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Форма W-7 Інструкція

Інструкція по формуванню W-7, застосування для ідентифікаційного номеру ІРС (використання з серпень 2019 р.)

Відень 2023

Пов'язані форми

  • Форма W-7 - Додаток для ідентифікаційного номеру IRS
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form W-7  
Application for IRS Individual Taxpayer Identification Number  
(Use with the August 2019 revision of Form W-7)  
(Rev. November 2023)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Expanded discussion of allowable tax benefit. Spouses and  
dependents are not eligible for an ITIN or to renew an ITIN  
unless they are claimed for an allowable tax benefit or they file  
their own tax return. See Allowable tax benefit, later, for more  
information.  
Contents  
Page  
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1  
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2  
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 2  
Who Is Eligible To Complete This Form . . . . . . . . . 2  
Additional Information . . . . . . . . . . . . . . . . . . . . . 3  
Supporting Documentation Requirements . . . . . . 3  
Additional Documentation Requirements . . . . . . . 4  
How To Apply . . . . . . . . . . . . . . . . . . . . . . . . . . . 4  
When To Apply . . . . . . . . . . . . . . . . . . . . . . . . . . 5  
Where To Apply . . . . . . . . . . . . . . . . . . . . . . . . . 6  
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 6  
Application Type . . . . . . . . . . . . . . . . . . . . . . . . . 6  
Reason You’re Submitting Form W-7 . . . . . . . . . . 6  
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9  
Exceptions Tables . . . . . . . . . . . . . . . . . . . . . . . . . . 11  
Expired ITINs. If your ITIN wasn’t included on at least one U.S.  
federal tax return for the last 3 consecutive tax years, it will expire  
on December 31 of the third consecutive tax year, and must be  
renewed before being used again on a U.S. federal tax return.  
ITINs with middle digits (the fourth and fifth positions) “70,”  
“71,72,73,74,75,76,77,78,79,80,81,82,”  
“83,84,85,86,87,or “88” have expired. In addition, ITINs  
with middle digits “90,91,92,94,95,96,97,98,or  
“99,IF assigned before 2013, have expired.  
If you previously submitted a renewal application and it  
was approved, you do not need to renew again.  
!
CAUTION  
Otherwise, see How To Apply, later, for more  
information.  
Information returns. If your ITIN is only being used on  
information returns for reporting purposes, you don’t need to  
renew your ITIN at this time. However, in the future, if you need to  
use the ITIN to file a U.S. federal tax return, you will need to  
renew the ITIN at that time.  
Dependent applicants must specify their relationship to  
the U.S. citizen/resident alien. An applicant who chooses  
reason d must enter the relationship he or she has to the U.S.  
citizen/resident alien in the designated space on Form W-7.  
Future Developments  
For the latest information about developments related to Form  
W-7 and its instructions, such as legislation enacted after they  
were published, go to IRS.gov/FormW7.  
The passport isn’t a stand-alone document for certain de-  
pendents if no date of entry into the United States is  
present. A passport that doesn’t have a date of entry into the  
United States won’t be accepted as a stand-alone identification  
document for certain dependents. See Proof of U.S. residency  
What’s New  
Conversion to generic dates. We converted specific dates to  
generic dates wherever possible so these instructions would  
remain applicable even in years when they aren’t updated.  
Documentation Requirements, later, for more information.  
Change of address. It’s important that the IRS is aware of your  
current mailing address. This address is used to mail notices  
about your Form W-7, including notification of your assigned  
ITIN, and return your original supporting documentation. If you  
move before you receive your ITIN, notify us of your current  
mailing address immediately, so we may update our records. You  
may send a letter to the IRS using the address under Where To  
Apply, later.  
Line 1a. We clarify that you should properly identify your full  
name.  
Reminders  
Renewal applications. All Form W-7 renewal applications must  
include a U.S. federal tax return unless you meet an exception to  
the requirement. See Exceptions Tables, later, for more  
information.  
Nov 1, 2023  
Cat. No. 54092G  
     
authorize employment or if you have been issued an SSN that  
authorizes employment and you lose your employment  
authorization. An ITIN will not be issued to you once you have  
been issued an SSN. If you received your SSN after previously  
using an ITIN, stop using your ITIN. Use your SSN instead.  
General Instructions  
What’s an ITIN. An ITIN is a nine-digit number issued by the  
IRS to individuals who are required for federal tax purposes to  
have a U.S. taxpayer identification number but who don’t have  
and aren’t eligible to get a social security number (SSN).  
Allowable tax benefit. For tax years after December 31, 2017,  
spouses and dependents are NOT eligible for an ITIN or to  
renew an ITIN unless they are claimed for an allowable tax  
benefit or they file their own tax return. Spouses and dependents  
must be listed on an attached U.S. federal tax return and include  
the schedule or form that applies to the allowable tax benefit. An  
allowable tax benefit includes a spouse filing a joint return, head  
Purpose of Form  
Use Form W-7 for the following purposes.  
To apply for a new ITIN. Individuals applying for an ITIN  
must include a U.S. federal tax return unless they meet an  
exception, and the required documentation.  
To renew an ITIN. An ITIN only needs to be renewed if it’ll be  
included on a U.S. federal tax return and it’s expired. Individuals  
renewing an ITIN must include a U.S. federal tax return unless  
they meet an exception, and the required documentation. See  
How To Apply, later, for more information on how to renew your  
ITIN.  
Head of household (HOH). If Form W-7 is submitted to  
claim the HOH filing status, then an attached tax return that lists  
the applicant as a dependent is required. Dependent applicants  
must be your qualifying children or qualifying relatives and must  
either:  
If your ITIN is only used on information returns filed with  
the IRS by third parties, you don’t have to renew your  
!
Have lived with you for more than half the year (including  
CAUTION  
ITIN even if the ITIN has expired for purposes of filing a  
temporary absences), or  
U.S. federal tax return. However, in the future, if you file an  
income tax return, you will need to renew your ITIN at that time.  
Be your parent.  
See Pub. 501 for more information.  
An ITIN will not be assigned or renewed for an HOH  
The ITIN is for federal tax purposes only. An ITIN doesn’t  
entitle you to social security benefits and doesn’t change your  
immigration status or your right to work in the United States.  
qualifying person who is not also claimed as a  
!
CAUTION  
dependent on an attached tax return.  
American opportunity tax credit (AOTC). If Form W-7 is  
submitted to claim the AOTC, then an attached tax return and  
Form 8863 that list the applicant are required. Dependent  
applicants must be qualifying children or qualifying relatives of  
the taxpayer who claims the AOTC. See Pub. 970 for more  
information.  
Premium tax credit (PTC). If Form W-7 is submitted to claim  
the PTC, then an attached tax return that lists the applicant and  
Form 8962 are required. See Pub. 974 for more information.  
Child and dependent care credit (CDCC). If Form W-7 is  
submitted to claim the CDCC, then an attached tax return and  
Form 2441 that list the applicant as a qualifying person are  
required. See Pub. 503 for more information.  
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 the “Credit for other dependents” box  
checked next to their name. Dependent applicants must be your  
qualifying children or qualifying relatives who are U.S. residents  
or U.S. nationals. See Schedule 8812 (Form 1040) and its  
instructions for more information.  
The ITIN can’t be used to claim certain federal tax credits.  
Individuals filing tax returns using an ITIN aren’t eligible for the  
earned income credit (EIC). Also, a child who has an ITIN can’t  
be counted as a qualifying child in figuring the amount of the EIC.  
For more information, see Pub. 596, Earned Income Credit  
(EIC). Also, for tax years 2018 through 2025, a child who has an  
ITIN can’t be claimed as a qualifying child for purposes of the  
child tax credit and the additional child tax credit. For more  
information, see Schedule 8812 (Form 1040), Credits for  
Qualifying Children and Other Dependents, and its instructions.  
If an ITIN is applied for on or before the due date of a return  
(including extensions) and the IRS issues an ITIN as a result of  
the application, the IRS will consider the ITIN as issued on or  
before the due date of the return. See the instructions for your  
U.S. federal tax return for more information.  
