Blank IRS W-7 Template

The IRS W-7 form is an application used by individuals who need an Individual Taxpayer Identification Number (ITIN) but are not eligible for a Social Security number. This form is essential for non-resident aliens, their spouses, and dependents who need to file tax returns in the United States. To start your application, fill out the W-7 form by clicking the button below.

Article Guide

The IRS W-7 form is an important document widely used by individuals who need to obtain a Taxpayer Identification Number (TIN) but are not eligible for a Social Security Number (SSN). This form typically caters to non-resident aliens, foreign nationals, and dependents of U.S. citizens. Completing the W-7 correctly is crucial for various tax purposes, including claiming tax benefits or filing a tax return. Applicants must provide specific documentation to validate their identity and foreign status, with a list of acceptable documents outlined directly on the form. Timeliness is key; the IRS expects the form to be filed along with a tax return or to support a tax return for the application to be considered. Understanding the requirements and implications of the W-7 can help ensure a smoother process in dealing with tax obligations in the United States. Missing information or improper submission can lead to delays or denials, making it essential to approach the form with care and attention to detail.

Form Sample

Spouse of U.S. citizen/resident alien

Form W-7

(Rev. August 2019)

Department of the Treasury

Internal Revenue Service

Application for IRS Individual

Taxpayer Identification Number

For use by individuals who are not U.S. citizens or permanent residents.

See separate instructions.

OMB No. 1545-0074

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).

Application type (check one box):

Apply for a new ITIN Renew an existing ITIN

Reason you’re submitting Form W-7. Read the instructions for the box you check. 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 b c d

Nonresident alien required to get an ITIN to claim tax treaty benefit

Nonresident alien filing a U.S. federal tax return

U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return

Dependent of U.S. citizen/resident alien }If d, enter relationship to U.S. citizen/resident alien (see instructions)

If d or e, enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)

f	Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception
g	Dependent/spouse of a nonresident alien holding a U.S. visa
h	Other (see instructions)

Additional information for a and f: Enter treaty country

and treaty article number

Name

1a First name

Middle name

Last name

(see instructions)

Name at birth if

1b First name

Middle name

Last name

different . .

Applicant’s

2 Street address, apartment number, or rural route number. If you have a P.O. box, see separate instructions.

Mailing

City or town, state or province, and country. Include ZIP code or postal code where appropriate.

Address

Foreign (non-

3 Street address, apartment number, or rural route number. Don’t use a P.O. box number.

U.S.) Address

(see instructions)

City or town, state or province, and country. Include postal code where appropriate.

Birth

4 Date of birth (month / day / year)

Country of birth

City and state or province (optional)

Male

Information

Female

Other

6a Country(ies) of citizenship

6b Foreign tax I.D. number (if

any)

6c Type of U.S. visa (if any), number, and expiration date

Information

6d Identification document(s) submitted (see instructions)

Passport

Driver’s license/State I.D.

USCIS documentation

Other

Date of entry into

the United States

Issued by:

No.:

Exp. date:

(MM/DD/YYYY):

/ /

6e Have you previously received an ITIN or an Internal Revenue Service Number (IRSN)?

No/Don’t know. Skip line 6f.

Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).

6f Enter ITIN and/or IRSN

IRSN

ITIN

—

and

name under which it was issued

First name

Middle name

Last name

6g Name of college/university or company (see instructions) ▶

City and state

Length of stay ▶

Sign

Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying

documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to share

Here

information with my acceptance agent in order to perfect this Form W-7, Application for IRS Individual Taxpayer Identification Number.

Keep a copy for

Signature of applicant (if delegate, see instructions)

Date (month / day / year)

Phone number

your records.

Name of delegate, if applicable (type or print)

Delegate’s relationship

Parent

Court-appointed guardian

to applicant

Power of attorney

Acceptance

Signature

Date (month / day / year)

Phone

Fax

Agent’s

Name and title (type or print)

Name of company

EIN

PTIN

Use ONLY

Office code

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 10229L

Form W-7 (Rev. 8-2019)

⇩ PDF

Document Specifications

Fact Name	Description
Purpose	The IRS W-7 form is used to apply for an Individual Taxpayer Identification Number (ITIN).
Eligibility	Non-resident aliens, their spouses, and dependents qualify to apply for an ITIN.
Documentation	Applicants must submit supporting documentation proving their foreign status and identity.
Filing Method	Form W-7 can be filed with a federal tax return or sent separately to the IRS.
Processing Time	Typically, it takes about 6-8 weeks for the IRS to process an application.
Renewal	ITINs must be renewed if not used on a federal tax return for three consecutive years.

