Understanding Your IRS Individual Taxpayer Identification Number ITIN
| Understanding Your IRS Individual Taxpayer Identification Number ITIN |
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Table of Contents
What's new: 4 GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP) 11
Important Information to note: 4 Line by Line Instructions for Completing Form W-7/W-7(SP). 11
Reminders: 4 Who can sign the Form W-7/W-7(SP) if the applicant is a dependent
GENERAL INFORMATION 5 under 18 years of age? 14
What is an ITIN? 5 Who can sign the Form W-7/W-7(SP) if the applicant is a dependent 18
What is the purpose of an ITIN? 5 years of age or older? 14
When did IRS start issuing ITINs and why? 5 Who can sign the Form W-7/W-7(SP) if the applicant cannot sign their
Are ITINs valid for identification? 5 own name? 14
How do I know if I need an ITIN? 5 MAILING THE APPLICATION 14
Who must apply? 5 Where should I mail my application? 14
Examples of who needs an ITIN: 6
ADDITIONAL INFORMATION 14
How do I apply for an ITIN? 6
Where can I go to get help with my ITIN application? 14
Should spouses and dependents apply for or renew their ITINs? 6
Where can I obtain additional information to help me with my ITIN
What is an allowable tax benefit? 6
application? 15
When will my ITIN expire? 7
Where can I call to get help with my Form
How do I renew my ITIN? 7
W-7/W-7(SP) application? 15
What do I do if my name has changed since I received my ITIN? 7
Deceased Taxpayers 7 FREQUENTLY ASKED QUESTIONS AND ANSWERS 15
Where can I get a Form W-7/W-7(SP)? 7 EXHIBITS 17
What information must be included on Form W-7/W-7(SP)? 7 Supporting documentation table 17
Where do I attach my Form W-7/W-7(SP)? 8 Exceptions to the tax return filing requirement chart 18
Where do I file my Form W-7/W-7(SP)? 8 Examples of completed form W-75 for "exceptions" 24
What are Acceptance Agents? 8 Form W-7/W-7(SP) check list 30
Will I have to pay to get an ITIN? 8 Sample letter from withholding agent 31
When should I apply for my ITIN? 8 SEVIS sample certification letter 32
How long does it take to get an ITIN? 8 Copy of form W-7 33
Can I get an ITIN if I am an undocumented alien? 8
Can I e-file a tax return with an ITIN? 8
Is the Form W-7 available in any foreign language? 8
DOCUMENTATION 9
What are the documentation requirements when applying for an ITIN? 9
What documents are acceptable as proof of identity and foreign status? 9
What is a National Identification Card? 10
EXCEPTIONS 10
What are the “exceptions” to the requirement to attach a U.S. Federal
income tax return? 10
DEPENDENCY/EXEMPTION ISSUES 11
What are the rules for proof of residency for dependents? 11
EMPLOYMENT ISSUES 11
Are ITINs valid for work purposes? 11
Which aliens are eligible to receive Social Security Numbers? 11
What student visas qualify for employment? 11
Which foreign students qualify for ITINs? 11
Individual Taxpayer Identification Number 3
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returns) until next year. (See Page 8 for additional information on
e-filing).
4. The entry date in the U.S. (Line 6d, Form W-7) must contain the
complete date on which you entered the United States for the
purpose for which you are requesting an ITIN. The date should be
entered in month/day/year format (mm/dd/yyyy). If you have not
entered the U.S. enter “Never entered the United States” on this
line.
5. Copies of a passport must include the U.S. visa pages if a visa is
required for your Form W-7 application. (For example, if you check
UNDERSTANDING YOUR IRS reason box (f) or (g) on Form W-7, make sure to include a copy of
the visa).
INDIVIDUAL TAXPAYER 6. Expired ITINs. If your ITIN wasn’t included on a U.S. federal tax
IDENTIFICATION NUMBER return at least once for tax years 2018, 2019, and 2020, your ITIN
will expire on December 31, 2021. ITINs with middle digits (the
IRS assistance is available to help you fourth and fifth positions) “70,” "71," "72," "73," "74," "75," "76,"
"77," "78," "79,” “80,” “81,” “82,” “83,” “84,” “85,” “86,” “87,”or
prepare your Form W-7/W-7(SP) “88” have expired. In addition, ITINs with middle digits “90,” “91,”
In the United States, call: “92,” “94,” “95,” “96," "97," "98," or “99,” IF assigned before
2013, have expired.
1-800-829-1040 (toll-free) or
Make an appointment at your local IRS Taxpayer Assistance Center CAUTION: If you previously submitted a renewal application and it
(TAC) by calling 1-844-545-5640. was approved, you do not need to renew again.
For listings of your local IRS TACs or IRS authorized Acceptance
Agents, go to https://www.irs.gov. REMINDERS:
1. All documents must be original documents or copies certified by the
Persons outside the U.S. may call issuing agency.
1-267-941-1000 for assistance 2. Apply using the most current Form W-7, Application for IRS
Individual Taxpayer Identification Number or Form W-7(SP),
(this is not a toll-free call).
Solicitud de Número de Identificación Personal del Contribuyente
WHAT'S NEW: del Servicio de Impuestos Internos. All subsequent notices and
Renewal applications. All Form W-7 renewal applications must correspondence will be sent to you in the language of the original
include a U.S. federal tax return unless you meet an exception to the Form W-7/W-7(SP) that you submit to IRS.
requirement. See Exceptions Tables, later, for more information. 3. All ITIN applications (including those submitted by Acceptance
Expanded discussion of allowable tax benefit. Spouses and Agents) must have a valid U.S. Federal income tax return attached
dependents are not eligible for an ITIN or to renew an ITIN unless they are to Form W-7. ITINs will not be assigned prior to the taxpayer filing
claimed for an allowable tax benefit or they file their own tax return. The a valid U.S. Federal income tax return (Form 1040, 1040A, 1040EZ,
discussion of allowable tax benefits has been expanded. See Allowable 1040NR, 1040NR-EZ, 1040X), to pay or claim withheld taxes unless
tax benefit, later, for more information. an “exception” to the tax return filing requirement is met (see
Child and dependent care credit (CDCC). An ITIN may be assigned to “Exceptions” later in this publication) or you are renewing your ITIN.
an alien dependent from Canada or Mexico if that dependent qualifies 4. If an ITIN is being requested for a dependent under 14 years of age
a taxpayer for a child or dependent care credit (claimed on Form 2441). (18 if a student) then one of the supporting documents to prove
The Form 2441 must be attached to Form W-7 along with the U.S. federal “foreign status” and “identity” must be a Birth Certificate, unless a
tax return. See Pub. 503 information. passport is submitted.
5. Supply original proof of identity and foreign status documents or
IMPORTANT INFORMATION TO NOTE: copies certified by the issuing agency – there are only 13 acceptable
1. Because of the Tax Cuts and Jobs Act (TCJA) of 2017, the deduction documents (see the “Supporting Documentation Table” later in this
for personal exemptions was suspended for tax years 2018 through Publication). The IRS will only accept original documents or copies
2025. As a result, spouses and dependents are not eligible for an certified by the issuing agency. If you will need your documentation
ITIN or to renew an ITIN unless they are claimed for an allowable for any purpose within 60 days of submitting your ITIN application,
tax benefit or they file their own federal return. The individual must you may wish to schedule an appointment to apply in person at
be listed on an attached U.S. federal tax return with the schedule designated IRS Taxpayer Assistance Centers (TACs) where your
or form that applies to the allowable tax benefit. See "what is an original documents or certified copies will be reviewed and returned
allowable tax benefit?" later, for more information. to you immediately. See https://www.irs.gov/help/contact-your-local-
2. A passport is a stand-alone document for proof of your “identity” irs-office for more information on services offered by TACs. If your
and “foreign status” only. If you submit a valid passport (or copy documents have not been returned after 60 days, or if your mailing
certified by the issuing agency), you do not need to submit a address has changed since submitting your application, you may
combination of at least two or more other current documents from call 1-800-829-1040 (toll-free within the United States). Taxpayers
the Table on Page 17. However, any supplemental documentation overseas can call 1-267-941-1000 (not a toll -free number) for
to prove “Exception” criteria, must always be submitted along with assistance.
your Form W-7 6. First apply for a Social Security Number (SSN) if entering the U.S.
Note: A passport without a date of entry into the United States will with a green card or visa that permits you to obtain employment
no longer be accepted as a stand-alone identification document for in the U.S. If the Social Security Administration (SSA) determines
certain dependents. See Dependency/Exemption Issues on Page you aren't eligible for an SSN, a letter of denial must be obtained
11 for more information. and attached to your Form W-7. This requirement applies if you are
3. You may not e-file a tax return(s) using an ITIN in the year in which requesting an ITIN under an “exception”. Refer to “Exceptions” for
it is received. If you apply for and receive an ITIN this year, you additional information for students, researchers and professors and
may not e-file any tax return using that ITIN (including prior year individuals receiving honoraria payments.
4 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 5
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7. Submit All Powers of Attorney (POA) to the IRS in English. Any POAs What is the purpose of an ITIN?
received in a foreign language will be considered invalid, unless ITINs are used for tax purposes only, and are not intended to serve any
accompanied by a certified English translation. other purpose. IRS issues ITINs to help individuals comply with the U.S.
8. If you are a guardian or other legally responsible person, requesting tax laws, and to provide a means to efficiently process and account
an ITIN for your dependent under 18 years of age, (18 if a student), for tax returns and payments for those not eligible for Social Security
submit documentation along with Form W-7 to prove your Numbers.
relationship to the applicant. These documents can include adoption
papers or court appointment papers showing legal guardian- An ITIN:
ship. The dependent must be listed on the U.S. Federal income tax 1. Does not authorize work in the U.S. or provide eligibility for Social
return that is attached to your Form W-7. Security Benefits or the Earned Income Tax Credit.
2. Is not valid for identification outside of the tax system.
9. Mail Form W-7/W-7(SP), proof of identity documents and a valid U.S.
Federal income tax return, if applicable, to: 3. Does not change immigration status.
Internal Revenue Service An applicant must enter his/her ITIN in the space provided for the SSN
ITIN Operations when completing and filing a U.S. Federal income tax return (Form 1040,
P.O. Box 149342 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X).
Austin, TX 78714-9342 NOTE: Applicants are required to file their Form W-7/W-7(SP) with a valid
U.S. Federal income tax return attached, unless they meet an exception
If you are using a private delivery service and need to provide a street to return filing (see "Exceptions").
address, send your Form W-7 package to:
When did IRS start issuing ITINs and why?
