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Can be used to

Do not use the mailing address in the instructions for

establish:

your tax return.

Supporting Documentation

CAUTION

Foreign

Identity

status

Private delivery services. If you use a private delivery service

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

3651 S. Interregional, Hwy 35

Visa issued by U.S. Department of State

Austin, TX 78741-0000

U.S. driver’s license

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

U.S. military identification card

completed forms and documentation to any IRS Taxpayer

Assistance Center in the United States or IRS office abroad.

Foreign driver’s license

Information on our overseas offices can be found in Pub. 1915

or at IRS.gov.

Foreign military identification card

Through acceptance agent. You also can apply through an

National identification card (must be current and

acceptance agent authorized by the IRS. An acceptance agent

contain name, photograph, address, date of birth,

can help you complete and file Form W-7. To get a list of

and expiration date)

agents, visit IRS.gov and enter “acceptance agent program” in

U.S. state identification card

the search box at the top of the page.

Foreign voter’s registration card

Specific Instructions

Civil birth certificate

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

Medical records (valid only for dependents under

questions as they apply to that person.

age 14 (under age 18 if a student))

Reason For Applying

School records (valid only for dependents under

age 14 (under age 18 if a student))

You must check the box to indicate the reason you are

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

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

check the box that best explains your reason for submitting

documents.

Form W-7.

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

Note. Documentation submitted for a dependent must include

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

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

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

901, U.S. Tax Treaties.

Keep a copy of your application for your records.

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

When To Apply

treaty benefit. Certain nonresident aliens must get an ITIN to

claim a tax treaty benefit even if they do not have to file a U.S.

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

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

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

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

exceptions described later under h. Other, complete and submit

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

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

for Exception 1 or 2, whichever applies (see Exception 1 and

covered by that exception.

Exception 2, later). Identify the exception by its number, alpha

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

subsection, and category under which you are applying (for

weeks if you submit documents during peak processing periods

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

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

2d-Gambling Winnings”). Also, enter the name of the treaty

If you have not received your ITIN or correspondence at the

country and treaty article number in the appropriate entry

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

spaces below box h and attach the documents required under

your application (see Telephone help, earlier).

whichever exception applies. For more details on tax treaties,

see Pub. 901.

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

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

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

includes:

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

CAUTION

•

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

example, if you apply for and receive an ITIN in 2011, you may

income effectively or not effectively connected with the conduct

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

of a trade or business in the United States, and

returns) until 2012.

•

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

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

a refund.

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

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

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

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

ITIN to file your prior year returns on paper. However, no

the United States who does not have permission to work from

returns may be e-filed in the calendar year in which you receive

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

the ITIN.

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

this box.

Where To Apply

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

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

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

required by an exception), and the documentation described in

return and is not eligible to get an SSN.

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

Note. If you live abroad and requested an Adoption Taxpayer

Internal Revenue Service

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

ITIN Operation

who has been legally placed in your home pending adoption

P.O. Box 149342

and that request was denied, your dependent may be eligible

Austin, TX 78714-9342

for an ITIN. When submitting your Form W-7, ensure you

-3-

Form W-7 (Rev. January 2012)

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

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