2. Wizard

Form W-7

(Rev. December-2024)

Application for IRS Individual Taxpayer Identification Number

OMB Number 1545-0074

Catalog Number 10229L

Instructions for Form W-7

See separate instructions. Go to www.irs.gov/FormW7

Caution: If your ITIN is only used on information returns filed with the IRS by third parties, you don’t have to renew your ITIN for purposes of filing a U.S. federal tax return if the ITIN has expired. However, in the future, if you file an income tax return, you will need to renew your ITIN at that time.

Use Form W-7 for the following purposes. (Instructions)

  • To apply for a new ITIN. Individuals applying for an ITIN must include a U.S. federal tax return unless they meet an exception, and the required documentation.
  • To renew an ITIN. An ITIN only needs to be renewed if it’ll be included on a U.S. federal tax return and it’s expired. Individuals renewing an ITIN must include a U.S. federal tax return unless they meet an exception, and the required documentation. See How To Apply, later, for more information on how to renew your ITIN.

The ITIN is for federal tax purposes only. Examples of using an ITIN for federal tax purposes include filing an individual federal tax return to claim a refund or report income. An ITIN doesn’t entitle you to social security benefits and doesn’t change your immigration status or your right to work in the United States.

The ITIN can’t be used to claim certain federal tax credits. Individuals filing tax returns using an ITIN aren’t eligible for the earned income credit (EIC). Also, a child who has an ITIN can’t be counted as a qualifying child in figuring the amount of the EIC. For more information, see Pub. 596, Earned Income Credit (EIC). Also, for tax years 2018 through 2025, a child who has an ITIN can’t be claimed as a qualifying child for purposes of the child tax credit and the additional child tax credit. For more information, see Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, and its instructions. If an ITIN is applied for on or before the due date of a return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return. See the instructions for your U.S. federal tax return for more information.

The ITIN may not be required for an electing small business trust (ESBT) election. A nonresident alien who is a potential current beneficiary of an ESBT and who is not otherwise required to have a taxpayer identification number for U.S. tax purposes does not need a taxpayer identification number to make a valid ESBT election.

The following individuals are eligible to complete Form W-7.

    1. Any individual who isn’t eligible to get an SSN but who must furnish a taxpayer identification number for U.S. tax purposes or to file a U.S. federal tax return must apply for an ITIN on Form W-7. Examples include the following.

    • A nonresident alien individual claiming reduced withholding under an applicable income tax treaty for which an ITIN is required (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also see Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.
    • A nonresident alien individual not eligible for an SSN who is required to file a U.S. federal tax return or who is filing a U.S. federal tax return to claim a refund or to report income.
    • A nonresident alien individual not eligible for an SSN who elects to file a joint U.S. federal tax return with a spouse who is a U.S. citizen or resident alien. See Pub. 519, U.S. Tax Guide for Aliens.
    • A U.S. resident alien (based on the number of days present in the United States, known as the “substantial presence” test) who files a U.S. federal tax return but who isn’t eligible for an SSN. For information about the substantial presence test, see Pub. 519.

    Original documents you submit will be returned to you at TIP the mailing address shown on your Form W-7. You don’t

  • A nonresident alien student, professor, or researcher who is required to file a U.S. federal tax return but who isn’t eligible for an SSN, or who is claiming an exception to the tax return filing requirement. See Pub. 519.
  • An alien spouse claimed as an exemption on a U.S. federal tax return who isn’t eligible to get an SSN. See Pub. 501, Dependents, Standard Deduction, and Filing Information, and Pub. 519.

Whether you are applying for a new ITIN or renewing an existing ITIN, you must provide documentation that meets the following requirements.

 

1. You must submit documentation to establish your identity and your connection to a foreign country (“foreign status”). Applicants claimed as dependents must also prove U.S. residency unless the applicant is a dependent of U.S. military personnel stationed overseas or the applicant is from Canada or Mexico and is claimed for any allowable tax benefit other than the credit for other dependents (ODC). Dependent applicants claimed for ODC must submit proof of U.S. residency unless they are dependents of U.S. military personnel stationed overseas. See Proof of U.S. residency for applicants who are dependents, later.

 

2. You must submit original documents, or certified copies of these documents from the issuing agency, that support the information provided on Form W-7. A certified copy of a document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency. You may be able to request a certified copy of documents at an embassy or consulate. However, services may vary between countries, so it’s recommended that you contact the appropriate consulate or embassy for specific information.

