Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 2

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Instructions for Form W-7
Department of the Treasury
Internal Revenue Service
(Rev. December 2014)
Application for IRS Individual Taxpayer Identification Number
Section references are to the Internal Revenue Code unless
required (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also
otherwise noted.
see Pub. 515, Withholding of Tax on Nonresident Aliens and
Foreign Entities.
Future Developments
A nonresident alien individual not eligible for a SSN who is
required to file a U.S. tax return or who is filing a U.S. tax return
For the latest information about developments related to Form
only to claim a refund.
W-7 and its instructions, such as legislation enacted after they
A nonresident alien individual not eligible for a SSN who
were published, go to
elects to file a joint U.S. tax return with a spouse who is a U.S.
What's New
citizen or resident alien.
A U.S. resident alien (based on the substantial presence test)
IRS is taking vital steps to strengthen and protect the integrity of
who files a U.S. tax return but who is not eligible for a SSN. For
the process for issuing the individual taxpayer identification
information about the substantial presence test, see Pub. 519,
number (ITIN). Beginning in 2016, the IRS will deactivate an ITIN
U.S. Tax Guide for Aliens.
that has not been used on at least one tax return in the past five
An alien spouse claimed as an exemption on a U.S. tax return
years. IRS added a box on Form W-7 to allow Acceptance
who is not eligible to get a SSN.
Agents (AA) and Certified Acceptance Agents (CAA) to enter
their Preparer Taxpayer Identification Number (PTIN). For more
An alien individual eligible to be claimed as a dependent on a
U.S. tax return but who is not eligible to get a SSN. To determine
details on requirements for AAs/CAAs, visit It is
if an alien individual is eligible to be claimed as a dependent on a
important to note that depending on the reason for requesting
U.S. tax return, see Pub. 501, Exemptions, Standard Deduction,
the ITIN, you can be exempt from submitting original identifying
and Filing Information, and Pub. 519.
documents. Applicants can go to the ITIN page at
http://
to get additional information.
A nonresident alien student, professor, or researcher who is
required to file a U.S. tax return but who is not eligible for a SSN,
General Instructions
or who is claiming an exception to the tax return filing
requirement.
Purpose of Form
A dependent/spouse of a nonresident alien U.S. visa holder,
who is not eligible for a SSN.
Use Form W-7 to apply for an IRS Individual Taxpayer
Deceased Taxpayers
Identification Number (ITIN). An ITIN is a nine-digit number
issued by the U.S. Internal Revenue Service (IRS) to individuals
When requesting an ITIN for a deceased taxpayer, the
who are required for U.S. tax purposes to have a U.S. taxpayer
deceased must meet all of the requirements established to get
identification number but who do not have and are not eligible to
an ITIN. Also, you must write “Deceased” across the top of Form
get a social security number (SSN).
W-7 and attach the additional documentation shown in the
following chart.
The ITIN is for federal tax purposes only. An ITIN does not
entitle you to social security benefits and does not change your
immigration status or your right to work in the United States.
IF you are:
THEN you must attach:
Also, individuals filing tax returns using an ITIN are not eligible
The surviving spouse
for the earned income credit (EIC).
Form W-7,
filing an original or
A U.S. individual income tax return,
SSNs. Do not complete Form W-7 if you have a SSN or you are
amended joint return with
Documentation substantiating the identity and
eligible to get a SSN. You are eligible for a SSN if you are a U.S.
your deceased spouse
foreign status of the deceased, and
citizen or if you have been admitted by the United States for
A copy of the certificate of death.
permanent residence or U.S. employment.
The court-appointed
To get a SSN, see Form SS-5, Application for a Social
Form W-7,
executor or administrator
Security Card. To get Form SS-5 or to find out if you are eligible
A U.S. individual income tax return,
of the deceased's estate
to get a SSN, go to
or contact a Social
Documentation substantiating the identity and
filing an original tax return
Security Administration (SSA) office.
foreign status of the deceased*, and
on behalf of the deceased
A court certificate showing your appointment.
If you have an application for a SSN pending, do not file Form
W-7. Complete Form W-7 only if the SSA notifies you that you
Neither the surviving
Form W-7,
are ineligible for a SSN.
spouse nor the
A U.S. individual income tax return,
court-appointed executor
If the SSA will not issue you a SSN, you must get a letter of
Documentation substantiating the identity and
or administrator of the
denial and attach it to your Form W-7. This applies whether you
foreign status of the deceased*,
deceased's estate
are attaching Form W-7 to your federal tax return or requesting
Form 1310 (if a refund is due), and
an ITIN under one of the exceptions. However, students,
A copy of the certificate of death.
professors, and researchers, see
information for box
“f”, later.
* If the Form W-7 is for a deceased individual under 18 years of age, one of
Who Must Apply
the documents proving identity and/or foreign status must be a birth
certificate, unless a passport is submitted.
Any individual who is not eligible to get a SSN but who must
furnish a taxpayer identification number must apply for an ITIN
on Form W-7. Examples include the following.
A nonresident alien individual claiming reduced withholding
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).
under an applicable income tax treaty for which an ITIN is
If you are filing an application for an extension of time to file
Dec 15, 2014
Cat. No. 54092G

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