Form W-7 is the application you need to obtain an Individual Taxpayer Identification Number (ITIN) from the IRS. If you’re a non-U.S. resident required to file taxes or need an ITIN for other valid purposes, this guide will walk you through the entire process.
Quick Summary
| Aspect | Details |
|---|---|
| Purpose | Apply for an ITIN (for those ineligible for SSN) |
| Who files it | Non-residents filing U.S. taxes |
| Processing time | 7-11 weeks (up to 20 weeks during peak season) |
| Cost | Free (no IRS fees) |
| Document requirement | Original documents or certified copies |
What’s New for 2026
The IRS updated Form W-7 instructions in December 2024 with several important changes:
| Update | Details |
|---|---|
| Medical/School Records | Restructured guidance clarifying when dependents must prove residency |
| Dependent Eligibility | Expanded to include “qualifying surviving spouse” for tax benefits |
| Child Tax Credits | Dependents can now be claimed for child/dependent care credits even if no tax to reduce |
| Renewal Requirements | All renewal applications must include a U.S. federal tax return (unless exception applies) |
| Documentation | New detailed medical/school records checklist added |
What is Form W-7?
Form W-7 (Application for IRS Individual Taxpayer Identification Number) is used to apply for an ITIN—a tax processing number issued by the IRS to individuals who need a U.S. taxpayer identification number but don’t qualify for a Social Security Number (SSN).
What an ITIN Can Be Used For
- Filing federal tax returns
- Claiming tax treaty benefits
- Opening U.S. bank accounts (at some institutions)
- Applying for mortgages
- Establishing credit history
- Claiming dependents on tax returns
What an ITIN Cannot Do
An ITIN does not:
- Authorize work in the U.S.
- Make you eligible for Social Security benefits
- Grant immigration status
- Qualify dependents for Earned Income Credit
Who Needs an ITIN?
You Need an ITIN If:
| Scenario | Example |
|---|---|
| Non-resident alien filing U.S. taxes | International contractor with U.S. income |
| U.S. resident alien based on days present | Meeting substantial presence test |
| Dependent of U.S. citizen/resident | Child born abroad |
| Spouse of U.S. citizen/resident | Filing joint tax return |
| Non-resident student/professor | On F, J, or M visa filing 1040-NR |
| Foreign investor | Receiving U.S. rental income |
You Don’t Need an ITIN If:
- You have (or are eligible for) a Social Security Number
- You’re not filing a U.S. tax return
- You’re visiting the U.S. as a tourist only
- You don’t have U.S. source income
Required Documents
Form W-7 requires original documents or certified copies from the issuing agency to prove your identity and foreign status. Notarized copies are not accepted.
Acceptable Documents
Tier 1 (Stand-alone—proves both identity and foreign status):
- Passport (most common and recommended)
Tier 2 (Must provide 2+ documents, at least one with photo):
| Identity Documents | Foreign Status Documents |
|---|---|
| National ID card (with photo) | Foreign birth certificate |
| U.S. or foreign driver’s license | National ID card |
| Civil birth certificate | Foreign voter registration card |
| U.S. state ID card | Military identification card |
| Foreign voter’s registration card | Medical records (dependents under 6) |
| U.S. or foreign military ID | |
| Visa | |
| USCIS photo ID |
Document Requirements
- Original documents or certified copies from issuing agency
- Documents in foreign languages must include certified translation
- All documents returned via mail (typically within 60 days)
Recommendation: Apply through an IRS-authorized Certifying Acceptance Agent (CAA) to avoid mailing original documents. CAAs can certify your documents on the spot.
Step-by-Step Instructions
Part I: Reason You’re Submitting Form W-7
Check the box that applies to your situation:
| Box | Reason | What to Attach |
|---|---|---|
| a | Non-resident claiming tax treaty benefit | Form W-8BEN or tax return |
| b | Non-resident filing U.S. tax return | Form 1040-NR |
| c | U.S. resident alien filing tax return | Form 1040 |
| d | Dependent of U.S. citizen/resident | Their tax return |
| e | Spouse of U.S. citizen/resident | Tax return |
| f | Non-resident student/professor/researcher | Form 1040-NR or 8843 |
| g | Dependent/spouse of non-resident visa holder | Visa holder’s tax return |
| h | Other | Detailed explanation |
Lines 1a-1f: Name Information
| Line | What to Enter |
|---|---|
| 1a | Legal first name (as on passport/birth certificate) |
| 1b | Full middle name (leave blank if none) |
| 1c | Last name (family name/surname) |
| 1d | Name at birth (only if changed, e.g., after marriage) |
| 1e-1f | Any other names you use |
Lines 2-6: Personal Information
| Line | What to Enter |
|---|---|
| Line 2 | Current mailing address (U.S. or foreign) |
| Line 3 | Permanent foreign address (if different from Line 2) |
| Line 4 | Birth information (city, state/province, country) |
| Line 5 | Country(ies) of citizenship |
| Line 6a | Foreign tax ID number (or N/A) |
| Line 6b | Type of U.S. visa and number (if applicable) |
Lines 6c-6g: Additional Information
| Line | What to Enter |
|---|---|
| 6c | Previous U.S. temporary TIN (Yes/No) |
| 6d | College/university or company name and location |
| 6e | Previously filed U.S. tax returns (Yes/No, with years) |
| 6f | Name of person/business that filed your return |
| 6g | Previously issued ITIN (Yes/No, with number) |
Part II: ITIN Applicant Type
Check one box that describes you:
- Dependent (child/other) of U.S. citizen or resident
- Spouse of U.S. citizen or resident
- Non-resident alien individual
- Other (explain)
Include your date of entry into the U.S. if applicable (from I-94 or passport stamp).