Steps to Filling Out IRS W-7

After gathering your necessary documents, you're ready to complete the IRS W-7 form. This form is essential for individuals who need to obtain an Individual Taxpayer Identification Number (ITIN). By following these clear steps, you can ensure that every detail is filled in accurately.

Start by downloading the IRS W-7 form from the IRS website or obtaining a physical copy.
Read the instructions included with the form to familiarize yourself with what information is needed.
Provide your name in the first section. Write your full legal name as it appears on your documents.
Next, enter your mailing address. Be sure to include the city, state, and ZIP code.
Fill in your foreign address if applicable. This is important if you do not have a permanent address in the U.S.
Indicate your date of birth using the format MM/DD/YYYY.
Select your country of citizenship from the dropdown list.
Indicate whether you are applying for an ITIN for tax purposes, and if so, why you need it.
Review the required documents and collect those that support your application. Common documents include a passport or national ID.
Sign and date the form at the bottom. Ensure that everything is completed accurately before submitting.

Once you have filled out the form, it’s important to review it for any errors. After confirming all your information is correct, you’ll need to submit the W-7 along with the required documents to the IRS. Be sure to follow the specific submission guidelines outlined by the IRS to ensure a smooth process.

More About IRS W-7

What is the IRS W-7 form?

The IRS W-7 form is an application used by individuals who are not U.S. citizens or residents and need an Individual Taxpayer Identification Number (ITIN). The ITIN is primarily for tax purposes, allowing those individuals to file their taxes and report income in the U.S. even if they are not eligible for a Social Security number.

Who needs to file a W-7 form?

Non-resident aliens who have U.S. tax obligations need to file a W-7. This includes foreign nationals who earn income from U.S. sources or need to claim a refund. Additionally, dependents or spouses of U.S. citizens or residents who are not eligible for a Social Security number also need to file a W-7.

How do I complete the W-7 form?

To complete the W-7 form, you need to provide personal information such as your name, address, and foreign tax identification number (if applicable). Be sure to select the reason for needing an ITIN, which can include tax reporting and claiming tax benefits. It's essential to fill out the entire form accurately to avoid delays.

What documents do I need to submit with the W-7 form?

You must submit original documents or certified copies that prove your identity and foreign status along with the W-7 form. Acceptable documents include a passport, national ID card, or birth certificate. It’s crucial to ensure that documents include your name and photograph if you’re using a passport.

Where do I send the W-7 form?

The completed W-7 form should be sent to the IRS. Depending on whether you are submitting it with a tax return or separately, the mailing address can differ. If submitted alongside a tax return, send it to the address specified for your particular form. For those submitting it by itself, refer to the IRS guidelines for the correct address.

How long does it take to receive my ITIN after filing the W-7?

Typically, it takes about 7 weeks to receive your ITIN after submitting the W-7 form and accompanying documentation. However, processing times can vary based on the volume of applications the IRS is handling. It's wise to apply as early as possible, especially during tax season.

Can I check the status of my W-7 application?

Yes, you can check the status of your W-7 application. You can contact the IRS directly by phone to inquire about your application status. Be prepared to provide details like your name, date of birth, and mailing address to assist the representative in locating your information.

What happens if my W-7 application is denied?

If your W-7 application is denied, you will receive a notice explaining the reason. Common reasons for denial include insufficient or incorrect documentation. You will have the opportunity to address the issues and reapply. It’s vital to read the denial notice carefully and follow any specific instructions provided.

Is there a fee to file the W-7 form?

There is no fee for filing the W-7 form itself. However, if you seek assistance from a tax professional to complete the form, there may be fees involved for their services. Always ensure you’re aware of any potential costs before engaging a professional.

Can I use an ITIN for purposes other than tax filing?

The ITIN is primarily for tax purposes; however, it can also be used in certain situations, such as opening a bank account or applying for loans with institutions that accept ITINs for identification. Keep in mind that improper use of ITIN can lead to complications, and it does not confer immigration status or eligibility for government benefits.

