Specific Instructions

If you are completing this form for someone else, answer the questions as they apply to that person.

Reason For Applying

You must check the box to indicate the reason you are completing Form W-7. If more than one box applies to you, check the box that best explains your reason for submitting Form W-7.

Note.

If you check box “a” or “f,” then box “h” may also be checked. If applicable, you also must enter the treaty country and treaty article. For more information on treaties, see Pub. 901, U.S. Tax Treaties.

a. Nonresident alien required to get an ITIN to claim tax treaty benefit.   Certain nonresident aliens must get an ITIN to claim certain tax treaty benefits even if they do not have to file a U.S. tax return. If you check this box to claim the benefits of a U.S. income tax treaty with a foreign country, also check box h. On the dotted line next to box h, enter the appropriate designation for Exception 1 or 2, whichever applies (see Exception 1 and Exception 2, later). Identify the exception by its number, alpha subsection, and category under which you are applying (for example, enter “Exception 1d-Pension Income” or “Exception 2d-Gambling Winnings”). Submittal of original/certified copies of identifying documents for applicants using the combination of reason codes a and h is not required. Original documents and notarized copies will be accepted. The applicant will be required to submit original documents or certified copies if a U.S. tax return is being submitted with the ITIN request. Also, enter the name of the treaty country and treaty article number in the appropriate entry spaces below box h and attach the documents required under whichever exception applies. For more details on tax treaties, see Pub. 901.

b. Nonresident alien filing a U.S. tax return.   This category includes:
  • A nonresident alien who must file a U.S. tax return to report income effectively or not effectively connected with the conduct of a trade or business in the United States, and

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

c. U.S. resident alien (based on days present in the United States) filing a U.S. tax return.   A foreign individual living in the United States who does not have permission to work from the USCIS, and is thus ineligible for a SSN, may still be required to file a U.S. tax return. These individuals must check this box.

d. Dependent of a U.S. citizen/resident alien.   This is an individual who can be claimed as a dependent on a U.S. tax return and is not eligible to get a SSN. Dependents of U.S. military personnel are exempt from the requirement of submitting original documents or certified copies of identifying documents, but a standard copy will still be required. A copy of a U.S. military I.D. will be required or the applicant must be applying from an overseas APO/FPO address.

Note.

If you live abroad and requested an Adoption Taxpayer Identification Number (ATIN) for a foreign child you adopted or who has been legally placed in your home pending adoption and that request was denied, your dependent may be eligible for an ITIN. When submitting your Form W-7, ensure you include a copy of the legal documents verifying your relationship to the child.

e. Spouse of a U.S. citizen/resident alien.   This category includes:
  • A resident or nonresident alien spouse who is not filing a U.S. tax return (including a joint return) and who is not eligible to get a SSN but who, as a spouse, is claimed as an exemption, and

  • A resident or nonresident alien electing to file a U.S. tax return jointly with a spouse who is a U.S. citizen or resident alien.

  A spouse of a person in the U.S. military is exempt from submitting original documents or certified copies of identifying documents, but a standard copy will still be required. A copy of a U.S. military I.D. will be required or the applicant must be applying from an overseas APO/FPO address.

f. Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception.   This is an individual who has not abandoned his or her residence in a foreign country and who is a bona fide student, professor, or researcher coming temporarily to the United States solely to attend classes at a recognized institution of education, to teach, or to perform research.

   If you check this box, you must complete lines 6c and 6g and provide your passport with a valid U.S. visa. If you are present in the United States on a work-related visa (F-1, J-1, or M-1), but will not be employed (that is, your presence in the United States is study-related), you can choose to attach a letter from the Designated School Official (DSO) or Responsible Officer (RO) instead of applying with the SSA for a SSN. The letter must clearly state that you will not be securing employment while in the United States and your presence here is solely study-related. This letter can be submitted instead of a Social Security denial letter if you are filing a tax return with this Form W-7 or claiming Exception 2 (explained later).

  Nonresident alien students and exchange visitors and their dependents under the Student Exchange Visitors Program (SEVP) can have their original I.D. certified by a SEVP-approved institution rather than mailing originals to the IRS. These are individuals admitted to the U.S. under an F, J, or M visa who receive taxable scholarships, fellowships or other grants. See IRS.gov for the procedures.