 

TIP: Original documents you submit will be returned to you at the mailing address shown on your Form W-7. You don’t need to provide a return envelope. Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents and to ensure the secure delivery of valuable documents, such as passports. The IRS will then return the documents in the envelope provided by the applicant. If your original documents aren’t returned within 60 days, you can call the IRS (see Telephone help, earlier). If you will need your documents for any purpose within 60 days of submitting your ITIN application, you may wish to apply in person at an IRS Taxpayer Assistance Center or a CAA. See Where To Apply, later.

 

3. The documentation you provide must be current (that is, not expired at the time you submit your application).

 

There are 13 acceptable documents, as shown in the following table. At least one document must contain your photograph, unless you’re a dependent under age 14 (under age 18 if a student). You may later be required by the IRS to provide a certified translation of foreign-language documents.

 

Supporting Documentation Can be used to establish: Foreign status or Identity

 

Passport (the only stand-alone document*), Can establish Foreign status or identity

 

U.S. Citizenship and Immigration Services (USCIS) photo identification, Can establish Foreign status or identity

 

Visa issued by the U.S. Department of State, Can establish Foreign status or identity

 

U.S. driver’s license, Can establish identity only

 

U.S. military identification card, Can establish identity only

 

Foreign driver’s license, Can establish identity only

 

Foreign military identification card, Can establish identity only

 

National identification card (must contain name, photograph, address, date of birth, and expiration date), Can establish Foreign status or identity

 

U.S. state identification card, Can establish identity only

 

Foreign voter’s registration card, Can establish Foreign status or identity

 

Civil birth certificate, Can establish Foreign status** or identity

 

Medical records (valid only for dependents under age 6), Can establish Foreign status** or identity

 

School records (valid only for a dependent under age 24, if a student), Can establish Foreign status** or identity

 

* Applicants claimed as dependents who need to prove U.S. residency must provide additional original documentation if the passport doesn’t have a date of entry into the United States. See Proof of U.S. residency for applicants who are dependents below.

 

** May be used to establish foreign status only if documents are foreign.

If you submit an original valid passport or a certified copy from the issuing agency, you don’t need to submit any other documents from the table. Otherwise, you must submit at least two types of documents listed in the "Supporting Documentation" table that prove identity and foreign status, and that meet the photograph requirement explained earlier. Note. If you received a school record, medical record, bank statement, utility bill, or rental statement electronically and printed it out for submission with the Form W-7 application, then this document may be considered original.

Civil birth certificate. An original birth certificate is required if the applicant is under age 18 and hasn’t provided a valid passport. Civil birth certificates are considered current at all times because they don’t contain an expiration date.

 

Passports and national identification cards. These documents will be considered current only if their expiration date hasn’t passed prior to the date the Form W-7 is submitted. In general, the postmark date determines when the document was submitted. Certified copies of a passport from the issuing agency must include the U.S. visa pages if a visa is required for your Form W-7 application. Medical records (accepted only for dependents under 6 years of age). Medical records MUST include all the following.

 

• Official document such as a shot/immunization record or dated letter from the medical provider on official letterhead (the dated letter must be signed);

 

• Applicant's name, date of birth, address (must be a U.S. address if proof of U.S. residency is required);

 

• Date of medical care within 12 months before the date of the Form W-7 application; and

 

• Doctor's name and medical facility's address where the care was provided (must be a U.S. address if proof of U.S. residency is required). A combination of the official documents can be used to cover all requirements for the record.

Follow the guidelines below if you’re applying for a new ITIN or renewing an existing ITIN.

 

Note. Keep a copy of your application for your records.

 

Applying for an ITIN for the first time. If you’ve never had an ITIN before and are submitting an application for a new ITIN, include the following in your Application Package.

 

1. Your completed Form W-7.

Note. If you submit a Form W-7, all future ITIN notices and correspondence that you receive will be in English. If you prefer to receive them in Spanish, submit Form W-7(SP).

 

2. Your original tax return(s) for which the ITIN is needed. Attach Form W-7 to the front of your tax return. If you’re applying for more than one ITIN for the same tax return (such as for a spouse or dependent(s)), attach all Forms W-7 to the same tax return. Leave the area of the SSN blank on the tax return for each person who is applying for an ITIN. After your Forms W-7 have been processed, the IRS will assign an ITIN to the return and process the return.

 

3. Original documents, or certified copies of these documents from the issuing agency, required to support the information provided on Form W-7. The required supporting documentation must be consistent with each applicant’s information provided on Form W-7. For example, the name, date of birth, and country(ies) of citizenship shown in the documentation must be the same as on Form W-7, lines 1a, 1b, 4, and 6a. See Supporting Documentation Requirements, earlier, for a list of the documents to be submitted with your application package.

