Form W-7 instructions, line by line

Before you start: new ITIN or renewal

Tick one of the two boxes at the top: “Apply for a new ITIN” or “Renew an existing ITIN”. If you renew, you must also answer line 6e and give your old ITIN on line 6f. What the form is for and where to send it are covered in Form W-7.

Three rules apply to every line. Enter “N/A” in any section that doesn’t apply, never leaving it blank. Write dates as MM/DD/YYYY. Type, or print clearly in ink. If you’re completing the form for someone else, such as a child, answer as it applies to them.

Reason you’re submitting Form W-7: boxes a to h

You must tick a reason box even if you’re renewing. If more than one could apply, tick the one that best explains why you need the number.

Box a. For a treaty benefit when you don’t have to file a return. Next to box h, write the exception by number, letter and category, such as “Exception 1d-Pension Income”, and enter the treaty country and article number below it.

Box b or c. Tax residence isn’t immigration status. The IRS FAQ says to tick c if you were in the US for more than 183 days and the special day-counting rules for certain students, teachers, trainees and government-related people don’t apply to you. Otherwise, check the substantial presence test in Publication 519 first.

Box d. The return must claim the dependent for an allowable tax benefit, such as the credit for other dependents. Line 6d needs a date of entry unless the applicant is the dependent of US military personnel stationed overseas, or is from Canada or Mexico and claimed for a benefit other than the credit for other dependents.

Box e. For a spouse filing a joint return with a US citizen or resident alien. ITIN for a spouse covers this case.

Box f. For someone who keeps a home abroad and is in the US temporarily to study, teach or do research. No visa is needed if your foreign address is in Canada, Mexico or Bermuda. On an F-1, J-1 or M-1 visa and not working, a letter from your Designated School Official or Responsible Officer replaces a Social Security denial letter. For a treaty exception instead of a return, tick h too.

Box g. For a dependent who can’t get an SSN and entered the US with a nonresident alien holding a US visa. A spouse can use it only for tax years before 2018.

Box h. For the exceptions below and any reason that boxes a to g don’t cover. Pub 1915 says “Renewing an ITIN” isn’t a valid reason, so don’t write that here.

Exceptions 1 to 5: when no tax return is attached

Boxes b to g need a US federal tax return attached unless you meet one of five exceptions, in which case you attach the documents below instead. The withholding or reporting must happen in the current tax year, and you can’t use Exception 1 if you have to file a return.

Sellers under Exception 4 also attach the Forms 8288 and 8288-A the buyer submitted. F, J and M students claiming Exception 2 can have their ID certified by a school approved under the Student and Exchange Visitor Program instead of mailing originals. Publication 1915 has filled-in examples for each exception.

Lines 1a and 1b: your name

Line 1a is your legal name as it appears on your identity documents, split correctly into first, middle and last name. The IRS sets up your ITIN under this name, so use exactly the same name on your tax return, or its processing may be delayed. If you’re renewing and your legal name has changed, attach proof such as a marriage certificate or court order.

Line 1b is your name as it appears on your birth certificate, if it’s different from line 1a. Otherwise enter N/A.

The usual mistake here is a name that doesn’t match the passport exactly. Lines 1a, 1b, 4 and 6a have to be the same as your documents.

Lines 2 and 3: mailing and foreign address

Line 2 is your full mailing address, in the US or abroad. The IRS sends its letters and returns your original documents here, so use an address where you’ll still get mail in the coming weeks. Use a P.O. box only if the US Postal Service won’t deliver to your physical location, and never a box run by a private company. Without a tax return attached, the IRS won’t update its records from this address, so also file Form 8822 if you’ve moved since your last return.

Line 3 is your permanent address in the country where you normally live outside the US, even if it’s the same as line 2. A P.O. box or “in care of” address here can get your application rejected, Pub 1915 says. If you’ve moved to the US and have no home abroad, enter only the country where you last lived, unless you ticked box b, which needs a full foreign address. A treaty claim must be for the country on line 3.

Lines 4 and 5: birth details and gender

Line 4 has three parts: date of birth (MM/DD/YYYY), country of birth, and city and state or province. The form marks the city as optional and Pub 1915 says to give it if you have it, but the instructions expect three entries, so write N/A if you don’t know it. Your country of birth must be one the US Department of State recognizes as a foreign country.

Line 5 asks for your gender. Tick the box that applies.

Lines 6a to 6g: citizenship, tax ID, visa, documents and earlier numbers

6a, country of citizenship. Write the full country name without abbreviating it. If you’re a dual citizen, list both countries, separated by a slash.

