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

ADVERTISEMENT

The “Entry date in United States” must contain the
Adults, other than a parent or court-appointed guardian, can
!
complete date on which you entered the country (if
sign the Form W-7 only if a Form 2848, Power of Attorney and
applicable). If you have not entered the United States,
Declaration of Representative, has been signed by a parent or
CAUTION
enter “N/A” on this line.
court-appointed guardian authorizing the individual to sign for
the applicant.
Line 6e. If you ever received a temporary taxpayer
identification number (TIN) or an employer identification number
Applicant is a dependent 18 years of age or older. If the
(EIN), check the “Yes” box and complete line 6f. If you never
applicant is 18 years of age or over, the applicant can sign or
had a temporary TIN or an EIN, or you do not know your
can appoint his or her parent, a court-appointed guardian, or
temporary TIN, check the “No/Do not know” box.
another individual to sign. The person signing, if other than the
applicant, must type or print his or her name in the space
A temporary TIN is a nine-digit number issued by the IRS to
provided, check the appropriate box that indicates his or her
persons who file a return or make a payment without providing
relationship to the applicant, and attach a Form 2848.
a TIN. You would have been issued this number if you filed a
Note. All Powers of Attorney (POAs) submitted to the IRS
U.S. tax return and did not have a social security number. This
must be in English. Any POAs received in a foreign language
temporary TIN will appear on any correspondence the IRS sent
will be considered invalid unless accompanied by a certified
you concerning that return.
English translation. The POA must clearly state the purpose for
An EIN is a nine-digit number (for example, 12-3456789)
which it is intended under the “tax matters” section. For more
assigned by the IRS to businesses, such as sole
information, go to IRS.gov.
proprietorships.
Acceptance Agent’s Use ONLY
Line 6f. If you have both a temporary TIN and an EIN, attach a
separate sheet listing both. If you were issued more than one
Enter the 8-digit office code that was issued to you by the ITIN
temporary TIN, attach a separate sheet listing all the temporary
Program Office.
TINs you received. On the separate sheet, be sure to write your
name and “Form W-7” at the top.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
Line 6g. If you checked reason f, you must enter the name of
States. You are required to give us the information. We need it
the educational institution and the city and state in which it is
to ensure that you are complying with these laws and to allow
located. You also must enter your length of stay in the United
us to figure and collect the right amount of tax.
States.
You are not required to provide the information requested on
If you are temporarily in the United States for business
a form that is subject to the Paperwork Reduction Act unless
purposes, you must enter the name of the company with whom
the form displays a valid OMB control number. Books or
you are conducting your business and the city and state in
records relating to a form or its instructions must be retained as
which it is located. You also must enter your length of stay in
long as their contents may become material in the
the United States.
administration of any Internal Revenue law. Generally, tax
Signature
returns and return information are confidential, as required by
Internal Revenue Code section 6103.
Who Can Sign the Form W-7
The average time and expenses required to complete and
file this form will vary depending on individual circumstances.
Generally, the applicant is required to sign Form W-7. The
For the estimated averages, see the instructions for your
following are exceptions to this requirement.
income tax return.
Applicant is a dependent under 18 years of age. If the
applicant is a dependent under 18 years of age, his or her
If you have suggestions for making this form simpler, we
parent or court-appointed guardian can sign if the child cannot.
would be happy to hear from you. See the instructions for your
The parent or court-appointed guardian must type or print his or
income tax return.
her name in the space provided and check the appropriate box
that indicates his or her relationship to the applicant. If the
individual is signing as a court-appointed guardian, a copy of
the court-appointment papers showing the legal guardianship
must be attached.
-5-
Form W-7 (Rev. January 2011)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 8