 

Renewal of an existing ITIN. If your ITIN has expired and the ITIN will be included on a U.S. federal tax return, follow the guidelines below to submit your renewal application. If your ITIN won’t be included on a U.S. federal tax return, you don’t need to renew your ITIN at this time.

 

Include the following in your Renewal Application Package.

 

1. Your completed Form W-7. You must check a check box in the Application type box at the top of page 1 indicating the reason you’re completing the Form W-7 even if you’re applying to renew your ITIN.

 

2. Your original tax return(s) you’re filing, and on which the ITIN is listed. Attach Form W-7 to the front of your tax return. If you’re renewing more than one ITIN for the same tax return (such as for a spouse or dependent(s)), attach all Forms W-7 to the same tax return. After your Forms W-7 have been processed, the IRS will process the return.

 

3. Original documents, or certified copies of these documents from the issuing agency, required to support the information provided on Form W-7. The required supporting documentation must be consistent with each applicant’s information provided on Form W-7. For example, the name, date of birth, and country(ies) of citizenship shown in the documentation must be the same as on Form W-7, lines 1a, 1b, 4, and 6a. See Supporting Documentation Requirements, earlier, for a list of the documents to be submitted with your renewal application package.

 

Certified copies. You can submit copies of original documents if you do any of the following.

 

• Have the copies certified by the issuing agency.

 

• Have the officers at U.S. embassies and consulates overseas provide certification and authentication services. Contact the Consular Section, American Citizens Services of the U.S. Embassy or Consulate in advance to determine the hours of operation for these services.

First-time ITIN applications. If you’re applying for a new ITIN, complete and attach Form W-7 to the front of your tax return and file your application package with your tax return for which the ITIN is needed on or before the due date for the return. If you’re unable to file your tax return by the due date, you must file an application for an extension of time to file by the due date of the return. Failure to timely file the tax return with a complete Form W-7 and required documentation may result in the denial of refundable credits, such as the additional child tax credit (available for tax years prior to 2018) and the American opportunity tax credit, if you otherwise qualify. Don’t file your tax return without Form W-7 and required documentation.

If you meet one of the exceptions described in Exceptions Tables at the end of these instructions, you may complete and submit Form W-7 at any time.

Renewal ITIN applications. If you’re renewing an existing ITIN, you must submit your Form W-7 renewal application with your U.S. federal tax return using one of the methods described below in Where To Apply. Spouses and dependents who renew their ITIN must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. If you don’t renew your expired ITIN and you file a U.S. federal tax return with the expired ITIN, there may be a delay in processing your tax return.

By mail. Mail Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:

 

Internal Revenue Service ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

 

If you mail your application, don’t use the mailing ! address in the instructions for your tax return (for CAUTION example, Form 1040-NR). Your tax return will be processed after it is mailed as part of your application package to the address in these instructions.

 

By private delivery services. If you use a private delivery service, submit your Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:

 

Internal Revenue Service ITIN Operation

Mail Stop 6090-AUSC

3651 S. Interregional, Hwy 35 Austin, TX 78741-0000

 

The private delivery service can tell you how to get written proof of the mailing date.

 

In person. You can apply for your ITIN by visiting designated IRS Taxpayer Assistance Centers (TACs). They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents. For dependents, TACs can verify passports, national identification cards, and birth certificates. These documents will be returned to you immediately. Service at TACs is by appointment only. Appointments can be scheduled by calling 844-545-5640. See IRS.gov/W7DocumentVerification for a list of designated TACs that offer ITIN document authentication service. TACs that don’t offer ITIN document authentication service will mail the original documents, Form W-7, and the tax return to the IRS Austin Service Center for processing.

 

Through an acceptance agent. You can also apply through one of the two types of acceptance agents authorized by the IRS.

1. Acceptance Agent (AA).

2. Certifying Acceptance Agent (CAA)

 

Note. AAs and CAAs are available both domestically and abroad. Acceptance Agent (AA). An AA can help you complete and file Form W-7. To get a list of agents, visit IRS.gov and enter “acceptance agent program” in the search box. An AA will need to submit original documentation or certified copies of the documentation from the issuing agency to the IRS for all applicants.

Certifying Acceptance Agent (CAA). A CAA can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents, except for foreign military identification cards. For dependents, CAAs can only verify passports and birth certificates. The CAA will return the documentation immediately after reviewing its authenticity.

 

Processing times. Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas). If you haven’t received your ITIN or correspondence at the end of that time, you can call the IRS to find out the status of your application (see Telephone help, earlier).