The ITIN may not be required for an electing small busi-  
ness trust (ESBT) election. A nonresident alien who is a  
potential current beneficiary of an ESBT and who is not  
otherwise required to have a taxpayer identification number for  
U.S. tax purposes does not need a taxpayer identification  
number to make a valid ESBT election.  
Who Is Eligible To Complete This  
Social security numbers. Don’t complete Form W-7 if you  
have an SSN or if you’re eligible to get an SSN. You’re eligible for  
an SSN if you’re a U.S. citizen or if you’ve been admitted by the  
United States for permanent residence or U.S. employment.  
To get an SSN, see Form SS-5, Application for a Social  
Security Card. To get Form SS-5 or to find out if you’re eligible to  
get an SSN, go to SSA.gov or contact a Social Security  
Administration (SSA) office.  
If you have an application for an SSN pending, don’t file Form  
W-7. Complete Form W-7 only if the SSA notifies you that you’re  
ineligible for an SSN.  
If the SSA determines that you’re not eligible for an SSN, you  
must get a letter of denial and attach it to your Form W-7. This  
applies whether you’re attaching Form W-7 to your U.S. federal  
tax return or not. However, students, professors, and  
researchers, see information for box f, later.  
Form  
The following individuals are eligible to complete Form W-7.  
1. Any individual who isn’t eligible to get an SSN but who  
must furnish a taxpayer identification number for U.S. tax  
purposes or to file a U.S. federal tax return must apply for an ITIN  
on Form W-7. Examples include the following.  
A nonresident alien individual claiming reduced withholding  
under an applicable income tax treaty for which an ITIN is  
required (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also  
see Pub. 515, Withholding of Tax on Nonresident Aliens and  
Foreign Entities.  
A nonresident alien individual not eligible for an SSN who is  
required to file a U.S. federal tax return or who is filing a U.S.  
federal tax return only to claim a refund.  
A nonresident alien individual not eligible for an SSN who  
elects to file a joint U.S. federal tax return with a spouse who is a  
U.S. citizen or resident alien. See Pub. 519, U.S. Tax Guide for  
Aliens.  
Once you are issued an SSN, use it to file your tax return. Use  
your SSN to file your tax return even if your SSN does not  
-2-  
Instructions for Form W-7 (Rev. November 2023)  
                 
A U.S. resident alien (based on the number of days present in  
1. You must submit documentation to establish your identity  
and your connection to a foreign country (“foreign status”).  
Applicants claimed as dependents must also prove U.S.  
residency unless the applicant is from Canada or Mexico or the  
applicant is a dependent of U.S. military personnel stationed  
overseas.  
2. You must submit original documents, or certified copies of  
these documents from the issuing agency, that support the  
information provided on Form W-7. A certified copy of a  
document is one that the original issuing agency provides and  
certifies as an exact copy of the original document and contains  
an official stamped seal from the agency. You may be able to  
request a certified copy of documents at an embassy or  
consulate. However, services may vary between countries, so it’s  
recommended that you contact the appropriate consulate or  
embassy for specific information.  
the United States, known as the “substantial presence” test) who  
files a U.S. federal tax return but who isn’t eligible for an SSN.  
For information about the substantial presence test, see Pub.  
519.  
A nonresident alien student, professor, or researcher who is  
required to file a U.S. federal tax return but who isn’t eligible for  
an SSN, or who is claiming an exception to the tax return filing  
requirement. See Pub. 519.  
An alien spouse claimed as an exemption on a U.S. federal  
tax return who isn’t eligible to get an SSN. See Pub. 501,  
Dependents, Standard Deduction, and Filing Information, and  
Pub. 519.  
A spouse can be claimed as an exemption only for tax  
years prior to 2018.  
!
CAUTION  
An alien individual eligible to be claimed as a dependent on a  
Original documents you submit will be returned to you at  
U.S. federal tax return but who isn’t eligible to get an SSN. Your  
spouse is never considered your dependent. For more  
information about whether an alien individual is eligible to be  
claimed as a dependent on a U.S. federal tax return, see Pubs.  
501 and 519.  
the mailing address shown on your Form W-7. You don’t  
need to provide a return envelope. Applicants are  
TIP  
permitted to include a prepaid Express Mail or courier envelope  
for faster return delivery of their documents and to ensure the  
secure delivery of valuable documents, such as passports. The  
IRS will then return the documents in the envelope provided by  
the applicant. If your original documents aren’t returned within 60  
days, you can call the IRS (see Telephone help, earlier). If you  
will need your documents for any purpose within 60 days of  
submitting your ITIN application, you may wish to apply in person  
at an IRS Taxpayer Assistance Center or a CAA. See Where To  
Apply, later.  
Dependents can be claimed as exemptions only for tax  
years prior to 2018.  
!
CAUTION  
A dependent/spouse of a nonresident alien U.S. visa holder  
who isn’t eligible for an SSN. See Pub. 519.  
Dependents and spouses can be claimed as exemptions  
only for tax years prior to 2018.  
!
CAUTION  
3. The documentation you provide must be current (that is,  
not expired).  
Note. The deduction for personal exemptions was suspended  
for tax years 2018 through 2025. For tax years beginning after  
2017, spouses or dependents aren’t eligible for an ITIN, unless  
they are claimed for an allowable tax benefit. The individual must  
be listed on an attached U.S. federal tax return with the schedule  
or form that applies to the allowable tax benefit. See the  
There are 13 acceptable documents, as shown in the  
following table. At least one document must contain your  
photograph, unless you’re a dependent under age 14 (under age  
18 if a student). You may later be required by the IRS to provide a  
certified translation of foreign-language documents.  
instructions for your U.S. federal tax return for more information.  
2. Persons who must renew their ITIN to file a U.S. federal  
tax return. See Renewal of an existing ITIN under How To Apply,  
later.  
Additional Information  
For more information, visit IRS.gov/ITIN.  
Publications. See Pubs. 501, 515, 519, and 1915 for more  
information.  
You can visit IRS.gov/Forms to download these publications  
as well as other forms at no cost. Otherwise, you can go to  
IRS.gov/OrderForms to order current and prior-year forms and  
instructions. Your order should be mailed to you within 10  
business days. You can also call 800-TAX-FORM  
(800-829-3676) if you’re in the United States to order forms and  
publications.  
Telephone help. If, after reading these instructions and our free  
publications, you’re not sure how to complete your application or  
have additional questions, call 800-829-1040 if you’re in the  
United States. If you’re outside of the United States, call  
267-941-1000 (not a toll-free number) for assistance.  
Supporting Documentation  
Requirements  
Whether you are applying for a new ITIN or renewing an existing  
ITIN, you must provide documentation that meets the following  
requirements.  
-3-  
Instructions for Form W-7 (Rev. November 2023)  
     
table that prove residency, identity, and foreign status, and that  
meet the photograph requirement explained earlier.  
Can be used to  
establish:  
Supporting Documentation  
Foreign  
Identity  
status  
Additional Documentation Requirements  
Civil birth certificate. An original birth certificate is required  
if the applicant is under age 18 and hasn’t provided a valid  
passport. Civil birth certificates are considered current at all  
times because they don’t contain an expiration date.  
Passport (the only stand-alone document*)  
x
x
U.S. Citizenship and Immigration Services (USCIS)  
photo identification  
x
x
x
x
x
x
x
x
Passports and national identification cards. These  
documents will be considered current only if their expiration date  
hasn’t passed prior to the date the Form W-7 is submitted.  
Visa issued by the U.S. Department of State  
U.S. driver’s license  
U.S. military identification card  
Foreign driver’s license  
Note. Certified copies of a passport from the issuing agency  
must include the U.S. visa pages if a visa is required for your  
Form W-7 application.  
Foreign military identification card  
x
x
Medical records. Medical records will be accepted for  
dependents under 6 years of age. A medical record consists  
only of a shot/immunization record that documents the patient's  
name and chronological dates of the patient's medical history  
and care. The medical record must contain the child’s name,  
date of birth, and verifiable address. Shot/immunization records  
will be accepted only if they document the applicant’s name and  
chronological dates of the applicant’s medical history and care.  
