Instructions for Form W-7 - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Form W-7 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/w7.

What's New

IRS is taking vital steps to strengthen and protect the integrity of the process for issuing the individual taxpayer identification number (ITIN). Beginning in 2016, the IRS will deactivate an ITIN that has not been used on at least one tax return in the past five years. IRS added a box on Form W-7 to allow Acceptance Agents (AA) and Certified Acceptance Agents (CAA) to enter their Preparer Taxpayer Identification Number (PTIN). For more details on requirements for AAs/CAAs, visit www.irs.gov/aa. It is important to note that depending on the reason for requesting the ITIN, you can be exempt from submitting original identifying documents. Applicants can go to the ITIN page at http://www.irs.gov/ITIN to get additional information.


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