Internal Revenue Service In 1996, the U.S. Department of the Treasury issued regulations that
ITIN Operations introduced the ITIN, and required foreign persons to use an ITIN as their
Mail Stop 6090-AUSC unique identification number on Federal tax returns (T.D. 8671, 1996-
3651 S. Interregional, Hwy 35 1 C.B.314). The regulations were intended to address the concern by
Austin, TX 78741-0000 the IRS and the U.S. Department of the Treasury that, without a unique
CAUTION: If you are attaching your tax return to the Form W-7, do not number, taxpayers could not be identified effectively and tax returns
use the mailing address in the instructions for your tax return. Do not could not be processed efficiently.
send a “copy” of the return to any other IRS office.
Are ITINs valid for identification?
You can apply for an ITIN by mail, or by appointment at any designated ITINs are not valid for identification outside of the tax
IRS TAC in the United States. system and should not be offered as identification for
non-tax purposes. ITIN applicants are not required to
You can also apply through an Acceptance Agent, (see “What are apply in person.
Acceptance Agents?” later in this publication).
The IRS will send your ITIN in the form of an assignment letter. An ITIN How do I know if I need an ITIN?
does not change your immigration status or grant your right to work in If you do not have a Social Security Number (SSN) and are not eligible
the United States. An ITIN is for tax purposes only. to obtain a SSN, but you are required to furnish a tax identification
number to file a U.S. Federal income tax return, be claimed as a spouse or
Change of address. It's important that the IRS is aware of your current dependent on a U.S. tax return or furnish a tax identification number for any
mailing address. This address is used to mail notices about your Form other Federal tax purpose, you must apply for an ITIN. An alien individual
W-7, including notification of your assigned ITIN, and return your original cannot have an ITIN and a SSN.
supporting documentation. If you move before you receive your ITIN, If you are eligible for a SSN, you must first apply for one. Persons eligible
notify us of your current mailing address immediately, so we may update to receive a Social Security Number are not eligible to receive an ITIN.
our records. Treasury regulations governing Internal Revenue Code Section 6109
require a valid taxpayer identification number for each person listed on
GENERAL INFORMATION the tax return. If the Social Security Administration denies the applicant’s
request for a SSN, they will issue a letter of denial. That letter must be
What is an ITIN?
attached to the Form W-7 when it is submitted to the IRS.
An ITIN is a tax processing number, issued by the Internal Revenue
Service, for certain resident and nonresident aliens, their spouses, and Who must apply?
their dependents. It is a nine-digit number beginning with the number
Any individual who is not eligible to obtain a SSN but who must furnish a
“9”, has a range of numbers from "50" to "65", "70" to "88", “90” to
taxpayer identification number to the IRS must apply for an ITIN on Form
“92” and “94” to “99” for the fourth and fifth digits and is formatted like
W-7/W-7(SP).
a SSN (i.e. 9XX-7X-XXXX).
Do not complete Form W-7/W-7(SP) if you have a SSN or if you are eligible
The ITIN is only available to individuals who are required to have a to obtain a SSN (i.e., A United States citizen or person lawfully admitted
taxpayer identification number for tax purposes but who do not have, and for employment).
are not eligible to obtain a SSN from the Social Security Administration Applicants must have a valid filing requirement and file a valid U.S.
(SSA). Only individuals who have a valid filing requirement or are filing Federal income tax return with their ITIN applications, unless they meet
a U.S. Federal income tax return to claim a refund of over-withheld tax one of the exceptions listed later in this publication.
are eligible to receive an ITIN. Generally, a U.S. Federal income tax return NOTE: Exceptions relate to the tax return filing requirement. They do not
must accompany the ITIN application, unless the individual meets one of relate to the tax purpose. Therefore, all individuals must have a tax purpose
the “exceptions” (see "Exceptions", later). for requesting an ITIN, whether or not a U.S. Federal income tax return is
ITINs are issued regardless of immigration status because both resident submitted to the IRS with Form W-7.
and nonresident aliens may have United States Federal tax filing and To determine if you have a filing requirement, see Publication 17, Your
payment responsibilities under the Internal Revenue Code. Federal Income Tax, or Pub. 519, U.S. Tax Guide for Aliens.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber4 5
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Examples of who needs an ITIN: TACs are available to:
■ A nonresident alien individual eligible to obtain the benefit of a ■ Assist taxpayers in the preparation of the Form W-7/W-(SP).
reduced tax withholding rate under an income tax treaty. See Pub. ■ Answer questions about Form W-7/W-7(SP).
515, Withholding of Tax on Nonresident Aliens and Foreign Entities. ■ Review and/or validate your identity. Designated TAC offices will
■ A nonresident alien individual not eligible for a SSN who is required verify original documentation and certified copies of documentation
to file a U.S. Federal income tax return or who is filing a U.S. tax from the issuing agency for primary and secondary applicants and
return only to claim a refund. dependents in person. For dependents, TACs can verify passports,
■ A nonresident/resident alien individual not eligible for a SSN who national identification cards, and birth certificates only.
elects to file a joint U.S. Federal income tax return with a spouse who ■ Forward your Form W-7/W-7(SP), and accompanying U.S. Federal
is a U.S. citizen or resident. income tax return, if applicable, to the IRS processing service
■ A U.S. resident alien (based on the substantial presence test) who center.
files a U.S. Federal income tax return but who is not eligible for a Telephone assistance is also available by calling the IRS toll-free number
SSN. For information about the substantial presence test, see Pub. at 1-800-829-1040 (inside the United States) for information and help in
519. completing your Form W-7/W-7(SP) and your tax return.
■ An alien spouse, claimed as an exemption on a U.S. Federal income International applicants may call 1-267-941-1000 (not a number) for
tax return, who is not eligible to obtain a SSN. Note: A spouse can be assistance. This number is not available for residents of the U.S.
claimed as an exemption only for tax year 2017 and prior. REMINDER: Use the most current version of
■ An alien individual eligible to be claimed as a dependent on a U.S. Form W-7 to avoid delays in processing or the
Federal income tax return but who is not eligible to obtain a SSN. application being returned to you. For your
To determine if an alien individual is eligible to be claimed as a convenience, you can download Form W-7 from
dependent on a U.S. Federal income tax return, see Pub. 501, our world wide website at https://www.irs.gov/
Dependents, Standard Deduction, and Filing Information and Pub. pub/irs-pdf/fw7.pdf, complete, print then sign the
519 Note: A dependent can be claimed as an exemption only for . Form W-7.
tax year 2017 and prior. Should spouses and dependents apply for
■ A nonresident alien student, professor, or researcher who is required or renew their ITINs?
to file a U.S. Federal income tax return but who is not eligible for a
For tax years 2018 through 2025, spouses and dependents should not
SSN.
apply for or renew an ITIN unless they are claimed for an allowable tax
If you have an application for a SSN pending, do not file Form W-7/W benefit or if they file their own tax return. The individual must be listed on
7(SP). Complete Form W-7/W-7(SP) only when the SSA notifies you an attached U.S. individual federal tax return with the schedule or form
that you aren't eligible for an SSN. Proof that the SSA denied your that applies to the allowable tax benefit.
request for a SSN must be included with your submission of Form W-7/
W-7(SP), whether you are attaching your U.S. Federal income tax return What is an allowable tax benefit?
or requesting an ITIN under one of the “exceptions”. For tax years after December 31, 2017, spouses and dependents are
To request a SSN, use Form SS-5, “Application for a Social Security NOT eligible for an ITIN or to renew an ITIN nunless they are claimed for
Card, (Original, Replacement or Correction)”. This form can be obtained an allowable tax benefit or they file their own tax return. Spouses and
from the SSA or downloaded from the IRS web site at https://www.ssa. dependents must be listed on an attached U.S. federal tax return and
gov/forms. To find out if you are eligible to obtain a SSN, contact your include the schedule or form that applies to the allowable tax benefit.
nearest SSA Office. An allowable tax benefit includes a spouse filing a joint return, head of
IMPORTANT NOTE: If you are filing for an extension of time to file a United household (HOH), American opportunity tax credit (AOTC), premium tax
States Federal income tax return (Form 4868 or Form 2688) or making credit (PTC), child and dependent care credit (CDCC), or credit for other
an estimated payment with Forms 4868, 2688, or Form 1040-ES/1040- dependents (ODC).
ES (NR), “Estimated Tax for Individuals/Estimated Tax for Nonresident Head of household (HOH). If Form W-7 is submitted to claim the HOH
Aliens” do not file the Form W-7/W-7(SP) with these forms. Write “ITIN filing status, then an attached tax return that lists the applicant as a
TO BE REQUESTED” wherever the ITIN or SSN is requested. An ITIN dependent is required. Dependent applicants must be your qualifying
will be issued only after you have filed a valid U.S. Federal income tax children or qualifying relatives and must either:
return and have met all other requirements. ■
Have lived with you for more than half the year (including temporary
How do I apply for an ITIN? absences), or
You must complete Form W-7/W-7(SP) and attach a valid U.S. Federal ■ Be your parent.
income tax return, unless you qualify for an exception. Include your See Pub 501 for more information.
original, or copy certified by the issuing agency of identity documents CAUTION: An ITIN will not be assigned or renewed for a HOH qualifying
along with the “letter of denial” from the SSA (if applicable). Because person who is not also claimed as a dependent on an attached tax
you are filing your tax return as an attachment to your ITIN application, return.
you should not mail your return to the address listed in the Form 1040, American opportunity tax credit (AOTC). If Form W-7 is submitted
1040A or 1040EZ instructions. Instead, send your return, Form W-7/W- to claim the AOTC, then an attached tax return and Form 8863 that list
7(SP) and proof of identity documents to the address listed in the Form the applicant are required. Dependent applicants must be qualifying
W-7 instructions: children or qualifying relatives of the taxpayer who claims the AOTC.
Internal Revenue Service See Pub. 970 for more information.
ITIN Operations Premium tax credit (PTC). If Form W-7 is submitted to claim PTC;
P.O. Box 149342 then an attached tax return that lists the applicant and Form 8962 are
Austin, TX 78714-9342 required. See Pub. 974 for more information.
You may also apply using the services of an IRS-authorized Child and dependent care credit (CDCC). If Form W-7 is submitted
Acceptance Agent or visit an IRS Taxpayer Assistance Center (TAC) to claim CDCC, then an attached tax return and Form 2441 that list the
instead of mailing the information to the IRS. Service at TACs is applicant as a qualifying person are required. See Pub. 503 for more
by appointment only. Appointments can be scheduled by calling information.
1-844-545-5640.
