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Form W-7: Application for IRS Individual Taxpayer Identification Number
IRS Form W-7 is used to apply for a new Individual Taxpayer Identification Number or renew an existing one for individuals required for federal tax purposes but ineligible for an SSN. Failure to timely file may result in the denial of refundable credits.
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IRS Form W-7 - Application for IRS Individual Taxpayer Identification Number
IRS Form W-7 is used to apply for a new Individual Taxpayer Identification Number or renew an existing one for individuals required for federal tax purposes but ineligible for an SSN. Failure to timely file may result in the denial of refundable credits.
Risk Radar
Scan points- 1Failure to timely file Form W-7 with required documentation risks losing refundable credits like the additional child tax credit.
- 2Filing without including Form W-7 with the required U.S. federal tax return.
- 3Selecting reason b but failing to provide a complete foreign (non-U.S.) address on line 3.
- 4Meeting the substantial presence test but omitting the date of entry into the United States on line 6d.
- 5Assuming an ITIN is needed or renewable when filing under an electing small business trust (ESBT) election.
Plain English
This form allows certain individuals who need a U.S. tax ID number but cannot get a Social Security Number (SSN) to apply for or renew their ITIN. The IRS uses this nine-digit number so that people can correctly file federal taxes. You must submit the W-7 along with your required federal tax return and supporting documents.
Submission Date
- Filing date: An individual must include Form W-7 when filing a U.S. federal tax return unless an exception applies. If renewing, the ITIN must be included on a U.S. federal tax return and it must be expired.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when applying for a new ITIN or renewing an existing one if the ITIN will be included on a U.S. federal tax return and it is expired.
- Do not use it when you are ineligible to get a social security number (SSN) but do not need an Individual Taxpayer Identification Number for federal tax purposes.
- Check Form 1040-ES or Form 1040-ES (NR) instead when making an estimated tax payment.
Form selector
Use this form or another form?
Making an estimated tax payment
Mail payments with a voucher or Form 4868 and complete all required information on the voucher.
✓ Confirm you are using the appropriate form based on your filing status.
Filing an extension of time to file
If extending, mail payments along with the completed Form 4868.
✓ Ensure the payment or extension request is submitted concurrently with the required W-7 documentation.
Submitting multiple tax years
Attach all multiple-year returns directly to your Form W-7 package and submit them together.
✓ Verify that every year being filed has its corresponding return attached.
Deadline or filing window
The form is generally required when filing a U.S. federal tax return unless an exception applies. If unable to file by the original due date, the filer must submit an application for an extension of time to file by that same due date.
Checklist
What you need before filling it out
U.S. federal tax return
A U.S. federal tax return (unless an exception applies) · Required documentation for application or renewal of Form W-7
Supporting Documentation Requirements
The specific documents described under Supporting Documentation Requirements · Included in the application package
Tax Treaty Claim (Box h)
Appropriate designation for Exception 1 or 2, name of treaty country, and article number · Box h on Form W-7
Payment/Extension Filing
Estimated tax payment voucher or Form 4868 · Used when making payments for extensions or estimated taxes
Before you submit
- 1Confirm that you have included a U.S. federal tax return, unless an exception applies.
- 2Check box g and box h if claiming benefits from a U.S. income tax treaty with a foreign country.
- 3Enter the appropriate designation for Exception 1 or 2 on the dotted line next to box h (e.g., 'Exception 1d-Pension Income').
- 4Enter the name of the treaty country and treaty article number in the designated entry spaces below box h.
- 5Attach all required supporting documentation as described under Supporting Documentation Requirements.
- 6If applicable, attach all multiple-year returns to Form W-7.
- 7Sign the form package.
How to file this form
- 1Gather your completed Form W-7, the necessary U.S. federal tax return (if required), and all supporting documentation.
- 2If claiming a tax treaty benefit, ensure you check box g, check box h, and fill in the specific designation, country name, and article number.
- 3Mail the complete package to Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342 or Mail Stop 6090-AUSC 3651 S.
- 4Keep a copy of your entire application package for your records.
Known limitations
- 1An ITIN is required for individuals who are needed for federal tax purposes but do not have and are ineligible to get a Social Security Number (SSN).
- 2When applying for an ITIN, individuals must include a U.S. federal tax return unless they meet an exception.
- 3If renewing an ITIN, the individual must include a U.S. federal tax return unless they meet an exception.
Field map
Compact field-by-field guide
Reason
1 items
Check all boxes that apply: nonresident alien, U.S. resident alien, dependent of U.S. citizen, spouse of U.S. citizen, etc.
Personal Info
5 items
First, middle, last name exactly as it appears on the identity document submitted.
MM/DD/YYYY
Country where you were born and current citizenship.
Visa type and number if applicable (e.g., F-1, B-2).
