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Internal Revenue Service

Note. If you live abroad and requested an ATIN for a foreign

ITIN Operation

child you adopted or who has been legally placed in your home

P.O. Box 149342

pending adoption and that request was denied, your dependent

Austin, TX 78714-9342

may be eligible for an ITIN. When submitting your Form W-7,

ensure you include a copy of the legal documents evidencing

Do not use the mailing address in the instructions for

your relationship to the child.

your tax return.

e. Spouse of a U.S. citizen/resident alien. This category

CAUTION

includes:

•

Private delivery services. If you use a private delivery service

A nonresident alien husband or wife who is not filing a U.S.

to submit your Form W-7, use the following address:

tax return (including a joint return) and who is not eligible to get

an SSN but who, as a spouse, is claimed as an exemption, and

Internal Revenue Service

•

A nonresident alien electing to file a U.S. tax return jointly

ITIN Operation

with a spouse who is a U.S. citizen or resident alien.

Mail Stop 6090-AUSC

3651 S. Interregional, Hwy 35

f. Nonresident alien student, professor, or researcher filing

Austin, TX 78741-0000

a U.S. tax return or claiming an exception. This is an

individual who has not abandoned his or her residence in a

In person. You can apply for an ITIN by bringing your

foreign country and who is a bona fide student, professor, or

completed forms and documentation to any IRS Taxpayer

researcher coming temporarily to the United States solely to

Assistance Center in the United States or IRS office abroad.

attend classes at a recognized institution of education, to teach,

Information on our overseas offices can be found in Pub. 1915

or to perform research. If you check this box, you must

or by visiting the IRS website at

complete lines 6c and 6g and provide your passport with a valid

Through acceptance agent. You also can apply through an

U.S. visa. If you are present in the United States on a

acceptance agent authorized by the IRS. An acceptance agent

work-related visa (F-1, J-1, or M-1), but will not be employed

can help you complete and file Form W-7. To get a list of

(that is, your presence in the United States is study-related),

agents, visit the IRS website at and enter

you can choose to attach a letter from the Designated School

“acceptance agent program” in the search box at the top of the

Official or Responsible Officer instead of applying with the SSA

page.

for an SSN. The letter must clearly state that you will not be

securing employment while in the United States and your

Specific Instructions

presence here is solely study-related. This letter can be

submitted instead of a Social Security denial letter if you are

If you are completing this form for someone else, answer the

filing a tax return with this Form W-7 or claiming Exception 2. If

questions as they apply to that person.

you check this box to claim an exception under the benefits of a

U.S. income tax treaty with a foreign country, also check box h.

Reason For Applying

On the dotted line next to box h, enter the appropriate

You must check the box to indicate the reason you are

designation for Exception 2 (see page 4). Identify the exception

completing Form W-7. If more than one box applies to you,

by its number, alpha subsection, and category under which you

check the box that best explains your reason for submitting

are applying (for example, enter “Exception 2b-Scholarship

Form W-7.

Income and claiming tax treaty benefits” or “Exception

2c-Scholarship Income”). Also, enter the name of the treaty

Note. If you check box “a” or “f,” then box “h” may also be

country and the treaty article number in the appropriate entry

checked. If applicable, you also must enter the treaty country

spaces below box h (if applicable) and attach the documents

and treaty article. For more information on treaties, see

required under Exception 2.

Pub. 901, U.S. Tax Treaties.

g. Dependent/spouse of a nonresident alien holding a U.S.

a. Nonresident alien required to get an ITIN to claim tax

visa. This is an individual who can be claimed as a dependent

treaty benefit. Certain nonresident aliens must get an ITIN to

or a spouse on a U.S. tax return, who is unable, or not eligible,

claim a tax treaty benefit even if they do not have to file a U.S.

to get an SSN, and who has entered the United States with a

tax return. If you check this box to claim the benefits of a U.S.

nonresident alien holding a U.S. visa. For example, the primary

income tax treaty with a foreign country, also check box h. On

visa holder has a J-1 visa; the dependent or spouse has a J-2

the dotted line next to box h, enter the appropriate designation

visa.

for Exception 1 or 2, whichever applies (see Exception 1 and

Exception 2 under Exceptions, later). Identify the exception by

h. Other. If the reason for your ITIN request is not described in

its number, alpha subsection, and category under which you

boxes a through g, check this box. Describe in detail your

are applying (for example, enter “Exception 1d-Pension

reason for requesting an ITIN and attach supporting

Income” or “Exception 2d-Gambling Winnings”). Also, enter the

documents.

name of the treaty country and treaty article number in the

Frequently, third parties (such as banks and other financial

appropriate entry spaces below box h and attach the

institutions) that are subject to information reporting and

documents required under whichever exception applies. For

withholding requirements will request an ITIN from you to

more details on tax treaties, see Pub. 901.

enable them to file information returns required by law. If you

b. Nonresident alien filing a U.S. tax return. This category

are requesting an ITIN for this reason, you may be able to claim

includes:

one of the exceptions described below. Enter on the dotted line

•

A nonresident alien who must file a U.S. tax return to report

next to box h the exception that applies to you. Identify the

income effectively or not effectively connected with the conduct

exception by its number, alpha subsection (if applicable), and

of a trade or business in the United States, and

category under which you are applying (for example, enter

•

A nonresident alien who is filing a U.S. tax return only to get

“Exception 1a-Partnership Interest” or “Exception 3-Mortgage

a refund.

Interest”). Examples of completed Forms W-7 can be found in

Pub. 1915. You will not need to attach a tax return to your Form

c. U.S. resident alien (based on days present in the United

W-7.

States) filing a U.S. tax return. A foreign individual living in

the United States who does not have permission to work from

Exceptions. For more detailed information regarding the

the USCIS, and is thus ineligible for an SSN, may still be

exception(s) that may apply to you, see the Exceptions Tables

required to file a U.S. tax return. These individuals must check

beginning on page 6.

this box.

Exception 1. Passive income — third party withholding

d. Dependent of a U.S. citizen/resident alien. This is an

or tax treaty benefits. This exception may apply if you are the

individual who can be claimed as a dependent on a U.S. tax

recipient of partnership income, interest income, annuity

return and is not eligible to get an SSN.

income, or other passive income that is subject to third party

-3-

Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 3

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