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

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Instructions for Form W-7
Department of the Treasury
Internal Revenue Service
(Rev. January 2011)
(Use with the January 2010 revision of Form W-7.)
Application for IRS Individual Taxpayer Identification Number
A nonresident alien student, professor, or researcher who is
Section references are to the Internal Revenue Code unless
required to file a U.S. tax return but who is not eligible for an
otherwise noted.
SSN, or who is claiming an exception to the tax return filing
General Instructions
requirement.
A dependent/spouse of a nonresident alien holding a U.S.
Purpose of Form
visa who is not eligible for an SSN.
Use Form W-7 to apply for an IRS individual taxpayer
Deceased Taxpayers
identification number (ITIN). An ITIN is a nine-digit number
When requesting an ITIN for a deceased taxpayer, the
issued by the U.S. Internal Revenue Service (IRS) to individuals
deceased must meet all of the requirements established to get
who are required for U.S. tax purposes to have a U.S. taxpayer
an ITIN. Also, you must write “Deceased” across the top of the
identification number but who do not have and are not eligible
Form W-7 and attach the additional documentation shown in
to get a social security number (SSN).
the following chart.
The ITIN is for federal tax purposes only. It does not entitle
you to social security benefits and does not change your
IF you are:
THEN you must attach:
immigration status or your right to work in the United States.
The surviving spouse
Also, individuals filing tax returns using an ITIN are not eligible
Form W-7,
filing an original or
for the earned income credit (EIC).
A U.S. individual income tax return,
amended joint return
Documentation substantiating the identity
SSNs. Do not complete Form W-7 if you have an SSN or you
with your deceased
and foreign status of the deceased, and
are eligible to get an SSN. You are eligible for an SSN if you
spouse
A copy of the certificate of death.
are a U.S. citizen or if you have been admitted by the United
States for permanent residence or U.S. employment.
The court-appointed
Form W-7,
executor or
To get an SSN, see Form SS-5, Application for a Social
A U.S. individual income tax return,
administrator of the
Security Card. To get Form SS-5 or to find out if you are eligible
Documentation substantiating the identity
deceased’s estate
to get an SSN, go to
or contact a Social
and foreign status of the deceased*, and
filing an original tax
Security Administration (SSA) office.
return on behalf of the
A court certificate showing your
If you have an application for an SSN pending, do not file
deceased
appointment.
Form W-7. Complete Form W-7 only if the SSA notifies you that
Neither the surviving
Form W-7,
an SSN cannot be issued.
spouse nor the
A U.S. individual income tax return,
If the SSA will not issue you an SSN, you must get a letter of
court-appointed
Documentation substantiating the identity
executor or
denial and attach it to your Form W-7. This applies whether you
and foreign status of the deceased*,
administrator of the
are attaching Form W-7 to your federal tax return or requesting
deceased’s estate
Form 1310 (if a refund is due), and
an ITIN under one of the exceptions. However, students,
professors, and researchers, see information for box “f” on
A copy of the certificate of death.
page 3.
* If the Form W-7 is for a deceased individual under 18 years of age,
one of the documents proving identity and/or foreign status must be a
Who Must Apply
birth certificate, unless a passport is submitted.
Any individual who is not eligible to get an SSN but who must
furnish a taxpayer identification number must apply for an ITIN
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).
on Form W-7. Examples include the following.
If you are filing an application for an extension of time to file
A nonresident alien individual eligible to get the benefit of
using Form 4868, or making an estimated tax payment using
reduced withholding under an income tax treaty. See Pub. 515,
Form 1040-ES or Form 1040-ES (NR), do not file Form W-7
Withholding of Tax on Nonresident Aliens and Foreign Entities.
with those forms. Enter “ITIN TO BE REQUESTED” wherever
A nonresident alien individual not eligible for an SSN who is
your SSN or ITIN is requested. An ITIN will be issued only after
required to file a U.S. tax return or who is filing a U.S. tax return
you file a tax return and meet all other requirements.
only to claim a refund.
A nonresident alien individual not eligible for an SSN who
Additional Information
elects to file a joint U.S. tax return with a spouse who is a U.S.
Publications. In addition to Pubs. 501, 515, and 519
citizen or resident alien.
mentioned earlier, see Pub. 1915, Understanding Your IRS
A U.S. resident alien (based on the substantial presence test)
Individual Taxpayer Identification Number (ITIN), for more
who files a U.S. tax return but who is not eligible for an SSN.
information.
For information about the substantial presence test, see Pub.
519, U.S. Tax Guide for Aliens.
These publications are available free from the IRS. To order
An alien spouse claimed as an exemption on a U.S. tax
the publications, call 1-800-TAX-FORM (1-800-829-3676) if you
return who is not eligible to get an SSN.
are in the United States. If you have a foreign address, write to:
An alien individual eligible to be claimed as a dependent on a
Internal Revenue Service
U.S. tax return but who is not eligible to get an SSN. To
1201 N. Mitsubishi Motorway
determine if an alien individual is eligible to be claimed as a
Bloomington, IL 61705-6613
dependent on a U.S. tax return, see Pub. 501, Exemptions,
Standard Deduction, and Filing Information, and Pub. 519.
You also can get these publications at IRS.gov.
Cat. No. 54092G

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