Credit for other dependents (ODC). If Form W-7 is submitted to claim
the ODC, the applicant must be listed on an attached tax return with
6 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 7
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the “Credit for other dependents” box checked next to their name.
Dependent applicants must be your qualifying children or qualifying IF YOU ARE THEN YOU MUST ATTACH
relatives who are U.S. residents or U.S. nationals. See Schedule 8812 (a) The surviving spouse ■ Form W-7
(Form 1040) and its instructions for more information. filing an original or ■ U.S. individual federal income
amended joint return with tax return
When will my ITIN expire? your deceased spouse ■ Documentation substantiating
“identity” and “foreign status”
ITINs that haven't been included on a U.S. federal tax return at least once of the deceased
in the last three consecutive tax years will expire. If your ITIN wasn’t (b) The court appointed ■ Form W-7
included on a U.S. federal tax return at least once for tax years 2018, executor or administrator ■ U.S. individual federal income
2019, and 2020, your ITIN will expire on December 31, 2021. ITINs with of the deceased’s estate tax return
middle digits (the fourth and fifth positions) “70,” “71,” “72,” “73,” “74,” filing an original tax return ■ Documentation substantiating
“75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,” “83,” “84,” “85,” “86,” “87” on behalf of the deceased “identity” and “foreign status”
or “88” have expired. ITINS with middle digits “90,” “91,” “92,” “94,” of the deceased along with
“95,” “96,” “97,” “98,” “99” IF assigned before 2013, have expired. ■ A court certificate showing your
appointment
Expired ITINs must be renewed in order to avoid delays in processing
your tax return. If you already submitted a renewal application and it was (c) Not the surviving ■ Form W-7
approved, you do not need to renew again. For more information, see spouse claiming a refund ■ U.S. individual federal income
on a joint return and there tax return
How do I renew my ITIN? later, or visit https://www.irs.gov/individuals/ was no executor or ■ Documentation substantiating
individual-taxpayer-identification-number. administrator of the “identity” and “foreign status”
deceased’s estate of the deceased along with
How do I renew my ITIN? appointed ■ Form 1310
ITINs only need to be renewed if there is a federal tax filing purpose for ■ A copy of the Certificate of
Death
the ITIN. You must complete Form W-7/W-7(SP), attach a valid U.S. Federal
income tax return, unless you qualify for an exception, and include your ■ If a Form W-7 is attached for a deceased taxpayer under 18 years of
original identification documents or certified copy from the issuing agency age, then one of the documents proving identity, foreign status and/
along with the “letter of denial” from the SSA (if applicable). Send your or U.S. residency must be a birth certificate, unless a passport with
complete package to: a U.S. date of entry into the United States is submitted.
Internal Revenue Service
ITIN Operations Where can I get a Form W-7/W-7(SP)?
P.O. Box 149342 Forms can be obtained by:
Austin, TX 78714-9342
Refer to "How Do I Apply for a new ITIN?" for services provided by ■ Calling 1-800-829-3676 within the continental United States only.
Acceptance Agents, IRS Taxpayer Assistance Centers (TACs), and toll-free Bulk quantities may also be ordered through this number.
services. ■ Using a personal computer to download Form W-7/W-7(SP) from our
Your Form W-7 ITIN renewal application will be processed at the IRS world wide web site at https://www.irs.gov/pub/irs-pdf/fw7.pdf
Austin Service Center listed above and your identification documents will ■ Visiting the nearest IRS Taxpayer Assistance Center
be returned within 60 days of receipt and processing of the Form W-7/ ■ Writing to:
W7(SP). For additional information, see "How long does it take to get an Internal Revenue Service
ITIN?”. National Distribution Center
REMINDER: Use the most current version of Form W-7 to avoid delays in 1201 N. Mitsubishi Motorway
processing or the application being returned to you. For your convenience, Bloomington, IL 61705-6613
you can access fillable Form W-7 at https://www.irs.gov/pub/irs-pdf/fw7.
pdf. Complete, print then sign the Form W-7. What information must be included on Form W-7/W-7(SP)?
Form W-7/W-7(SP) will request the following type of information:
What do I do if my name has changed since I received my ITIN?
■ Application type (check box)
If the change affects your legal name, you will need to request a name
change by sending a letter directly to the address listed under "Where ■ Reason you're submitting Form W-7
do I file my Form W-7/W-7(SP)?", later. Include an explanation of the ■ Applicant’s full name (and birth name if different)
circumstances leading to the change (marriage, divorce, etc.) and submit ■ Applicant`s mailing address
documentation to support your request. Examples include: ■ Applicant's foreign address
■ A copy of a marriage license. ■ Applicant's date and place of birth
■ A copy of a divorce certificate.
■ Applicant's country of citizenship
■ An official court related document validating the name change.
■ Information about a passport or visa
Deceased Taxpayers ■ Previously assigned ITIN on Line 6f (if renewing)
When an ITIN is being requested for a deceased taxpayer, the word ■ The signature of the applicant, or if the applicant is a dependent
“Deceased” and the date of death should be written across the top under the age of 18, it may be the signature of the parent, court
of the Form W-7. In addition to meeting all requirements in the Form appointed guardian or Power of Attorney. (see “Signature” later in
W-7 instructions for obtaining an ITIN, additional documentation to this Publication).
substantiate the death of the individual must be provided pursuant to
the chart below. NOTE: Applicants are required to file their Form
W-7/W-7(SP) with a valid U.S. Federal income tax
return attached, unless they meet an exception to
return filing (see "Exceptions").
General information for the completion of Form
W-7/W-7(SP) begins on Page 11.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber6 7
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Where do I attach my Form W-7/W-7(SP)? Acceptance Agents is available on the IRS website at https://www.irs.gov/
If you are applying for an ITIN, and required to file a U.S. Federal income individuals/international-taxpayers/acceptance-agent-program.
tax return with this form, attach Form W-7/W-7(SP) to the front of your NOTE: Acceptance Agents only assist in the application process and are
return. If you are applying for more than one ITIN for the same return not authorized to issue the ITIN directly.
(such as for a spouse or dependents) attach all Forms W-7/W-7(SP) in
the order that the individuals are listed on the tax return. Will I have to pay to get an ITIN?
The IRS does not require payment of a fee for issuing an ITIN. However,
Where do I file my Form W-7/W-7(SP)? fees may apply if you choose to use the services of an Acceptance
By Mail: Agent.
Mail your completed application, your original U.S. Federal income tax
return, if applicable, and any other substantiating or supporting When should I apply for my ITIN?
identification documents listed on the Supporting Documentation Table If you're applying for an ITIN, complete Form W-7/W-7(SP) as soon as
to: you are ready to file your U.S. Federal income tax return, since you must
Internal Revenue Service attach the return to your application. However, if you meet one of the
ITIN Operations exceptions to the tax return filing requirement, submit your completed
P.O. Box 149342 Form W-7/W-7(SP), along with your proof of “identity” and “foreign
Austin, TX 78714-9342 status” and the required supplemental documents to substantiate your
qualification for the exception, as soon as possible after you determine
If you are using a private delivery service you are covered by an exception. You can apply for an ITIN any time
send your Form W-7 package to: during the year; however, if the tax return you attach to Form W-7 is
Internal Revenue Service filed after the return’s due date, you may owe interest and/or penalties.
ITIN Operations If your ITIN has expired and the ITIN will be included on a U.S. federal tax
Mail Stop 6090-AUSC return, you must submit a renewal application. If your ITIN won’t be
3651 S. Interregional, Hwy 35 included on a U.S. federal tax return, you don’t need to renew your ITIN
Austin, TX 78741-0000 at this time.
CAUTION: Do not use the mailing address in the instructions for your
U.S. Federal income tax return; use the address above. Do not send a NOTE: Spouses and dependents who are renewing their ITINs to claim
copy of the return to any other IRS office. an allowable tax benefit will need to attach a U.S. federal tax return to
In Person: Designated IRS Taxpayer Assistance Centers (TACs) can Form W-7/W-7(SP). See "Do spouses and dependents need to renew
verify original documentation and certified copies of the documentation their ITINs?" earlier.
from the issuing agency for primary and secondary applicants and their How long does it take to get an ITIN?
dependents. For dependents, TACs can verify passports, national
identification cards, and birth certificates. These documents will be If you qualify for an ITIN and your application is complete, you will receive
returned to you immediately. Service at TACs is by appointment only. a letter from the IRS assigning your tax identification number usually
Appointments can be scheduled by calling 1-844-545-5640. See https:// within seven weeks (up to 11 weeks if requested during peak tax time
www.irs.gov/help/contact-your-local-irs-office for a list of designated (January 15 through April 30) or from abroad). Applications mailed from
TACs that offer ITIN document authentication service. TACs that don't abroad may take considerably longer. If you have not received a response
offer ITIN document authentication service will mail the original within the referenced time period, you may call 1-800-829-1040 (toll-free
documents, Form W-7, and tax return to the IRS Austin Service Center within the United States) to request the status of your application.
for processing. Taxpayers overseas can call 1-267-941-1000 (not a toll-free number).
Through Acceptance Agents: You can also apply through an Can I get an ITIN if I am an undocumented alien?
Acceptance Agent authorized by the IRS to facilitate the ITIN application
process for you. To obtain a list of authorized Acceptance Agents in your Yes, if you are required to file a U. S. Federal income tax return or qualify
to be listed on another individual’s tax return as a spouse or dependent,
area, visit the IRS website at https://www.irs.gov/individuals/ you must have either a valid SSN or an ITIN. Spouses and dependents can
international-taxpayers/acceptance-agent-program. only be claimed as exemptions for tax years prior to 2018. If you are an
REMINDER: Keep a copy of your application for your records. undocumented alien and cannot get a SSN, you must get an ITIN for tax
purposes. Remember, having an ITIN does not:
What are Acceptance Agents?
