Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 5

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An EIN is a nine-digit number (for example, 12-3456789)
can appoint his or her parent, a court-appointed guardian, or
assigned by the IRS to businesses, such as sole
another individual to sign. The person signing, if other than the
proprietorships.
applicant, must type or print his or her name in the space
provided, check the appropriate box that indicates his or her
Line 6f. If you have both a temporary TIN and an EIN, attach a
relationship to the applicant, and attach a Form 2848.
separate sheet listing both. If you were issued more than one
temporary TIN, attach a separate sheet listing all the temporary
Note. All Powers of Attorney (POAs) submitted to the IRS
TINs you received.
must be in English. Any POAs received in a foreign language
will be considered invalid unless accompanied by a certified
Line 6g. If you checked reason f, you must enter the name of
English translation. The POA must clearly state the purpose for
the educational institution and the city and state in which it is
which it is intended under the “tax matters” section. For more
located. You also must enter your length of stay in the United
information, go to the IRS website at
States.
If you are temporarily in the United States for business
Acceptance Agent’s Use ONLY
purposes, you must enter the name of the company with whom
Enter the 8-digit office code that was issued to you by the ITIN
you are conducting your business and the city and state in
Program Office.
which it is located. You also must enter your length of stay in
the United States.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
Signature
States. You are required to give us the information. We need it
to ensure that you are complying with these laws and to allow
Who Can Sign the Form W-7
us to figure and collect the right amount of tax.
Generally, the applicant is required to sign Form W-7. The
You are not required to provide the information requested on
following are exceptions to this requirement.
a form that is subject to the Paperwork Reduction Act unless
Applicant is a dependent under 18 years of age. If the
the form displays a valid OMB control number. Books or
applicant is a dependent under 18 years of age, his or her
records relating to a form or its instructions must be retained as
parent or court-appointed guardian can sign if the child cannot.
long as their contents may become material in the
The parent or court-appointed guardian must type or print his or
administration of any Internal Revenue law. Generally, tax
her name in the space provided and check the appropriate box
returns and return information are confidential, as required by
that indicates his or her relationship to the applicant. If the
Internal Revenue Code section 6103.
individual is signing as a court-appointed guardian, a copy of
The average time and expenses required to complete and
the court-appointment papers showing the legal guardianship
file this form will vary depending on individual circumstances.
must be attached.
For the estimated averages, see the instructions for your
Adults, other than a parent or court-appointed guardian, can
income tax return.
sign the Form W-7 only if the applicant has a Form 2848, Power
If you have suggestions for making this form simpler, we
of Attorney and Declaration of Representative, from a parent or
would be happy to hear from you. See the instructions for your
court-appointed guardian that authorizes the individual to sign.
income tax return.
Applicant is a dependent 18 years of age or older. If the
applicant is 18 years of age or over, the applicant can sign or
-5-

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