Common mistakes

Incorrect or Missing Identification Documents: Many applicants fail to include the correct identification documents required by the IRS. Common issues include not providing a certified copy of a passport or failing to include documents that verify identity and foreign status.
Improper Use of the Form: Some people mistakenly use the W-7 form when it is not necessary. This form is meant for individuals applying for an Individual Taxpayer Identification Number (ITIN) and is not for everyone. Understanding who needs to apply is crucial.
Missing or Incorrect Tax Return: Individuals applying for an ITIN typically need to attach a tax return unless they meet certain exceptions. Failing to sign or correctly date the tax return can lead to delays or rejection of the application.
Inaccurate Personal Information: Errors in entering personal information, such as name, address, or date of birth, can cause significant problems. Even a small typo can lead to complications in processing the application.
Failure to Follow Instructions: Each section of the W-7 form comes with detailed instructions. Not taking the time to read and understand these instructions often leads to common mistakes that could easily be avoided.
Not Using the Correct Mailing Address: Many applicants send their W-7 and accompanying documents to the wrong address. This mistake can slow down the processing time, so it is essential to verify the correct mailing address provided by the IRS.

Documents used along the form

The IRS W-7 form is used by individuals applying for an Individual Taxpayer Identification Number (ITIN). Along with this form, several other documents and forms are often required to ensure a smooth application process. Here are some commonly used forms and documents:

Form W-7 Application Instructions: This document provides specific guidance on how to fill out the W-7 form correctly. It explains what information to include and the necessary supporting documents needed for eligibility.
Form 1040: This is the standard individual income tax return form. ITIN holders who have taxable income must file Form 1040 to report their earnings to the IRS.
Proof of Identity Documents: Applicants must submit documents that verify their identity and foreign status. This can include a passport, national identification card, or birth certificate.
Form W-9: Although typically used for U.S. citizens, non-residents might need this form to provide a Taxpayer Identification Number to a third party for tax purposes.
IRS Form 931: This is not as common but may be required for certain tax situations. It’s used to report employment taxes if the ITIN relates to self-employment.

Each of these forms and documents plays a crucial role in the process of applying for an ITIN. It is essential to have them ready when submitting the W-7 form to ensure a successful application.

Similar forms

The IRS W-7 form is similar to the Form 1040, which is the U.S. Individual Income Tax Return. Both documents are used by individuals for taxation purposes, but the W-7 specifically applies to those who need to apply for an Individual Taxpayer Identification Number (ITIN). While Form 1040 reports income and calculates tax liability, the W-7 is primarily an application for individuals without a Social Security number who are required to file a tax return. Thus, they serve different, yet essential, purposes within the tax system.

Another document comparable to the W-7 is the W-8BEN form. This form is used by foreign individuals, typically non-U.S. residents, to document their foreign status for tax withholding purposes. Like the W-7, it plays a role in the U.S. tax system by ensuring accurate tax treatment based on residency status. While the W-7 aims to provide a taxpayer ID to non-residents needing to file, the W-8BEN confirms non-residency to avoid undue tax withholding on U.S. income.

The IRS Form 1099 is also similar, as it reports various types of income other than wages, salaries, or tips. While the W-7 itself does not report income, it is related because individuals applying for an ITIN through the W-7 may later receive a Form 1099 if they work or earn income in the U.S. Proper identification through the W-7 ensures that income reported on Form 1099 is accurately linked to the correct taxpayer.

Form 8862 bears a resemblance to the W-7 in that it is used to claim certain tax credits, such as the Earned Income Tax Credit. For individuals who have previously been denied a credit, Form 8862 allows them to re-establish their eligibility. Both forms are integral for individuals navigating tax requirements and seeking appropriate benefits, though they serve distinct functions within the tax filing process.

The Form SS-5, Application for a Social Security Card, is often likened to the W-7 because both are applications for identification numbers. The SS-5 is specifically for obtaining a Social Security Number (SSN), while the W-7 is for obtaining an ITIN. Individuals may need either form based on their residency status and eligibility for employment in the U.S., making both essential for tax and identification purposes.