■ Give you the right to work in the United States,
Acceptance Agents (AAs) are persons (individuals or entities (colleges,
financial institutions, accounting firms, etc.)) who have entered into ■ Change your immigration status, or
formal agreements with the IRS that permit them to assist applicants in ■ Entitle you to the Earned Income Tax Credit or Social Security benefits.
obtaining ITINs. An AA will need to submit original documentation or
certified copies of the documentation from the issuing agency to the IRS Can I e-file a tax return with an ITIN?
for all applicants. Yes, however, you can only e-file a tax return using an ITIN in the
Certifying Acceptance Agents (CAAs) are individuals or entities who calendar year following the year in which you receive it. For example,
assume a greater responsibility. They are authorized to verify the if you apply for and receive an ITIN this year, you may not e-file any tax
applicant’s claim of “identity” and “foreign status”, by reviewing return (including prior year returns) using that ITIN, until next year.
supporting documentation and verifying the authenticity, accuracy and Due to IRS e-file limitations on prior year tax returns, you may only e-file
completeness of the documents for primary and secondary taxpayers returns for the current tax year and two prior tax years.
and dependents. CAAs can review, authenticate the original documents
or certified copies from the issuing agency, and submit to the IRS the Is the Form W-7 available in any foreign language?
completed Form W-7, U.S. federal income tax return, if applicable, with Yes, this form is available in Spanish as Form W-7(SP), Solicitud de
a copy of documents for primary and secondary taxpayers, except for Número de Identificación Personal del Contribuyente del Servicio de
foreign military identification card. For dependents, CAAs can only
verify passports and birth certificates. In addition, once the ITIN is Impuestos Internos.
issued, the CAA receives your number directly from IRS.
IRS does not charge a fee to obtain an ITIN, however, a person acting as
an AA/CAA may charge a fee for their services. A list of authorized
8 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 9
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school or the equivalent of a Ministry of Education. The school
DOCUMENTATION record must also be signed by a school official or ministry official.
What are the documentation requirements when applying for The record must be dated and contain the student's name, course
an ITIN? work with grades (unless under age 6), date of grading period(s)
The Form W-7 Application must be accompanied by the following (unless under age 6), and school name and address. If a date of
documentation when applying for an ITIN: entry into the United States is required for the applicant, the school
record must be from a U.S. facility, unless the applicant is a
1. For applicants requesting an ITIN, a valid U.S. Federal income tax dependent of U.S. military personnel stationed overseas or is from
return for which the ITIN is needed and, if applicable, the letter Canada or Mexico and the applicant is claimed for an allowable tax
of denial from the SSA if not eligible to receive an SSN (See benefit.
Employment Issues, later). However, if one of the exceptions to ■
Medical records are valid only for dependents under the age of 6.
the tax return filing requirement applies, you must also attach the
Medical records will be considered current if the date displayed on
documentation that is required to support that exception.
the medical record is not more than one (1) year from the date of last
2. The original documents or copies of documents certified by the immunization or provider letter. The only acceptable medical record
issuing agency that substantiate the information provided on is a shot or immunization record which documents the patient's
the Form W-7/W-7(SP). The supporting documentation must be name and chronological dates of the patient's medical history
consistent with the applicant’s information provided on Form and care. The record must contain the child's name, date of birth,
W-7/W-7(SP). For example, the name, date of birth and country of and verifiable address. It must also document the name, address
citizenship on the document you submit, must be the same as lines and phone number of the doctor, hospital, or clinic where the last
1a, 1b, 4 and 6a of the Form W-7/W-7(SP). treatment was administered. If this information is not included
NOTE: IRS will mail your original documents (passport, etc.) back to you on the medical record you must provide a dated letter on official
at the mailing address you entered on your Form W-7. If you plan to letterhead from the federal authority, physician, hospital or clinic
move, ensure that you use a mailing address where you will be able who administered the latest care of the child. If a date of entry into
to receive your mail. By visiting a designated IRS TAC office to apply the United States is required for the applicant on Form W-7 Line 6d,
for an ITIN, an IRS employee can review your original documents or the medical record must be from a U.S. facility.
certified copies and return them to you immediately. This alleviates any “Original” documents you submit will be returned to you. You do not
long delays waiting for your original documentation (passports, etc.) to need to provide a return envelope. “Copies” of documents will not be
be returned to you by mail. Service at TACs is by appointment only (see returned. If your original documents are not returned within 60 days,
Page 7 for additional information on TAC offices). you may call the IRS (see “Telephone Help”) to inquire as to the status.
Applicants are permitted to include a prepaid Express Mail or courier
Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then
envelope for faster return delivery of their documents. return the documents in the envelope provided by the applicant.
The documentation you present must:
1. Verify your identity by containing your name and photograph and What documents are acceptable as proof of identity and
support your claim of foreign status. (see “Supporting Documentation foreign status?
Table” in the Exhibits). IRS has streamlined the number of documents the agency will accept
2. Be an original document as proof of identity and foreign status to obtain an ITIN. If you submit an
original passport or a certified copy of a valid passport you do not need
3. Be a copy of an original document if you do any of the following: to submit any other documents from the list below.
Have the copies certified by the issuing agency of the original
However, passports without a date of entry into the United States for
record.
dependents who are not from Canada or Mexico, or dependents of U.S.
Officers at U.S. Embassies and Consulates overseas may provide military personnel stationed overseas cannot be used as a stand-alone
certification and authentication services. Contact the Consular document. Additional original documentation to verify U.S. residency
Section, American Citizens Services of the U.S. embassy or must be provided by these applicants. See Dependency/Exemption
consulate in advance to determine the hours of operation for Issues on Page 10.
these services.
NOTE: Copies of a passport must include the U.S. visa pages if a visa is
4. Notarized copies are only acceptable for dependents and spouses of required for your Form W-7 application.
U.S. military personnel applying from overseas without an SSN who
If you do not have a passport, you must provide a
need an ITIN. Military spouses use box "e” Form W-7 and dependents combination of current documents (at least two
use box “d”. A copy of the service member's U.S. military ID will be or more) that show your name and photograph
required or the applicant must be applying from an overseas APO/FPO and support your claim of identity and foreign
address. A copy of the service member's U.S. military ID is required to status. With the exception of children under 14
be included with the application if the documents are notarized. years of age (under 18 years of age if a student),
at least one document you present must contain
NOTE: Spouses and dependents can only be claimed as exemptions for
a recent photograph. If you are requesting an
tax years 2017 and prior.
ITIN as a “dependent”, documentation to prove “foreign status” and
5. Be current, i.e. not expired. The definition of “current” for applying for “identity” must include a civil “Birth Certificate”, unless a Passport is
an ITIN is as follows: submitted.
■ Birth certificates do not contain expiration dates and, therefore, will NOTE: If you submit copies of original documents that display information
be considered current. on both sides (front and back), the copy that is submitted must also show
■ Passports and National Identification cards displaying an “expiration” the information from both sides of the document.
date will be considered current only if the date displayed on Listed below are the only documents that will be accepted by IRS:
the document has not expired prior to the date the Form W-7/ 1. Passport (stand-alone document)*
W-7(SP) is submitted.
2. United States Citizenship and Immigration Services (USCIS)
■ School records submitted as identification documentation will be photo identification
accepted only if they are for a school term ending no more than 12
3. Visa issued by the US Department of State
months from the date of the Form W-7 application. The school record
must consist of an official report card or transcript issued by the 4. United States driver’s license
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber8 9
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5. United States military identification card Exception 1. Third Party Withholding on Passive Income;
6. Foreign driver’s license ■ Third Party Withholding on Passive Income. IRS information
7. Foreign military identification card reporting and/or tax withholding is required and apply to third
8. National identification card. The document must be current, parties (frequently banks and other financial institutions), who will
and contain the individual’s name, address, photograph, date of request a TIN from you to enable them to comply with U.S. Treasury
birth and expiration date (i.e. Mexican Matricula card) Regulations. To obtain an ITIN under this exception, you must include
9. U. S. State identification card supporting documentation with your Form W-7/W-7(SP) showing that
you own an asset that generates income subject to IRS information
10. Foreign voter’s registration card reporting and/or tax withholding requirements that will take place
11. Civil birth certificate ** within the current tax year. An original letter or signed statement
12. Medical records (dependents only – under 6 years of age;)** from your bank, financial institution or withholding agent must be
13. School Records (dependents only under 18 years of age if a attached.
student) **
* Passport must have a date of entry into the United States for dependents, unless Exception 2. Wages, Salary, Compensation and Honoraria
they are dependents from Canada or Mexico, or are dependents of U.S. military Payments with Tax Treaty Benefits Claimed; Scholarships,
personnel stationed overseas Fellowships and Grants with Tax Treaty Benefits Claimed;
Scholarships, Fellowships and Grants – No Tax Treaty Benefits
**May be used to establish foreign status only if documents are foreign.
Claimed; or Gambling Winnings with Tax Treaty Benefits
NOTE: You may subsequently be requested to provide a certified Claimed
translation of foreign language documents. ■ Wages, Salary or Compensation and Honoraria Payments* - Tax Treaty
If you have applied for a Social Security Number, but the Social Security Benefits claimed. IRS information reporting and tax withholding is
Administration has denied your request, your ITIN application must also required by law and apply to third parties who will request a TIN from you
contain an official letter, form, or other documentation from the SSA providing to enable them to comply with U.S. Treasury Regulations. To obtain a TIN
proof that your application was denied. (This pertains only to persons who under this exception, you must attach a letter from the SSA denying your
have been issued a Visa from the U.S. Department of State that enables them request for a Social Security Number.
to obtain a SSN.) This proof must be attached to your Form W-7/W-7(SP) or * Individuals present in the U.S. who are receiving honoraria payments only, do not
your application for an ITIN will be rejected. have to apply for a SSN or submit letter of denial from the SSA. A letter from the
Students who enter the U.S. on an “F”, “J”, or “M” visa, but who will Authorized School Official who extended the invitation will suffice.
not be employed and are here only for the purpose of study, or persons ■ Scholarship, Fellowship or Grant Income. IRS information reporting
present in the U.S. who are receiving only honoraria payments, do not and/or tax withholding is required by law and apply to third parties
have to go to the SSA to try and obtain a Social Security Number first. who will request a TIN from you to enable them to comply with U.S.
A letter from the Designated School Official (DSO), Responsible Officer Treasury Regulations. Students on a F-1, J-1 or M-1 visa who will
(RO) or Authorized School Official can be submitted in lieu of a letter not be working while studying in the U.S., will not have to apply for
from the SSA when a U.S. Federal income tax return is attached or when a SSN. Student and Exchange Visitor Program (SEVP) approved
an exception is being claimed. Student and Exchange Visitor Program institutions for non-resident alien students and exchange visitors,
(SEVP) approved institutions for non-resident alien students and their spouses and dependents classified under section 101(a)(15)(F),
exchange visitors and their dependents classified under section 101(a) (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)
(15)(F), (M) or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a) (15)(F), (M) or (J)} An original certification letter is required for each
(15)(F), (M) or (J)} A certification letter is required for each Form W-7 Form W-7 application: primary, associated secondary (spouse) and
application: primary, associated secondary (spouse) and dependent(s). dependent(s).