   If you check this box to claim an exception under the benefits of a U.S. income tax treaty with a foreign country, also check box h. On the dotted line next to box h, enter the appropriate designation for Exception 2, explained later. Identify the exception by its number, alpha subsection, and category under which you are applying (for example, enter “Exception 2b-Scholarship Income and claiming tax treaty benefits” or “Exception 2c-Scholarship Income”). Also, enter the name of the treaty country and the treaty article number in the appropriate entry spaces below box h (if applicable) and attach the documents required under Exception 2.

g. Dependent/spouse of a nonresident alien holding a U.S. visa.   This is an individual who can be claimed as a dependent or a spouse on a U.S. tax return, who is unable, or not eligible, to get a SSN, and who has entered the United States with a nonresident alien who holds a U.S. visa. If you apply for an ITIN under this category, remember to attach a copy of your visa to your Form W-7.

h. Other.   If the reason for your ITIN request is not described in boxes a through g, check this box. Describe in detail your reason for requesting an ITIN and attach supporting documents.

  Frequently, third parties (such as banks and other financial institutions) that are subject to information reporting and withholding requirements will request an ITIN from you to enable them to file information returns required by law. If you are requesting an ITIN for this reason, you may be able to claim one of the exceptions described later. Enter on the dotted line next to box h the exception that applies to you. Identify the exception by its number, alpha subsection (if applicable), and category under which you are applying (for example, enter “Exception 1a-Partnership Interest” or “Exception 3-Mortgage Interest”). Examples of completed Forms W-7 can be found in Pub. 1915. You will not need to attach a tax return to your Form W-7.

Exception 1. Passive income—third party withholding or tax treaty benefits.

This exception may apply if you are the recipient of partnership income, interest income, annuity income, rental income, or other passive income that is subject to third party withholding or covered by tax treaty benefits. See the Exceptions Tables, later, for more details on Exception 1.

Information returns applicable to Exception 1 may include the following.

  • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

  • Form 1099-INT, Interest Income.

  • Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax.

  • Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc.

  
Applicants receiving compensation for personal services performed in the United States, or issued a U.S. visa that is valid for employment, should first apply for a SSN with the SSA. You are not eligible for an ITIN if you are eligible to get a SSN.

  
If you are required to file a tax return, then you are not eligible for this exception.

Exception 2. Other income.

This exception may apply if:

  1. You are claiming the benefits of a U.S. income tax treaty with a foreign country and you receive any of the following:

    1. Wages, salary, compensation, and honoraria payments,

    2. Scholarships, fellowships, and grants, and/or

    3. Gambling income, or

  2. You are receiving taxable scholarship, fellowship, or grant income, but not claiming the benefits of an income tax treaty.

See the Exceptions Tables, later, for more details on Exception 2. Information returns applicable to Exception 2 may include Form 1042-S.

Exception 3. Mortgage interest—third party reporting.

This exception may apply if you have a home mortgage loan on real property you own in the United States that is subject to third party reporting of mortgage interest. See the Exceptions Tables, later, for more details on Exception 3. Information returns applicable to Exception 3 may include Form 1098, Mortgage Interest Statement.

Exception 4. Dispositions by a foreign person of U.S. real property interest—third party withholding.

This exception may apply if you are a party to a disposition of a U.S. real property interest by a foreign person, which is generally subject to withholding by the transferee or buyer (withholding agent). See the Exceptions Tables, later, for more details on Exception 4.

Information returns applicable to Exception 4 may include the following.

  • Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests.

  • Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.

  • Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.

Exception 5. Treasury Decision (TD) 9363.

This exception may apply if you have an IRS reporting requirement under TD 9363 and are submitting Form W-7 with Form 13350. See the Exceptions Tables, later, for more details on Exception 5.

Line Instructions

Enter “N/A” (not applicable) on all sections of each line that do not apply to you. Do not leave any section blank. For example, line 4 should have three separate entries.

Line 1a.   Enter your legal name on line 1a as it appears on your identifying documents. This entry should reflect your name as it will appear on a U.S. tax return.

  
Your ITIN will be established using this name. If you do not use this name on the U.S. tax return, the processing of the U.S. tax return may be delayed.

Line 1b.   Enter your name as it appears on your birth certificate if it is different from your entry on line 1a.

Line 2.   Enter your complete mailing address on line 2. This is the address the IRS will use to return your original documents and send written notification of your ITIN.

Note.

If the U.S. Postal Service will not deliver mail to your physical location, enter the U.S. Postal Service's post office box number for your mailing address. Contact your local U.S. Post Office for more information. Do not use a post office box owned and operated by a private firm or company.

Line 3.   Enter your complete foreign (non-U.S.) address in the country where you permanently or normally reside if it is different from the address on line 2. If you no longer have a permanent residence, due to your relocation to the United States, enter only the foreign country where you last resided on line 3. If you are claiming a benefit under an income tax treaty with the United States, line 3 must show the treaty country.

  
Do not use a post office box or an “in care of”  
(c/o) address instead of a street address on line 2 if you are entering just a “country” name on line 3. If you do, your application may be rejected.

