
The record is appropriately dated. The record includes a date of medical care that The record shows school term dates ending no
is no more than 12 months from the date of the more than 12 months from the date of the Form
Form W-7 application. W-7 application.
The record includes all required A combination of the official documents can be A combination of the official documents can be
information. used to cover all requirements for the record. used to cover all requirements for the record.

16 Instructions for Form W-7 (Rev. December 2024)

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