In addition, the medical record must document the name,  
address, and phone number of the doctor, hospital, or clinic  
where treatment was last administered. If this information isn’t  
printed on the medical record, the medical record must be  
accompanied by a dated letter providing the required information  
on official letterhead from the federal authority, physician,  
hospital, or clinic that administered the latest care of the child.  
The medical record must be dated no more than 12 months  
before the date of the Form W-7 application. If the passport  
doesn’t have a date of entry into the United States, the medical  
record must be from a U.S. facility, unless the applicant is a  
dependent of U.S. military personnel stationed overseas or is  
from Canada or Mexico and the applicant is claimed for an  
allowable tax benefit.  
National identification card (must contain name,  
photograph, address, date of birth, and expiration date)  
x
x
x
x
x
U.S. state identification card  
Foreign voter’s registration card  
Civil birth certificate  
x
x**  
x**  
Medical records (valid only for dependents under age 6)  
School records (valid only for a dependent under age  
18, if a student)  
x**  
x
* Applicants claimed as dependents who need to prove U.S. residency must  
provide additional original documentation if the passport doesn’t have a date  
of entry into the United States. See Proof of U.S. residency for applicants who  
** May be used to establish foreign status only if documents are foreign.  
If you submit an original valid passport or a certified copy from  
the issuing agency, you don’t need to submit any other  
documents from the table, unless the passport is for a  
dependent and it doesn’t include a date of entry into the United  
States.  
School records. School records will be accepted only if they  
are for a school term ending no more than 12 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  
school or the equivalent of a Ministry of Education. The school  
record must also be signed by a school official or ministry  
official. The record must be dated and contain the student’s  
name, coursework with grades (unless under age 6), date of  
grading period(s) (unless under age 6) for a term ending no more  
than 12 months from the date of the Form W-7 application, and  
school name and address. If the passport doesn’t have a date of  
entry into the United States, the school record must be from a  
U.S. facility, unless the applicant is a dependent of U.S. military  
personnel stationed overseas or is from Canada or Mexico and  
the applicant is claimed for an allowable tax benefit.  
Proof of U.S. residency for applicants who are  
dependents. A passport that doesn’t have a date of entry into  
the United States won’t be accepted as a stand-alone  
identification document for dependents, unless they are from  
Canada or Mexico, or are dependents of U.S. military personnel  
stationed overseas. In these cases, applicants will be required to  
submit at least one of the following original documents in  
addition to the passport to prove U.S. residency.  
If under 6 years of age: A U.S. medical record, U.S. school  
record, or U.S. state identification card that lists the applicant’s  
name and U.S. address, or a U.S. visa.  
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 applicant’s name and U.S. address, or a U.S. visa.  
If 18 years of age or older: A U.S. school record, rental  
statement from a U.S. property, utility bill for a U.S. property, or a  
U.S. bank statement, U.S. state identification card or driver’s  
license that lists the applicant’s name and U.S. address, or a  
U.S. visa.  
How To Apply  
Follow the guidelines below if you’re applying for a new ITIN or  
renewing an existing ITIN.  
For your convenience, you can access fillable Form W-7  
If you check box d for a dependent of a U.S. citizen or  
resident alien, then you may submit an original valid passport (or  
a certified copy from the issuing agency) without any other  
documents to prove your “foreign status” or “identity” only if the  
passport has a date of entry into the United States. Otherwise,  
you must submit one of the additional documents listed earlier in  
the “Supporting Documentation” table with your passport to  
prove residency. If you don’t have one of the additional  
at IRS.gov/pub/irs-pdf/fw7.pdf, complete, print, then sign  
the Form W-7.  
TIP  
Note. Keep a copy of your application for your records.  
Applying for an ITIN for the first time. If you’ve never had an  
ITIN before and are submitting an application for a new ITIN,  
include the following in your Application Package.  
documents listed earlier in the “Supporting Documentation” table  
to submit with your passport, you can’t use your passport as a  
stand-alone supporting document and must submit at least two  
types of documents listed in the “Supporting Documentation”  
1. Your completed Form W-7.  
-4-  
Instructions for Form W-7 (Rev. November 2023)  
     
Note. If you submit a Form W-7, all future ITIN notices and  
correspondence that you receive will be in English. If you prefer  
to receive them in Spanish, submit Form W-7(SP).  
Have the officers at U.S. embassies and consulates overseas  
provide certification and authentication services. Contact the  
Consular Section, American Citizens Services of the U.S.  
Embassy or Consulate in advance to determine the hours of  
operation for these services.  
2. Your original tax return(s) for which the ITIN is needed.  
Attach Form W-7 to the front of your tax return. If you’re applying  
for more than one ITIN for the same tax return (such as for a  
spouse or dependent(s)), attach all Forms W-7 to the same tax  
return. Leave the area of the SSN blank on the tax return for  
each person who is applying for an ITIN. After your Forms W-7  
have been processed, the IRS will assign an ITIN to the return  
and process the return.  
Deceased taxpayers. When requesting an ITIN for a deceased  
taxpayer, the deceased must meet all of the requirements  
established to get an ITIN. Also, you must write “Deceased” and  
the date of death across the top of the Form W-7 and include the  
documentation shown in the following chart.  
IF you’re:  
THEN you must include:  
There are exceptions to the requirement to include a  
U.S. federal tax return. If you claim one of these  
TIP  
The surviving spouse  
filing an original or  
amended joint return with  
their deceased spouse  
Form W-7,  
exceptions, you must submit the documentation required  
A U.S. individual income tax return, and  
Documentation substantiating the identity  
instead of a tax return. See Exceptions Tables, later.  
and foreign status of the deceased.  
3. Original documents, or certified copies of these  
documents from the issuing agency, required to support the  
information provided on Form W-7. The required supporting  
documentation must be consistent with each applicant’s  
information provided on Form W-7. For example, the name, date  
of birth, and country(ies) of citizenship shown in the  
documentation must be the same as on Form W-7, lines 1a, 1b,  
earlier, for a list of the documents to be submitted with your  
application package.  
The court-appointed  
executor or administrator  
of the deceased’s estate  
filing an original tax return and foreign status of the deceased*, and  
on behalf of the deceased  
Form W-7,  
A U.S. individual income tax return,  
Documentation substantiating the identity  
A court certificate showing your appointment.  
Neither the surviving  
spouse nor the  
court-appointed executor  
or administrator of the  
deceased’s estate  
Form W-7,  
A U.S. individual income tax return,  
Documentation substantiating the identity  
and foreign status of the deceased*,  
Form 1310 (if a refund is due), and  
A copy of the certificate of death.  
Renewal of an existing ITIN. If your ITIN has expired and the  
ITIN will be included on a U.S. federal tax return, follow the  
guidelines below to submit your renewal application. If your ITIN  
won’t be included on a U.S. federal tax return, you don’t need to  
renew your ITIN at this time.  
* If Form W-7 is for a deceased individual under 18 years of age, one of the  
documents proving identity, foreign status, and/or U.S. residency must be a  
birth certificate, unless a passport with a date of entry into the United States is  
submitted.  
If you don’t renew the expired ITIN and you file a  
U.S. federal tax return with the expired ITIN, there  
!
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).  
If you’re filing an application for an extension of time to file using  
Form 4868, or making an estimated tax payment using Form  
1040-ES or Form 1040-ES (NR), don’t file Form W-7 with those  
forms. Enter “ITIN TO BE REQUESTED” wherever your SSN or  
ITIN is requested. An ITIN will be issued only after you file a tax  
return and meet all other requirements.  
CAUTION  
may be a delay in processing your tax return.  
Include the following in your Renewal Application Package.  
1. Your completed Form W-7. You must check a check box  
in the Application type box at the top of page 1 indicating the  
reason you’re completing the Form W-7 even if you’re applying to  
renew your ITIN.  
