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

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). The ITIN now has an expiration date. The ITIN will expire after 5 years of issuance. 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 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 to get additional information.

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