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IRSWage & Withholding (W Series)

Official form guide

Form W7SP: W-7 (sp)

Form W‑7 (SP) is the IRS application for an Individual Taxpayer Identification Number (ITIN) for a spouse of a U.S. citizen or resident alien. Use it when the spouse is not eligible for a Social Security Number but must be listed on a U.S. tax return.

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Form Overview

IRS Form W7SP - W-7 (sp)

Form W‑7 (SP) is the IRS application for an Individual Taxpayer Identification Number (ITIN) for a spouse of a U.S. citizen or resident alien. Use it when the spouse is not eligible for a Social Security Number but must be listed on a U.S. tax return.

It captures the applicant’s name, foreign address, birth information, and the reason an ITIN is required.

Risk Radar

Scan points
  • 1A single missing document can add weeks to ITIT processing.
  • 2Misspelled name or date of birth
  • 3Using a photocopy instead of an original or certified document
  • 4Leaving the signature line blank
  • 5Submitting the form without the joint tax return

Plain English

If your husband or wife can’t get a Social Security Number, they need an ITIN to be on your tax return. This short form tells the IRS who they are and why they need the number. You’ll send it with proof of identity and foreign status.

Submission Date

  • Filing date: 2024-12-31 22:12:17
  • 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

identificationindividualidentityforeign

Hover a term to preview the meaning.

What this form is for

  • Use when a spouse lacks an SSN and must be listed on a U.S. tax return.
  • Do not use for dependents; they have a separate W‑7 (dependent) version.
  • If the spouse later obtains an SSN, file a new tax return without an ITIN.

Form selector

Use this form or another form?

Dependent child needing ITIN

Child‑specific documentation requirements

✓ Verify child’s age and school records

W‑7 (dependent)

Non‑spouse foreign individual needing ITIN

No spouse relationship required

✓ Check residency status

Standard W‑7

Spouse eligible for SSN

No ITIN needed

✓ Avoid unnecessary ITIN filing

Apply for SSN via SSA

Deadline or filing window

There is no separate deadline for Form W‑7 (SP); it must be submitted with the first tax return that includes the spouse. If you are filing an extension, the ITIN request must be mailed before the extended filing date.

Checklist

What you need before filling it out

1

Name field

Passport – primary identification page · Form line 1a

⚠ Typos in spelling✕ High
2

Birth date

Passport – biographic page · Form line 1b

⚠ Wrong year format✕ Medium
3

Foreign address

Passport or utility bill · Form line 2

⚠ Missing postal code✕ Medium
4

Proof of identity

Original passport or certified copy · Attachment requirement

⚠ Photocopy not accepted✕ High
5

Joint tax return

Completed 1040 or 1040‑NR · Attachment requirement

⚠ Omitted return✕ High

Before you submit

  1. 1Use the 2024 edition of Form W‑7 (SP).
  2. 2Enter the spouse’s name exactly as on the passport.
  3. 3Check the birth date and country of citizenship for accuracy.
  4. 4Sign the form in the designated box.
  5. 5Attach the original passport or a certified copy.
  6. 6Include a copy of the joint federal tax return.
  7. 7Mail to the correct IRS ITIN Operations address.
  8. 8Retain a copy of the entire package for your records.

How to file this form

  1. 1Print the 2024 W‑7 (SP) form on white paper.
  2. 2Complete all required fields in black ink.
  3. 3Attach the spouse’s original passport (or certified copy).
  4. 4Add a copy of the joint 1040/1040‑NR return.
  5. 5Place everything in an envelope addressed to IRS ITIN Operations.
  6. 6Send via USPS with tracking; keep the receipt.
  7. 7Monitor mail for the ITIN issuance letter.

Known limitations

  1. 1The form does not accept photocopies of passports.
  2. 2ITINs are not valid for work authorization.
  3. 3Processing time varies; the IRS does not guarantee a specific timeframe.
  4. 4The form cannot be filed electronically.
  5. 5Only one ITIN per individual; duplicate applications are rejected.