(See the Exception Chart at the end of this publication.) ■ Gambling Winnings – Tax Treaty Benefits claimed. If you are a
What is a National Identification Card? nonresident alien visitor with gambling winnings, your Form W-7/W-
Some foreign governments issue identification cards to their citizens. 7(SP) will be processed under an exception (2) only if submitted
IRS will accept these cards as proof of identity and foreign status in through the appropriate gaming official serving as an authorized
combination with other documents described above if the card is ITIN Acceptance Agent.
current (i.e. not expired) and contains the applicant’s name, address, Exception 3. Third Party Reporting of Mortgage Interest
photograph, and date of birth. Under the Internal Revenue laws, most recipients (lenders) of home
mortgage interest report the amount of interest they receive from the
EXCEPTIONS borrower to both the IRS and the borrower. This reporting is usually done
on a Form 1098, Mortgage Interest Statement. First time filers who secure
What are the “exceptions” to the requirement to attach a U.S.
a home loan may seek an ITIN to provide to their lender.
Federal income tax return?
ITIN applicants must attach a valid U.S. Federal income tax return to their Exception 4. Third Party Withholding – Disposition by a
Form W-7 application, there are limited circumstances under which an Foreign Person of United States Real Property Interest
ITIN will be issued without an attached return. If any of the five A tax withholding obligation is generally imposed on a buyer or other
exceptions listed below apply to you, you will not need to attach a tax transferee (withholding agent) when a United States real property
return to your W-7/W-7(SP). interest is acquired from a foreign person. This withholding serves
These exceptions are explained in detail in the Exhibit section at end to collect the tax that may be owed by the foreign person. In some
of this Publication. If you claim an exception to the requirement to instances, the foreign person may apply for a withholding certificate to
submit a valid original U.S. Federal income tax return with Form reduce or eliminate withholding on the disposition of the real property.
W-7/W-7(SP) you must submit proof of your claim instead of the tax An ITIN would be needed for this transaction. This exception may also
return. apply if you have a notice of non-recognition under Treasury Regulations
NOTE: Applicants with a VISA that is valid for employment, and who will be section 1.1445-2(d)(2). See the Exception Tables for more details on
employed in the U.S., should first apply for a SSN with the Social Security Exception 4.
Administration (SSA). Exception 5. TD-9363.
If you are unable to obtain a SSN after completing Form SS-5, a denial This exception may apply if you have an IRS reporting requirement under
letter from the SSA must be attached to your Form W-7/W-7(SP) or your Treasury Decision 9363 and are submitting Form W-7, and supplemental
application will be rejected. Remember, you are not eligible for an ITIN if documentation. See the Exception Tables for more details on Exception 5.
you are eligible to obtain a SSN.
10 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 11
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DEPENDENCY/EXEMPTION ISSUES EMPLOYMENT ISSUES
Are ITINs valid for work purposes?
(See IRS Publication 501, Dependents, Standard Deduction, and Filing
Information, for who qualifies to be claimed as a dependent.) ITINs do not authorize individuals to work in the United States and are
not valid for employment purposes. However, if you are required to file
What are the rules for proof of residency for dependents? a U. S. Federal income tax return and are ineligible to receive a SSN, you
Residents of Mexico, Canada, or U.S. nationals must use the same rules as must obtain an ITIN.
U.S. citizens to determine who is a dependent and for which dependents
exemptions can be claimed. For residents of the Republic of Korea Which aliens are eligible to receive Social Security Numbers?
(South Korea) there are two additional requirements, and for students Certain aliens by virtue of their nonimmigrant status are authorized
and business apprentices from India they must also be able to claim the to work in the United States. Some of the individuals must apply to
benefits of the United States-India tax treaty. See Pub. 501 for additional the United States Citizenship and Immigration Services (USCIS) for an
information and to determine who may qualify as a dependent. Employment Authorization Document (EAD). Any nonresident alien
holding an EAD, or who is already authorized to work in the United States,
NOTE: Dependents can be claimed as exemptions only for tax years 2017 is eligible to receive a SSN.
and prior.
If you have an EAD, do not complete a Form W-7/W-7(SP) application
The dependent for which the Form W-7 is being submitted must be listed
unless the SSA has rejected your request for a SSN. Supporting
on the attached U.S. Federal income tax return.
documentation from the SSA substantiating the denial must be attached
If a passport does not have a date of entry into the United States, and to your application. For more information on who is eligible to receive
reason for applying is “d,” the applicant is required to provide additional a Social Security Number, refer to the Social Security Administration
original documentation to verify U.S. residency as listed below (unless website at http://www.socialsecurity.gov.
the applicant is from Canada or Mexico or is a dependent of U.S. military
personnel stationed overseas): What student visas qualify for employment?
Students who enter the United States under certain U.S. visas may be
· If under 6 years of age: A U.S. medical record, U.S. school record, or eligible to work in the United States. For more information on who is eligible
U.S. state identification card that lists the applicant's name and U.S. to work and who must apply for an EAD, refer to the U.S. Citizenship and
address, or a U.S. visa. Immigration Services (USCIS) web site at https://www.uscis.gov.
· If at least 6 years of age but under 18 years of age: A U.S. school
record, U.S. state identification card, or driver's license that lists the Which foreign students qualify for ITINs?
applicant's name and U.S. address, or a U.S. visa. The employment rules for foreign students in the United States are set
· If 18 years of age or older: A U.S. school record, rental statement from forth in appropriate United States Customs and Immigration Services
a U.S. property, utility bill for a U.S. property, or a U.S. bank statement, (USCIS) laws and regulations. Information on these laws and regulations
U.S. state identification card or driver's license that lists the applicant's can be obtained from the nearest USCIS office, the USCIS website at
name and U.S. address, or a U.S. visa. https://www.uscis.gov. or the appropriate office of the foreign students’
university or learning institution. Generally, foreign students eligible to
NOTE: If your request for an Adoption Taxpayer Identification Number work in the United States, and who will be employed, should apply for
(ATIN) has been denied your dependent may be eligible for an ITIN. If you a SSN. However, if they are denied a SSN, they may be eligible to apply
live abroad and are requesting an ITIN for a foreign child who has been for an ITIN by attaching the documentation from the SSA, substantiating
adopted or legally placed in your home pending adoption, remember to the denial, to their Form W-7. (See the Exception Chart in the back of this
include a copy of the legal documents evidencing your relationship to publication for additional information on F-1, J-1 and M-1 students).
the child.
GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP)
Line by Line Instructions for Completing Form W-7/W-7(SP).
Please ensure that each line on Form W-7 is completed. If any of the fields are left blank or the information is not valid, the Form W-7 application will
be suspended or rejected for incomplete or missing information. Enter N/A on the lines that do not pertain to you.
NOTE: If you discover that you have made an error on a Form W-7 that has already been submitted to the IRS, please do not file another Form W-7
with the correct information. Instead, wait until you have received correspondence from the IRS requesting the documentation or information
and send it with your reply.
Application Type:
You must check only one box to indicate whether you are a first-time applicant applying for a new ITIN, or seeking to renew an existing ITIN. If you check
“Renew an Existing ITIN”, you must also complete Lines 6e and 6f of Form W-7/W-7(SP).
Reason You're Submitting Form W-7/W-7(SP):
New and renewing ITIN applicants must check a box to indicate the reason they are submitting Form W-7. If more than one box applies to you, check the
box that best explains your reason for submitting the Form.
Note: If you check box “a” or “f”, then box “h” may also be checked. Treaty Country and Treaty Article must also be present, if applicable. Refer to IRS
Publication 901, “U.S. Tax Treaties,” if you need additional information.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber10 11
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IF THEN
Box “a” or Box “f” is checked and a tax treaty The “treaty country” and “treaty article number” must be entered in the space provided under box h.
benefit is being claimed
Box "d" is checked The relationship to US citizen/resident alien must be present in the space provided.
Box “d” or “e” is checked The full name and SSN or ITIN of the U.S. person who is the citizen/resident alien must be present in
the space provided.
Box “h” is checked The information describing in detail the reason that the ITIN is being requested must be present in
the space provided.
Note: Statements such as “Renewing an ITIN” or “ITIN renewal” are not valid reasons.
Box “f” or “g” is checked A copy of the individual’s visa must be attached unless they are entering the U.S. from Canada,
Bermuda, Bahamas, Cayman Islands or Turks and Caicos Islands.
Note: See “Exhibits” at the end of this publication for examples of completed Forms W-7
Line 1 – Name:
L.1a. Enter your legal name as it appears on your documents. This entry should reflect your name as it will appear on a United States Federal income tax
return. Caution: Your ITIN will be established using this name. If you do not use this name on your tax return, the processing of the tax return may be
delayed until discrepancies are resolved.
Note: Renewing applicants whose legal names have changed since the original assignment of their ITIN must submit documentation to support the legal
name change. See “What do I do if my name has changed since I received my ITIN?”, earlier. Attach the supporting documentation to Form W-7.
L.1b. If an entry is present, it must reflect the applicant's name as it appears on their birth certificate.
Line 2 - Applicant’s Mailing Address:
If a mailing address is used that is different from the address where the applicant normally resides (Line 3), then the address must include the street, city/
town, province (if any), state/country and zip/foreign postal code.
Note: Do not use a P.O. Box or an “in care of” (c/o) address instead of a street address if you are entering just a “country name” on Line 3.
Line 3 – Foreign Address:
Enter your complete foreign address (non-U.S.) including street, city/town, province (if any), country and foreign postal code, in the country where you
permanently or normally reside outside of the U.S.* If the foreign address is the same as the address on line 2, re-enter the address on line 3. If you're
claiming a benefit under an income tax treaty with the United States, the income tax treaty country must be the same as the country listed on line 3. If you
do not have a permanent residence due to relocation to the U.S., enter only the “name” of the foreign country where you last resided **. However, if reason
for applying "b" is checked, you must provide the complete foreign mailing address.
Do not enter a post office box or an “in care of” (c/o) address on this line. If you do your application may be rejected.
12 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 13
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*
**
Line 4 – Birth Information:
Enter your date of birth in month/day/year format (i.e. July 7, 19xx would be entered as 07/07/19xx) and your country of birth. If available, provide the city
and state or province. You must identify the country in which you were born. To be eligible for an ITIN, your birth country must be recognized as a foreign
country by the U.S. Department of State.
Line 5 – Gender:
Check the appropriate box for your gender.
Line 6 – Other Information:
L.6a. Country(ies) of Citizenship.
Enter the complete country name in which you are a citizen. Two (2) countries may be listed where dual citizenship applies. If two countries are listed,
separate the countries with a slash (/). Enter the complete country name(s); do not abbreviate.
L.6b. Foreign Tax Identification Number.
