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                                                                                                         Department of the Treasury
                                                                                                         Internal Revenue Service
Instructions for Form W-7

(Rev. November 2023)
Application for IRS Individual Taxpayer Identification Number
(Use with the August 2019 revision of Form W-7)

Section references are to the Internal Revenue Code unless                  Expanded discussion of allowable tax benefit.  Spouses and 
otherwise noted.                                                            dependents are not eligible for an ITIN or to renew an ITIN 
Contents                                                              Page  unless they are claimed for an allowable tax benefit or they file 
Future Developments     . . . . . . . . . . . . . . . . . . . . . . . .   1 their own tax return. See Allowable tax benefit, later, for more 
                                                                            information.
What’s New  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Expired ITINs. If your ITIN wasn’t included on at least one U.S. 
                                                                            federal tax return for the last 3 consecutive tax years, it will expire 
General Instructions  . . . . . . . . . . . . . . . . . . . . . . . . .   2 on December 31 of the third consecutive tax year, and must be 
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . .         2 renewed before being used again on a U.S. federal tax return.
Who Is Eligible To Complete This Form                 . . . . . . . . .   2 ITINs with middle digits (the fourth and fifth positions) “70,” 
Additional Information . . . . . . . . . . . . . . . . . . . . .          3 “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,” 
                                                                            “83,” “84,” “85,” “86,” “87,” or “88” have expired. In addition, ITINs 
Supporting Documentation Requirements                       . . . . . .   3 with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” or 
Additional Documentation Requirements                     . . . . . . .   4 “99,” IF assigned before 2013, have expired.
How To Apply . . . . . . . . . . . . . . . . . . . . . . . . . . .        4          If you previously submitted a renewal application and it 
When To Apply . . . . . . . . . . . . . . . . . . . . . . . . . .         5 !        was approved, you do not need to renew again. 
Where To Apply        . . . . . . . . . . . . . . . . . . . . . . . . .   6 CAUTION  Otherwise, see How To Apply, later, for more 
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . .   6 information.
Application Type . . . . . . . . . . . . . . . . . . . . . . . . .        6 Information returns. If your ITIN is only being used on 
Reason You’re Submitting Form W-7                   . . . . . . . . . .   6 information returns for reporting purposes, you don’t need to 
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . .       8 renew your ITIN at this time. However, in the future, if you need to 
                                                                            use the ITIN to file a U.S. federal tax return, you will need to 
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     9 renew the ITIN at that time.
Exceptions Tables . . . . . . . . . . . . . . . . . . . . . . . . . .     11
                                                                            Dependent applicants must specify their relationship to 
                                                                            the U.S. citizen/resident alien. An applicant who chooses 
Future Developments                                                         reason d must enter the relationship he or she has to the U.S. 
For the latest information about developments related to Form               citizen/resident alien in the designated space on Form W-7.
W-7 and its instructions, such as legislation enacted after they            The passport isn’t a stand-alone document for certain de-
were published, go to IRS.gov/FormW7.                                       pendents if no date of entry into the United States is 
                                                                            present. A passport that doesn’t have a date of entry into the 
What’s New                                                                  United States won’t be accepted as a stand-alone identification 
                                                                            document for certain dependents. See Proof of U.S. residency 
Conversion to generic dates.      We converted specific dates to            for applicants who are dependents under Supporting 
generic dates wherever possible so these instructions would                 Documentation Requirements, later, for more information.
remain applicable even in years when they aren’t updated.
                                                                            Change of address.   It’s important that the IRS is aware of your 
Line 1a. We clarify that you should properly identify your full             current mailing address. This address is used to mail notices 
name.                                                                       about your Form W-7, including notification of your assigned 
                                                                            ITIN, and return your original supporting documentation. If you 
                                                                            move before you receive your ITIN, notify us of your current 
Reminders                                                                   mailing address immediately, so we may update our records. You 
Renewal applications.   All Form W-7 renewal applications must              may send a letter to the IRS using the address under Where To 
include a U.S. federal tax return unless you meet an exception to           Apply, later.
the requirement. See Exceptions Tables, later, for more 
information.

