Looking for a W7 Form Templates? Download it for free!

These publications are available free from the IRS. To order

must see the valid, unaltered, original document and verify that

the publications, call 1-800-TAX-FORM (1-800-829-3676) if you

the copy conforms to the original. Notarizing Officers at U.S.

are in the United States. If you have a foreign address, write to:

Embassies and Consulates overseas provide notarial and

authentication services. Contact the Consular Section,

Internal Revenue Service

American Citizens Services of the U.S. embassy or consulate in

1201 N. Mitsubishi Motorway

advance to determine the hours of operation for these services.

Bloomington, IL 61705-6613

•

Have the copies notarized by a foreign notary. However,

You also can get these publications at

foreign notaries are only acceptable as outlined by the Hague

formspubs.

Convention. The Hague Convention provides for the simplified

Telephone help. If, after reading these instructions and our

certification of public (including notarized) documents to be

free publications, you are not sure how to complete your

used in countries that have joined the Convention. A

application or have additional questions, call 1-800-829-1040 if

certification will be issued in the form of an “apostille,” which will

you are in the United States. If you are outside the United

be attached to the copy of the document. If the document

States, call 267-941-1000 (not a toll-free number) or contact our

originates in a country that is not party to the Convention,

overseas offices in Beijing, Frankfurt, London, or Paris.

applicants should have the document certified by the foreign

authority that issued it.

You cannot electronically file (e-file) a return using an

Note. The apostille must stay attached to the copy of the

ITIN in the calendar year the ITIN is issued; however,

document when it is sent to the IRS.

you can e-file returns in the following years. For

CAUTION

example, if you apply for and receive an ITIN in 2011, you may

Photocopies of documents must bear an original

not e-file any tax return using that ITIN (including prior year

authentic certified or notarized seal/stamp placed there

returns) until 2012.

by the proper authority. Photocopies of previously

CAUTION

If you need to file multiple year returns, you can either attach

notarized or certified documents are not acceptable and will be

them all to your Form W-7 and submit them to the IRS, or file

returned to the applicant.

just the tax return which is due and wait until you receive your

Original documents you submit will be returned to you at

ITIN to file your prior year returns on paper. However, no

the mailing address shown on your Form W-7. You do

returns may be e-filed in the calendar year in which you receive

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not need to provide a return envelope. If your original

the ITIN.

documents are not returned within 60 days, you can call the

How To Apply

IRS (see Telephone help above). Copies of documents will not

be returned. If you will need your documents for any purpose

Your application must include all of the following.

within 60 days of submitting your ITIN application, you may

1. Your completed Form W-7.

wish to apply in person at an IRS Taxpayer Assistance Center.

Note. If you submit a Form W-7, all later ITIN notices and

See Where To Apply, later. Your documents will be reviewed by

correspondence that you receive will be in English. If you prefer

an IRS employee in this office and returned to you immediately.

to receive them in Spanish, please submit Form W-7(SP).

Proving your ‘‘foreign status’’ or “identity.” If you submit

2. Your original, valid tax return(s) for which the ITIN is

an original valid passport (or a notarized or certified copy of a

needed. Attach Form W-7 to the front of your tax return. If you

valid passport), you do not need to submit any other documents

are applying for more than one ITIN for the same tax return

to prove your “foreign status” or “identity.” Otherwise, you must

(such as for a spouse or dependent(s)), attach all Forms W-7 to

submit at least two of the documents listed in the chart below.

the same tax return. After your Form W-7 has been processed,

The documents must be current*, verify your identity (that is,

the IRS will assign an ITIN to the return and process the return.

contain your name), and support your claim of foreign status. If

you submit copies of documents that display information on

There are exceptions to the requirement to include a

both sides, copies of both the front and back must be attached

U.S. tax return. If you claim one of these exceptions,

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to the Form W-7. At least one document must contain your

you must submit the documentation required instead of

photograph, but a photograph is not required if documents are

a tax return. See the Exceptions Tables, later.

submitted for a dependent under age 14 (under age 18 if a

3. The original documents, or certified or notarized copies of

student). Do not attach expired documents

documents, that support the information provided on the Form

W-7. The supporting documentation must be consistent with the

Note: Copies of a passport must include the U.S. visa pages if

applicant’s information provided on Form W-7. For example, the

a visa is required for your Form W-7 application.

name, date of birth, and country(ies) of citizenship must be the

*Current documents are:

same as on Form W-7, lines 1a, 4, and 6a.

•

Civil birth certificates — since civil birth certificates do not

contain an expiration date, they are considered current at all

To avoid any loss of your documents, it is suggested

times.

you do not submit the original documentation.

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•

Passports and national identification cards — these

documents will be considered current only if their expiration

You can submit copies of original documents if you do any of

date has not passed prior to the date the Form W-7 is

the following.

submitted.

•

Have the copies certified by the issuing agency or official

School and medical records — these documents are valid for

custodian of the original record.

dependents under the age of 14 (under age 18 if a student) and

•

Have the copies notarized by a U.S. notary public legally

are considered current only if the date shown on the document

authorized within his or her local jurisdiction to certify that the

is not more than 1 year prior to the date the Form W-7 is

document is a true copy of the original. To do this, the notary

submitted.

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Form W-7 (Rev. January 2012)

Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 2

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