2. Your original tax return(s) you’re filing, and on which the  
ITIN is listed. Attach Form W-7 to the front of your tax return. If  
you’re renewing more than one ITIN for the same tax return  
(such as for a spouse or dependent(s)), attach all Forms W-7 to  
the same tax return. After your Forms W-7 have been processed,  
the IRS will process the return.  
3. Original documents, or certified copies of these  
documents from the issuing agency, required to support the  
information provided on Form W-7. The required supporting  
documentation must be consistent with each applicant’s  
information provided on Form W-7. For example, the name, date  
of birth, and country(ies) of citizenship shown in the  
documentation must be the same as on Form W-7, lines 1a, 1b,  
earlier, for a list of the documents to be submitted with your  
renewal application package.  
If you attached your tax return to your Form W-7, leave  
the area of the SSN blank on the new tax return for each  
!
CAUTION  
person who is applying for an ITIN.  
When To Apply  
First-time ITIN applications. If you’re applying for a new ITIN,  
complete and attach Form W-7 to the front of your tax return and  
file your application package with your tax return for which the  
ITIN is needed on or before the due date for the return. If you’re  
unable to file your tax return by the due date, you must file an  
application for an extension of time to file by the due date of the  
return. Failure to timely file the tax return with a complete Form  
W-7 and required documentation may result in the denial of  
refundable credits, such as the additional child tax credit  
(available for tax years prior to 2018) and the American  
opportunity tax credit, if you otherwise qualify. Don’t file your tax  
return without Form W-7 and required documentation.  
Spouses and dependents who renew their ITIN to be  
claimed for an allowable tax benefit must be listed on an  
If you meet one of the exceptions described in Exceptions  
Tables at the end of these instructions, you may complete and  
submit Form W-7 at any time.  
!
CAUTION  
attached U.S. federal tax return with the schedule or  
form that applies to the allowable benefit or, in the case of the  
credit for other dependents, the box next to their name must be  
checked on the attached tax return.  
You can’t electronically file (e-file) a return using an ITIN  
in the calendar year the ITIN is assigned. If you need to  
!
CAUTION  
file multiple-year returns, you can attach them all to your  
Certified copies. You can submit copies of original documents  
Form W-7 and submit them to the IRS using one of the methods  
described later in Where To Apply. Once your ITIN is assigned,  
you can e-file returns in the following years. For example, if you  
if you do any of the following.  
Have the copies certified by the issuing agency.  
-5-  
Instructions for Form W-7 (Rev. November 2023)  
   
apply for and receive an ITIN this year, you may not e-file any tax  
return using that ITIN (including prior-year returns) until next  
year.  
Acceptance Agent (AA). An AA can help you complete and  
file Form W-7. To get a list of agents, visit IRS.gov and enter  
“acceptance agent program” in the search box. An AA will need  
to submit original documentation or certified copies of the  
documentation from the issuing agency to the IRS for all  
applicants.  
Renewal ITIN applications. If you’re renewing an existing ITIN,  
you must submit your Form W-7 renewal application with your  
U.S. federal tax return using one of the methods described below  
in Where To Apply. Spouses and dependents who renew their  
ITIN must be listed on an attached U.S. federal tax return with  
the schedule or form that applies to the allowable tax benefit. If  
you don’t renew your expired ITIN and you file a U.S. federal tax  
return with the expired ITIN, there may be a delay in processing  
your tax return.  
Certifying Acceptance Agent (CAA). A CAA can verify  
original documentation and certified copies of the  
documentation from the issuing agency for primary and  
secondary applicants and their dependents, except for foreign  
military identification cards. For dependents, CAAs can only  
verify passports and birth certificates. The CAA will return the  
documentation immediately after reviewing its authenticity.  
Processing times. Allow 7 weeks for the IRS to notify you of  
your ITIN application status (9 to 11 weeks if you submit the  
application during peak processing periods (January 15 through  
April 30) or if you’re filing from overseas). If you haven’t received  
your ITIN or correspondence at the end of that time, you can call  
the IRS to find out the status of your application (see Telephone  
help, earlier).  
Where To Apply  
By mail. Mail Form W-7, your tax return (if applicable) or other  
documents required by an exception, and the documentation  
earlier, to:  
Internal Revenue Service  
ITIN Operation  
Specific Instructions  
P.O. Box 149342  
Austin, TX 78714-9342  
If you’re completing this form for someone else, answer the  
questions as they apply to that individual.  
If you mail your application, don’t use the mailing  
address in the instructions for your tax return (for  
Application Type  
!
CAUTION  
example, Form 1040-NR). Your tax return will be  
Check the applicable box to indicate if you’re:  
1. a first-time applicant applying for a new ITIN, or  
2. seeking to renew an ITIN that you already have.  
processed after it is mailed as part of your application package  
to the address in these instructions.  
By private delivery services. If you use a private delivery  
service, submit your Form W-7, your tax return (if applicable) or  
other documents required by an exception, and the  
documentation described under Supporting Documentation  
Requirements, earlier, to:  
If you check Renew an existing ITIN, you must answer the  
question on line 6e and include your ITIN information on line 6f.  
See the instructions for lines 6e and 6f for more information.  
Reason You’re Submitting Form W-7  
You must check the box to indicate the reason you’re  
completing Form W-7 even if you’re applying to renew your  
ITIN. If more than one box applies to you, check the box that  
best explains your reason for submitting Form W-7. A selection  
must be made in this section.  
Internal Revenue Service  
ITIN Operation  
Mail Stop 6090-AUSC  
3651 S. Interregional, Hwy 35  
Austin, TX 78741-0000  
Note. If you check box a or f, then box h may also be checked. If  
applicable, you must also enter the treaty country and treaty  
article. For more information on treaties, see Pub. 901, U.S. Tax  
Treaties.  
The private delivery service can tell you how to get written  
proof of the mailing date.  
In person. You can apply for your ITIN by visiting designated  
IRS Taxpayer Assistance Centers (TACs). They can verify  
original documentation and certified copies of the  
a. Nonresident alien required to get an ITIN to claim tax  
treaty benefit. Certain nonresident aliens must get an ITIN to  
claim certain tax treaty benefits even if they don’t have to file a  
U.S. federal tax return. If you check this box to claim the benefits  
of a U.S. income tax treaty with a foreign country, also check box  
h. On the dotted line next to box h, enter the appropriate  
designation for Exception 1 or 2, whichever applies (see  
Exception 1 and Exception 2, later). Identify the exception by its  
number, alpha subsection, and category under which you’re  
applying (for example, enter “Exception 1d-Pension Income” or  
“Exception 2d-Gambling Winnings”). Also, enter the name of the  
treaty country and treaty article number in the appropriate entry  
spaces below box h and attach the documents required under  
whichever exception applies. For more details on tax treaties,  
see Pub. 901.  
documentation from the issuing agency for primary and  
secondary applicants and their dependents. For dependents,  
TACs can verify passports, national identification cards, and birth  
certificates. These documents will be returned to you  
immediately. Service at TACs is by appointment only.  
Appointments can be scheduled by calling 844-545-5640. See  
IRS.gov/W7DocumentVerification for a list of designated TACs  
that offer ITIN document authentication service. TACs that don’t  
offer ITIN document authentication service will mail the original  
documents, Form W-7, and the tax return to the IRS Austin  
Service Center for processing.  
Through an acceptance agent. You can also apply through  
one of the two types of acceptance agents authorized by the  
IRS.  
b. Nonresident alien filing a U.S. federal tax return. This  
1. Acceptance Agent (AA).  
2. Certifying Acceptance Agent (CAA).  
category includes:  
A nonresident alien who must file a U.S. federal tax return to  
report income effectively or not effectively connected with the  
conduct of a trade or business in the United States, and  
Note. AAs and CAAs are available both domestically and  
abroad.  
A nonresident alien who is filing a U.S. federal tax return only  
to get a refund. See Pub. 519.  
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Instructions for Form W-7 (Rev. November 2023)  
       
If you choose reason b, you must provide a complete  
If you’re applying for an ITIN under this category, you must  
provide the full name and SSN or ITIN of the U.S. citizen/  
resident alien. Enter the information on the dotted line in the  
space provided.  
foreign address on line 3.  