 

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away.

 

All fields marked with an asterisk(*) are required.
General Information

For use by individuals who are not U.S. citizens or permanent residents. Go to www.irs.gov/FormW7 for instructions and the latest information.

An IRS individual taxpayer identification number (ITIN) is for U.S. federal tax purposes only.
Before you begin:
• Don’t submit this form if you have, or are eligible to get, a U.S. social security number (SSN).
You must check the box to indicate the reason you’re completing Form W-7 even if you’re applying to renew your ITIN. If more than one box applies to you, check the box that best explains your reason for submitting Form W-7. A selection must be made in this section.

See instructions

If you check Renew an existing ITIN, you must answer the question on line 6e and include your ITIN information on line 6f. See the instructions for lines 6e and 6f for more information.

Reason you’re submitting Form W-7.

Caution: If you check box b, c, d, e, f, or g, you must file a U.S. federal tax return with Form W-7 unless you meet one of the exceptions (see instructions).

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 don’t have to file a U.S. federal tax return. If you check this box to claim the benefits of a U.S. income tax treaty with a foreign country, you must 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’re applying (for example, enter “Exception 1d-Pension Income” or “Exception 2d-Gambling Winnings”). 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. federal tax return. This category includes:

  • A nonresident alien who must file a U.S. federal 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. federal tax return only to get a refund. See Pub. 519.

 

c. U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return. A foreign individual living or present in the United States for a certain number of days (that is, meeting the test known as the “substantial presence” test) who doesn’t have permission to work from the USCIS, and is ineligible for an SSN, may still be required to file a U.S. federal tax return or may file a U.S. federal tax return to claim a refund or report income. These individuals must check this box and include a date of entry into the United States on line 6d. For information about the substantial presence test, see Pub. 519.

 

d. Dependent of U.S. citizen/resident alien. This is an individual who can be claimed as a dependent on a U.S. federal tax return and isn’t eligible to get an SSN. Your spouse is never considered your dependent. See Pubs. 501 and 519. Dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents. A copy of the service member’s U.S. military ID is required if the documents are notarized. Additionally, the applicant must be applying from an overseas or APO/FPO address.

 

If you’re applying for an ITIN under this category, you must provide the relationship (for example, parent, child, grandchild, etc.) of the dependent to the U.S. citizen/resident alien. Enter the information on the dotted line in the space provided.

 

Also, if you’re applying for an ITIN under this category, you must provide the full name and SSN or ITIN of the U.S. citizen/ resident alien. Enter the information on the dotted line in the space provided and include a date of entry into the United States on line 6d, unless the applicant is a dependent of U.S. military personnel stationed overseas or is from Canada or Mexico and the applicant is claimed for an allowable tax benefit other than the credit for other dependents (ODC). Dependent applicants claimed for the ODC must provide a date of entry on line 6d unless they are dependents of U.S. military personnel stationed overseas.

 

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, make sure that you include a copy of the legal documents verifying your relationship to the child.

 

Dependents can be claimed as personal exemptions only for tax years prior to 2018. However, the credit for other dependents (ODC) for your child and other qualifying relatives (excluding your spouse) who live in the United States may be available. See the instructions for your U.S. federal tax return for more information.

e. Spouse of U.S. citizen/resident alien. This category includes:

• A resident or nonresident alien spouse who isn’t filing a U.S. federal tax return (including a joint return) and who isn’t eligible to get an SSN but who, as a spouse, is claimed as an exemption; and

 

• A resident or nonresident alien spouse who isn’t eligible to get an SSN but who is electing to file a U.S. federal tax return jointly with a spouse who is a U.S. citizen or resident alien. For more information about this category, see Pubs. 501 and 519.

 

Spouses of U.S. military personnel can submit original documents, certified copies, or notarized copies of identification documents. A copy of the service member’s U.S. military ID is required if the documents are notarized. Additionally, the applicant must be applying from an overseas or APO/FPO address.

 

If you’re applying for an ITIN under this category, you must provide the full name and SSN or ITIN of the U.S. citizen/ resident alien. Enter the information on the dotted line in the space provided.

 

A spouse can be claimed as a personal exemption only for tax years prior to 2018.

 

f. Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception. This is an individual who hasn’t 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. For more information about the U.S. tax rules that apply to foreign students, professors, or researchers, see Pub. 519.

 

Nonresident alien students and exchange visitors, their spouses, and dependents under the Student Exchange Visitors Program (SEVP) claiming Exception 2 (no tax return attached) can have their original ID certified by an SEVP-approved institution, rather than mailing originals to the IRS. These are individuals admitted to the United States under an F, J, or M visa who receive taxable scholarships, fellowships, or other grants.

