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dependent under age 14 (under age 18 if a student). Do not

How To Apply

attach expired documents.

Your application must include all of the following.

*Current documents are:

1. Your completed Form W-7.

•

Civil birth certificates — since civil birth certificates do not

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

contain an expiration date, they are considered current at all

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

times.

•

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

Passports and national identification cards — these

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

documents will be considered current only if their expiration

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

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

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

submitted.

•

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

School and medical records — these documents are valid for

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

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

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

are considered current only if the date shown on the document

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

There are exceptions to the requirement to include a

submitted.

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

you must submit the documentation required instead of

Can be used to

a tax return. See the Exceptions Tables beginning on page 6.

establish:

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

Supporting Documentation

Foreign

documents, that substantiate the information provided on the

Identity

status

Form W-7. The supporting documentation must be consistent

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

Passport (the only stand-alone document)

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

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

U.S. Citizenship and Immigration Services (USCIS)

photo identification

To avoid any loss of your documents, it is suggested

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you do not submit the original documentation.

Visa issued by U.S. Department of State

U.S. driver’s license

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

U.S. military identification card

the following.

•

Foreign driver’s license

Have the copies certified by the issuing agency or official

custodian of the original record.

Foreign military identification card

•

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

National identification card (must be current and

authorized within his or her local jurisdiction to certify that the

contain name, photograph, address, date of birth,

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

and expiration date)

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

the copy conforms to the original. Consular offices at U.S.

U.S. state identification card

Embassies and Consulates overseas may not certify true

Foreign voter’s registration card

copies of foreign public documents and will refer applicants to

the foreign authority that issued the document.

Civil birth certificate

•

Have the copies notarized by a foreign notary. However,

foreign notaries are only acceptable as outlined by the Hague

Medical records (valid only for dependents under

age 14 (under age 18 if a student))

Convention. The Hague Convention provides for the simplified

certification of public (including notarized) documents to be

School records (valid only for dependents under

used in countries that have joined the Convention. A

age 14 (under age 18 if a student))

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

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

* Can be used to establish foreign status only if they are foreign

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

documents.

applicants should have the document certified by the foreign

authority that issued it.

Note. Documentation submitted for a dependent must include

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

a civil birth certificate (unless a passport is submitted).

document when it is sent to the IRS.

Keep a copy of your application for your records.

Original documents you submit will be returned to you at

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

When To Apply

not need to provide a return envelope. If your original

Complete and attach Form W-7 when you file the tax return for

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

which the ITIN is needed. However, if you meet one of the

IRS (see Telephone help on page 1). Copies of documents will

exceptions described later under h. Other, complete and submit

not be returned. If you will need your documents for any

Form W-7 as soon as possible after you determine you are

purpose within 60 days of submitting your ITIN application, you

covered by that exception.

may wish to apply in person at an IRS Taxpayer Assistance

Center. See Where To Apply beginning on this page. Your

Allow 6 weeks for the IRS to notify you of your ITIN (8 to 10

documents will be reviewed by an IRS employee in this office

weeks if you submit documents during peak processing periods

and returned to you immediately.

(January 15 through April 30) or if you are filing from overseas).

If you submit an original valid passport (or a notarized or

If you have not received your ITIN or correspondence at the

certified copy of a valid passport), you do not need to

end of that time, you can call the IRS to find out the status of

submit any other documents. Otherwise, you must submit at

your application (see Telephone help on page 1).

least two of the documents listed below. The documents must

be current*, verify your identity (that is, contain your name), and

Where To Apply

support your claim of foreign status. If you submit copies of

documents that display information on both sides, copies of

By mail. Mail Form W-7, your tax return (or other documents

both the front and back must be attached to the Form W-7. At

required by an exception), and the documentation described in

least one document must contain your photograph, but a

item (3) under How To Apply, earlier, and listed in the chart

photograph is not required if documents are submitted for a

above to:

-2-

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

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