!
CAUTION  
c. U.S. resident alien (based on days present in the United  
States) filing a U.S. federal tax return. A foreign individual  
living or present in the United States for a certain number of days  
(that is, meeting the test known as the “substantial presence”  
test) who doesn’t have permission to work from the USCIS, and  
is ineligible for an SSN, may still be required to file a U.S. federal  
tax return. These individuals must check this box and include a  
date of entry into the United States on line 6d. For information  
about the substantial presence test, see Pub. 519.  
A spouse can be claimed as a personal exemption only  
for tax years prior to 2018.  
!
CAUTION  
f. Nonresident alien student, professor, or researcher filing  
a U.S. federal tax return or claiming an exception. This is an  
individual who hasn’t abandoned his or her residence in a  
foreign country and who is a bona fide student, professor, or  
researcher coming temporarily to the United States solely to  
attend classes at a recognized institution of education, to teach,  
or to perform research. For more information about the U.S. tax  
rules that apply to foreign students, professors, or researchers,  
see Pub. 519.  
If you check this box, you must complete lines 6a, 6c, 6d, and  
6g, and provide your passport with a valid U.S. visa. No U.S. visa  
needs to be provided if the foreign address is Canada, Mexico,  
or Bermuda. If you’re present in the United States on a  
work-related visa (F-1, J-1, or M-1), but won’t be employed (that  
is, your presence in the United States is study related), you can  
choose to attach a letter from the Designated School Official  
(DSO) or Responsible Officer (RO) instead of applying to the  
SSA for an SSN. The letter must clearly state that you won’t be  
securing employment while in the United States and your  
presence here is solely study related. This letter can be  
submitted instead of a Social Security Administration denial  
letter if you’re filing a tax return with this Form W-7 or claiming  
Exception 2 (explained later).  
Nonresident alien students and exchange visitors, their  
spouses, and dependents under the Student Exchange Visitors  
Program (SEVP) claiming Exception 2 (no tax return attached)  
can have their original ID certified by an SEVP-approved  
institution, rather than mailing originals to the IRS. These are  
individuals admitted to the United States under an F, J, or M visa  
who receive taxable scholarships, fellowships, or other grants.  
If you check this box to claim an exception under the benefits  
of a U.S. income tax treaty with a foreign country, also check box  
h. On the dotted line next to box h, enter the appropriate  
designation for Exception 2, explained later. Identify the  
exception by its number, alpha subsection, and category under  
which you’re applying (for example, enter “Exception  
d. Dependent of U.S. citizen/resident alien. This is an  
individual who can be claimed as a dependent on a U.S. federal  
tax return and isn’t eligible to get an SSN. Your spouse is never  
considered your dependent. See Pubs. 501 and 519.  
Dependents of U.S. military personnel can submit original  
documents, certified copies or notarized copies of identification  
documents. A copy of the servicemember’s U.S. military ID will  
be required or the applicant must be applying from an overseas  
APO/FPO address. A copy of the servicemember’s U.S. military  
ID is required to be included with the application if the  
documents are notarized.  
If you’re applying for an ITIN under this category, you must  
provide the relationship (for example, parent, child, grandchild,  
etc.) of the dependent to the U.S. citizen/resident alien. Enter the  
information on the dotted line in the space provided.  
Also, if you’re applying for an ITIN under this category, you  
must provide the full name and SSN or ITIN of the U.S. citizen/  
resident alien. Enter the information on the dotted line in the  
space provided and include a date of entry into the United States  
on line 6d, unless the applicant is a dependent of U.S. military  
personnel stationed overseas or is from Canada or Mexico and  
the applicant is claimed for an allowable tax benefit.  
Note. If you live abroad and requested an adoption taxpayer  
identification number (ATIN) for a foreign child you adopted or  
who has been legally placed in your home pending adoption and  
that request was denied, your dependent may be eligible for an  
ITIN. When submitting your Form W-7, make sure that you  
include a copy of the legal documents verifying your relationship  
to the child.  
Dependents can be claimed as personal exemptions  
2b-Scholarship Income and claiming tax treaty benefits” or  
“Exception 2c-Scholarship Income”). Also, enter the name of the  
treaty country and the treaty article number in the appropriate  
entry spaces below box h (if applicable) and attach the  
documents required under Exception 2.  
only for tax years prior to 2018. However, the credit for  
!
CAUTION  
other dependents (ODC) for your child and other  
qualifying relatives (excluding your spouse) who live in the  
United States may be available. See the instructions for your  
U.S. federal tax return for more information.  
g. Dependent/spouse of a nonresident alien holding a U.S.  
visa. This is an individual who can be claimed as a dependent  
for any tax year, or is a spouse on a U.S. federal tax return for a  
tax year before 2018, who is unable, or not eligible, to get an  
SSN, and who has entered the United States with a nonresident  
alien who holds a U.S. visa. If you apply for an ITIN under this  
category, remember to attach a copy of your visa to your Form  
W-7 and include a date of entry into the United States on line 6d.  
e. Spouse of U.S. citizen/resident alien. This category  
includes:  
A resident or nonresident alien spouse who isn’t filing a U.S.  
federal tax return (including a joint return) and who isn’t eligible  
to get an SSN but who, as a spouse, is claimed as an exemption;  
and  
A resident or nonresident alien spouse who isn’t eligible to get  
an SSN but who is electing to file a U.S. federal tax return jointly  
with a spouse who is a U.S. citizen or resident alien. For more  
information about this category, see Pubs. 501 and 519.  
Dependents and spouses can be claimed as personal  
exemptions only for tax years prior to 2018.  
!
CAUTION  
Spouses of U.S. military personnel can submit original  
documents, certified copies, or notarized copies of identification  
documents. A copy of the servicemember’s U.S. military ID will  
be required or the applicant must be applying from an overseas  
APO/FPO address. A copy of the servicemember’s U.S. military  
ID is required to be included with the application if the  
documents are notarized.  
h. Other. If the reason for your ITIN request isn’t described in  
boxes a through g, check this box. Describe in detail your reason  
for requesting an ITIN and attach supporting documents.  
Frequently, third parties (such as banks and other financial  
institutions) that are subject to information-reporting and  
withholding requirements will request an ITIN from you to enable  
them to file information returns required by law. If you’re  
-7-  
Instructions for Form W-7 (Rev. November 2023)  
 
requesting an ITIN for this reason, you may be able to claim one  
of the exceptions described later. Enter on the dotted line next to  
box h the exception that applies to you. Identify the exception by  
its number, alpha subsection (if applicable), and category under  
which you’re applying (for example, enter “Exception  
1a-Partnership Income” or “Exception 3-Mortgage Interest”).  
Examples of completed Forms W-7 for “Exceptions” can be  
found in Pub. 1915. You won’t need to attach a tax return to your  
Form W-7.  
Exception 1. Passive income—third-party withholding or  
tax treaty benefits. This exception may apply if you’re the  
recipient of partnership income, interest income, annuity income,  
rental income, or other passive income that’s subject to  
third-party withholding or covered by tax treaty benefits. See  
Exceptions Tables, later, for more details on Exception 1.  
Form 8288-A, Statement of Withholding on Certain  
Dispositions by Foreign Persons.  
Form 8288-B, Application for Withholding Certificate for  
Dispositions by Foreign Persons of U.S. Real Property Interests.  
Exception 5. Treasury Decision (T.D.) 9363. This exception  
may apply if you have an IRS reporting requirement as a  
non-U.S. representative of a foreign corporation who needs to  
obtain an ITIN for the purpose of meeting their e-filing  
requirement under T.D. 9363 and you are submitting Form W-7.  
See Exceptions Tables, later, for more details on Exception 5.  
If you’re applying for an ITIN under this exception, enter  
“Exception 5, T.D. 9363” on the dotted line next to box h.  
Line Instructions  
Enter “N/A” (not applicable) on all sections of each line that don’t  
apply to you. Don’t leave any section blank. For example, line 4  
should have three separate entries.  
Information returns applicable to Exception 1 may include the  
following.  