Part III: Signature
- Sign in black or blue ink
- Include current date
- Parents sign for children under 18
- Include phone number with country code
Part IV: Acceptance Agent’s Use
Leave blank unless submitting through a Certifying Acceptance Agent.
Where to Submit Form W-7
Option 1: Mail to IRS
Standard Address:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342International Mail:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
P.O. Box 149342
Austin, TX 78714-9342
USAOption 2: In Person at IRS Taxpayer Assistance Center
- Schedule appointment: 844-545-5640
- Bring all original documents and completed Form W-7
- Benefit: Faster processing, keep original documents
Option 3: Through a Certifying Acceptance Agent (CAA)
Recommended option. Benefits include:
- CAA certifies documents—no need to mail originals
- Expert assistance completing the form
- Reduced rejection risk
- Cost: Typically $50-$300
Find a CAA through the IRS CAA Directory at irs.gov.
Common Mistakes to Avoid
| Mistake | How to Avoid |
|---|---|
| Submitting photocopies or notarized copies | Send originals or certified copies from issuing agency only |
| Not attaching tax return (when required) | Most applicants must attach Form 1040 or 1040-NR |
| Incomplete Form W-7 | Fill out all required fields completely |
| Wrong reason checked in Part I | Read each option carefully; check only one |
| Documents don’t match | Names must match exactly across all documents |
| Missing signature | Sign and date in Part III |
| Expired documents | All documents must be current and valid |
| No certified translation | Foreign language documents need certified English translation |
Processing Timeline
| Timeframe | What Happens |
|---|---|
| Week 0 | Submit Form W-7 |
| Week 3-4 | IRS reviews and authenticates documents |
| Week 7-11 | ITIN assigned (if approved); CP 565 letter mailed |
| Week 12-20 | Extended processing during peak season (Jan-Apr) |
If Your Application is Rejected
You’ll receive a CP 567 notice explaining the reason. Common issues include:
- Insufficient documentation
- Missing signature
- No tax return attached when required
You can reapply immediately with corrected information.
How to Check Status
- Phone (U.S.): 1-800-829-1040
- Phone (International): 1-267-941-1000 (not toll-free)
- Wait at least 7 weeks before calling
W-7 vs. Other Tax Forms
W-7 vs. SS-5 (Social Security Application)
| Form W-7 (ITIN) | Form SS-5 (SSN) |
|---|---|
| For those NOT eligible for SSN | For U.S. citizens and authorized workers |
| Tax purposes only | Work, benefits, and taxes |
| No work authorization | Requires work authorization |
| IRS issues it | Social Security Administration issues it |
W-7 vs. W-9
| Form W-7 | Form W-9 |
|---|---|
| Application to GET an ITIN | Provide your existing ITIN/SSN to others |
| Submit to IRS | Give to clients, banks, etc. |
| One-time submission (plus renewals) | Used as needed |
After receiving your ITIN via W-7, use that ITIN when completing W-9 forms.
Frequently Asked Questions
How long does it take to get an ITIN?
7-11 weeks for standard processing. During peak tax season (January-April), it can take up to 20 weeks.
Can I work in the U.S. with an ITIN?
No. An ITIN is for tax filing purposes only and does not authorize employment.
Do I have to mail my passport?
Yes, unless you use a Certifying Acceptance Agent (CAA) who can certify your documents without mailing originals.
How much does it cost?
The IRS charges no fee. However, CAA services typically cost $50-$300, and certified translations cost $20-$100 per document.
Do ITINs expire?
Yes. ITINs expire if not used on a tax return for 3 consecutive years. Older ITINs with certain middle digits also require renewal.
What if I get an SSN later?
Notify the IRS immediately. File taxes using your SSN, and your ITIN will be deactivated. Your tax history transfers to your SSN.
Best Practices for Success
- Use a Certifying Acceptance Agent to avoid mailing original documents
- Apply early to avoid peak season delays (January-April)
- Double-check everything including document expiration dates and name matching
- Use certified mail with tracking when mailing your application
- Keep copies of all documents and your completed W-7
- Attach complete tax return when required
- Get certified translations for foreign language documents
Application Checklist
Before submitting Form W-7, verify:
- Form W-7 is completely filled out
- Correct reason checked in Part I
- Signature and date in Part III
- Original or certified documents included
- Federal tax return attached (if required)
- Certified translations for foreign language documents
- Document names match W-7 exactly
- All documents are current and valid
- Using certified mail with tracking
- Copies kept for your records
Conclusion
Obtaining an ITIN through Form W-7 is straightforward when you have the right documents and follow the proper process. The key is to:
- Gather acceptable documentation (passport is easiest)
- Complete the form accurately
- Consider using a CAA to avoid mailing originals
- Apply early to avoid tax season delays
Ready to Apply for Your ITIN?
Use our free online tool to fill out Form W-7 quickly and accurately.
Need Help?
Have questions about Form W-7 or the ITIN application process? We’re here to help.
Last updated: February 9, 2026
Reviewed by Michael Torres, International Tax Specialist
Updated with December 2024 IRS instruction changes
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