If your country of residence has issued you a tax identification number, enter that number on line 6b. For example, if you are a resident of Canada you
would enter your Canadian Social Insurance Number.
L.6c. Type of U.S. Visa
Enter only U.S. nonimmigrant visa information. Include the USCIS classification, number of the visa, and the expiration date in month/day/year format. For
example, if you have a F-1 visa that is numbered 11111111, and has an expiration date of June 13, 2023, you would enter it as “F-1”, “No.11111111”,
“06/13/2023”.
Individuals who checked reason box “f” (student, professor or researcher) must submit a passport evidencing a valid visa issued by the US Department
of State.
L.6d. Identification Documents.
Check the appropriate box. If the “other” box is checked, then write-in the type of documentation in the space provided. If the applicant presents a valid
passport, then no other documents are necessary to prove “identity” and “foreign status”. A passport with a date of entry into the United States is the
only stand-alone document for dependents. If you do not have a passport, you must use the documents listed under the Supporting Documentation
Table and you will be required to provide more than one current document to verify your identity and foreign status. With the exception of children under
14 years of age (under 18 years of age if a student), at least one document you present must contain a recent photograph. A birth certificate must be one
of the documents used to prove “foreign status” and “identity” for a dependent under the age of 18 unless a valid passport is presented.
REMINDER: If you are submitting multiple documents use only the information from one of those documents to complete Line 6d. Enter the information
for the second document on a separate sheet of paper and attach to Form W-7/W-7(SP).
Enter the name of the State or Country or other issuer, the identification number (if any) appearing on the document(s), the expiration date, and the date
on which you entered the United States for the purpose for which you are requesting ITIN. The “entry date in U.S.” must contain the complete date on
which you entered the United States (if applicable). The date should be entered in month/day/year format. (i.e. February 14, 2017 would be entered as
02/14/2017). If you have not entered the U.S. enter “N/A” on this line. You may subsequently be requested to provide a certified translation of foreign
language documents.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber12 13
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L.6e/6f. Previous ITIN or Internal Revenue Service Number (IRSN).
If you previously received an ITIN and/or an Internal Revenue Service Number (IRSN) from the IRS, check the "Yes" box and complete line 6f. If you never
had an ITIN or an IRSN, or if you don't know your ITIN or IRSN, check the No/Don't Know box.
An IRSN is a nine-digit number issued by the IRS to persons who file a return and make a payment without providing a taxpayer identifying number.
You would have been issued this number if you filed a U.S. Federal income tax return and did not have a Social Security Number. This temporary TIN
will appear on any correspondence the IRS sent you concerning that return.
If you're submitting Form W-7 to renew your ITIN, you must include your previously assigned ITIN on line 6f to avoid delays in processing your Form W-7.
L.6g. Name of college/university/or company – (must be completed only if reason box “f” is checked).
If you checked reason box “f”, you must provide the name of the educational institution and the city and state in which it is located. You must also indicate
your length of stay.
If you are temporarily in the United States for business purposes, you must provide the name of the company with whom you are conducting your business
and the city and state in which it is located. Also enter your length of stay in the U.S.
Reason box f:
Line 6g
SIGNATURE
Who can sign the Form W-7/W-7(SP) if the applicant is a Who can sign the Form W-7/W-7(SP) if the applicant cannot
dependent under 18 years of age? sign their own name?
If the applicant is under 18 years of age the applicant, their parent or If an applicant cannot sign their name, then they must sign their mark,
court appointed guardian can sign if the child can not. The individual (if for example an "X" or a thumbprint, in the presence of a witness. The
other than the applicant) must type or print his or her name in the space witness's signature is also required and must be identified as a witness.
provided and check the appropriate box that indicates their relationship
to the applicant. If the individual is signing as a court-appointed
guardian, a copy of the court-appointment papers showing the legal MAILING THE APPLICATION
guardianship must be attached. Where should I mail my application?
Adults other than a parent or court appointed guardian can sign the Mail your Form W-7/W-7(SP) to the following address:
Form W-7, only if a Form 2848, Power of Attorney and Declaration Internal Revenue Service
of Representative, has been signed by a parent or court-appointed ITIN Operations
guardian authorizing the individual to sign for the applicant. P.O. Box 149342
Austin, TX 78714-9342
Who can sign the Form W-7/W-7(SP) if the applicant is a If you are using a private delivery service and need to provide a street
dependent 18 years of age or older? address, send your form W-7 package to:
If an applicant is 18 years of age or older, the applicant or a court Internal Revenue Service
appointed guardian can sign or appoint a parent or another individual ITIN Operations
to sign. The individual (if other than the applicant) must type or print Mail Stop 6090-AUSC
their name in the space provided and check the appropriate box that 3651 S. Interregional, HWY 35
indicates their relationship to the applicant. If the individual is signing Austin, TX 78741-0000
as a court-appointed guardian, a copy of the court-appointment papers
showing the legal guardianship must be attached. Individuals other than
the applicant or a court-appointed guardian must attach a Form 2848 ADDITIONAL INFORMATION
from the applicant or court-appointed guardian authorizing them to sign Where can I go to get help with my ITIN application?
the Form W-7. You may call the IRS toll-free number at 1-800-829-1040 (inside of
the United States) for information about where to go to get help in
Note: All Powers of Attorney (POAs) submitted to the IRS must be in completing your Form W-7/W-7(SP) and U.S. Federal income tax return.
English. Any POAs received in a foreign language will be considered International applicants may call 1-267-941-1000 (not a toll-free
invalid unless accompanied by a certified English translation. The POA number) for assistance. (This number is not available for residents of
must clearly state the purpose for which it is intended under the “tax the U.S.)
matters” section. Refer to the IRS web site at https://www.irs.gov/forms- You may schedule an appointment to visit a designated* IRS Taxpayer
pubs/about-form-2848 for additional information on Power of Attorney. Assistance Center (TAC) by calling 1-844-545-5640. IRS personnel are
available to:
■ Assist taxpayers in the preparation of the Form W-7/W-7(SP);
■ Answer questions about Form W-7/W-7(SP);
14 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 15
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■ Review and/or validate your original documents or certified copies; Does the “National Identity” card include the “Mexican
■ Help you respond to an IRS notice regarding your application for an Matricula” card as acceptable identification for applying for
ITIN; and an ITIN?
■ Forward your Form W-7/W-7(SP), and accompanying U.S. Federal The Matricula card is an acceptable form of identification when applying
income tax return if appropriate (see “Exceptions”) to the Austin Service for an ITIN.
Center.
Can I send in a photocopy of my documentation?
*To find a list of local IRS TACs, proceed to the IRS website at https:// You may only send in photocopies of original documentation that have
www.irs.gov/help/contact-your-local-irs-office. been certified by the issuing agency.
You may also use the services of an IRS-authorized Acceptance Agent.
For more information, see "What are Acceptance Agents?", earlier. What are the rules for the Earned Income Tax Credit (EITC) as
they relate to an ITIN?
Where can I obtain additional information to help me with my A taxpayer using an ITIN is not eligible for EITC. To claim the EITC the
ITIN application? claimant must file a return as a citizen or legal resident of the United
For details on resident and nonresident alien status and the tests for States on Form 1040. In addition, the claimant, spouse and qualifying
residency (including the substantial presence test), see Publication 519. child(ren) listed on the return must have valid “work related” Social
For details on individuals who can be claimed as dependents and on Security Numbers. If the claimant is married, he or she must file a
obtaining a SSN for a dependent, see Publication 501 and Publication return using the Married Filing Joint status (for the exception to this rule,
519. see Publication 501, Marital Status – “Married Persons Living Apart”).
These publications are available free from the IRS. To order the What are the rules for the Child Tax Credit (CTC) and Additional
publications: Child Tax Credit (ACTC) as they relate to an ITIN?
■ Call 1-800-829-3676 within the continental United States only. Bulk Beginning with tax year 2018, your child must have a Social Security
quantities may also be ordered through this number. Number (SSN) issued by the Social Security Administration before the
■ Request a copy by mail by writing to: due date of your tax return (including extensions) to be claimed as a
qualifying child for the Child Tax Credit (CTC) or Additional Child Tax Credit
IRS (ACTC). Children with an ITIN can't be claimed for either credit. Refer to
National Distribution Center Schedule 8812 (Form 1040) and its instructions for more information.
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613 What are the rules for the Credit for Other Dependents (ODC) as
■ Visit your nearest IRS TAC (Taxpayer Assistance Center) they relate to an ITIN?
■ Download a copy from the IRS web site at https://www.irs.gov/ If your child doesn't have a valid SSN, your child may still qualify you for
publications. the Other Dependents Credit (ODC). This is a non-refundable credit of up
to $500 per qualifying person. If your dependent child lived with you in
Where can I call to get help with my Form the United States and has an ITIN, but not an SSN, issued by the due date
W-7/W-7(SP) application? of your 2018 return (including extensions), you may be able to claim the
If after reading the Form W-7/W-7(SP) instructions and our free Other Dependents Credit (ODC) for that child. Refer to the instructions of
publications, you are still not sure how to complete your application or your federal tax return for more information.
have additional questions, you may call IRS for assistance at any of the Can an ITIN be used to file a delinquent or amended return for
telephone numbers listed below. prior years?
■ Inside the United States at 1-800-829-1040. Assistance provided An ITIN can be used for any valid, delinquent or amended tax returns
to callers from Alaska and Hawaii will be based on the hours of (income, estate, gift or refund claim). Furnishing an ITIN on a return does
operation in the Pacific Time zone. not eliminate your need to satisfy the eligibility standards for claiming
■ Outside the United States only, you may call 1-267-941-1000 (not specific tax benefits. If the U.S. Federal income tax return you attach to
a toll-free number). Form W-7 is filed after the return’s due date, you may owe interest and/
or penalties. You should file your current year tax return by the prescribed
due date.
FREQUENTLY ASKED QUESTIONS AND ANSWERS
What are the documentation requirements when applying for Are ITINs valid for dependents if I file a delinquent U.S. Federal
an ITIN? income tax return?
ITINs will be accepted for dependents on current and delinquent returns.
The applicant will need to submit documentation that is current (has not Dependents can be claimed only when the dependency tests are met.
expired), and that proves both identity and foreign status (i.e. contains
name, address, photograph and supports the foreign status claim.) NOTE: Dependents can be claimed as exemptions only for tax years 2017
For the definition of “current” for ITIN purposes, see “Documentation”. and prior.
A passport is the only document that can stand-alone and provide all
of the information required. However, for dependents, the passport is a What steps do I have to take when I have an ITIN and become
stand-alone document only if it contains a date of entry into the United eligible for a Social Security Number?