Form 1042-S, Foreign Person’s U.S. Source Income Subject  
Line 1a. Enter your legal name on line 1a as it appears on your  
identifying documents. Be sure to properly identify your first,  
middle, and last names. This entry should reflect your name as  
it’ll appear on a U.S. federal tax return.  
to Withholding.  
Form 1099-INT, Interest Income.  
Form 1099-MISC, Miscellaneous Information.  
Form 8805, Foreign Partner’s Information Statement of  
Section 1446 Withholding Tax.  
Note. If you’re renewing your ITIN and your legal name has  
changed since the original assignment of your ITIN, you’ll need  
to submit documentation to support your legal name change,  
such as your marriage certificate or a court order, which may  
include a divorce decree. Attach supporting documentation to  
Form W-7.  
Schedule K-1 (Form 1065), Partner’s Share of Income,  
Deductions, Credits, etc.  
Applicants receiving compensation for personal services  
performed in the United States, or issued a U.S. visa  
that’s valid for employment, should first apply for an SSN  
!
CAUTION  
with the SSA. Unless you’re denied an SSN by the SSA and  
attach the denial letter to your Form W-7, you aren’t eligible for  
an ITIN.  
Your ITIN will be established using this name. If you don’t  
use this name on the U.S. federal tax return, the  
!
CAUTION  
processing of the U.S. federal tax return may be delayed.  
If you’re required to file a federal tax return, then you  
Line 1b. Enter your name as it appears on your birth certificate  
aren’t eligible for Exception 1.  
!
if it’s different from your entry on line 1a.  
CAUTION  
Line 2. Enter your complete mailing address on line 2. This is  
the address the IRS will use to return your original documents  
and send written notification of your ITIN application status.  
The IRS won’t use the address you enter to update its records  
for other purposes unless you include a U.S. federal tax return  
with your Form W-7. If you aren’t including a U.S. federal tax  
return with your Form W-7 and you changed your home mailing  
address since you filed your last U.S. federal tax return, also file  
Form 8822, Change of Address, with the IRS at the address  
listed in the Form 8822 instructions.  
Exception 2. Other income. This exception may apply if:  
1. You’re claiming the benefits of a U.S. income tax treaty  
with a foreign country and you receive any of the following.  
a. Wages, salary, compensation, and honoraria payments;  
b. Scholarships, fellowships, and grants; and/or  
c. Gambling income; or  
2. You’re receiving taxable scholarship, fellowship, or grant  
income, but not claiming the benefits of an income tax treaty.  
See Exceptions Tables, later, for more details on Exception 2.  
Information returns applicable to Exception 2 may include Form  
1042-S.  
Exception 3. Mortgage interest—third-party reporting.  
This exception may apply if you have a home mortgage loan on  
real property you own in the United States that’s subject to  
third-party reporting of mortgage interest. See Exceptions  
Tables, later, for more details on Exception 3. Information returns  
applicable to Exception 3 may include Form 1098, Mortgage  
Interest Statement.  
Exception 4. Dispositions by a foreign person of U.S. real  
property interest—third-party withholding. This exception  
may apply if you’re a party to a disposition of a U.S. real property  
interest by a foreign person, which is generally subject to  
withholding by the transferee or buyer (withholding agent). This  
exception may also apply if you have a notice of non-recognition  
under Regulations section 1.1445-2(d)(2). See Exceptions  
Tables, later, for more details on Exception 4.  
Note. If the U.S. Postal Service won’t deliver mail to your  
physical location, enter the U.S. Postal Service’s post office box  
number for your mailing address. Contact your local U.S. Post  
Office for more information. Don’t use a post office box owned  
and operated by a private firm or company.  
Line 3. Enter your complete foreign (non-U.S.) address in the  
country where you permanently or normally reside, even if it’s the  
same as the address on line 2. If you no longer have a  
permanent foreign residence due to your relocation to the United  
States, enter only the foreign country where you last resided 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 choose reason b, you must provide a complete  
foreign address on line 3.  
!
CAUTION  
Information returns applicable to Exception 4 may include the  
Don’t use a post office box or an “in care of” (c/o)  
following.  
address instead of a street address on line 2 if you’re  
!
CAUTION  
Form 8288, U.S. Withholding Tax Return for Certain  
entering just a “country” name on line 3. If you do, your  
Dispositions by Foreign Persons.  
application may be rejected.  
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Instructions for Form W-7 (Rev. November 2023)  
     
IRSN 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.  
Line 4. Enter your date of birth in the month/day/year (MM/DD/  
YYYY) format, where MM = 1 to 12 and DD = 1 to 31. To be  
eligible for an ITIN, your birth country must be recognized as a  
foreign country by the U.S. Department of State.  
Line 6a. Enter the country or countries (in the case of dual  
citizenship) in which you’re a citizen. Enter the complete country  
name; don’t abbreviate.  
Line 6f. If you have an ITIN and/or an IRSN, list them in the  
space(s) provided. Identify your first, middle, and last name  
under which the ITIN and/or IRSN was issued. If you were issued  
more than one IRSN, attach a separate sheet listing all the  
IRSNs you received. On the separate sheet, be sure to write your  
name and “Form W-7” at the top.  
If you’re submitting Form W-7 to renew your ITIN, the name  
under which you applied for your ITIN must be included on line 6f  
to avoid delays in processing your Form W-7.  
Line 6b. If your country of residence for tax purposes has  
issued you a tax identification number, enter that number on  
line 6b. For example, if you’re a resident of Canada, enter your  
Canadian social security number (known as the Canadian Social  
Insurance Number).  
Line 6c. Enter only U.S. nonimmigrant visa information. Include  
the USCIS classification, number of the U.S. visa, and the  
expiration date in month/day/year format. For example, if you  
have an F-1/F-2 visa with the number 123456, enter, in the entry  
space, F-1/F-2 and 123456, followed by the visa’s expiration  
date in MM/DD/YYYY format. Individuals in possession of an  
I-20/I-94 document(s) should attach a copy to their Form W-7.  
Note. If you’re renewing your ITIN and your legal name has  
changed since the original assignment of your ITIN, you’ll need  
to submit documentation to support your legal name change,  
such as your marriage certificate or a court order, which may  
include a divorce decree. Attach supporting documentation to  
Form W-7.  
Line 6d. Check the box indicating the type of document(s)  
you’re submitting to prove your identity. 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. Dates must be entered  
in the month/day/year format.  
Line 6g. If you checked reason f, you must enter the name of  
the educational institution and the city and state in which it’s  
located. You must also enter your length of stay in the United  
States.  
If you’re temporarily in the United States for business  
purposes, you must enter the name of the company with whom  
you’re conducting your business and the city and state in which  
it’s located. You must also enter your length of stay in the United  
States.  
Note. If you’re submitting a passport, or a certified copy of a  
passport from the issuing agency, no other documentation is  
required to prove your identity and foreign status. Ensure any  
visa information shown on the passport is entered on line 6c and  
the pages of the passport showing the U.S. visa (if a visa is  
required for your Form W-7) are included with your Form W-7. A  
passport that doesn’t have a date of entry into the United States  
will no longer be accepted as a stand-alone identification  
document for dependents, unless the dependents are from  
Canada, Mexico, or are dependents of U.S. military personnel  
stationed overseas.  
If you’re submitting more than one document, enter only the  
information for the first document on this line. Attach a separate  
sheet showing the required information for the additional  
document(s). On the separate sheet, be sure to write your name  
and “Form W-7” at the top.  
Signature  
Who Can Sign Form W-7  
Generally, the applicant is required to sign Form W-7. The  
following are exceptions to this requirement.  
Applicant is a dependent under 18 years of age. If the  
applicant is a dependent under 18 years of age, his or her parent  
or court-appointed guardian can sign if the child can’t sign. The  
parent or court-appointed guardian must type or print his or her  
name in the space provided and check the appropriate box that  
indicates his or her relationship to the applicant. If the individual  
is signing as a court-appointed guardian, a copy of the  
court-appointment papers showing the legal guardianship must  
be attached.  