Nov 1, 2023                                                           Cat. No. 54092G

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                                                                         authorize employment or if you have been issued an SSN that 
General Instructions                                                     authorizes employment and you lose your employment 
                                                                         authorization. An ITIN will not be issued to you once you have 
What’s an ITIN.  An ITIN is a nine-digit number issued by the            been issued an SSN. If you received your SSN after previously 
IRS to individuals who are required for federal tax purposes to          using an ITIN, stop using your ITIN. Use your SSN instead.
have a U.S. taxpayer identification number but who don’t have 
and aren’t eligible to get a social security number (SSN).               Allowable tax benefit. For tax years after December 31, 2017, 
                                                                         spouses and dependents are NOT eligible for an ITIN or to 
Purpose of Form                                                          renew an ITIN unless they are claimed for an allowable tax 
Use Form W-7 for the following purposes.                                 benefit or they file their own tax return. Spouses and dependents 
• To apply for a new ITIN. Individuals applying for an ITIN              must be listed on an attached U.S. federal tax return and include 
must include a U.S. federal tax return unless they meet an               the schedule or form that applies to the allowable tax benefit. An 
exception, and the required documentation.                               allowable tax benefit includes a spouse filing a joint return, head 
• To renew an ITIN. An ITIN only needs to be renewed if it’ll be         of household (HOH) American opportunity tax credit (AOTC),         , 
included on a U.S. federal tax return and it’s expired. Individuals      premium tax credit (PTC) child and dependent care credit , 
renewing an ITIN must include a U.S. federal tax return unless           (CDCC)  , or credit for other dependents (ODC).
they meet an exception, and the required documentation. See                Head of household (HOH).  If Form W-7 is submitted to 
How To Apply, later, for more information on how to renew your           claim the HOH filing status, then an attached tax return that lists 
ITIN.                                                                    the applicant as a dependent is required. Dependent applicants 
                                                                         must be your qualifying children or qualifying relatives and must 
        If your ITIN is only used on information returns filed with      either:
  !     the IRS by third parties, you don’t have to renew your           • Have lived with you for more than half the year (including 
CAUTION ITIN even if the ITIN has expired for purposes of filing a 
                                                                         temporary absences), or
U.S. federal tax return. However, in the future, if you file an          • Be your parent.
income tax return, you will need to renew your ITIN at that time.        See Pub. 501 for more information.
The ITIN is for federal tax purposes only.     An ITIN doesn’t                   An ITIN will not be assigned or renewed for an HOH 
entitle you to social security benefits and doesn’t change your            !     qualifying person who is not also claimed as a 
immigration status or your right to work in the United States.           CAUTION dependent on an attached tax return.
The ITIN can’t be used to claim certain federal tax credits.               American opportunity tax credit (AOTC).      If Form W-7 is 
Individuals filing tax returns using an ITIN aren’t eligible for the     submitted to claim the AOTC, then an attached tax return and 
earned income credit (EIC). Also, a child who has an ITIN can’t          Form 8863 that list the applicant are required. Dependent 
be counted as a qualifying child in figuring the amount of the EIC.      applicants must be qualifying children or qualifying relatives of 
For more information, see Pub. 596, Earned Income Credit                 the taxpayer who claims the AOTC. See Pub. 970 for more 
(EIC). Also, for tax years 2018 through 2025, a child who has an         information.