States. If no date of entry into the United States is present, proof of U.S. Make proper application for a SSN and upon receipt advise the IRS in
residency must also be submitted, unless the applicant is from Canada writing of your new SSN. Your correspondence should be sent to the
or Mexico or is a dependent of a U.S. military service member stationed address listed for filing your U.S. Federal income tax return. The new SSN
overseas. If a passport is not submitted, the applicant will need to will become the primary number and must be used for all future filing
provide at least two separate documents as proof of identity and foreign purposes. The IRS will void the ITIN. All prior tax information under the
status (one being a civil birth certificate for a dependent under age 18). ITIN will be associated with the new SSN.
With the exception of children under 14 years of age (under 18 years of What do I do if I think I once had a SSN, but I’m not sure?
age if a student), at least one must include a recent photograph. Check with the SSA before applying for an ITIN. The SSA website is
located at https://www.ssa.gov/.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber14 15
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| What documentation will I need to advise the IRS that the What do I do if my address has changed since I received my Social Security Administration will not provide me with a SSN? ITIN? If you are eligible to obtain a SSN, the IRS will not issue you an ITIN If you change your street address or mailing address, you should unless you can document that the SSA denied your request for a SSN. complete a Form 8822 (Change of Address) and send it directly to the Supporting documentation (such as a letter or statement) from the SSA IRS address in that form’s instructions. substantiating the denial must be attached to your application. If you are a student on an F-1, J-1 or M-1 visa who will not be working while Will the IRS issue ITINs to individuals that are experiencing studying in the U.S., you will no longer have to apply for a SSN first. You delays in securing a SSN? will be permitted to provide a letter from your Designated School Official The IRS will not issue ITINs in such situations. If a person is entitled to a (DSO) or Responsible Officer (RO), stating that you will not be securing Social Security Number, then they are not eligible for an ITIN. employment in the U.S. or receiving any type of income from personal services. Additionally, you will be permitted to provide a letter from your Authorized School Official if you have been invited to the United States for a specific presentation and will be receiving an honoraria payment. What do I do if I think I once had a temporary Internal Revenue Service Number (IRSN)? If you had a temporary Internal Revenue Service Number (IRSN), but are unsure or cannot recall the number, indicate on Line 6f of Form W-7/W- 7(SP) that you might have previously had such a number(s) and the name under which you think the number was issued. IRS will perform research to locate your number as part of the processing of your W-7/W-7(SP). 16 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 17 |
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EXHIBITS
SUPPORTING DOCUMENTATION TABLE
An “X” in the “Foreign Status” and/or “Identity” column, indicates that the supporting documentation satisfies that category.
An original passport is the only stand-alone document that proves both "foreign status" and "identity". If a passport is not submitted, a combination
of at least two other current (unexpired) documents that show the applicant's name and photograph, and supports their claim of foreign status must
be provided. With the exception of children under 14 years of age (under age 18 if a student), at least one document submitted must contain a recent
photograph. Note: For dependents, the passport must have a date of entry into the United States to be a stand-alone document, unless the dependent is
from Canada or Mexico or a dependent of U.S. military personnel stationed overseas. If a passport without a date of entry into the United States is submitted
for a dependent, they must also submit additional original documents to prove U.S. residency. SeeDependency/Exemption Issues in this Publication.
Type of Supporting Documentation Foreign Status Identity
PASSPORT (the only stand-alone document) * X X
United States Citizenship and Immigration Services (USCIS) Photo Identification X X
Visa issued by the US Department of State. X X
United States Driver’s License X
United States Military identification Card X
Foreign Driver’s License X
Foreign Military Identification Card X X
National Identification Card (must be current, and contain name, photograph, address, date of birth and
X X
expiration date)
United States State Identification Card X
Foreign Voter’s Registration Card X X
Civil Birth Certificate (Required if under age 18 unless a passport is presented) X ** X
Medical Records (valid only for dependents under age 6) X ** X
School Records (valid only for dependents under age 18) X ** X
* Passport must have a date of entry into the United States for dependents, unless from Canada or Mexico or dependents of U.S. military personnel stationed overseas
** May be used to establish foreign status only if documents are foreign.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber16 17
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EXCEPTIONS TO THE TAX RETURN FILING REQUIREMENT CHART
EXCEPTION #1
Third Party Withholding on Passive Income
Information reporting and withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to
enable them to file information reports that are required by law.
■ Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax;
■ Form 1042-S, Foreign Person’s United States Source Income Subject to Withholding from Distributions from Pensions, Dividends, Annuities, Interest,
Retirement, Profit- Sharing Plans, IRA, Insurance Contracts, etc.;
■ Form 1099-INT, Interest Income
■ Schedule K-1, Partner’s share of income, Credits, Deductions, etc.
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
Third Party Withholding Documentation to be submitted by individuals
Persons who are eligible to Claim Exception 1 include:
on Passive Income who are eligible to claim Exception 1:
1(a) Individuals who are partners of a U.S. or foreign 1(a) To support Exception 1(a), submit a copy of
partnership that invests in the U.S. and who own assets that the portion of the partnership or LLC Agreement;
generate income subject to IRS information reporting and/or displaying the partnership’s EIN (Employer
Federal tax withholding requirements; or Identification Number) and showing that the applicant
is a partner in a partnership that is conducting
business in the United States.
1(b) Individuals who have opened an interest bearing bank 1(b) To support Exception 1(b), submit an original
deposit account that generates income which is effectively signed letter from the Bank on their official letterhead,
connected with their U.S. trade or business and is subject to displaying your name and stating that you have opened
IRS information reporting and/or Federal tax withholding; or a business account which is subject to IRS information
reporting and/or federal tax withholding on the interest
generated during the current tax year.
1(c) Individuals who are “resident aliens” for tax purposes 1(c) To support Exception 1(c), submit an original signed
and have opened up an interest bearing bank deposit letter from the Bank on their official letterhead, displaying
account that generates income subject to IRS information your name and stating that you have opened an individual
reporting and/or withholding of Federal income tax; or deposit account which is subject to IRS 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) To support Exception 1(d), submit an original signed
current year of income such as pensions, annuities, rental letter or document from the withholding agent, on
income, royalties, dividends, etc., and are required to provide official letterhead, showing the individual’s name and
an ITIN to the withholding agent (i.e. investment company, evidencing that an ITIN is required to make distributions
insurance company, financial institution, etc.) for the to the individual during the current tax year, which are
purposes of tax withholding and/or reporting requirements. subject to Federal tax withholding and/or IRS reporting
requirements. Self-generated income statements will
only be accepted with a copy of the contract or a letter
with a post-marked envelope addressed from the
withholding agent.
18 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 19
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EXCEPTION #2
Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or
Gambling Winnings with Tax Treaty Benefits Claimed.
Information Reports for which the ITIN is being requested. Information reports include but are not limited to:
■ Form 1042-S, Foreign Person’s United States Source Income Subject to Withholding
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
2a. Wages, Salary, Compensation and Persons who are eligible to Documentation to be submitted by individuals who are
Honoraria* payments Claim Exception 2(a) include: eligible to claim Exception 2(a).
■ An original letter of employment from the payer of
Claiming the Benefits ■ Individuals claiming the the income, or
of a Tax Treaty benefits of a tax treaty who are ■ A copy of the employment contract, or
either exempt or subject to a ■ A letter requesting your presence for a speaking
reduced rate of withholding of engagement, etc.
tax on their wages, salary,
compensation and honoraria along with:
payments, ■ Information on the Form W-7/W-7(SP) application that the
and person is entitled to
■ Who will be submitting Form claim the benefits of a tax treaty, and
8233 to the payer of the ■ A copy of the completed Form 8233 must have the
income. applicant and withholding agent information completed.
* Individuals present in the U.S. who are receiving honoraria payments, do
not have to obtain a letter of denial from the SSA. A letter from the Authorized
School Official stating the purpose of the visit and that the individual will be
receiving payment in the form of an honoraria will suffice.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber18 19
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EXCEPTION #2 (CONT.)
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
2b. Scholarships, Persons who are eligible to Claim Exception 2(b) include: Documentation you must submit if you're eligible to claim
Fellowships and Exception 2(b):
Grants ■ An original letter or official notification from the college or
Individuals claming the benefits of a tax treaty who:
univisity awarding the noncompensatory scholarship,
fellowship, or grant; or
Claiming the ■ Are either exempt from or subject to a reduced rate of tax on
their income from scholarships, fellowships, or grants (that is, ■ A copy of a contract with a college, university, or educational
Benefits foreign students, scholars, professors, researchers, foreign institution;
of a Tax Treaty visitors, or any other individual); along with
and ■ An original or copy certified by the issuing agency of passport
■ Will be submitting Form W-8BEN to the withholding agent showing the valid visa issued by the U.S. Department of State,
■ Evidence (information) on the Form W-7 that you're entitled to
claim the benefits of a tax treaty,
Note. Students and Exchange Visitor Program (SEVP)- ■ A copy of the Form W-8BEN that was submitted to the
approved institutions for nonresident alien students and withholding agent, and
exchange visitors and their spouses and dependents ■ A letter from the Social Security Administration 2stating that
classified under section 101(a)(15)(F), (M), or (J) of the you're ineligible to receive a social security number (SSN).
Immigration and Nationality Act {8 U.S.C. 1101 (a) (15)(f), (M),
or (J)}: A certification letter is required for each Form W-7
application: primary, associated secondary (spouse), and
dependent(s)1 2If you're a student on an F-1, J-1, or M-1 visa who won't be
working while studying in the United States, you won't have to
apply for a SSN. You will be permitted to provide a letter from
1The certification letter from an SEVP-approved institution the Designated School Official (DSO) or Responsible Officer
serves as a substitute for submission of orginal supporting (RO) stating that you won't be securing employment in the
identification documents with Form W-7. The certification United States or receiving any type of income from personal
letter must: services.
■ Be on original, official college, university, or institution
letterhead with a verifiable address;
■ Provide the applicant's full name and Student Exchange
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 a SEVIS official: Principal Designated
School Official (PSDO), 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
identify 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 1-20,
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 appliciant
won't be securing employment in the United States or
receiving any type of income from personal services.
20 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 21
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EXCEPTION #2 (CONT.)
