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Note. If the U.S. Postal Service will not deliver mail to your

A temporary TIN is a nine-digit number issued by the IRS to

physical location, enter the U.S. Postal Service’s post office box

persons who file a return or make a payment without providing

number for your mailing address. Contact your local U.S. Post

a TIN. You would have been issued this number if you filed a

Office for more information. Do not use a post office box owned

U.S. tax return and did not have a social security number. This

and operated by a private firm or company.

temporary TIN will appear on any correspondence the IRS sent

you concerning that return.

Line 3. Enter your complete foreign (non-U.S.) address in the

country where you permanently or normally reside if it is

An EIN is a nine-digit number (for example, 12-3456789)

different from the address on line 2. If you no longer have a

assigned by the IRS to businesses, such as sole

permanent residence, due to your relocation to the United

proprietorships.

States, enter only the foreign country where you last resided on

Line 6f. If you have both a temporary TIN and an EIN, attach a

line 3. If you are claiming a benefit under an income tax treaty

separate sheet listing both. If you were issued more than one

with the United States, line 3 must show the treaty country.

temporary TIN, attach a separate sheet listing all the temporary

TINs you received. On the separate sheet, be sure to write your

Do not use a post office box or an “in care of”

name and “Form W-7” at the top.

(c/o) address instead of a street address on line 2 if you

Line 6g. If you checked reason f, you must enter the name of

are entering just a “country” name on line 3. If you do,

CAUTION

your application may be rejected.

the educational institution and the city and state in which it is

located. You also must enter your length of stay in the United

Line 4. To be eligible for an ITIN, your birth country must be

States.

recognized as a foreign country by the U.S. Department of

State.

If you are temporarily in the United States for business

purposes, you must enter the name of the company with whom

Line 6a. Enter the country or countries (in the case of dual

you are conducting your business and the city and state in

citizenship) in which you are a citizen. Enter the complete

which it is located. You also must enter your length of stay in

country name; do not abbreviate.

the United States.

Line 6b. If your country of residence for tax purposes has

issued you a tax identification number, enter that number on

Signature

line 6b. For example, if you are a resident of Canada, enter

your Canadian Social Security number.

Who Can Sign the Form W-7

Line 6c. Enter only U.S. nonimmigrant visa information.

Generally, the applicant is required to sign Form W-7. The

Include the USCIS classification, number of the U.S. visa, and

following are exceptions to this requirement.

the expiration date in month/day/year format. For example, if

Applicant is a dependent under 18 years of age. If the

you have an F-1/F-2 visa with the number 123456 that has an

applicant is a dependent under 18 years of age, his or her

expiration date of December 31, 2012, enter “F-1/F-2,”

parent or court-appointed guardian can sign if the child cannot.

“123456,” and “12/31/2012” in the entry space. Individuals in

The parent or court-appointed guardian must type or print his or

possession of an I-20/I-94 document(s) should attach a copy to

her name in the space provided and check the appropriate box

their Form W-7.

that indicates his or her relationship to the applicant. If the

Line 6d. Check the box indicating the type of document(s) you

individual is signing as a court-appointed guardian, a copy of

are submitting to prove your foreign status and identity. You

the court-appointment papers showing the legal guardianship

must submit documents as explained in item (3) under How To

must be attached.

Apply, earlier. Enter the name of the state or country or other

Adults, other than a parent or court-appointed guardian, can

issuer, the identification number (if any) appearing on the

sign the Form W-7 only if a Form 2848, Power of Attorney and

document(s), the expiration date, and the date on which you

Declaration of Representative, has been signed by a parent or

entered the United States. Dates must be entered in the month/

court-appointed guardian authorizing the individual to sign for

day/year format. Also, you may later be required to provide a

the applicant.

certified translation of foreign language documents.

Applicant is a dependent 18 years of age or older. If the

Note. If you are submitting a passport, or a certified/notarized

applicant is 18 years of age or older, the applicant can sign or

copy of a passport, no other documentation is required to prove

can appoint his or her parent, a court-appointed guardian, or

your “foreign status” or “identity”, but ensure any visa

another individual to sign. The person signing, if other than the

information shown on the passport is entered on line 6c and the

applicant, must type or print his or her name in the space

pages of the passport showing the U.S. visa (if a visa is

provided, check the appropriate box that indicates his or her

required for your Form W-7) are included with your Form W-7.

relationship to the applicant, and attach a Form 2848.

However, if you are submitting more than one document, enter

only the information for the first document on this line. Attach a

Note. All Powers of Attorney (POA) submitted to the IRS must

separate sheet showing the required information for the

be in English. Any POAs received in a foreign language will be

additional document(s). On the separate sheet, be sure to write

considered invalid unless accompanied by a certified English

your name and “Form W-7” at the top.

translation. The POA must clearly state the purpose for which it

is intended under the “tax matters” section. For more

The “Entry date in United States” must contain the

information, go to IRS.gov.

complete date on which you entered the country for the

Acceptance Agent’s Use ONLY

purpose for which you are requesting an ITIN

CAUTION

(if applicable). If you have not entered the United States, enter

Enter the 8-digit office code that was issued to you by the ITIN

“N/A” on this line.

Program Office.

Example. You entered the United States on June 1, 2010,

Paperwork Reduction Act Notice. We ask for the information

to visit. You returned home on July 1, 2010. You then entered

on this form to carry out the Internal Revenue laws of the United

the United States on August 1, 2011, to work for Company X.

States. You are required to give us the information. We need it

You want to file a return for the income you earned in the

to ensure that you are complying with these laws and to allow

United States in 2011. You are not eligible to get a social

us to figure and collect the right amount of tax.

security number. You file Form W-7 with your 2011 return.

Enter 08/01/2011 on line 6d of Form W-7.

You are not required to provide the information requested on

Line 6e. If you ever received a temporary taxpayer

a form that is subject to the Paperwork Reduction Act unless

identification number (TIN) or an employer identification number

the form displays a valid OMB control number. Books or

(EIN), check the “Yes” box and complete line 6f. If you never

records relating to a form or its instructions must be retained as

had a temporary TIN or an EIN, or you do not know your

long as their contents may become material in the

temporary TIN, check the “No/Do not know” box.

administration of any Internal Revenue law. Generally, tax

-5-

Form W-7 (Rev. January 2012)

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

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