Looking for a W7 Form Templates? Download it for free!

using Form 4868, or making an estimated tax payment using

Original documents you submit will be returned to you

Form 1040-ES or Form 1040-ES (NR), do not file Form W-7 with

at the mailing address shown on your Form W-7. You

TIP

those forms. Enter “ITIN TO BE REQUESTED” wherever your

do not need to provide a return envelope. Applicants

SSN or ITIN is requested. An ITIN will be issued only after you

are permitted to include a prepaid Express Mail or courier

file a tax return and meet all other requirements.

envelope for faster return delivery of their documents. The IRS

will then return the documents in the envelope provided by the

Additional Information

applicant. If your original documents are not returned within 60

days, you can call the IRS (see

Telephone

help, above). If you

Publications. In addition to Pubs. 501, 515, and 519 mentioned

will need your documents for any purpose within 60 days of

earlier, see Pub. 1915, Understanding Your IRS Individual

submitting your ITIN application, you may wish to apply in

Taxpayer Identification Number (ITIN), for more information.

person at an IRS Taxpayer Assistance Center. See

Where To

These publications are available free from the IRS. To order

Apply, later.

the publications, call 1-800-TAX-FORM (1-800-829-3676) if you

are in the United States. If you have a foreign address, write to:

Proving your "foreign status" or “identity.” If you submit an

original valid passport (or a certified copy from the issuing

Internal Revenue Service

agency), you do not need to submit any other documents to

1201 N. Mitsubishi Motorway

prove your “foreign status” or “identity.” Otherwise, you must

Bloomington, IL 61705-6613

submit at least two of the documents listed in the chart below.

The documents must be current*, verify your identity (that is,

You also can get these publications at

contain your name), and support your claim of foreign status. At

formspubs.

least one document must contain your photograph, but a

photograph is not required if documents are submitted for a

Telephone help. If, after reading these instructions and our free

dependent under age 14 (under age 18 if a student). Do not

publications, you are not sure how to complete your application

attach expired documents.

or have additional questions, call 1-800-829-1040 if you are in

the United States. If you are outside the United States, call

Note. Certified copies from the issuing agency of a passport

267-941-1000 (not a toll-free number) or contact our overseas

must include the U.S. visa pages if a visa is required for your

offices in Frankfurt, London, or Paris.

Form W-7 application.

How To Apply

*Current original documents are:

Civil birth certificates—since civil birth certificates do not

Your application must include all of the following.

contain an expiration date, they are considered current at all

1. Your completed Form W-7.

times.

Note. If you submit a Form W-7, all later ITIN notices and

Passports and national identification cards—these documents

correspondence that you receive will be in English. If you prefer

will be considered current only if their expiration date has not

to receive them in Spanish, please submit Form W-7(SP).

passed prior to the date the Form W-7 is submitted.

2. Your original, valid tax return(s) for which the ITIN is

Medical records—these documents will be accepted for

needed. Attach Form W-7 to the front of your tax return. If you

dependents under 6 years of age. A medical record will consist

are applying for more than one ITIN for the same tax return (such

only of a shot/immunization record which documents the

as for a spouse or dependent(s)), attach all Forms W-7 to the

patient's name and chronological dates of the patient's medical

same tax return. After your Form W-7 has been processed, the

history and care. The medical record must contain the child's

IRS will assign an ITIN to the return and process the return.

name, date of birth, and verifiable address. In addition, the

medical record must document the name, address, and phone

There are exceptions to the requirement to include a

number of the doctor, hospital, or clinic where treatment was last

U.S. tax return. If you claim one of these exceptions,

TIP

administered. If this information is not printed on the medical

you must submit the documentation required instead of

record, the medical record must be accompanied by a dated

a tax return. See the

Exceptions

Tables, later.

letter providing the required information on official letterhead

from the Federal authority, physician, hospital, or clinic that

3. The original documents, or certified copies of these

administered the latest care of the child. If a date of entry is

documents from the issuing agency, that support the information

required for the applicant, the medical record must be from a

provided on the Form W-7. The supporting documentation must

U.S. facility.

be consistent with the applicant's information provided on Form

School records—these documents are valid for dependents

W-7. For example, the name, date of birth, and country(ies) of

under the age of 14 (under age 18 if a student) and are

citizenship must be the same as on Form W-7, lines 1a, 4, and

considered current if they are for a school term no older than 12

6a.

months from the date of the W-7 application (e.g., January

You can submit copies of original documents if you do any of

2014–December 2014 for a January 2015 application). The

the following.

school record consists of an official report card or transcript

Have the copies certified by the issuing agency.

issued by the school or equivalent of a Ministry of Education and

Have the officers at U.S. Embassies and Consulates overseas

signed by the school or ministry official. The record must be

provide certification and authentication services. Contact the

dated and contain the student's name, course work with grades,

Consular Section, American Citizens Services of the U.S.

date of grading period(s), and school name and address. If a

Embassy or Consulate in advance to determine the hours of

date of entry is required for the applicant, the school record must

operation for these services.

be from a U.S. facility.

Certified copies. A certified document is one that the original

issuing agency provides and certifies as an exact copy of the

original document and contains an official stamped seal from the

Agency. You may be able to request a certified copy of

documents at an embassy or consulate. However, services may

vary between countries, so it is recommended that you contact

the appropriate consulate or embassy for specific information.

-2-

Form W-7 (Rev. December 2014)

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

Related Articles

Related forms

Related Categories