Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number
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8Department of the Treasury
Instructions for Form W-7
Internal Revenue Service
(January 2010)
Application for IRS Individual Taxpayer Identification Number
Section references are to the Internal Revenue Code unless
Deceased Taxpayers
otherwise noted.
When requesting an ITIN for a deceased taxpayer, the
General Instructions
deceased must meet all of the requirements established to get
an ITIN. Also, you must write “Deceased” across the top of the
Form W-7 and attach the additional documentation shown in
Purpose of Form
the following chart.
Use Form W-7 to apply for an IRS individual taxpayer
identification number (ITIN). An ITIN is a nine-digit number
IF you are:
THEN you must attach:
issued by the U.S. Internal Revenue Service (IRS) to individuals
•
who are required for U.S. tax purposes to have a U.S. taxpayer
The surviving spouse
Form W-7,
filing an original or
identification number but who do not have and are not eligible
•
A U.S. individual income tax return,
amended joint return
to get a social security number (SSN).
•
Documentation substantiating the identity
with your deceased
The ITIN is for federal tax purposes only. Individuals filing
and foreign status of the deceased, and
spouse
tax returns using an ITIN are also not eligible for the making
•
A copy of the certificate of death.
work pay credit (unless filing a joint return with a spouse who
•
The court-appointed
has an SSN).
Form W-7,
executor or
•
SSNs. Do not complete Form W-7 if you have an SSN or you
A U.S. individual income tax return,
administrator of the
•
are eligible to get an SSN. You are eligible for an SSN if you
Documentation substantiating the identity
deceased’s estate
are a U.S. citizen or if you have been admitted by the United
and foreign status of the deceased*, and
filing an original tax
•
States for permanent residence or U.S. employment.
return on behalf of the
A court certificate showing your
appointment.
deceased
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 are eligible
•
Neither the surviving
Form W-7,
to get an SSN, go to or contact a Social
spouse nor the
•
A U.S. individual income tax return,
Security Administration (SSA) office.
court-appointed
•
Documentation substantiating the identity
executor or
If you have an application for an SSN pending, do not file
and foreign status of the deceased*,
administrator of the
Form W-7. Complete Form W-7 only if the SSA notifies you that
•
deceased’s estate
Form 1310 (if a refund is due), and
an SSN cannot be issued.
•
A copy of the certificate of death.
If the SSA will not issue you an SSN, you must get a letter of
denial and attach it to your Form W-7. This applies whether you
* If the Form W-7 is for a deceased individual under 18 years of age,
are attaching your federal tax return or requesting an ITIN
one of the documents proving identity and/or foreign status must be a
under one of the exceptions. However, students, professors,
birth certificate, unless a passport is submitted.
and researchers, see information for box “f” on page 3.
Who Must Apply
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).
If you are filing an application for an extension of time to file
Any individual who is not eligible to get an SSN but who must
using Form 4868, or making an estimated tax payment using
furnish a taxpayer identification number must apply for an ITIN
Form 1040-ES or Form 1040-ES (NR), do not file Form W-7
on Form W-7. Examples include the following.
with those forms. Enter “ITIN TO BE REQUESTED” wherever
•
A nonresident alien individual eligible to get the benefit of
your SSN or ITIN is requested. An ITIN will be issued only after
reduced withholding under an income tax treaty. See Pub. 515,
you file a tax return and meet all other requirements.
Withholding of Tax on Nonresident Aliens and Foreign Entities.
•
A nonresident alien individual not eligible for an SSN who is
Additional Information
required to file a U.S. tax return or who is filing a U.S. tax return
only to claim a refund.
Publications. In addition to Pubs. 501, 515, and 519
•
A nonresident alien individual not eligible for an SSN who
mentioned earlier, see Pub. 1915, Understanding Your IRS
elects to file a joint U.S. tax return with a spouse who is a U.S.
Individual Taxpayer Identification Number (ITIN), for more
citizen or resident alien.
information.
•
A U.S. resident alien (based on the substantial presence test)
who files a U.S. tax return but who is not eligible for an SSN.
These publications are available free from the IRS. To order
For information about the substantial presence test, see Pub.
the publications, call 1-800-TAX-FORM (1-800-829-3676) if you
519, U.S. Tax Guide for Aliens.
are in the United States. If you have a foreign address, write to:
•
An alien spouse claimed as an exemption on a U.S. tax
Internal Revenue Service
return who is not eligible to get an SSN.
•
1201 N. Mitsubishi Motorway
An alien individual eligible to be claimed as a dependent on a
Bloomington, IL 61705-6613
U.S. tax return but who is not eligible to get an SSN. To
determine if an alien individual is eligible to be claimed as a
You also can get these publications on the IRS website at
dependent on a U.S. tax return, see Pub. 501, Exemptions,
Standard Deduction, and Filing Information, and Pub. 519.
•
A nonresident alien student, professor, or researcher who is
Telephone help. If, after reading these instructions and our
required to file a U.S. tax return but who is not eligible for an
free publications, you are not sure how to complete your
SSN, or who is claiming an exception to the tax return filing
application or have additional questions, call 1-800-829-1040 if
requirement.
you are in the United States. If you are outside the United
•
A dependent/spouse of a nonresident alien holding a U.S.
States, call 215-516-2000 (not a toll-free number) or contact our
visa who is not eligible for an SSN.
overseas offices in Beijing, Frankfurt, London, or Paris.
Cat. No. 54092G
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