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combination of reason codes a and h is not required. Original

letter if you are filing a tax return with this Form W-7 or claiming

documents and notarized copies will be accepted. The applicant

Exception 2 (explained later).

will be required to submit original documents or certified copies if

Nonresident alien students and exchange visitors, their

a U.S. tax return is being submitted with the ITIN request. Also,

spouses, and dependents under the Student Exchange Visitors

enter the name of the treaty country and treaty article number in

Program (SEVP) claiming Exception 2 (no tax return attached)

the appropriate entry spaces below box h and attach the

can have their original ID certified by a SEVP-approved

documents required under whichever exception applies. For

institution, rather than mailing originals to the IRS. These are

more details on tax treaties, see Pub. 901.

individuals admitted to the U.S. under an F, J, or M visa who

receive taxable scholarships, fellowships or other grants. See

b. Nonresident alien filing a U.S. tax return. This category

IRS.gov

for the procedures.

includes:

A nonresident alien who must file a U.S. tax return to report

If you are filing a tax return, you must submit original ID

income effectively or not effectively connected with the conduct

or copies certified by the issuing agency.

of a trade or business in the United States, and

CAUTION

A nonresident alien who is filing a U.S. tax return only to get a

If you check this box to claim an exception under the benefits

refund.

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

c. U.S. resident alien (based on days present in the United

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

States) filing a U.S. tax return. A foreign individual living in

designation for Exception 2, explained later. Identify the

the United States who does not have permission to work from

exception by its number, alpha subsection, and category under

the USCIS, and is thus ineligible for a SSN, may still be required

which you are applying (for example, enter “Exception

to file a U.S. tax return. These individuals must check this box.

2b-Scholarship Income and claiming tax treaty benefits” or

“Exception 2c-Scholarship Income”). Also, enter the name of the

d. Dependent of a U.S. citizen/resident alien. This is an

treaty country and the treaty article number in the appropriate

individual who can be claimed as a dependent on a U.S. tax

entry spaces below box h (if applicable) and attach the

return and is not eligible to get a SSN. Dependents of U.S.

documents required under Exception 2.

military personnel are exempt from the requirement of submitting

original documents or certified copies of identifying documents,

g. Dependent/spouse of a nonresident alien holding a U.S.

but a standard copy will still be required. A copy of a U.S. military

visa. This is an individual who can be claimed as a dependent

ID will be required or the applicant must be applying from an

or a spouse on a U.S. tax return, who is unable, or not eligible, to

overseas APO/FPO address.

get a SSN, and who has entered the United States with a

nonresident alien who holds a U.S. visa. If you apply for an ITIN

Note. If you live abroad and requested an Adoption Taxpayer

under this category, remember to attach a copy of your visa to

Identification Number (ATIN) for a foreign child you adopted or

your Form W-7.

who has been legally placed in your home pending adoption and

h. Other. If the reason for your ITIN request is not described in

that request was denied, your dependent may be eligible for an

boxes a through g, check this box. Describe in detail your reason

ITIN. When submitting your Form W-7, ensure you include a

for requesting an ITIN and attach supporting documents.

copy of the legal documents verifying your relationship to the

child.

Frequently, third parties (such as banks and other financial

institutions) that are subject to information reporting and

e. Spouse of a U.S. citizen/resident alien. This category

withholding requirements will request an ITIN from you to enable

includes:

them to file information returns required by law. If you are

A resident or nonresident alien spouse who is not filing a U.S.

requesting an ITIN for this reason, you may be able to claim one

tax return (including a joint return) and who is not eligible to get a

of the exceptions described later. Enter on the dotted line next to

SSN but who, as a spouse, is claimed as an exemption, and

box h the exception that applies to you. Identify the exception by

A resident or nonresident alien electing to file a U.S. tax return

its number, alpha subsection (if applicable), and category under

jointly with a spouse who is a U.S. citizen or resident alien.

which you are applying (for example, enter “Exception

A spouse of a person in the U.S. military is exempt from

1a-Partnership Interest” or “Exception 3-Mortgage Interest”).

submitting original documents or certified copies of identifying

Examples of completed Forms W-7 can be found in Pub. 1915.

documents, but a standard copy will still be required. A copy of a

You will not need to attach a tax return to your Form W-7.

U.S. military ID will be required or the applicant must be applying

Exception 1. Passive income—third party withholding or

from an overseas APO/FPO address.

tax treaty benefits. This exception may apply if you are the

recipient of partnership income, interest income, annuity income,

f. Nonresident alien student, professor, or researcher filing

rental income, or other passive income that is subject to third

a U.S. tax return or claiming an exception. This is an

party withholding or covered by tax treaty benefits. See the

individual who has not abandoned his or her residence in a

Exceptions

Tables, later, for more details on Exception 1.

foreign country and who is a bona fide student, professor, or

researcher coming temporarily to the United States solely to

Information returns applicable to Exception 1 may include the

attend classes at a recognized institution of education, to teach,

following.

or to perform research.

Form 1042-S, Foreign Person's U.S. Source Income Subject

to Withholding.

If you check this box, you must complete lines 6c and 6g and

Form 1099-INT, Interest Income.

provide your passport with a valid U.S. visa. If you are present in

Form 8805, Foreign Partner's Information Statement of

the United States on a work-related visa (F-1, J-1, or M-1), but

Section 1446 Withholding Tax.

will not be employed (that is, your presence in the United States

Schedule K-1 (Form 1065), Partner's Share of Income,

is study-related), you can choose to attach a letter from the

Deductions, Credits, etc.

Designated School Official (DSO) or Responsible Officer (RO)

instead of applying with the SSA for a SSN. The letter must

Applicants receiving compensation for personal

clearly state that you will not be securing employment while in

services performed in the United States, or issued a

the United States and your presence here is solely study-related.

U.S. visa that is valid for employment, should first apply

This letter can be submitted instead of a Social Security denial

CAUTION

for a SSN with the SSA. You are not eligible for an ITIN if you are

eligible to get a SSN.

-4-

Form W-7 (Rev. December 2014)

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

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