Form W-7: the IRS ITIN application, explained

What Form W-7 is

Form W-7, Application for IRS Individual Taxpayer Identification Number, is the IRS form for getting an ITIN. You also use it to renew an ITIN that has expired. The IRS sets up your ITIN under the name you enter on it, checked against the documents you send.

The form is for people who need a US taxpayer identification number but can’t get a Social Security number (SSN). A note at the top of the form says so: don’t submit it if you have, or are eligible to get, an SSN.

How to get the form

Download the fillable PDF from the IRS at irs.gov/pub/irs-pdf/fw7.pdf, fill it in on screen, then print it and sign it. The instructions are at irs.gov/instructions/iw7. For a printed copy, order one at IRS.gov/OrderForms or, from inside the US, call 800-829-3676.

If you file Form W-7, every IRS letter about your ITIN comes in English. File Form W-7(SP) instead if you want them in Spanish.

There’s no way to submit Form W-7 online. The IRS requires an original signature, and the application goes in by mail, in person or through an acceptance agent.

Who files Form W-7, and who shouldn’t

You file Form W-7 if you have a federal tax reason to need a US tax ID and you aren’t eligible for an SSN. The reason boxes at the top of the form describe who that is, and the box you tick decides what else goes in the envelope.

The form warns that if you tick b, c, d, e, f or g, you must file a US federal tax return with it unless you meet an exception. The line-by-line W-7 instructions explain which box fits your case and what to write on each line.

Don’t file Form W-7 if:

• you have an SSN or are eligible for one. US citizens and people admitted for permanent residence or US employment are eligible.
• you’ve applied for an SSN and are still waiting. File only once the Social Security Administration says you’re ineligible, and attach its denial letter.
• you’re a spouse or dependent who isn’t claimed for an allowable tax benefit, such as a joint return or the credit for other dependents, and you aren’t filing your own return.
• you only need to make an estimated tax payment or ask for a filing extension. Write “ITIN TO BE REQUESTED” on the voucher or Form 4868 instead, and don’t send Form W-7 with it.

What goes with it: a tax return or exception documents

Most applications have three parts: Form W-7, the federal tax return you need the ITIN for, and documents that prove your identity and foreign status.

Attach Form W-7 to the front of the return. Leave the SSN space on the return blank for each person who is applying. The IRS assigns the ITIN, writes it on the return and then processes the return. If your spouse or children are applying too, each person needs their own Form W-7, all attached to the same return.

If you don’t have to file a return, you may qualify for one of five exceptions. Most of them cover cases where a bank, a payer or a buyer needs your ITIN for its own reporting:

1. Passive income with third-party withholding or treaty benefits, such as partnership income, interest, pensions or royalties.
2. Other income: treaty benefits on wages, scholarships or gambling winnings, or a taxable scholarship without a treaty.
3. Mortgage interest on a home loan for US property.
4. A sale of US real property by a foreign person that’s subject to withholding.
5. Treasury Decision 9363, for non-US representatives of a foreign corporation who have to e-file.

With an exception, you tick box h (plus box a or f if you’re claiming a treaty benefit), write the exception on the dotted line and send its documents instead of a return. Withholding or reporting has to happen in the current tax year.

Identity documents: originals or certified copies only

Every applicant has to prove who they are and their connection to a country outside the US, which the IRS calls foreign status. A valid passport proves both on its own. Without one, you need at least two documents from the IRS list of 13, and at least one of them must have your photo, unless you’re a dependent under 14 (under 18 if a student).

The IRS accepts only originals or copies certified by the agency that issued them. It doesn’t accept notarized copies. Documents must also be unexpired on the day you submit, so check your passport’s expiry date before you post anything. Certified passport copies explains where to get one, and the ITIN document checklist covers everything else.

Most dependents also have to prove US residency, for example with a passport that shows a date of entry into the US, or with a US school or medical record.

Three ways to submit Form W-7

You can mail it, take it to an IRS office in the US, or use an IRS-authorized agent.

Taxpayer Assistance Centers work by appointment only (call 844-545-5640), and the IRS says an appointment can take several weeks to get. Some Volunteer Income Tax Assistance (VITA) sites in the US also have Certifying Acceptance Agents who do this for free.

A Certifying Acceptance Agent can check your original documents and give them straight back. For dependents, a CAA can only verify passports and birth certificates. A plain Acceptance Agent helps with the form but still has to send your originals or certified copies to the IRS.

Where to mail Form W-7

Send the whole package to the IRS ITIN Operation in Austin, Texas. Don’t use the address in the instructions for your tax return, such as Form 1040-NR. The IRS processes the return once it has assigned the ITIN, so the form, the return and your documents all go to the same place.

If you use a private delivery service, it can tell you how to get written proof of the mailing date. You don’t need to include a return envelope, but you may include a prepaid Express Mail or courier envelope to get your passport back faster and more securely. Keep a copy of everything you send.

How long it takes, and the letters you get back

The IRS says to allow 7 weeks to hear about your application, or 9 to 11 weeks if you apply from outside the US or between January 15 and April 30. ITIN processing time covers what to do if you hear nothing by then.

The answer comes by post to the address on line 2 of your form:

If you mailed original documents, the IRS returns them to your line 2 address within 60 days. ITIN application rejected explains how to answer a CP566 or reapply after a CP567. Once you have the number, you can’t e-file a return with it until the calendar year after it was assigned.

Common Form W-7 mistakes

These are the problems the IRS itself warns about in the W-7 instructions and Publication 1915:

• Blank sections. Write “N/A” in every section that doesn’t apply to you. The IRS says blank or invalid fields can get an application suspended or rejected.
• Details that don’t match your documents. Your name, date of birth and citizenship on lines 1a, 1b, 4 and 6a have to match your passport or other documents.
• Notarized or expired documents. Only originals or copies certified by the issuing agency count, and they must be unexpired when you submit.
• No return and no exception. If you tick any box from b to g, the return has to be attached unless an exception applies.
• A P.O. box or “in care of” address on line 3. Pub 1915 says this can get the application rejected.
• “Renewal” as your box h reason. Pub 1915 says “Renewing an ITIN” isn’t a valid reason. Tick Renew at the top and the box for why you need the number.
• The wrong mailing address. Send the package to the ITIN Operation, not to the address for your tax return.
• A dependent who isn’t claimed for a benefit. For the credit for other dependents, the box next to the dependent’s name must be ticked on the return. The IRS warns that tax software may not tick it for someone without a tax ID.
• Unclear or damaged documents. The IRS says documents that aren’t clear or have blemishes are likely to be treated as invalid.

If you spot a mistake after you’ve posted the form, don’t send a second Form W-7. Pub 1915 says to wait for the IRS letter asking for information and send the correction with your reply.

Getting your Form W-7 prepared and reviewed

You can complete and send Form W-7 yourself, and the IRS charges nothing. If you’d rather have it done for you, TheITINapp prepares the form, reviews your documents before anything goes to the IRS and submits the application for a one-time fee (see pricing). It isn’t a Certifying Acceptance Agent, so it can’t certify your passport, but it tells you which document route fits your case before you send anything.