Field map

Compact field-by-field guide

8 fields

Personal Info

2 items

Full Name and Address

Your legal name and current mailing address.

Requiredtext
Social Security Number or TIN

Your taxpayer identification number — must match IRS records.

Requiredssn

Filing Status

1 items

Filing Status

Single, Married Filing Jointly, or Head of Household (for withholding purposes).

Requiredselect

Dependents

1 items

Dependents Information

Number of qualifying children and other dependents.

text

Adjustments

1 items

Other Income or Deductions

Additional income not from jobs or adjustments to withholding.

amount

Withholding

1 items

Extra Withholding

Additional amount you want withheld from each paycheck.

amount

Certification

1 items

Tax Classification

Your tax entity type: Individual, Corporation, Partnership, etc.

Requiredselect

Signatures

1 items

Signature

Sign and date to certify under penalty of perjury.

Requiredsignature
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Current form status
IRS

The IRS publishes the latest W‑7 (SP) edition on its website. Verify the edition date before printing. The form is currently in its 2024 revision.

What changed or needs a fresh check

  • Edition date – ensure the form shows 2024 revision
  • Fee – no filing fee for ITIN applications
  • Mailing address – use the IRS ITIN Operations address in the instructions
  • Signature requirement – spouse must sign the form
  • Document certification – only original passports or certified copies accepted

Form Preview

Form W7SP page 1

Page 1

Form W7SP page 2

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Quick Facts

The spouse of a U.S. citizen or resident alien who lacks a Social Security Number files this form.
It captures the applicant’s name, foreign address, birth information, and the reason an ITIN is required.
File the form with your first tax return that includes the spouse, or any time you need to add the spouse later. There is no separate filing deadline beyond the tax return’s due date.
Mail the completed form, required documents, and a copy of the tax return to the IRS ITIN Operations address listed in the instructions. Some tax‑preparation offices can submit it on your behalf.
Errors in name spelling, address, or missing documents cause processing delays or a denied ITIN, which can postpone filing your tax return.
1. Gather a valid, original passport or certified copy for the spouse. 2. Complete the W‑7 (SP) form, entering the spouse’s personal data exactly as on the passport. 3. Attach a copy of the joint tax return. 4. Mail the package to the IRS ITIN Operations address. 5. Wait for the ITIN issuance letter before filing any amended returns.

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After you file

  1. 1Wait for the IRS to mail the ITIN notice (typically 6‑8 weeks).
  2. 2Record the ITIN in your tax software and on future returns.
  3. 3If you receive a rejection, review the notice and correct the identified issue.
  4. 4Keep the passport copy and ITIN notice with your tax records for at least three years.
  5. 5Update any foreign bank or financial institution that requires the ITIN.
  6. 6If you later obtain an SSN, file a new return to replace the ITIN.

Sources

  • SRCIRS W‑7 (SP) instructionsform purpose and applicant type
  • SRCIRS websitemailing address for ITIN applications
  • SRCIRS publication on acceptable identification documents
  • SRCIRS guidance on edition dates and form revisions
  • SRCIRS FAQno filing fee for ITIN applications
  • SRCNot clearly stated in the provided official sourceexact processing time range
  • SRCNot clearly stated in the provided official sourcewhether electronic submission is ever allowed

Common confusion points

Spouse vs. dependent

Both need ITINs but have different forms

→ Verify relationship before choosing form

Original vs. certified copy

Some think a photocopy is enough

→ Only originals or certified copies are accepted

Signature location

The form has multiple signature lines

→ Sign only the designated spouse line

Mailing address

IRS has several ITIN addresses

→ Use the one listed in the current instructions

Edition date

Older PDFs may circulate

→ Confirm the 2024 revision before printing

Workflow map

Related forms and next steps

4 signals

Before

Gather passport and joint tax return

Current

W7SP

After

Receive ITIN notice, then file or amend the tax return

Often used with

IRS Form 1040 (or 1040‑NR) for joint filing

⚠ If something goes wrong

  • Review IRS rejection notice and resubmit corrected W‑7 (SP)

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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