Adults, other than a parent or court-appointed guardian, can  
sign Form W-7 only if a Form 2848, Power of Attorney and  
Declaration of Representative, has been signed by a parent or  
court-appointed guardian authorizing the individual to sign for  
the applicant.  
The “Date of entry into the United States” must contain  
the complete date on which you entered the country for  
!
CAUTION  
the purpose for which you’re requesting an ITIN (if  
applicable). If you’ve never entered the United States, enter  
“Never entered the United States” on this line. A passport  
without an entry date doesn’t prove U.S. residency and may not  
be used as a stand-alone document for certain dependents. See  
Applicant is a dependent 18 years of age or older. If an  
applicant is 18 years of age or older, the applicant or a  
court-appointed guardian can sign or appoint a parent or another  
individual to sign. The individual (if other than the applicant)  
must type or print their name in the space 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 guardianship must be attached. Individuals other than the  
applicant or a court-appointed guardian must attach a Form  
2848 from the applicant or court-appointed guardian authorizing  
them to sign the Form W-7.  
Example. You entered the United States last year to work.  
You want to file a tax return for the income you earned in the  
United States that year. You aren’t eligible to get a social security  
number. You file Form W-7 with your tax return for that year. On  
line 6d of your Form W-7, enter, as the “Date of entry into the  
United States,the month, day, and year you entered the United  
States in MM/DD/YYYY format.  
Line 6e. If you ever received an ITIN and/or an Internal Revenue  
Service Number (IRSN), 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 or make a payment without providing a taxpayer  
identification number. You would’ve been issued this number if  
you filed a U.S. federal tax return and didn’t have an SSN. This  
A spouse can’t sign for his or her spouse, unless the  
Power of attorney box is checked and Form 2848 has  
!
CAUTION  
been attached to Form W-7.  
-9-  
Instructions for Form W-7 (Rev. November 2023)  
 
ensure that you are complying with these laws and to allow us to  
figure and collect the right amount of tax.  
Applicant can’t sign their name. If an applicant can’t sign his  
or her name, then the applicant must sign his or her mark (for  
example, an “X” or a thumbprint) in the presence of a witness.  
The witness’s signature is also required and must be identified  
as that of a witness.  
You are not required to provide the information requested on  
a form that is subject to the Paperwork Reduction Act unless the  
form displays a valid OMB control number. Books or records  
relating to a form or its instructions must be retained as long as  
their contents may become material in the administration of any  
Internal Revenue law. Generally, tax returns and return  
information are confidential, as required by Internal Revenue  
Code section 6103.  
Note. All Powers of Attorney (POAs) submitted to the IRS must  
be in English. Any POAs received in a foreign language will be  
considered invalid unless accompanied by a certified English  
translation. The POA must clearly state the purpose for which it’s  
intended under the Acts authorized section. For more  
information, go to IRS.gov.  
The average time and expenses required to complete and file  
this form will vary depending on individual circumstances. For  
the estimated averages, see the instructions for your income tax  
return.  
Acceptance Agent’s Use ONLY  
Complete all fields as appropriate and enter the eight-digit office  
code that was issued to you by the ITIN Program Office.  
If you have suggestions for making this form simpler, we  
would be happy to hear from you. See the instructions for your  
income tax return.  
Paperwork Reduction Act Notice. We ask for the information  
on this form to carry out the Internal Revenue laws of the United  
States. You are required to give us the information. We need it to  
-10-  
Instructions for Form W-7 (Rev. November 2023)  
Exceptions Tables  
Exception #1  
Note. Federal tax withholding and/or information reporting must take place within the current tax year.  
Third-Party  
Withholding on  
Passive Income  
Documentation you must submit if you’re eligible to  
claim Exception 1:  
Persons who are eligible to claim Exception 1 include:  
1(a) Individuals who are partners of a U.S. or foreign  
partnership that invests in the United States and that owns  
assets that generate income subject to IRS  
information-reporting and federal tax withholding  
requirements; or  
1(a) A copy of the portion of the partnership or LLC  
agreement displaying the partnership’s employer  
identification number and showing that you’re a partner in  
the partnership that’s conducting business in the United  
States.  
1(b) Individuals who have opened an interest-bearing  
bank deposit account that generates income that’s  
effectively connected with their U.S. trade or business and  
is subject to IRS information reporting and/or federal tax  
withholding; or  
1(b) An original signed letter from the bank on its official  
letterhead, displaying your name and stating that you’ve  
opened a business account that’s 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  
and have opened an interest-bearing bank deposit  
account that generates income subject to IRS information  
reporting and/or federal tax withholding; or  
1(c) An original signed letter from the bank on its official  
letterhead, displaying your name and stating that you’ve  
opened an individual deposit account that’s 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  
current tax year of income such as pensions, annuities,  
rental income, royalties, dividends, etc., and are required  
to provide an ITIN to the withholding agent (for example,  
an investment company, insurance company, financial  
institution, etc.) for the purposes of tax withholding and/or  
reporting requirements.  
1(d) An original document or signed letter from the  
withholding agent, on official letterhead, showing your name  
and verifying that an ITIN is required to make distributions to  
you during the current tax year that are subject to IRS  
information reporting and/or federal tax withholding.  
Self-generated income statements will only be accepted with  
a copy of the contract or a letter with a postmarked envelope  
addressed from the withholding agent.  
Exception #2  
Note. Federal tax withholding and/or information reporting must take place within the current tax year.  
2(a). Wages,  
Salary,  
Compensation,  
and Honoraria  
Payments  
Persons who are eligible to claim Exception 2(a)  
include:  
Documentation you must submit if you’re eligible to  
claim Exception 2(a):  
Individuals claiming the benefits of a tax treaty who:  
Claiming the  
benefits of a tax  
treaty  
Are either exempt or subject to a reduced rate of  
An original letter of employment from the payer of the  
withholding of tax on their wages, salary, compensation,  
and honoraria payments;  
income; or  
A copy of the employment contract; or  
A letter requesting your presence for a speaking  
and  
engagement, etc.;  
Will be submitting Form 8233 to the payer of the income.  
along with:  
Evidence (information) on the Form W-7 that you’re  
entitled to claim the benefits of a tax treaty, and  
A copy of the completed withholding agent’s portion of  
Form 8233 attached to Form W-7.  
-11-  
Instructions for Form W-7 (Rev. November 2023)  
 
Exceptions Tables (continued)  
Exception #2 (continued)  
Note. Federal tax withholding and/or information reporting must take place within the current tax year.  
2(b).  
Scholarships,  
Fellowships,  
and Grants  
Persons who are eligible to claim Exception 2(b)  
include:  
Documentation you must submit if you’re eligible to  
claim Exception 2(b):  
Individuals claiming the benefits of a tax treaty who:  
Claiming the  
benefits of a tax  
treaty  
Are either exempt from or subject to a reduced rate of  
An original letter or official notification from the college or  
tax on their income from scholarships, fellowships, or  
grants (that is, foreign students, scholars, professors,  
researchers, foreign visitors, or any other individual);  
university awarding the noncompensatory scholarship,  
fellowship, or grant; or  
A copy of a contract with a college, university, or  
educational institution;  
and  
Will be submitting Form W-8BEN to the withholding  
agent.  
along with:  
An original or copy certified by the issuing agency of  
passport showing the valid visa issued by the U.S.  
Department of State,  
Note. Student and Exchange Visitor Program  
(SEVP)-approved institutions for nonresident alien  
students and exchange visitors and their spouses and  
dependents classified under section 101(a)(15)(F), (M), or  
(J) of the 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  
Evidence (information) on the Form W-7 that you’re  
entitled to claim the benefits of a tax treaty,  
A copy of the Form W-8BEN that was submitted to the  
withholding agent, and  
A letter from the Social Security Administration2 stating  
that you’re ineligible to receive a social security number  
(SSN).  