ITIN can’t be claimed as a qualifying child for purposes of the            Premium tax credit (PTC). If Form W-7 is submitted to claim 
child tax credit and the additional child tax credit. For more           the PTC, then an attached tax return that lists the applicant and 
information, see Schedule 8812 (Form 1040), Credits for                  Form 8962 are required. See Pub. 974 for more information.
Qualifying Children and Other Dependents, and its instructions.            Child and dependent care credit (CDCC).      If Form W-7 is 
If an ITIN is applied for on or before the due date of a return          submitted to claim the CDCC, then an attached tax return and 
(including extensions) and the IRS issues an ITIN as a result of         Form 2441 that list the applicant as a qualifying person are 
the application, the IRS will consider the ITIN as issued on or          required. See Pub. 503 for more information.
before the due date of the return. See the instructions for your           Credit for other dependents (ODC).      If Form W-7 is 
U.S. federal tax return for more information.                            submitted to claim the ODC, the applicant must be listed on an 
The ITIN may not be required for an electing small busi-                 attached tax return with the “Credit for other dependents” box 
ness trust (ESBT) election.  A nonresident alien who is a                checked next to their name. Dependent applicants must be your 
potential current beneficiary of an ESBT and who is not                  qualifying children or qualifying relatives who are U.S. residents 
otherwise required to have a taxpayer identification number for          or U.S. nationals. See Schedule 8812 (Form 1040) and its 
U.S. tax purposes does not need a taxpayer identification                instructions for more information.
number to make a valid ESBT election.
                                                                         Who Is Eligible To Complete This 
Social security numbers.    Don’t complete Form W-7 if you 
have an SSN or if you’re eligible to get an SSN. You’re eligible for     Form
an SSN if you’re a U.S. citizen or if you’ve been admitted by the        The following individuals are eligible to complete Form W-7.
United States for permanent residence or U.S. employment.                  1. Any individual who isn’t eligible to get an SSN but who 
  To get an SSN, see Form SS-5, Application for a Social                 must furnish a taxpayer identification number for U.S. tax 
Security Card. To get Form SS-5 or to find out if you’re eligible to     purposes or to file a U.S. federal tax return must apply for an ITIN 
get an SSN, go to SSA.gov or contact a Social Security                   on Form W-7. Examples include the following.
Administration (SSA) office.                                             • A nonresident alien individual claiming reduced withholding 
  If you have an application for an SSN pending, don’t file Form         under an applicable income tax treaty for which an ITIN is 
W-7. Complete Form W-7 only if the SSA notifies you that you’re          required (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also 
ineligible for an SSN.                                                   see Pub. 515, Withholding of Tax on Nonresident Aliens and 
                                                                         Foreign Entities.
  If the SSA determines that you’re not eligible for an SSN, you           A nonresident alien individual not eligible for an SSN who is 
must get a letter of denial and attach it to your Form W-7. This         •
                                                                         required to file a U.S. federal tax return or who is filing a U.S. 
applies whether you’re attaching Form W-7 to your U.S. federal           federal tax return only to claim a refund.
tax return or not. However, students, professors, and                      A nonresident alien individual not eligible for an SSN who 
researchers, see information for box f, later.                           •
                                                                         elects to file a joint U.S. federal tax return with a spouse who is a 
  Once you are issued an SSN, use it to file your tax return. Use        U.S. citizen or resident alien. See Pub. 519, U.S. Tax Guide for 
your SSN to file your tax return even if your SSN does not               Aliens.

