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

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IRSN or an EIN, or you do not know your IRSN, check the
can appoint his or her parent, a court-appointed guardian, or
“No/Do not know” box.
another individual to sign. The person signing, if other than the
applicant, must type or print his or her name in the space
An IRSN is a nine-digit number issued by the IRS to persons
provided, check the appropriate box that indicates his or her
who file a return or make a payment without providing a TIN. You
relationship to the applicant, and attach a Form 2848.
would have been issued this number if you filed a U.S. tax return
and did not have a social security number. This IRSN will appear
Applicant cannot sign their name. If an applicant cannot sign
on any correspondence the IRS sent you concerning that return.
their name, then they must sign their mark, for example an "X" or
a thumbprint, in the presence of a witness. The witness's
An EIN is a nine-digit number (for example, 12-3456789)
signature is also required and must be identified as that of a
assigned by the IRS to businesses, such as sole proprietorships.
witness.
Line 6f. If you have both an IRSN and an EIN, attach a separate
sheet listing both. If you were issued more than one IRSN, attach
Note. All Powers of Attorney (POA) submitted to the IRS must
a separate sheet listing all the IRSNs you received. On the
be in English. Any POAs received in a foreign language will be
separate sheet, be sure to write your name and “Form W-7” at
considered invalid unless accompanied by a certified English
the top.
translation. The POA must clearly state the purpose for which it
is intended under the “tax matters” section. For more
Line 6g. If you checked reason f, you must enter the name of
information, go to IRS.gov.
the educational institution and the city and state in which it is
located. You also must enter your length of stay in the United
Acceptance Agent's Use ONLY
States.
Enter the 8-digit office code that was issued to you by the ITIN
If you are temporarily in the United States for business
Program Office.
purposes, you must enter the name of the company with whom
you are conducting your business and the city and state in which
Paperwork Reduction Act Notice. We ask for the information
it is located. You also must enter your length of stay in the United
on this form to carry out the Internal Revenue laws of the United
States.
States. You are required to give us the information. We need it to
Signature
ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
Who Can Sign Form W-7
You are not required to provide the information requested on
Generally, the applicant is required to sign Form W-7. The
a form that is subject to the Paperwork Reduction Act unless the
following are exceptions to this requirement.
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
Applicant is a dependent under 18 years of age. If the
their contents may become material in the administration of any
applicant is a dependent under 18 years of age, his or her parent
Internal Revenue law. Generally, tax returns and return
or court-appointed guardian can sign if the child cannot. The
information are confidential, as required by Internal Revenue
parent or court-appointed guardian must type or print his or her
Code section 6103.
name in the space provided and check the appropriate box that
indicates his or her relationship to the applicant. If the individual
The average time and expenses required to complete and file
is signing as a court-appointed guardian, a copy of the
this form will vary depending on individual circumstances. For
court-appointment papers showing the legal guardianship must
the estimated averages, see the instructions for your income tax
be attached.
return.
Adults, other than a parent or court-appointed guardian, can
If you have suggestions for making this form simpler, we
sign the Form W-7 only if a Form 2848, Power of Attorney and
would be happy to hear from you. See the instructions for your
Declaration of Representative, has been signed by a parent or
income tax return.
court-appointed guardian authorizing the individual to sign for
the applicant.
Applicant is a dependent 18 years of age or older. If the
applicant is 18 years of age or older, the applicant can sign or
-6-
Form W-7 (Rev. December 2014)

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