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
2c. Scholarships, Persons who are eligible to Claim Exception 2(c) include: Documentation you must submit if you're eligible to claim
Fellowships and Exception 2(c):
Grants
Individuals (that is, foreign students, scholars, ■ An original letter or official notification from the educational
professors, resemchers, or any other individuals receiving institution (that is, college or universarity) awarding he
Not Claiming the noncompensatory: income from scholarships, fellowships, noncompensatory scholarship, fellowship, or grant; or
Benefits of a Tax or grants that's subject to IRS information-reporting and/or ■ A copy of a contract with a college, university, or educational
Treaty witholding requirements during the current year. institution;
along with
Note. Students and Exchange Visitor Program (SEVP)- ■ An original or copy certified by the issuing agency of passport
approved institutions for nonresident alien students and showing a valid visa issued by U.S. Department of State (a U.S.
exchange visitors and their spouses and dependents visa isn't required if the foreign address is in Canada or
classified under section 101(a)(15)(F), (M), or (J) of the Mexico);,
Immigration and Nationality Act {8 U.S.C. 1101 (a) (15)(f), (M), ■ An original letter from the DSO or RO stating that you're
or (J)}: A certification letter is required for each Form W-7 receiving noncompensatory income from scholarships,
application: primary, associated secondary (spouse), and fellowships, or grants that's subject to IRS information-
dependent(s)1 reporting and/or federal tax withholding requirements during
the current year (this letter must be attached to your Form
W-7 or your application for an ITIN will be denied); and,
1The certification letter from an SEVP-approved institution 2
serves as a substitute for submission of orginal supporting ■ A letter from the Social Security Administration stating that
identification documents with Form W-7. The certification you're ineligible to receive a social security number (SSN).
letter must:
■ Be on original, official college, university, or institution
letterhead with a verifiable address; 2If 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 to
Visitor's Information System (SEVIS) number; apply for a SSN. You will be permitted to provide a letter from
■ Certify the applicant's registration in SEVIS; the DSO or RO stating that you won't be securing employment
■ Certify that the student presented an unexpired passport, visa, in the United States or receiving any type of income from
or other identification documents for review (Exception; a U.S. personal services.
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 a SEVIS official: Principal Designated
School Official (PSDO), 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
identify 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 1-20,
Certificate of Eligibility for Nonimmigrant Student Status;
■ Form W-7must 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 appliciant
won't be securing employment in the United States or
receiving any type of income from personal services.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber20 21
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EXCEPTION #2
Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or
Gambling Winnings with Tax Treaty Benefits Claimed. (continued)
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
2d. Gambling Income Persons who are eligible to Claim Documentation must be submitted through the services of an
Exception 2(d) include: appropriate gaming official serving as an IRS ITIN Acceptance
Claiming the Benefits ■ Nonresident Aliens visiting the Agent to apply for an ITIN underException 2(d).
of a Tax Treaty U.S. who have gambling winnings; Note: If you do not secure the services of a gaming official,
and you may still file a Form 1040NR at the end of the tax year with
■ Who are claiming the benefits of a Form W-7/W-7(SP), attaching a copy of the Form 1042-S
U.S. Tax Treaty for an exempt or displaying the amount of tax withheld. Your 1040NR return
reduced rate of Federal tax should also display the tax treaty article number and country
withholding on that income; and under which you are claiming the treaty benefits.
■ Who will be utilizing the services
of a gaming official acting as an
IRS ITIN Acceptance Agent
EXCEPTION #3
Third Party Reporting of Mortgage Interest
Information reporting and/or withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to
enable them to file information reports that are required by law.
■ Form 1098, Mortgage Interest Statement.
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
Exception 3 If you are eligible to claim Exception 3, you must submit documentation showing evidence of a home mortgage loan.
Third Party Reporting of This would include a copy of the contract of sale or similar documentation showing evidence of a home mortgage loan
Mortgage Interest on real property located in the United States.
22 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 23
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EXCEPTION #4
Third Party Withholding – Disposition By a Foreign
Person of United States Real Property Interest
Information reporting and withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an
ITIN to enable them to file information reports that are required by law.
■ Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests,
■ Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
■ Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
Exception 4 A withholding obligation is generally imposed Documentation to be submitted by
Third Party Withholding – Disposition By a on a buyer or other transferee (withholding individuals who are eligible to claim
Foreign Person of United States Real Property agent) when a United States real property Exception 4 includes:
Interest. interest is acquired from a foreign person. ■ A completed Form 8288, Form
In some instances, the foreign person may 8288-A, or Form 8288-B; and
apply for a withholding certificate to reduce ■ A copy of the real estate sales
or eliminate withholding on the disposition of contract or Settlement Statement
real property. This exception may also apply if (HUD-1).
you have a notice of non-recognition 1 under ■ In the case of notice of non-
Treasury Regulations section 1.1445-2(d)(2). recognition1, document(s) that
evidence a transaction for which a
notice of non-recognition is
applicable.
Note: For the seller of the property,
copies of the sales contract or
Settlement Statement (HUD-1), 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.
EXCEPTION #5
Filing Under TD-9363
NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.
Reporting Obligations under Treasury Decision 9363 Persons who are eligible to Claim Documentation to be submitted by
Exception 5 include: individuals who are eligible to claim
Exception 5 includes:
Individuals who are required by law to Along with your Form W-7, include
comply with Treasury Decision 9363 an original signed letter from your
(TD-9363) and who must obtain an ITIN employer on corporate letterhead
to meet this requirement. stating that an ITIN is needed for TD
9363, and you have been designated
as the person responsible for
ensuring compliance with IRS
information-reporting requirements.
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber22 23
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EXAMPLES OF COMPLETED FORM W-75 FOR "EXCEPTIONS"
Exception 1 – Third Party Withholding on Passive Income
An Interest in a U.S. Partnership – No Tax Treaty Benefits
Pension Income – No Tax Treaty Benefits
Pension Income – With Tax Treaty Benefits
Royalty Income – With Tax Treaty Benefits
24 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 25
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EXCEPTION 2
a. Wages, Salaries, Compensation and Honoraria Payments – With Tax Treaty Benefits
b. Scholarships, Grants, Fellowships – With Tax Treaty Benefits
c. Scholarships, Grants, Fellowships – No Tax Treaty Benefits
d. Gambling Winnings – With Tax Treaty Benefits
Wages – With Tax Treaty Benefits - Also attach a Letter from the Social Security Administration denying your request for a Social Security
Number. (Remember to complete information for Company and Length of Stay on Line 6g.)
Wages – With Tax Treaty Benefits – Also attach a Letter from the Social Security Administration denying your request for a Social Security
Number. (Remember to complete information for University and Length of Stay on Line 6g.)
Professor with Wages
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber24 25
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| Honoraria Payment – With Tax Treaty Benefits – There is no requirement to attach a Letter from the Social Security Administration denying your request for a Social Security Number. A letter from the Authorized School Official will suffice. (Remember to complete information for University and Length of Stay on Line 6g.) Scholarship Income – With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.) 26 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 27 |
| Grant Income – With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.) Scholarship Income – No Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.) IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber26 27 |
| Gambling Winnings – Tax Treaty Benefits Claimed – (Form W-7 must be submitted through a gaming official who is an IRS authorized Acceptance Agent) EXCEPTION 3 – MORTGAGE INTEREST EXCEPTION 4 – DISPOSITION OF A REAL PROPERTY INTEREST (FIRPTA – Foreign Investment in Real Property Tax Act) 28 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 29 |
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EXCEPTION 5 – TREASURY DECISION 9363
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber28 29
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FORM W-7/W-7(SP) CHECK LIST
Prior to submitting your Form W-7 and attached documentation (if applicable) did you remember to:
1. Verify that you are completing the most current version of the Form W-7/W-7(SP).
2. Verify that the entries on the Form W-7/W-7(SP) do not conflict with the supporting documentation presented.
3. Ensure that the entries are typewritten or printed clearly and legibly in ink.
4. Ensure that you checked the appropriate box indicating the “Reason you are Submitting Form W-7/W-7(SP).”
5. Verify that the name on Line 1 matches the name on the supporting documentation.
6. Enter your complete mailing address on line 2.
7. Enter your permanent foreign address on Line 3, or if you have relocated to the United States, just enter the name of the foreign country where you
last resided. Reminder: A complete foreign address is required if reason for applying "b" is checked.
8. Verify that the country of birth is present on Line 4, and that the date of birth is entered in a month/day/year (MM/DD/YYYY) format.
9. Place an “X” in the appropriate “gender” box on line 5.
10. Ensure that you entered your complete visa information (if applicable) on line 6c.
11. Check that you entered your complete date of entry into the United States (if applicable) in a month/day/year (MM/DD/YYYY) format.
12. Check that all Form W-7/W-7(SP) applications have a signature that matches the signature on the supporting documentation, or in the case of a
delegate, reflects the delegate’s relationship to the applicant.
13. Enter the date of the application in a month/day/year (MM/DD/YYYY) format.
14. Submit:
— Your completed valid U.S. Federal income tax return (if applicable) or documents substantiating that you meet an exception to the tax return
filing requirement.
— A letter, form or other documentation from the Social Security Administration (if applicable) stating that you are not eligible to receive a SSN
— A letter from the Designated School Official or Responsible Officer (if applicable) stating that you are here for the purposes of study and will
not be receiving income for personal services, or Authorized School Official in the case of an honoraria payment.
— Supporting documentation proving your identity and foreign status and, if applicable, residency.
15. Attach Power of Attorney (POA) (if applicable) – Form 8821 or Form 2848.
16. Mail your package to:
Internal Revenue Service
ITIN Operations
P.O. Box 149342
Austin, TX 78714-9342
or if using an overnight private delivery service:
Internal Revenue Service
ITIN Operations
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
30 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 31
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SAMPLE LETTER FROM WITHHOLDING AGENT
(To Be Used as a Guide for Providing Required Information)
(Written on Official Letterhead of Withholding Agent)
To: IRS
ITIN POLICY SECTION
To Whom it May Concern:
This is to certify that
Name of Account Holder
has an account with this organization which will be generating income during the current tax year that is subject to IRS information reporting
requirements and/or withholding of Federal income tax. The applicant, therefore, is requesting an ITIN to provide to us for our reporting, withholding
and distribution procedures.
Sincerely,
Date of Signature Signature of Official
Printed Name of Official
IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber30 31
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SEVIS SAMPLE CERTIFICATION LETTER
32 Individual Taxpayer Identification Number Individual Taxpayer Identification Number 33
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COPY OF FORM W-7
Application for IRS Individual Taxpayer Identification Number
33 Individual Taxpayer Identification Number IndividualIndividualTaxpayerTaxpayerIdentificationIdentificationNumberNumber32 33
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| Publication 1915 (Rev. 12-2021) Catalog Number 22533M Department of the Treasury Internal Revenue Service www.irs.gov |