                                                                     -2-              Instructions for Form W-7 (Rev. November 2023)

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• A U.S. resident alien (based on the number of days present in          1. You must submit documentation to establish your identity 
the United States, known as the “substantial presence” test) who         and your connection to a foreign country (“foreign status”). 
files a U.S. federal tax return but who isn’t eligible for an SSN.       Applicants claimed as dependents must also prove U.S. 
For information about the substantial presence test, see Pub.            residency unless the applicant is from Canada or Mexico or the 
519.                                                                     applicant is a dependent of U.S. military personnel stationed 
• A nonresident alien student, professor, or researcher who is           overseas.
required to file a U.S. federal tax return but who isn’t eligible for    2. You must submit original documents, or certified copies of 
an SSN, or who is claiming an exception to the tax return filing         these documents from the issuing agency, that support the 
requirement. See Pub. 519.                                               information provided on Form W-7. A certified copy of a 
• An alien spouse claimed as an exemption on a U.S. federal              document is one that the original issuing agency provides and 
tax return who isn’t eligible to get an SSN. See Pub. 501,               certifies as an exact copy of the original document and contains 
Dependents, Standard Deduction, and Filing Information, and              an official stamped seal from the agency. You may be able to 
Pub. 519.                                                                request a certified copy of documents at an embassy or 
        A spouse can be claimed as an exemption only for tax             consulate. However, services may vary between countries, so it’s 
                                                                         recommended that you contact the appropriate consulate or 
CAUTION
  !     years prior to 2018.                                             embassy for specific information.
• An alien individual eligible to be claimed as a dependent on a              Original documents you submit will be returned to you at 
U.S. federal tax return but who isn’t eligible to get an SSN. Your       TIP  the mailing address shown on your Form W-7. You don’t 
spouse is never considered your dependent. For more                           need to provide a return envelope. Applicants are 
information about whether an alien individual is eligible to be          permitted to include a prepaid Express Mail or courier envelope 
claimed as a dependent on a U.S. federal tax return, see Pubs.           for faster return delivery of their documents and to ensure the 
501 and 519.                                                             secure delivery of valuable documents, such as passports. The 
        Dependents can be claimed as exemptions only for tax             IRS will then return the documents in the envelope provided by 
                                                                         the applicant. If your original documents aren’t returned within 60 
  !     years prior to 2018.                                             days, you can call the IRS (see Telephone help, earlier). If you 
CAUTION
• A dependent/spouse of a nonresident alien U.S. visa holder             will need your documents for any purpose within 60 days of 
who isn’t eligible for an SSN. See Pub. 519.                             submitting your ITIN application, you may wish to apply in person 
                                                                         at an IRS Taxpayer Assistance Center or a CAA. See Where To 
        Dependents and spouses can be claimed as exemptions              Apply, later.
  !     only for tax years prior to 2018.
CAUTION                                                                  3. The documentation you provide must be current (that is, 
                                                                         not expired).
Note.  The deduction for personal exemptions was suspended 
for tax years 2018 through 2025. For tax years beginning after           There are 13 acceptable documents, as shown in the 
2017, spouses or dependents aren’t eligible for an ITIN, unless          following table. At least one document must contain your 
they are claimed for an allowable tax benefit. The individual must       photograph, unless you’re a dependent under age 14 (under age 
be listed on an attached U.S. federal tax return with the schedule       18 if a student). You may later be required by the IRS to provide a 
or form that applies to the allowable tax benefit. See the               certified translation of foreign-language documents.
instructions for your U.S. federal tax return for more information.
  2. Persons who must renew their ITIN to file a U.S. federal 
tax return. See Renewal of an existing ITIN under How To Apply, 
later.

