Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number
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8Instructions for Form W-7
Department of the Treasury
Internal Revenue Service
(Rev. January 2012)
(Use with the January 2012 revision of Form W-7.)
Application for IRS Individual Taxpayer Identification Number
•
An alien spouse claimed as an exemption on a U.S. tax
Section references are to the Internal Revenue Code unless
return who is not eligible to get an SSN.
otherwise noted.
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An alien individual eligible to be claimed as a dependent on a
What’s New
U.S. tax return but who is not eligible to get an SSN. To
determine if an alien individual is eligible to be claimed as a
Future developments. The IRS has created a page on
dependent on a U.S. tax return, see Pub. 501, Exemptions,
IRS.gov for information about Form W-7 and its instructions, at
Standard Deduction, and Filing Information, and Pub. 519.
Information about any future developments
•
A nonresident alien student, professor, or researcher who is
affecting Form W-7 (such as legislation enacted after we
required to file a U.S. tax return but who is not eligible for an
release it) will be posted on that page.
SSN, or who is claiming an exception to the tax return filing
General Instructions
requirement.
•
A dependent/spouse of a nonresident alien U.S. visa holder,
who is not eligible for an SSN.
Purpose of Form
Deceased Taxpayers
Use Form W-7 to apply for an IRS individual taxpayer
identification number (ITIN). An ITIN is a nine-digit number
When requesting an ITIN for a deceased taxpayer, the
issued by the U.S. Internal Revenue Service (IRS) to individuals
deceased must meet all of the requirements established to get
who are required for U.S. tax purposes to have a U.S. taxpayer
an ITIN. Also, you must write “Deceased” across the top of the
identification number but who do not have and are not eligible
Form W-7 and attach the additional documentation shown in
to get a social security number (SSN).
the following chart.
The ITIN is for federal tax purposes only. An ITIN does not
IF you are:
THEN you must attach:
entitle you to social security benefits and does not change your
immigration status or your right to work in the United States.
The surviving spouse
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Form W-7,
Also, individuals filing tax returns using an ITIN are not eligible
filing an original or
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A U.S. individual income tax return,
for the earned income credit (EIC).
amended joint return
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Documentation substantiating the identity
with your deceased
SSNs. Do not complete Form W-7 if you have an SSN or you
and foreign status of the deceased, and
spouse
are eligible to get an SSN. You are eligible for an SSN if you
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A copy of the certificate of death.
are a U.S. citizen or if you have been admitted by the United
States for permanent residence or U.S. employment.
The court-appointed
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Form W-7,
executor or
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A U.S. individual income tax return,
To get an SSN, see Form SS-5, Application for a Social
administrator of the
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Security Card. To get Form SS-5 or to find out if you are eligible
Documentation substantiating the identity
deceased’s estate
and foreign status of the deceased*, and
to get an SSN, go to
or contact a Social
filing an original tax
•
Security Administration (SSA) office.
A court certificate showing your
return on behalf of the
appointment.
deceased
If you have an application for an SSN pending, do not file
Form W-7. Complete Form W-7 only if the SSA notifies you that
Neither the surviving
•
Form W-7,
an SSN cannot be issued.
spouse nor the
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A U.S. individual income tax return,
court-appointed
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If the SSA will not issue you an SSN, you must get a letter of
Documentation substantiating the identity
executor or
denial and attach it to your Form W-7. This applies whether you
and foreign status of the deceased*,
administrator of the
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are attaching Form W-7 to your federal tax return or requesting
deceased’s estate
Form 1310 (if a refund is due), and
an ITIN under one of the exceptions. However, students,
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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,
Who Must Apply
one of 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 an SSN but who must
furnish a taxpayer identification number must apply for an ITIN
on Form W-7. Examples include the following.
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).
•
A nonresident alien individual eligible to get the benefit of
If you are filing an application for an extension of time to file
reduced withholding under an income tax treaty. See Pub. 515,
using Form 4868, or making an estimated tax payment using
Withholding of Tax on Nonresident Aliens and Foreign Entities.
Form 1040-ES or Form 1040-ES (NR), do not file Form W-7
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A nonresident alien individual not eligible for an SSN who is
with those forms. Enter “ITIN TO BE REQUESTED” wherever
required to file a U.S. tax return or who is filing a U.S. tax return
your SSN or ITIN is requested. An ITIN will be issued only after
only to claim a refund.
you file a tax return and meet all other requirements.
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A nonresident alien individual not eligible for an SSN who
elects to file a joint U.S. tax return with a spouse who is a U.S.
Additional Information
citizen or resident alien.
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Publications. In addition to Pubs. 501, 515, and 519
A U.S. resident alien (based on the substantial presence test)
who files a U.S. tax return but who is not eligible for an SSN.
mentioned earlier, see Pub. 1915, Understanding Your IRS
For information about the substantial presence test, see Pub.
Individual Taxpayer Identification Number (ITIN), for more
519, U.S. Tax Guide for Aliens.
information.
Jan 27, 2012
Cat. No. 54092G
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