Similar to the W-7 is the IRS Form 4506-T, which is used to request a transcript of tax returns. While the W-7 obtains an ITIN, the 4506-T can be utilized by the same individuals to access prior tax information or transcripts needed for various proceedings. Both forms serve to streamline interactions with the IRS, but they focus on different aspects of tax documentation.

The Form 941, Employer's Quarterly Federal Tax Return, also connects indirectly to the W-7. Employers use Form 941 to report income taxes, Social Security tax, and Medicare tax withheld from employee wages. If an employer hires an employee who requires an ITIN, they might need to assist the worker in obtaining a W-7. Thus, a relationship exists between the two forms through their involvement in the employment tax process.

The Form 1040-NR is yet another relevant document. It is the tax return form for non-resident aliens. Just like the W-7, which allows individuals to file their taxes, the 1040-NR is used by non-residents to report their U.S. income. Each serves to correct for the unique tax identities and obligations of those operating outside the standard taxpayer framework.

An additional form is the IRS Form 8863, which is used to claim education credits. Like the W-7, it assists individuals in navigating the benefits available to them under the U.S. tax system. Both forms allow individuals to address specific eligibility criteria in order to maximize their benefits, though they focus on distinct tax areas—one on identification and the other on educational expenses.

Finally, the IRS Form 3506, which applies to non-resident aliens seeking to claim a refund of any overpaid taxes withheld, also relates to the W-7. The W-7 can precede the use of Form 3506 as non-residents will need an ITIN to file for any refunds. Both forms are essential tools for non-resident taxpayers managing their obligations and rights under the IRS regulations.

Dos and Don'ts

When filling out the IRS W-7 form, it's essential to be accurate and thorough. Here is a list of tips to guide you through the process.

Do check your eligibility: Make sure you understand if you qualify for an Individual Taxpayer Identification Number (ITIN).
Do use the correct version of the form: Ensure you are using the most recent version of the W-7 form, as updates may occur.
Do provide all required documentation: Attach any necessary identification documents to support your application, such as passports or birth certificates.
Do fill in all sections completely: Incomplete forms can cause delays, so take care to answer every question thoroughly.
Don't forget to sign and date the form: An unsigned application can lead to rejection, so be sure to sign where indicated.
Don't submit unnecessary documents: Only include the documents that the IRS specifically requests to avoid confusion or delays.
Don't rush the process: Take your time to review the form for any errors before submitting it to minimize the risk of rejection.

Misconceptions

Misconception 1: The W-7 form is only for individuals with no Social Security Number (SSN).

This is partially true, but not the whole story. While the W-7 form is primarily used by individuals who do not qualify for an SSN, it also accommodates those who need an Individual Taxpayer Identification Number (ITIN) for tax purposes. This includes non-resident aliens who have a filing obligation.
Misconception 2: Completing the W-7 form guarantees the issuance of an ITIN.

Filing the W-7 form does not ensure that an ITIN will be issued. The IRS reviews each application thoroughly. If the information provided is incorrect or lacks supporting documentation, the application may be rejected, and the individual will not receive an ITIN.
Misconception 3: The W-7 form can be filed at any time during the year.

This is misleading. While the form itself can be submitted at any time, it must accompany a valid federal income tax return, except in certain situations. Therefore, the timing often correlates with tax season, as most individuals will need an ITIN to file their returns.
Misconception 4: Once an ITIN is assigned, it remains valid indefinitely.

This is incorrect. An ITIN can expire if it is not used on a tax return for three consecutive years. Therefore, individuals who receive an ITIN must use it to file federal tax returns or face the risk of having to apply for a new one if it expires.

Key takeaways

The IRS W-7 form is used by individuals who need to obtain an Individual Taxpayer Identification Number (ITIN). This number is required for tax purposes, particularly for those who do not qualify for a Social Security Number.
Applicants must provide proof of identity and foreign status. Acceptable documents include passports, national identification cards, or birth certificates, accompanied by a photo ID.
The W-7 form must be filled out correctly to avoid delays. Double-check all entries for accuracy, as any errors can lead to rejection and additional waiting time.
It is important to file the W-7 form and the tax return simultaneously if you are applying for an ITIN for the first time. Submitting them together can expedite the processing time.
Processing times can vary. Once submitted, the IRS typically takes about 7 weeks to issue the ITIN, but it may take longer during peak tax season.