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Do not use the mailing address in the instructions for

Can be used to

your tax return.

establish:

Supporting Documentation

CAUTION

Foreign

Identity

Private delivery services. If you use a private delivery service

status

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

Passport (the only stand-alone document)

Internal Revenue Service

U.S. Citizenship and Immigration Services (USCIS)

ITIN Operation

photo identification

Mail Stop 6090-AUSC

Visa issued by U.S. Department of State

3651 S. Interregional, Hwy 35

Austin, TX 78741-0000

U.S. driver's license

U.S. military identification card

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

Foreign driver's license

completed forms and documentation to any IRS Taxpayer

Foreign military identification card

Assistance Center in the United States or IRS office abroad.

National identification card (must be current and contain

Designated IRS Taxpayer Assistance Centers (TACs) will only

name, photograph, address, date of birth, and expiration

be able to authenticate passports and National ID documents

date)

and return them immediately. See

IRS.gov

for a list of

designated TACs that are available for assistance in completing

U.S. state identification card

applications and will forward documents to our processing

Foreign voter's registration card

center in Austin, Texas, for processing. Information on our

Civil birth certificate

overseas offices can be found in Pub. 1915 or at IRS.gov.

Medical records (valid only for dependents under age 6)

Through an acceptance agent. You also can apply through

an Acceptance Agent (AA) authorized by the IRS. An AA can

School records (valid only for dependents under age 14

help you complete and file Form W-7. To get a list of agents, visit

(under age 18 if a student))

IRS.gov and enter “acceptance agent program” in the search

* Can be used to establish foreign status only if they are foreign documents.

box at the top of the page. A Certified Acceptance Agent (CAA)

can verify the original and, also, certified copies of identifying

documents for primary and secondary applicants. The CAA

Note. Original documentation submitted for a dependent must

should return the documents immediately after reviewing their

include a civil birth certificate (unless a passport is submitted).

authenticity. The CAA must attach a standard copy of the

identifying documents reviewed. The copies of the documents

Keep a copy of your application for your records.

and the Certificate of Accuracy must be attached to the Form

When To Apply

W-7. The CAA must submit the original or certified document

copies with dependent applications for an ITIN. An AA will need

Complete and attach Form W-7 when you file the tax return for

to submit originals or certified copies for all applicants when

which the ITIN is needed. However, if you meet one of the

identifying documents are required. Even if an exemption to

exceptions described later under h. Other, complete and submit

submit original identifying documents applies (e.g., military

Form W-7 as soon as possible after you determine you are

dependents), the CAA or AA will still need to submit standard

covered by that exception.

copies of either the original or certified copies of the documents.

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

weeks if you submit documents during peak processing periods

Specific Instructions

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

If you have not received your ITIN or correspondence at the end

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

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

questions as they apply to that person.

application (see

Telephone

help, earlier).

Reason For Applying

You cannot electronically file (e-file) a return using an

You must check the box to indicate the reason you are

ITIN in the calendar year the ITIN is issued; however,

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

you can e-file returns in the following years. For

CAUTION

check the box that best explains your reason for submitting Form

example, if you apply for and receive an ITIN in 2015, you may

W-7.

not e-file any tax return using that ITIN (including prior year

returns) until 2016.

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

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

If you need to file multiple year returns, you can either attach

and treaty article. For more information on treaties, see Pub.

them all to your Form W-7 and submit them to the IRS, or file just

901, U.S. Tax Treaties.

the tax return which is due and wait until you receive your ITIN to

file your prior year returns on paper. However, no returns may be

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

e-filed in the calendar year in which you receive the ITIN.

treaty benefit. Certain nonresident aliens must get an ITIN to

Where To Apply

claim certain tax treaty benefits even if they do not have to file a

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

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

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

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

required by an exception), and the documentation described in

designation for Exception 1 or 2, whichever applies (see

item (3) and listed in the chart under How To Apply, earlier to:

Exception 1

and

Exception

2, later). Identify the exception by its

Internal Revenue Service

number, alpha subsection, and category under which you are

ITIN Operation

applying (for example, enter “Exception 1d-Pension Income” or

P.O. Box 149342

“Exception 2d-Gambling Winnings”). Submittal of original/

Austin, TX 78714-9342

certified copies of identifying documents for applicants using the

-3-

Form W-7 (Rev. December 2014)

Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number Page 4

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