 

If you check this box to claim an exception under the benefits of a U.S. income tax treaty with a foreign country, you must 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’re 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. For more information on treaties, see Pub. 901, U.S. Tax Treaties.

 

g. Dependent/spouse of a nonresident alien holding a U.S. visa. This is an individual who can be claimed as a dependent for any tax year, or is a spouse on a U.S. federal tax return for a tax year before 2018, who is unable, or not eligible, to get an 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 and include a date of entry into the United States on line 6d.

Dependents and spouses can be claimed as personal exemptions only for tax years prior to 2018.

 

h. Other. If the reason for your ITIN request isn’t 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’re 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’re applying (for example, enter “Exception 1a-Partnership Income” or “Exception 3-Mortgage Interest”). Examples of completed Forms W-7 for “Exceptions” can be found in Pub. 1915. You won’t need to attach a tax return to your Form W-7.

Must be 9 digits without dashes. Ex: 900506789 or with dashes 123-15-6789.

If you check Yes to claim an exception under the benefits of a U.S. income tax treaty with a foreign country. Enter the appropriate designation for Exception 2, explained later. Identify the exception by its number, alpha subsection, and category under which you’re 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 (if applicable) and attach the documents required under Exception 2. For more information on treaties, see Pub. 901, U.S. Tax Treaties.

Choose one of the following from the drop-down box:

Instructions for Form W-7 (12/2024) | Internal Revenue Service

 
Exception #1


Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third-Party Withholding on Passive Income Persons who are eligible to claim Exception 1 include: Documentation you must submit if you’re eligible to claim Exception 1:
  1(a) Individuals who are partners of a U.S. or foreign partnership that invests in the United States and that owns assets that generate income subject to IRS information-reporting and federal tax withholding requirements; or 1(a) A copy of the portion of the partnership or LLC agreement displaying the partnership’s employer identification number and showing that you’re a partner in the partnership that’s conducting business in the United States.
  1(b) Individuals who have opened an interest-bearing bank deposit account that generates income that’s effectively connected with their U.S. trade or business and is subject to IRS information reporting and/or federal tax withholding; or 1(b) An original signed letter from the bank on its official letterhead, displaying your name and stating that you’ve opened a business account that’s subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
  1(c) Individuals who are “resident aliens” for tax purposes and have opened an interest-bearing bank deposit account that generates income subject to IRS information reporting and/or federal tax withholding; or 1(c) An original signed letter from the bank on its official letterhead, displaying your name and stating that you’ve opened an individual deposit account that’s subject to IRS information reporting and/or federal tax withholding on the interest generated during the current tax year.
  1(d) Individuals who are receiving distributions during the current tax year of income such as pensions, annuities, rental income, royalties, dividends, etc., and are required to provide an ITIN to the withholding agent (for example, an investment company, insurance company, financial institution, etc.) for the purposes of tax withholding and/or reporting requirements. 1(d) An original document or signed letter from the withholding agent, on official letterhead, showing your name and verifying that an ITIN is required to make distributions to you during the current tax year that are subject to IRS information reporting and/or federal tax withholding. Self-generated income statements will only be accepted with a copy of the contract or a letter with a postmarked envelope addressed from the withholding agent.
Exception #2
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(a). Wages, Salary, Compensation, and Honoraria Payments Persons who are eligible to claim Exception 2(a) include: Documentation you must submit if you’re eligible to claim Exception 2(a):
  Individuals claiming the benefits of a tax treaty who:  
Claiming the benefits of a tax treaty

  • Are either exempt or subject to a reduced rate of withholding of tax on their wages, salary, compensation, and honoraria payments;

    and

  • Will be submitting Form 8233 to the payer of the income.

  • An original letter of employment from the payer of the income; or

  • A copy of the employment contract; or

  • A letter requesting your presence for a speaking engagement, etc.;
    along with:
   

  • Evidence (information) on the Form W-7 that you’re entitled to claim the benefits of a tax treaty, and

  • A copy of the completed withholding agent’s portion of Form 8233 attached to Form W-7.
Exception #2 (continued)


Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(b). Scholarships, Fellowships, and Grants Persons who are eligible to claim Exception 2(b) include: Documentation you must submit if you’re eligible to claim Exception 2(b):
  Individuals claiming the benefits of a tax treaty who:  
Claiming the benefits of a tax treaty

  • Are either exempt from or subject to a reduced rate of tax on their income from scholarships, fellowships, or grants (that is, foreign students, scholars, professors, researchers, foreign visitors, or any other individual);

    and

  • Will be submitting Form W-8BEN to the withholding agent.