6b, foreign tax ID. If the country where you’re resident for tax purposes has issued you a tax identification number, enter it. A resident of Canada, for example, enters their Social Insurance Number. If you don’t have one, enter N/A. Foreign TIN lists what the number is called in each country.

6c, US visa. Only US nonimmigrant visa details: the classification, the visa number and the expiry date. For an F-1/F-2 visa numbered 123456, write “F-1/F-2”, “123456” and the expiry date as MM/DD/YYYY. Attach a copy of any I-20 or I-94. No US visa: N/A.

6d, identity document. Tick the type of document (passport, driver’s license or state ID, USCIS documentation, or other), then enter who issued it, its number, its expiry date and your date of entry into the US. For more than one document, put the first here and list the rest on a separate sheet headed with your name and “Form W-7”. The ITIN document checklist covers which documents count.

The date of entry is the full date you entered the US for the purpose you need the ITIN for; if you’ve never been, write “Never entered the United States”. Include the passport’s visa pages if your reason box requires a visa. A passport without a US entry date doesn’t prove US residency, so it isn’t enough on its own for a dependent who has to prove residency.

6e and 6f, earlier ITIN or IRSN. Tick Yes if you’ve ever had an ITIN or an Internal Revenue Service Number (IRSN), and enter the number and the name it was issued under on 6f. The IRS assigns an IRSN when someone files a return or makes a payment without a tax ID; it appears on IRS letters about that return. If you never had one, or don’t know it, tick No/Don’t know. When renewing, your old ITIN and the name you applied under must be on 6f, or processing may be delayed.

6g, college, university or company. Box f applicants enter their school, its city and state, and their length of stay in the US. If you’re in the US temporarily on business, enter the company, its city and state, and your length of stay. Otherwise, write N/A.

Signature and delegates

Sign and date the form yourself, with an original signature, and add your phone number. Pub 1915 asks that the signature match the one on your documents. Someone else can sign only in these cases:

A delegate prints their name and ticks parent, power of attorney or court-appointed guardian. A guardian attaches the court papers. Powers of attorney must be in English or come with a certified English translation.

Acceptance Agent’s Use ONLY

Leave this section empty unless an acceptance agent is submitting your application. The agent signs it, adds their company details and enters the eight-digit office code the IRS gave them. A Certifying Acceptance Agent also attaches Form W-7 (COA), a certificate of accuracy for your documents.

Worked examples

Four common cases. Yours may need more.

A nonresident filing Form 1040-NR

You live abroad, have never been to the US and have to file Form 1040-NR.

• Top: Apply for a new ITIN. Reason: box b.
• Line 2: your mailing address. Line 3: your full home address abroad, even if it’s the same.
• 6a: your country. 6b: your home country tax number, or N/A. 6c: N/A.
• 6d: Passport, issuing country, number, expiry date and “Never entered the United States”.
• 6e: No/Don’t know. 6f and 6g: N/A.
• Attach Form W-7 to the front of the 1040-NR, leave its SSN space blank and include your passport or a certified copy.

A spouse filing jointly with a US citizen

• Reason: box e, with your US spouse’s full name and SSN on the dotted line.
• Attach Form W-7 to the front of the joint Form 1040.
• 6d: your date of entry, or “Never entered the United States”.

A foreign seller of US property

The buyer withheld tax on the sale, so the seller needs an ITIN.

• Reason: box h, with Exception 4 on the dotted line.
• Attach the sales contract, settlement statement or Closing Disclosure, and the Forms 8288 and 8288-A the buyer submitted. No tax return goes with it. See ITIN for real estate investors.

A student with a treaty-exempt scholarship

• Reason: boxes f and h. Next to h: “Exception 2b-Scholarship Income and claiming tax treaty benefits”, plus the treaty country and article number.
• Complete 6a, 6c (F-1 or J-1 details), 6d (passport and date of entry) and 6g (university, city, state and length of stay).
• Attach the award letter or contract, a copy of your W-8BEN, your passport with its US visa, and an SSA denial letter or a school official’s letter saying you won’t work.

Final checklist before mailing

• You’re using the December 2024 revision of Form W-7.
• One reason box is ticked, with the extra entries it needs.
• Every section has an entry or “N/A”, and your name, date of birth and citizenship match your documents.
• Line 3 has a full foreign address with no P.O. box or “in care of”.
• The form is signed and dated, with any guardianship papers or Form 2848 attached.
• Your tax return is attached behind the form, or the documents for your exception are.
• Your passport, or a copy certified by the agency that issued it, is in the package and unexpired.
• The envelope is addressed to the IRS ITIN Operation in Austin, not to your tax return’s address.

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