1 The original certification letter from an SEVP-approved  
institution serves as a substitute for submission of original  
supporting identification documents with Form W-7. The  
certification letter must:  
2 If 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 an SSN. You will be permitted to provide a letter  
from the Designated School Official (DSO) or Responsible  
Officer (RO) stating that you won’t be securing employment  
in the United States or receiving any type of income from  
personal 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 an SEVIS official: Principal  
Designated School Official (PDSO), Designated School  
Official (DSO), Responsible Officer (RO), or Alternate  
Responsible Officer (ARO) of a certified school exchange  
program with a verifiable contact telephone number;  
Attach copies of documents used to verify the  
applicant’s identity and foreign status from the approved  
list of documents presented in the Form W-7 instructions  
(passport must include a copy of the valid visa issued by  
the U.S. Department of State). A U.S. visa isn’t required if  
the foreign address is in Canada or Mexico;  
Attach a copy of Form DS-2019, Certificate of Eligibility  
for Exchange Visitor (J-1) Status and/or a copy of Form  
I-20, Certificate of Eligibility for Nonimmigrant Student  
Status;  
Form W-7 must include the treaty country and article  
number that supports claiming a tax treaty benefit; and  
Include a letter from the DSO or RO stating that the  
applicant won’t be securing employment in the United  
States or receiving any type of income from personal  
services.  
-12-  
Instructions for Form W-7 (Rev. November 2023)  
Exceptions Tables (continued)  
Exception #2 (continued)  
Note. Federal tax withholding and/or information reporting must take place within the current tax year.  
2(c).  
Scholarships,  
Fellowships,  
and Grants  
Persons who are eligible to claim Exception 2(c)  
include:  
Documentation you must submit if you’re eligible to  
claim Exception 2(c):  
Individuals (that is, foreign students, scholars, professors,  
researchers, or any other individuals) receiving  
noncompensatory income from scholarships, fellowships,  
or grants that’s subject to IRS information-reporting and/or  
withholding requirements during the current year.  
An original letter or official notification from the  
educational institution (that is, college or university) awarding  
the noncompensatory scholarship, fellowship, or grant; or  
A copy of a contract with a college, university, or  
educational institution;  
along with:  
An original or copy certified by the issuing agency of  
passport showing a 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);  
An original letter from the DSO or RO stating that you’re  
receiving noncompensatory income from scholarships,  
fellowships, or grants that’s subject to IRS  
Not claiming  
benefits of a tax  
treaty  
Note. Student and Exchange Visitor Program  
(SEVP)-approved institutions for nonresident alien  
students and exchange visitors and their spouses and  
dependents classified under section 101(a)(15)(F), (M), or  
(J) of the 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  
information-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  
A letter from the Social Security Administration2 stating  
1 The original certification letter from an SEVP-approved  
institution serves as a substitute for submission of original  
supporting identification documents with Form W-7. The  
certification letter must:  
that you’re ineligible to receive a social security number  
(SSN).  
Be on original, official college, university, or institution  
letterhead with a verifiable address;  
Provide the applicant’s full name and Student Exchange  
2 If 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 an SSN. You will be permitted to provide a letter  
from the DSO or RO stating that you won’t be securing  
employment in the United States or receiving any type of  
income from personal services.  
Visitor’s Information System (SEVIS) number;  
Certify the applicant’s registration in SEVIS;  
Certify that the student presented an unexpired  
passport, visa, or other identification documents for review  
(Exception: a U.S. visa isn’t required if the foreign address  
is in Canada or Mexico);  
List the identification documents provided to verify  
identity and foreign status;  
Be signed and dated by an SEVIS official: Principal  
Designated School Official (PDSO), Designated School  
Official (DSO), Responsible Officer (RO), or Alternate  
Responsible Officer (ARO) of a certified school exchange  
program with a verifiable contact telephone number;  
Attach copies of documents used to verify the  
applicant’s identity and foreign status from the approved  
list of documents presented in the Form W-7 instructions  
(passport must include a copy of the valid visa issued by  
the U.S. Department of State). A U.S. visa isn’t required if  
the foreign address is in Canada or Mexico;  
Attach a copy of Form DS-2019, Certificate of Eligibility  
for Exchange Visitor (J-1) Status and/or a copy of Form  
I-20, Certificate of Eligibility for Nonimmigrant Student  
Status;  
Form W-7 must include the treaty country and article  
number that supports claiming a tax treaty benefit; and  
Include a letter from the DSO or RO stating that the  
applicant won’t be securing employment in the United  
States or receiving any type of income from personal  
services.  
-13-  
Instructions for Form W-7 (Rev. November 2023)  
Exceptions Tables (continued)  
Exception #2 (continued)  
Note. Federal tax withholding and/or information reporting must take place within the current tax year.  
2(d). Gambling  
Income  
Persons who are eligible to claim Exception 2(d)  
include:  
Documentation you must submit if you’re eligible to  
claim Exception 2(d):  
Nonresident aliens visiting the United States who:  
Claiming the  
benefits of a tax  
treaty  
Have gambling winnings,  
Your Form W-7, which must be submitted through the  
services of an appropriate gaming official serving as an IRS  
ITIN Acceptance Agent to apply for an ITIN under Exception  
2(d).  
Are claiming the benefits of a tax treaty for an exempt or  
reduced rate of federal tax withholding on that income, and  
Will be utilizing the services of a gaming official as an  
IRS ITIN Acceptance Agent.  
Note. If you don’t secure the services of a gaming official,  
you may still file Form 1040-NR at the end of the tax year  
with a Form W-7, attaching a copy of Form 1042-S  
displaying the amount of tax withheld. Your Form 1040-NR  
should also display the tax treaty article number and country  
under which you’re claiming the treaty benefits.  
Exception #3  
Note. Federal tax withholding and/or information reporting must take place within the current tax year.  
Third-Party  
Reporting of  
Mortgage  
Interest  
Persons who are eligible to claim Exception 3 include:  
Documentation you must submit if you’re eligible to  
claim Exception 3:  
Individuals with a home mortgage loan on real property  
located in the United States.  
Documentation showing evidence of a home mortgage  
loan. This includes a copy of the contract of sale or similar  
documentation showing evidence of a home mortgage loan  
on real property located in the United States.  
Exception #4  
Note. Federal tax withholding and/or information reporting must take place within the current tax year.  
Third-Party  
Withholding—  
Disposition by  
a Foreign  
Person of U.S.  
Real Property  
Interest  
Persons who are eligible to claim Exception 4 include:  
Documentation you must submit if you’re eligible to  
claim Exception 4:  
An individual who is a party to the disposition of U.S. real  
property interest by a foreign person (buyer or other  
transferee such as a withholding agent) or notice of  
non-recognition1 under Regulations section 1.1445-2(d)(2)  
from the transferor.  
A completed Form 8288, Form 8288-A, or Form 8288-B;  
and  
A copy of the real estate sales contract, Settlement  
Statement (HUD-1), or Closing Disclosure.  
In the case of notice of non-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, Settlement Statement (HUD-1), or Closing  
Disclosure, and copies of Forms 8288 and 8288-A submitted  
by the buyer need to be attached to Form W-7.  
1 For notices of non-recognition, the document must show  
the date of the transaction, the parties involved, and the type  
of transfer that took place. For example, for transfers  
involving real estate, valid documents include the deed,  
Direction to Convey form, or a document that identifies the  
replacement property in a like-kind exchange. For transfers  
involving stock, an example of a valid document is the  
document that facilitates the transaction.  
-14-  
Instructions for Form W-7 (Rev. November 2023)  
Exceptions Tables (continued)  
Exception #5  
Note. Federal tax withholding and/or information reporting must take place within the current tax year.  
Reporting  
Obligations  
under T.D. 9363  
Persons who are eligible to claim Exception 5 include:  
Documentation you must submit if you’re eligible to  
claim Exception 5:  
A non-U.S. representative of a foreign corporation who  
needs to obtain an ITIN for the purpose of meeting their  
e-filing requirements.  
Along with your Form W-7, include an original signed  
letter from your employer on corporate letterhead stating that  
an ITIN is needed for T.D. 9363, and you have been  
designated as the person responsible for ensuring  
compliance with IRS information-reporting requirements.  
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Instructions for Form W-7 (Rev. November 2023)