Tax ID from your home country if applicable.
Documents
1 items
Passport (preferred), national ID, or other acceptable document. Must be current, contain name, photo, and address.
Sign
1 items
Sign and date. If applicant is under 18, parent or guardian must sign.
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Fillable formOpen in Editor->The current edition is December 2024. For the latest information regarding Form W-7, visit IRS.gov/FormW7. Changes include revising the title to 'ITIN not needed for estimated tax payments or extensions,' moving details about estimated tax payments and extensions to Reminders, adding qualifying surviving spouse to allowable tax benefits, and including a TIP explaining dependent qualification.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2024.
- Fee — Not stated in the official source.
- Mailing address — If mailing, use Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342 or Mail Stop 6090-AUSC 3651 S.
- Signature — The form must be signed by the applicant.
Quick Facts
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After you file
- 1You must submit Form W-7 along with your required U.S. federal tax return and all supporting documentation; electronic filing is not permitted during the calendar year of assignment.
- 2Keep a copy of the completed Form W-7 and all submitted documents, as these records are necessary proof if you need to verify eligibility later.
- 3Confirm that you have included all required documentation with your W-7 submission, because failure to do so may result in the denial of refundable credits.
- 4Because tax laws change frequently, always confirm that the revision date on Form W-7 matches the current year's requirements before mailing it.
Sources
- SRCInstructions p.2 — 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).
- SRCInstructions p.2 — To apply for an ITIN, individuals must include a U.S. federal tax return unless they meet an exception, and the required documentation.
- SRCInstructions p.2 — To renew an ITIN, the individual must include a U.S. federal tax return unless they meet an exception, and the required documentation.
- SRCInstructions p.2 — If Form W-7 is submitted to claim the AOTC, then an attached tax return and Form 8863 that list the applicant as a dependent are required.
- SRCInstructions p.4 — A rental statement, or U.S. utility bill from a U.S. property that lists the applicant's name and U.S. address is needed for proof of U.S. residency.
- SRCInstructions p.5 — Multiple-year returns can be attached to Form W-7 and submitted with one of the methods listed in the instructions.
Common confusion points
Do I need to prove my residency if I am filing as a dependent?
The source added text throughout clarifying proof of residency requirements for a dependent.
→ Check the Supporting Documentation Requirements section for details.
If I file Form W-7 to claim the AOTC, what else do I need?
An attached tax return and Form 8863 that list the applicant as a dependent are required.
→ Ensure both the tax return and Form 8863 are included.
What documentation proves my U.S. address if I am filing for an ITIN?
A rental statement, or U.S. utility bill from a U.S. property that lists the applicant's name and U.S. address is required.
→ Check for a recent utility bill or rental agreement.
What do I submit if I need to file multiple-year returns?
You can attach all multiple-year returns to your Form W-7 and submit them using one of the methods listed in the instructions.
→ Gather all relevant years' tax returns together.
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Questions about IRS Form W-7
What is IRS Form W-7 used for?
This form allows certain individuals who need a U.S. tax ID number but cannot get a Social Security Number (SSN) to apply for or renew their ITIN. The IRS uses this nine-digit number so that people can correctly file federal taxes. You must submit the W-7 along with your required federal tax return and supporting documents.
Who must file IRS Form W-7?
Individuals must file Form W-7 if they are required to file a U.S. federal tax return but do not have and are ineligible for an SSN. Eligible filers include nonresident alien students, professors, researchers, or certain spouses and dependents claimed on a federal tax return.
What information does IRS Form W-7 require?
The form collects personal information necessary to establish eligibility for an ITIN. Specific sections require providing a complete foreign (non-U.S.) address if selecting reason b, or listing the date of entry into the United States on line 6d for applicable filers meeting the substantial presence test.
When is IRS Form W-7 due?
An individual must include Form W-7 when filing a U.S. federal tax return unless an exception applies. If renewing, the ITIN must be included on a U.S. federal tax return and it must be expired.
Where do I file IRS Form W-7?
The form cannot be used to electronically file (e-file) a return during the calendar year the ITIN is assigned. The filer must submit Form W-7 along with required documentation.
How do I complete IRS Form W-7?
The filer must include Form W-7 when filing a U.S. federal tax return unless an exception applies. If selecting reason b, the filer must provide a complete foreign (non-U.S.) address on line 3. For individuals meeting the substantial presence test, they must check this box and include the date of entry into the United States on line 6d.
What happens if IRS Form W-7 is filed incorrectly?
Failure to timely file the tax return with a complete Form W-7 and all required documentation may result in the denial of refundable credits, such as the additional child tax credit for tax years prior to 2018.
Do I need to prove my residency if I am filing as a dependent?
The source added text throughout clarifying proof of residency requirements for a dependent. Check the Supporting Documentation Requirements section for details.
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