  • An original letter or official notification from the college or university awarding the noncompensatory scholarship, fellowship, or grant; or

  • A copy of a contract with a college, university, or educational institution;
    along with:
 


Note. Student and Exchange Visitor Program (SEVP)-approved institutions for nonresident alien students and exchange visitors and their spouses and dependents classified under section 101(a)(15)(F), (M), or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)(15)(F), (M), or (J)}: A certification letter is required for each Form W-7 application: primary, associated secondary (spouse), and dependent(s).1


1 The original certification letter from an SEVP-approved institution serves as a substitute for submission of original supporting identification documents with Form W-7. The certification letter must:

  • Be on original, official college, university, or institution letterhead with a verifiable address;

  • Provide the applicant’s full name and Student Exchange Visitor’s Information System (SEVIS) number;

  • Certify the applicant’s registration in SEVIS;

  • Certify that the student presented an unexpired passport, visa, or other identification documents for review (Exception: a U.S. visa isn’t required if the foreign address is in Canada or Mexico);

  • List the identification documents provided to verify identity and foreign status;

  • Be signed and dated by an SEVIS official: Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO), or Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number;

  • Attach copies of documents used to verify the applicant’s identity and foreign status from the approved list of documents presented in the Form W-7 instructions (passport must include a copy of the valid visa issued by the U.S. Department of State). A U.S. visa isn’t required if the foreign address is in Canada or Mexico;

  • Attach a copy of Form DS-2019, Certificate of Eligibility for Exchange Visitor (J-1) Status and/or a copy of Form I-20, Certificate of Eligibility for Nonimmigrant Student Status;

  • Form W-7 must include the treaty country and article number that supports claiming a tax treaty benefit; and

  • Include a letter from the DSO or RO stating that the applicant won’t be securing employment in the United States or receiving any type of income from personal services.

  • An original or copy certified by the issuing agency of passport showing the valid visa issued by the U.S. Department of State,

  • Evidence (information) on the Form W-7 that you’re entitled to claim the benefits of a tax treaty,

  • A copy of the Form W-8BEN that was submitted to the withholding agent, and

  • A letter from the Social Security Administration2 stating that you’re ineligible to receive a social security number (SSN).




2 If you’re a student on an F-1, J-1, or M-1 visa who won’t be working while studying in the United States, you won’t have to apply for an SSN. You will be permitted to provide a letter from the Designated School Official (DSO) or Responsible Officer (RO) stating that you won’t be securing employment in the United States or receiving any type of income from personal servi
Exception #2 (continued)
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(c). Scholarships, Fellowships, and Grants Persons who are eligible to claim Exception 2(c) include: Documentation you must submit if you’re eligible to claim Exception 2(c):
  Individuals (that is, foreign students, scholars, professors, researchers, or any other individuals) receiving noncompensatory income from scholarships, fellowships, or grants that’s subject to IRS information-reporting and/or withholding requirements during the current year.

  • An original letter or official notification from the educational institution (that is, college or university) awarding the noncompensatory scholarship, fellowship, or grant; or

  • A copy of a contract with a college, university, or educational institution;
    along with:
Not claiming benefits of a tax treaty


Note. Student and Exchange Visitor Program (SEVP)-approved institutions for nonresident alien students and exchange visitors and their spouses and dependents classified under section 101(a)(15)(F), (M), or (J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)(15)(F), (M), or (J)}: A certification letter is required for each Form W-7 application: primary, associated secondary (spouse), and dependent(s).1


1 The original certification letter from an SEVP-approved institution serves as a substitute for submission of original supporting identification documents with Form W-7. The certification letter must:

  • Be on original, official college, university, or institution letterhead with a verifiable address;

  • Provide the applicant’s full name and Student Exchange Visitor’s Information System (SEVIS) number;

  • Certify the applicant’s registration in SEVIS;

  • Certify that the student presented an unexpired passport, visa, or other identification documents for review (Exception: a U.S. visa isn’t required if the foreign address is in Canada or Mexico);

  • List the identification documents provided to verify identity and foreign status;

  • Be signed and dated by an SEVIS official: Principal Designated School Official (PDSO), Designated School Official (DSO), Responsible Officer (RO), or Alternate Responsible Officer (ARO) of a certified school exchange program with a verifiable contact telephone number;

  • Attach copies of documents used to verify the applicant’s identity and foreign status from the approved list of documents presented in the Form W-7 instructions (passport must include a copy of the valid visa issued by the U.S. Department of State). A U.S. visa isn’t required if the foreign address is in Canada or Mexico;

  • Attach a copy of Form DS-2019, Certificate of Eligibility for Exchange Visitor (J-1) Status and/or a copy of Form I-20, Certificate of Eligibility for Nonimmigrant Student Status;

  • Form W-7 must include the treaty country and article number that supports claiming a tax treaty benefit; and

  • Include a letter from the DSO or RO stating that the applicant won’t be securing employment in the United States or receiving any type of income from personal services.

