Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 2
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Form W-7 (Rev. 2-2008)
Page
General Instructions
Additional Information
Purpose of Form
Publications. In addition to Publications 501, 515, and 519
mentioned earlier, see Publication 1915, Understanding Your IRS
Use Form W-7 to apply for an IRS individual taxpayer identification
Individual Taxpayer Identification Number (ITIN), for more
number (ITIN). An ITIN is a nine-digit number issued by the U.S.
information.
Internal Revenue Service (IRS) to individuals who are required for U.S.
tax purposes to have a U.S. taxpayer identification number but who
These publications are available free from the IRS. To order the
do not have, and are not eligible to obtain, a social security number
publications, call 1-800-TAX-FORM (1-800-829-3676) if you are in
(SSN).
the United States. If you have a foreign address, write to:
The ITIN is for federal tax purposes only. It does not entitle you
National Distribution Center
to social security benefits and does not change your immigration
P.O. Box 8903
status or your right to work in the United States. Also, individuals
Bloomington, IL 61702-8903
filing tax returns using an ITIN are not eligible for the earned income
You can also get these publications on the IRS website at
credit (EIC).
SSNs. Do not complete Form W-7 if you have an SSN or you are
eligible to obtain an SSN. You are eligible for an SSN if you are a
Telephone help. If, after reading these instructions and our free
U.S. citizen or if you have been admitted by the United States for
publications, you are not sure how to complete your application or
permanent residence or U.S. employment.
have additional questions, call 1-800-829-1040 if you are in the
United States. If you are outside the United States, call
To obtain an SSN, see Form SS-5, Application for a Social
215-516-2000 (not a toll-free number) or contact our overseas offices
Security Card. To get Form SS-5 or to find out if you are eligible to
in Frankfurt, London, or Paris.
obtain an SSN, go to or contact a
Social Security Administration (SSA) office.
How To Apply
If you have an application for an SSN pending, do not file Form
W-7. Complete Form W-7 only if the SSA notifies you that an SSN
Your application must include all of the following.
cannot be issued.
1. Your completed Form W-7.
If the SSA will not issue you an SSN, a letter of denial must be
Note. If you submit a Form W-7, all ensuing ITIN notices and
obtained and attached to your Form W-7. This applies whether you
correspondence that you receive will be in English. If you prefer to
are attaching your federal tax return or requesting an ITIN under one
receive them in Spanish, please submit Form W-7(SP).
of the exceptions. However, see Exception 2 in the Exceptions
2. Your original, completed tax return(s) for which the ITIN is
Tables that begin on page 6 for additional information for recipients
needed. Attach Form W-7 to the front of your tax return. If you are
of honoraria payments, students, researchers, and professors.
applying for more than one ITIN for the same tax return (such as for
a spouse or dependent(s)), attach all Forms W-7 to the same tax
Who Must Apply
return. After your Form W-7 has been processed, the IRS will assign
an ITIN to the return and process the return.
Any individual who is not eligible to obtain an SSN but who must
furnish a taxpayer identification number must apply for an ITIN on
There are exceptions to the requirement to include a
Form W-7. Examples include the following.
U.S. tax return. If you claim one of these exceptions, you
TIP
must submit the documentation required in lieu of a tax
A nonresident alien individual eligible to obtain the benefit of
return. See the Exceptions Tables beginning on page 6.
reduced withholding under an income tax treaty. See Pub. 515,
Withholding of Tax on Nonresident Aliens and Foreign Entities.
3. The original documents, or certified or notarized copies of
A nonresident alien individual not eligible for an SSN who is
documents, that substantiate the information provided on the Form
required to file a U.S. tax return or who is filing a U.S. tax return only
W-7. The supporting documentation must be consistent with the
to claim a refund.
applicant’s information provided on Form W-7. For example, the
name, date of birth, and country(ies) of citizenship must be the same
A nonresident alien individual not eligible for an SSN who elects to
as on Form W-7, lines 1a, 4, and 6a.
file a joint U.S. tax return with a spouse who is a U.S. citizen or
resident alien.
To avoid any loss of your documents, it is suggested
A U.S. resident alien (based on the substantial presence test) who
you do not submit the original documentation.
TIP
files a U.S. tax return but who is not eligible for an SSN. For
information about the substantial presence test, see Pub. 519, U.S.
Tax Guide for Aliens.
You can submit copies of original documents if you do any of the
An alien spouse claimed as an exemption on a U.S. tax return who
following.
is not eligible to obtain an SSN.
Have the copies certified by the issuing agency or official
An alien individual eligible to be claimed as a dependent on a U.S.
custodian of the original record.
tax return but who is not eligible to obtain an SSN. To determine if
Have the copies notarized by a U.S. notary public legally
an alien individual is eligible to be claimed as a dependent on a U.S.
tax return, see Pub. 501, Exemptions, Standard Deduction, and
authorized within his or her local jurisdiction to certify that the
document is a true copy of the original. To do this, the notary must
Filing Information, and Pub. 519.
see the valid, unaltered original document and verify that the copy
A nonresident alien student, professor, or researcher who is
conforms to the original. U.S. notaries public are available at U.S.
required to file a U.S. tax return but who is not eligible for an SSN,
embassies and certain consulates worldwide.
or who is claiming an exception to the tax return filing requirement.
Have the copies notarized by a foreign notary. However, foreign
A dependent/spouse of a nonresident alien holding a U.S visa who
notaries are only acceptable as outlined by the Hague Convention.
is not eligible for an SSN.
The Hague Convention provides for the simplified certification of
public (including notarized) documents to be used in countries that
ITIN Not Needed for Forms 4868, 1040-ES, or 1040-ES(NR). If you
have joined the Convention. A certification will be issued in the form
are filing an application for an extension of time to file using Form
of an "apostille," which will be attached to the copy of the
4868, or making an estimated tax payment using Form 1040-ES or
document.
Form 1040-ES(NR), do not file Form W-7 with those forms. Enter
“ITIN TO BE REQUESTED” wherever your SSN or ITIN is requested.
Note. The apostille must stay attached to the copy of the document
An ITIN will be issued only after you file a tax return and meet all
when it is sent to the IRS.
other requirements.
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