Additional Information
For more information, visit IRS.gov/ITIN.
Publications.   See Pubs. 501, 515, 519, and 1915 for more 
information.
  You can visit IRS.gov/Forms to download these publications 
as well as other forms at no cost. Otherwise, you can go to 
IRS.gov/OrderForms to order current and prior-year forms and 
instructions. Your order should be mailed to you within 10 
business days. You can also call 800-TAX-FORM 
(800-829-3676) if you’re in the United States to order forms and 
publications.
Telephone help. If, after reading these instructions and our free 
publications, you’re not sure how to complete your application or 
have additional questions, call 800-829-1040 if you’re in the 
United States. If you’re outside of the United States, call 
267-941-1000 (not a toll-free number) for assistance.

Supporting Documentation 
Requirements
Whether you are applying for a new ITIN or renewing an existing 
ITIN, you must provide documentation that meets the following 
requirements.

Instructions for Form W-7 (Rev. November 2023)                        -3-

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Can be used to table that prove residency, identity, and foreign status, and that
establish: meet the photograph requirement explained earlier.
Supporting Documentation
Foreign Identity Additional Documentation Requirements
status
Civil birth certificate. An original birth certificate is required
Passport (the only stand-alone document*) x x if the applicant is under age 18 and hasn’t provided a valid
U.S. Citizenship and Immigration Services (USCIS) passport. Civil birth certificates are considered current at all
photo identification x x times because they don’t contain an expiration date.
Visa issued by the U.S. Department of State x x Passports and national identification cards. These
documents will be considered current only if their expiration date
U.S. driver’s license x hasn’t passed prior to the date the Form W-7 is submitted.
U.S. military identification card x
Note. Certified copies of a passport from the issuing agency
Foreign driver’s license x must include the U.S. visa pages if a visa is required for your
Foreign military identification card x x Form W-7 application.
National identification card (must contain name, Medical records. Medical records will be accepted for
photograph, address, date of birth, and expiration date) x x dependents under 6 years of age. A medical record consists
only of a shot/immunization record that documents the patient's
U.S. state identification card x name and chronological dates of the patient's medical history
Foreign voter’s registration card x x and care. The medical record must contain the child’s name,
Civil birth certificate x** x date of birth, and verifiable address. Shot/immunization records
will be accepted only if they document the applicant’s name and
Medical records (valid only for dependents under age 6) x** x chronological dates of the applicant’s medical history and care.
School records (valid only for a dependent under age In addition, the medical record must document the name,
18, if a student) x** x address, and phone number of the doctor, hospital, or clinic
* Applicants claimed as dependents who need to prove U.S. residency must where treatment was last administered. If this information isn’t
provide additional original documentation if the passport doesn’t have a date printed on the medical record, the medical record must be
of entry into the United States. See Proof of U.S. residency for applicants who accompanied by a dated letter providing the required information
are dependents below. on official letterhead from the federal authority, physician,
** May be used to establish foreign status only if documents are foreign. hospital, or clinic that administered the latest care of the child.
The medical record must be dated no more than 12 months
before the date of the Form W-7 application. If the passport
doesn’t have a date of entry into the United States, the medical
If you submit an original valid passport or a certified copy from record must be from a U.S. facility, unless the applicant is a
the issuing agency, you don’t need to submit any other dependent of U.S. military personnel stationed overseas or is
documents from the table, unless the passport is for a from Canada or Mexico and the applicant is claimed for an
dependent and it doesn’t include a date of entry into the United allowable tax benefit.
States. School records. School records will be accepted only if they
Proof of U.S. residency for applicants who are are for a school term ending no more than 12 months from the
dependents. A passport that doesn’t have a date of entry into date of the Form W-7 application. The school record must
the United States won’t be accepted as a stand-alone consist of an official report card or transcript issued by the
identification document for dependents, unless they are from school or the equivalent of a Ministry of Education. The school
Canada or Mexico, or are dependents of U.S. military personnel record must also be signed by a school official or ministry
stationed overseas. In these cases, applicants will be required to official. The record must be dated and contain the student’s
submit at least one of the following original documents in name, coursework with grades (unless under age 6), date of
addition to the passport to prove U.S. residency. grading period(s) (unless under age 6) for a term ending no more
• If under 6 years of age: A U.S. medical record, U.S. school than 12 months from the date of the Form W-7 application, and
record, or U.S. state identification card that lists the applicant’s school name and address. If the passport doesn’t have a date of
name and U.S. address, or a U.S. visa. entry into the United States, the school record must be from a
• If at least 6 years of age but under 18 years of age: A U.S. U.S. facility, unless the applicant is a dependent of U.S. military
school record, U.S. state identification card or driver’s license personnel stationed overseas or is from Canada or Mexico and
that lists the applicant’s name and U.S. address, or a U.S. visa. the applicant is claimed for an allowable tax benefit.
• If 18 years of age or older: A U.S. school record, rental
statement from a U.S. property, utility bill for a U.S. property, or a How To Apply
U.S. bank statement, U.S. state identification card or driver’s Follow the guidelines below if you’re applying for a new ITIN or
license that lists the applicant’s name and U.S. address, or a renewing an existing ITIN.
U.S. visa.
For your convenience, you can access fillable Form W-7
If you check box d for a dependent of a U.S. citizen or
at IRS.gov/pub/irs-pdf/fw7.pdf, complete, print, then sign
resident alien, then you may submit an original valid passport (or TIP
the Form W-7.
a certified copy from the issuing agency) without any other
documents to prove your “foreign status” or “identity” only if the
passport has a date of entry into the United States. Otherwise, Note. Keep a copy of your application for your records.
you must submit one of the additional documents listed earlier in Applying for an ITIN for the first time. If you’ve never had an
the “Supporting Documentation” table with your passport to ITIN before and are submitting an application for a new ITIN,
prove residency. If you don’t have one of the additional include the following in your Application Package.
documents listed earlier in the “Supporting Documentation” table
to submit with your passport, you can’t use your passport as a 1. Your completed Form W-7.
stand-alone supporting document and must submit at least two
types of documents listed in the “Supporting Documentation”

-4- Instructions for Form W-7 (Rev. November 2023)