  • An original or copy certified by the issuing agency of passport showing a valid visa issued by the U.S. Department of State (a U.S. visa isn’t required if the foreign address is in Canada or Mexico);

  • An original letter from the DSO or RO stating that you’re receiving noncompensatory income from scholarships, fellowships, or grants that’s subject to IRS information-reporting and/or federal tax withholding requirements during the current year (this letter must be attached to your Form W-7 or your application for an ITIN will be denied); and

  • A letter from the Social Security Administration2 stating that you’re ineligible to receive a social security number (SSN).





2 If you’re a student on an F-1, J-1, or M-1 visa who won’t be working while studying in the United States, you won’t have to apply for an SSN. You will be permitted to provide a letter from the DSO or RO stating that you won’t be securing employment in the United States or receiving any type of income from personal services.
Exception #2 (continued)
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(d). Gambling Income Persons who are eligible to claim Exception 2(d) include: Documentation you must submit if you’re eligible to claim Exception 2(d):
  Nonresident aliens visiting the United States who:  
Claiming the benefits of a tax treaty

  • Have gambling winnings,

  • Are claiming the benefits of a tax treaty for an exempt or reduced rate of federal tax withholding on that income, and

  • Will be utilizing the services of a gaming official as an IRS ITIN Acceptance Agent.

 Your Form W-7, which must be submitted through the services of an appropriate gaming official serving as an IRS ITIN Acceptance Agent to apply for an ITIN under Exception 2(d).

Note. If you don’t secure the services of a gaming official, you may still file Form 1040-NR at the end of the tax year with a Form W-7, attaching a copy of Form 1042-S displaying the amount of tax withheld. Your Form 1040-NR should also display the tax treaty article number and country under which you’re claiming the treaty benefits.
Exception #3
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third-Party Reporting of Mortgage Interest Persons who are eligible to claim Exception 3 include: Documentation you must submit if you’re eligible to claim Exception 3:
Individuals with a home mortgage loan on real property located in the United States.

  • Documentation showing evidence of a home mortgage loan. This includes a copy of the contract of sale or similar documentation showing evidence of a home mortgage loan on real property located in the United States.
Exception #4
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third-Party Withholding—
Disposition by a Foreign Person of U.S. Real Property Interest		 Persons who are eligible to claim Exception 4 include: Documentation you must submit if you’re eligible to claim Exception 4:
An individual who is a party to the disposition of U.S. real property interest by a foreign person (buyer or other transferee such as a withholding agent) or notice of non-recognition1 under Regulations section 1.1445-2(d)(2) from the transferor.

  • A completed Form 8288, Form 8288-A, or Form 8288-B; and either

  • A copy of the real estate sales contract, Settlement Statement (HUD-1), or Closing Disclosure, or

  • In the case of notice of non-recognition1, document(s) that evidence a transaction for which a notice of non-recognition is applicable.


Note. For the seller of the property, copies of the sales contract, Settlement Statement (HUD-1), or Closing Disclosure, and copies of Forms 8288 and 8288-A submitted by the buyer need to be attached to Form W-7.

1 For notices of non-recognition, the document must show the date of the transaction, the parties involved, and the type of transfer that took place. For example, for transfers involving real estate, valid documents include the deed, Direction to Convey form, or a document that identifies the replacement property in a like-kind exchange. For transfers involving stock, an example of a valid document is the document that facilitates the transaction.
Exception #5
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Reporting Obligations under T.D. 9363 Persons who are eligible to claim Exception 5 include: Documentation you must submit if you’re eligible to claim Exception 5:
A non-U.S. representative of a foreign corporation who needs to obtain an ITIN for the purpose of meeting their e-filing requirements.

  • Along with your Form W-7, include an original signed letter from your employer on corporate letterhead stating that an ITIN is needed for T.D. 9363, and you have been designated as the person responsible for ensuring compliance with IRS information-reporting requirements.

