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

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

weeks if you submit documents during peak processing periods

a refund.

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

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

If you have not received your ITIN or correspondence at the

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

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

the United States who does not have permission to work from

your application (see Telephone help on page 2).

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

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

Where To Apply

this box.

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

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

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

required by an exception), and the documentation described in

return and is not eligible to get an SSN.

item (3) and listed in the chart under How To Apply on page 2

to:

Note. If you live abroad and requested an Adoption Taxpayer

Identification Number (ATIN) for a foreign child you adopted or

Internal Revenue Service

who has been legally placed in your home pending adoption

ITIN Operation

and that request was denied, your dependent may be eligible

P.O. Box 149342

for an ITIN. When submitting your Form W-7, ensure you

Austin, TX 78714-9342

include a copy of the legal documents evidencing your

Do not use the mailing address in the instructions for

relationship to the child.

your tax return.

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

CAUTION

includes:

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Private delivery services. If you use a private delivery service

A resident or nonresident alien husband or wife who is not

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

filing a U.S. tax return (including a joint return) and who is not

eligible to get an SSN but who, as a spouse, is claimed as an

Internal Revenue Service

exemption, and

ITIN Operation

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A resident or nonresident alien electing to file a U.S. tax

Mail Stop 6090-AUSC

return jointly with a spouse who is a U.S. citizen or resident

3651 S. Interregional, Hwy 35

alien.

Austin, TX 78741-0000

f. Nonresident alien student, professor, or researcher filing

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

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

completed forms and documentation to any IRS Taxpayer

individual who has not abandoned his or her residence in a

Assistance Center in the United States or IRS office abroad.

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

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

researcher coming temporarily to the United States solely to

or at IRS.gov.

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

Through acceptance agent. You also can apply through an

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

acceptance agent authorized by the IRS. An acceptance agent

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

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

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

agents, visit IRS.gov and enter “acceptance agent program” in

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

the search box at the top of the page.

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

you can choose to attach a letter from the Designated School

Specific Instructions

Official or Responsible Officer instead of applying with the SSA

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

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

securing employment while in the United States and your

questions as they apply to that person.

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

submitted instead of a Social Security denial letter if you are

Reason For Applying

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

You must check the box to indicate the reason you are

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

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

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

check the box that best explains your reason for submitting

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

Form W-7.

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

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

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

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

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

Income and claiming tax treaty benefits” or “Exception

and treaty article. For more information on treaties, see

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

Pub. 901, U.S. Tax Treaties.

country and the treaty article number in the appropriate entry

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

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

treaty benefit. Certain nonresident aliens must get an ITIN to

required under Exception 2.

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

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

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

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

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

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

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

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

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

nonresident alien holding a U.S. visa.

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

appropriate entry spaces below box h and attach the

Frequently, third parties (such as banks and other financial

documents required under whichever exception applies. For

institutions) that are subject to information reporting and

more details on tax treaties, see Pub. 901.

withholding requirements will request an ITIN from you to

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

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

includes:

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

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

one of the exceptions described on page 4. Enter on the dotted

income effectively or not effectively connected with the conduct

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

of a trade or business in the United States, and

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

-3-

Form W-7 (Rev. January 2011)

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

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