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Note.  If you submit a Form W-7, all future ITIN notices and           • Have the officers at U.S. embassies and consulates overseas 
correspondence that you receive will be in English. If you prefer      provide certification and authentication services. Contact the 
to receive them in Spanish, submit Form W-7(SP).                       Consular Section, American Citizens Services of the U.S. 
  2. Your original tax return(s) for which the ITIN is needed.         Embassy or Consulate in advance to determine the hours of 
Attach Form W-7 to the front of your tax return. If you’re applying    operation for these services.
for more than one ITIN for the same tax return (such as for a          Deceased taxpayers.           When requesting an ITIN for a deceased 
spouse or dependent(s)), attach all Forms W-7 to the same tax          taxpayer, the deceased must meet all of the requirements 
return. Leave the area of the SSN blank on the tax return for          established to get an ITIN. Also, you must write “Deceased” and 
each person who is applying for an ITIN. After your Forms W-7          the date of death across the top of the Form W-7 and include the 
have been processed, the IRS will assign an ITIN to the return         documentation shown in the following chart.
and process the return.
        There are exceptions to the requirement to include a           IF you’re:                    THEN you must include:
TIP     U.S. federal tax return. If you claim one of these 
        exceptions, you must submit the documentation required         The surviving spouse          • Form W-7,
                                                                       filing an original or         • A U.S. individual income tax return, and
instead of a tax return. See Exceptions Tables, later.                 amended joint return with     • Documentation substantiating the identity 
  3. Original documents, or certified copies of these                  their deceased spouse         and foreign status of the deceased.
documents from the issuing agency, required to support the             The court-appointed           • Form W-7,
information provided on Form W-7. The required supporting              executor or administrator     • A U.S. individual income tax return,
documentation must be consistent with each applicant’s                 of the deceased’s estate      • Documentation substantiating the identity 
information provided on Form W-7. For example, the name, date          filing an original tax return and foreign status of the deceased*, and
                                                                       on behalf of the deceased
of birth, and country(ies) of citizenship shown in the                                               • A court certificate showing your appointment.
documentation must be the same as on Form W-7, lines 1a, 1b,           Neither the surviving         • Form W-7,
4, and 6a. See Supporting Documentation Requirements,                  spouse nor the                • A U.S. individual income tax return,
earlier, for a list of the documents to be submitted with your         court-appointed executor      • Documentation substantiating the identity 
application package.                                                   or administrator of the       and foreign status of the deceased*,
                                                                       deceased’s estate             • Form 1310 (if a refund is due), and
Renewal of an existing ITIN.    If your ITIN has expired and the                                     • A copy of the certificate of death.
ITIN will be included on a U.S. federal tax return, follow the         * If Form W-7 is for a deceased individual under 18 years of age, one of the 
guidelines below to submit your renewal application. If your ITIN      documents proving identity, foreign status, and/or U.S. residency must be a 
won’t be included on a U.S. federal tax return, you don’t need to      birth certificate, unless a passport with a date of entry into the United States is 
renew your ITIN at this time.                                          submitted.
        If you don’t renew the expired ITIN and you file a 
  !     U.S. federal tax return with the expired ITIN, there           ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR). 
CAUTION may be a delay in processing your tax return.
                                                                       If you’re filing an application for an extension of time to file using 
  Include the following in your Renewal Application Package.           Form 4868, or making an estimated tax payment using Form 
                                                                       1040-ES or Form 1040-ES (NR), don’t file Form W-7 with those 
  1. Your completed Form W-7. You must check a check box               forms. Enter “ITIN TO BE REQUESTED” wherever your SSN or 
in the Application type box at the top of page 1 indicating the        ITIN is requested. An ITIN will be issued only after you file a tax 
reason you’re completing the Form W-7 even if you’re applying to       return and meet all other requirements.
renew your ITIN.
  2. Your original tax return(s) you’re filing, and on which the                If you attached your tax return to your Form W-7, leave 
ITIN is listed. Attach Form W-7 to the front of your tax return. If      !      the area of the SSN blank on the new tax return for each 
you’re renewing more than one ITIN for the same tax return             CAUTION  person who is applying for an ITIN.
(such as for a spouse or dependent(s)), attach all Forms W-7 to 
the same tax return. After your Forms W-7 have been processed,         When To Apply
the IRS will process the return.
                                                                       First-time ITIN applications.   If you’re applying for a new ITIN, 
  3. Original documents, or certified copies of these                  complete and attach Form W-7 to the front of your tax return and 
documents from the issuing agency, required to support the             file your application package with your tax return for which the 
information provided on Form W-7. The required supporting              ITIN is needed on or before the due date for the return. If you’re 
documentation must be consistent with each applicant’s                 unable to file your tax return by the due date, you must file an 
information provided on Form W-7. For example, the name, date          application for an extension of time to file by the due date of the 
of birth, and country(ies) of citizenship shown in the                 return. Failure to timely file the tax return with a complete Form 
documentation must be the same as on Form W-7, lines 1a, 1b,           W-7 and required documentation may result in the denial of 
4, and 6a. See Supporting Documentation Requirements,                  refundable credits, such as the additional child tax credit 
earlier, for a list of the documents to be submitted with your         (available for tax years prior to 2018) and the American 
renewal application package.                                           opportunity tax credit, if you otherwise qualify. Don’t file your tax 
        Spouses and dependents who renew their ITIN to be              return without Form W-7 and required documentation.
  !     claimed for an allowable tax benefit must be listed on an        If you meet one of the exceptions described in Exceptions 
CAUTION attached U.S. federal tax return with the schedule or          Tables at the end of these instructions, you may complete and 
form that applies to the allowable benefit or, in the case of the      submit Form W-7 at any time.
credit for other dependents, the box next to their name must be 
checked on the attached tax return.                                             You can’t electronically file (e-file) a return using an ITIN 
                                                                                in the calendar year the ITIN is assigned. If you need to 
Certified copies. You can submit copies of original documents          CAUTION! file multiple-year returns, you can attach them all to your 
if you do any of the following.                                        Form W-7 and submit them to the IRS using one of the methods 
• Have the copies certified by the issuing agency.                     described later in Where To Apply. Once your ITIN is assigned, 
                                                                       you can e-file returns in the following years. For example, if you 