Choose one of the following from the drop-down box:

Additional information for a and f

All fields marked with an asterisk(*) are required.
Name Information

Enter your legal name on line 1a as it appears on your identifying documents. Be sure to properly identify your first, middle, and last names. This entry should reflect your name as it’ll appear on a U.S. federal tax return.

1a. Name (see instructions)

At least first, middle or last names need to be filled out.

If Yes, enter your name as it appears on your birth certificate if it’s different from your entry on line 1a.

1b Name at birth

At least first, middle or last names need to be filled out.

All fields marked with an asterisk(*) are required.
Applicant’s Mailing Address

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

The IRS won’t use the address you enter to update its records for other purposes unless you include a U.S. federal tax return with your Form W-7. If you aren’t including a U.S. federal tax return with your Form W-7 and you changed your home mailing address since you filed your last U.S. federal tax return, also file Form 8822, Change of Address, with the IRS at the address listed in the Form 8822 instructions.

Note. If the U.S. Postal Service won’t 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. Don’t use a post office box owned and operated by a private firm or company.

Use the dropdown list to select a state.

Must be 5 or 9 digits without a dash. Ex: 12345 or 123451234.

Must be 4-11 characters long. Can include dashes, spaces, and alphanumeric characters. Ex: 12345 or K1A 0B1.

All fields marked with an asterisk(*) are required.

Foreign Address (non-U.S.) (see instructions)

Enter Foreign mailing address. Don’t use a P.O. box number.

Use the dropdown list to select a state.

Must be 5 or 9 digits without a dash. Ex: 12345 or 123451234.

Must be 4-11 characters long. Can include dashes, spaces, and alphanumeric characters. Ex: 12345 or K1A 0B1.

All fields marked with an asterisk(*) are required.
Birth Information

Dates before 01/01/1920 are not accepted. Neither are future dates.

Use Dropdown to select birth country

All fields marked with an asterisk(*) are required.
Other Information

6a Country(ies) of citizenship

Select the country or countries (in the case of dual citizenship) in which you’re a citizen. 

Use Dropdown to select country

Use Dropdown to select country

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’re a resident of Canada, enter your Canadian social security number (known as the Canadian Social Insurance Number).

Include the USCIS classification, Enter only U.S. nonimmigrant visa information

Enter number of the U.S. Visa.

Visa’s expiration date in MM/DD/YYYY

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, enter, in the entry space, F-1/F-2 and 123456, followed by the visa’s expiration date in MM/DD/YYYY format. Individuals in possession of an I-20/I-94 document(s) should attach a copy to their Form W-7.
All fields marked with an asterisk(*) are required.
Other Information (Continued)

For 6d. Complete for the first document submitted. For multiple documents, See Instructions

Check the box indicating the type of document you’re submitting to prove your identity.

Line 6d. Check the box indicating the type of document you’re submitting to prove your identity. Enter the name of the state or country or other issuer, the identification number (if any) appearing on the document, the expiration date, and the date on which you entered the United States. Dates must be entered in the month/day/year format.

If you’re 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.

Note. If you’re submitting a passport, or a certified copy of a passport from the issuing agency, no other documentation is required to prove your identity and foreign status. 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. A passport that doesn’t have a date of entry into the United States will no longer be accepted as a stand-alone identification document for dependents, unless the dependents are dependents of U.S. military personnel stationed overseas or the dependents are from Canada or Mexico and are claimed for any allowable tax benefit other than the credit for other dependents (ODC).

The “Date of entry into the United States” must contain the complete date on which you entered the country for the purpose for which you’re requesting an ITIN (if applicable). If you’ve never entered the United States, enter “Never entered the United States” on this line. A passport without an entry date doesn’t prove U.S. residency and may not be used as a stand-alone document for certain dependents. See Supporting Documentation Requirements, earlier.

Enter the name of the state or country who issued documents

Enter the identification number (if any) appearing on the document

Expiration dates before 01/01/1920 are not accepted.

Dates before 01/01/1900 are not accepted.

If you ever received an ITIN and/or an Internal Revenue Service Number (IRSN), check the “Yes” box and complete

You selected Renew on the first page (General) and No/Don’t know for ‘Have you previously received an ITIN or an IRSN?’. If this is correct, click next. If not, go back and make corrections.

6f Enter ITIN and/or IRSN

Must be 9 digits without dashes. Ex: 900506789 or with dashes 900-50-6789.

Must be 9 digits without dashes. Ex: 900106789 or with dashes 900-10-6789.

And the name under which it was issued

At least first, middle or last names need to be filled out.

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

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

Use the dropdown list to select a state.

All fields marked with an asterisk (*) are required.

Review

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Your Form Has Been Submitted

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