Line 4.   To be eligible for an ITIN, your birth country must be recognized as a foreign country by the U.S. Department of State.

Line 6a.   Enter the country or countries (in the case of dual citizenship) in which you are a citizen. Enter the complete country name; do not abbreviate.

Line 6b.   If your country of residence for tax purposes has issued you a tax identification number, enter that number on line 6b. For example, if you are a resident of Canada, enter your Canadian Social Security number.

Line 6c.   Enter only U.S. nonimmigrant visa information. Include the USCIS classification, number of the U.S. visa, and the expiration date in month/day/year format. For example, if you have an F-1/F-2 visa with the number 123456 that has an expiration date of December 31, 2014, enter “F-1/F-2,” “123456,” and “12/31/2014” in the entry space. Individuals in possession of an I-20/I-94 document(s) should attach a copy to their Form W-7.

Line 6d.   Check the box indicating the type of document(s) you are submitting to prove your foreign status and identity. You must submit documents as explained in item (3) under How To Apply, earlier. Enter the name of the state or country or other issuer, the identification number (if any) appearing on the document(s), the expiration date, and the date on which you entered the United States. Dates must be entered in the month/day/year format. Also, you may later be required to provide a certified translation of foreign language documents.

  

Note.

If you are submitting a passport, or a certified copy from the issuing agency, no other documentation is required to prove your “foreign status” or “identity,” but ensure any visa information shown on the passport is entered on line 6c and the pages of the passport showing the U.S. visa (if a visa is required for your Form W-7) are included with your Form W-7. However, if you are submitting more than one document, enter only the information for the first document on this line. Attach a separate sheet showing the required information for the additional document(s). On the separate sheet, be sure to write your name and “Form W-7” at the top.

  
The “Entry date in United States” must contain the complete date on which you entered the country for the purpose for which you are requesting an ITIN 
(if applicable). If you have never entered the United States, enter “Never entered the United States” on this line.

Example.

You entered the United States on June 1, 2013, to visit. You returned home on July 1, 2013. You then entered the United States on August 1, 2013, to work for Company X. You want to file a return for the income you earned in the United States in 2013. You are not eligible to get a social security number. You file Form W-7 with your 2013 return. Enter “08/01/2013” on line 6d of Form W-7.

Line 6e.   If you ever received an Internal Revenue Service Number (IRSN) or an employer identification number (EIN), check the “Yes” box and complete line 6f. If you never had an IRSN or an EIN, or you do not know your IRSN, check the “No/Do not know” box.

  An IRSN is a nine-digit number issued by the IRS to persons who file a return or make a payment without providing a TIN. You would have been issued this number if you filed a U.S. tax return and did not have a social security number. This IRSN will appear on any correspondence the IRS sent you concerning that return.

  An EIN is a nine-digit number (for example, 12-3456789) assigned by the IRS to businesses, such as sole proprietorships.

Line 6f.   If you have both an IRSN and an EIN, attach a separate sheet listing both. If you were issued more than one IRSN, attach a separate sheet listing all the IRSNs you received. On the separate sheet, be sure to write your name and “Form W-7” at the top.

Line 6g.   If you checked reason f, you must enter the name of the educational institution and the city and state in which it is located. You also must enter your length of stay in the United States.

  If you are temporarily in the United States for business purposes, you must enter the name of the company with whom you are conducting your business and the city and state in which it is located. You also must enter your length of stay in the United States.

Signature

Who Can Sign Form W-7

Generally, the applicant is required to sign Form W-7. The following are exceptions to this requirement.

Applicant is a dependent under 18 years of age.   If the applicant is a dependent under 18 years of age, his or her parent or court-appointed guardian can sign if the child cannot. The parent or court-appointed guardian must type or print his or her name in the space provided and check the appropriate box that indicates his or her relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached.

  Adults, other than a parent or court-appointed guardian, can sign the Form W-7 only if a Form 2848, Power of Attorney and Declaration of Representative, has been signed by a parent or court-appointed guardian authorizing the individual to sign for the applicant.

Applicant is a dependent 18 years of age or older.   If the applicant is 18 years of age or older, the applicant can sign or can appoint his or her parent, a court-appointed guardian, or another individual to sign. The person signing, if other than the applicant, must type or print his or her name in the space provided, check the appropriate box that indicates his or her relationship to the applicant, and attach a Form 2848.

Note.

All Powers of Attorney (POA) submitted to the IRS must be in English. Any POAs received in a foreign language will be considered invalid unless accompanied by a certified English translation. The POA must clearly state the purpose for which it is intended under the “tax matters” section. For more information, go to IRS.gov.

Acceptance Agent's Use ONLY

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


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