Instructions for Form W-7 (Rev. November 2023)                      -5-

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

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

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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 that’s subject to
third-party withholding or covered by tax treaty benefits. See Line Instructions
Exceptions Tables, later, for more details on Exception 1. Enter “N/A” (not applicable) on all sections of each line that don’t
Information returns applicable to Exception 1 may include the apply to you. Don’t leave any section blank. For example, line 4
following. should have three separate entries.
• Form 1042-S, Foreign Person’s U.S. Source Income Subject
to Withholding. Line 1a. Enter your legal name on line 1a as it appears on your
• Form 1099-INT, Interest Income. identifying documents. Be sure to properly identify your first,
• Form 1099-MISC, Miscellaneous Information. middle, and last names. This entry should reflect your name as
• Form 8805, Foreign Partner’s Information Statement of it’ll appear on a U.S. federal tax return.
Section 1446 Withholding Tax.
• Schedule K-1 (Form 1065), Partner’s Share of Income, Note. If you’re renewing your ITIN and your legal name has
Deductions, Credits, etc. changed since the original assignment of your ITIN, you’ll need
to submit documentation to support your legal name change,
Applicants receiving compensation for personal services such as your marriage certificate or a court order, which may
! performed in the United States, or issued a U.S. visa include a divorce decree. Attach supporting documentation to
CAUTION that’s valid for employment, should first apply for an SSN Form W-7.
with the SSA. Unless you’re denied an SSN by the SSA and
attach the denial letter to your Form W-7, you aren’t eligible for Your ITIN will be established using this name. If you don’t
an ITIN. ! use this name on the U.S. federal tax return, the
CAUTION processing of the U.S. federal tax return may be delayed.
If you’re required to file a federal tax return, then you
Line 1b. Enter your name as it appears on your birth certificate
! aren’t eligible for Exception 1. if it’s different from your entry on line 1a.
CAUTION
Exception 2. Other income. This exception may apply if: Line 2. Enter your complete mailing address on line 2. This is
1. You’re claiming the benefits of a U.S. income tax treaty the address the IRS will use to return your original documents
with a foreign country and you receive any of the following. and send written notification of your ITIN application status.
a. Wages, salary, compensation, and honoraria payments; 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
b. Scholarships, fellowships, and grants; and/or with your Form W-7. If you aren’t including a U.S. federal tax
c. Gambling income; or return with your Form W-7 and you changed your home mailing
2. You’re receiving taxable scholarship, fellowship, or grant address since you filed your last U.S. federal tax return, also file
income, but not claiming the benefits of an income tax treaty. Form 8822, Change of Address, with the IRS at the address
listed in the Form 8822 instructions.
See Exceptions Tables, later, for more details on Exception 2.
Information returns applicable to Exception 2 may include Form Note. If the U.S. Postal Service won’t deliver mail to your
1042-S. physical location, enter the U.S. Postal Service’s post office box
Exception 3. Mortgage interest—third-party reporting. number for your mailing address. Contact your local U.S. Post
This exception may apply if you have a home mortgage loan on Office for more information. Don’t use a post office box owned
real property you own in the United States that’s subject to and operated by a private firm or company.
third-party reporting of mortgage interest. See Exceptions Line 3. Enter your complete foreign (non-U.S.) address in the
Tables, later, for more details on Exception 3. Information returns country where you permanently or normally reside, even if it’s the
applicable to Exception 3 may include Form 1098, Mortgage same as the address on line 2. If you no longer have a
Interest Statement. permanent foreign residence due to your relocation to the United
Exception 4. Dispositions by a foreign person of U.S. real States, enter only the foreign country where you last resided on
property interest—third-party withholding. This exception line 3. If you’re claiming a benefit under an income tax treaty with
may apply if you’re a party to a disposition of a U.S. real property the United States, the income tax treaty country must be the
interest by a foreign person, which is generally subject to same as the country listed on line 3.
withholding by the transferee or buyer (withholding agent). This
exception may also apply if you have a notice of non-recognition If you choose reason b, you must provide a complete
under Regulations section 1.1445-2(d)(2). See Exceptions ! foreign address on line 3.
Tables, later, for more details on Exception 4. CAUTION
Information returns applicable to Exception 4 may include the Don’t use a post office box or an “in care of” (c/o)
following. ! address instead of a street address on line 2 if you’re
• Form 8288, U.S. Withholding Tax Return for Certain CAUTION entering just a “country” name on line 3. If you do, your
Dispositions by Foreign Persons. application may be rejected.

