If you viewed or downloaded the Instructions for Form W-7 (Rev. November 2021), Application for IRS Individual Taxpayer Identification Number, please be advised that, where needed, we have updated text specifying exact dates with text applicable to any year. Filers should rely on these updates for the changes described, which will be incorporated into the next revision of these instructions. On page 1, we replaced the text in Expired ITINs with: If your ITIN wasn't included on at least one U.S. federal tax return for the last 3 consecutive tax years, it will expire on December 31st of the 3rd consecutive year and must be renewed before being used again on a U.S. federal tax return. On page 5, we replaced the last sentence of the Caution in First-time ITIN applications with: For example, if you apply for and receive an ITIN this year, you may not e-file any tax return using that ITIN (including prior-year returns) until next year. On page 9, in Line 6c, we replaced the third sentence with: For example, if you have an F-1/F-2 visa with the number 123456, enter, in the entry space, F-1/F-2 and 123456 followed by the visa's expiration date in MM/DD/YYYY format. On page 9, in Line 6d, we replaced the text in the Example with: You entered the United States this year to work for Company X. You want to file a return for the income you earned in the United States this year. You aren't eligible to get a social security number. You file Form W-7 with this year's tax return. On line 6d of your Form W-7, enter, as the "Date of entry into the United States," the month, day, and year you entered the United States in MM/DD/YYYY format.