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Line 4. Enter your date of birth in the month/day/year (MM/DD/ IRSN will appear on any correspondence the IRS sent you
YYYY) format, where MM = 1 to 12 and DD = 1 to 31. To be concerning that return.
eligible for an ITIN, your birth country must be recognized as a If you’re submitting Form W-7 to renew your ITIN, you must
foreign country by the U.S. Department of State. include your previously assigned ITIN on line 6f to avoid delays
in processing your Form W-7.
Line 6a. Enter the country or countries (in the case of dual
citizenship) in which you’re a citizen. Enter the complete country Line 6f. If you have an ITIN and/or an IRSN, list them in the
name; don’t abbreviate. space(s) provided. Identify your first, middle, and last name
under which the ITIN and/or IRSN was issued. If you were issued
Line 6b. If your country of residence for tax purposes has
more than one IRSN, attach a separate sheet listing all the
issued you a tax identification number, enter that number on
IRSNs you received. On the separate sheet, be sure to write your
line 6b. For example, if you’re a resident of Canada, enter your
name and “Form W-7” at the top.
Canadian social security number (known as the Canadian Social
Insurance Number). If you’re submitting Form W-7 to renew your ITIN, the name
under which you applied for your ITIN must be included on line 6f
Line 6c. Enter only U.S. nonimmigrant visa information. Include to avoid delays in processing your Form W-7.
the USCIS classification, number of the U.S. visa, and the
expiration date in month/day/year format. For example, if you Note. If you’re renewing your ITIN and your legal name has
have an F-1/F-2 visa with the number 123456, enter, in the entry changed since the original assignment of your ITIN, you’ll need
space, F-1/F-2 and 123456, followed by the visa’s expiration to submit documentation to support your legal name change,
date in MM/DD/YYYY format. Individuals in possession of an such as your marriage certificate or a court order, which may
I-20/I-94 document(s) should attach a copy to their Form W-7. include a divorce decree. Attach supporting documentation to
Line 6d. Check the box indicating the type of document(s) Form W-7.
you’re submitting to prove your identity. Enter the name of the Line 6g. If you checked reason f, you must enter the name of
state or country or other issuer, the identification number (if any) the educational institution and the city and state in which it’s
appearing on the document(s), the expiration date, and the date located. You must also enter your length of stay in the United
on which you entered the United States. Dates must be entered States.
in the month/day/year format.
If you’re temporarily in the United States for business
Note. If you’re submitting a passport, or a certified copy of a purposes, you must enter the name of the company with whom
passport from the issuing agency, no other documentation is you’re conducting your business and the city and state in which
required to prove your identity and foreign status. Ensure any it’s located. You must also enter your length of stay in the United
visa information shown on the passport is entered on line 6c and States.
the pages of the passport showing the U.S. visa (if a visa is
required for your Form W-7) are included with your Form W-7. A Signature
passport that doesn’t have a date of entry into the United States
will no longer be accepted as a stand-alone identification Who Can Sign Form W-7
document for dependents, unless the dependents are from Generally, the applicant is required to sign Form W-7. The
Canada, Mexico, or are dependents of U.S. military personnel following are exceptions to this requirement.
stationed overseas. Applicant is a dependent under 18 years of age. If the
If you’re submitting more than one document, enter only the applicant is a dependent under 18 years of age, his or her parent
information for the first document on this line. Attach a separate or court-appointed guardian can sign if the child can’t sign. The
sheet showing the required information for the additional parent or court-appointed guardian must type or print his or her
document(s). On the separate sheet, be sure to write your name name in the space provided and check the appropriate box that
and “Form W-7” at the top. 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
! the complete date on which you entered the country for be attached.
CAUTION the purpose for which you’re requesting an ITIN (if
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
guardian, a copy of the court-appointment papers showing the
Line 6e. If you ever received an ITIN and/or an Internal Revenue legal guardianship must be attached. Individuals other than the
Service Number (IRSN), check the “Yes” box and complete applicant or a court-appointed guardian must attach a Form
line 6f. If you never had an ITIN or an IRSN, or if you don’t know 2848 from the applicant or court-appointed guardian authorizing
your ITIN or IRSN, check the No/Don’t know box. them to sign the Form W-7.
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 A spouse can’t sign for his or her spouse, unless the
identification number. You would’ve been issued this number if ! Power of attorney box is checked and Form 2848 has
you filed a U.S. federal tax return and didn’t have an SSN. This CAUTION been attached to Form W-7.

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

-10- Instructions for Form W-7 (Rev. November 2023)

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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. November 2023)                      -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. November 2023)

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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. November 2023)                     -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
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.
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. November 2023)

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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. November 2023) -15-

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