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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 1 OF 4
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: PERFORATE ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Date

W-7

Action

Date

O.K. to print
Revised proofs
requested

Application for IRS Individual
Taxpayer Identification Number

Form
(Rev. January 2006)

OMB No. 1545-0074

Department of the Treasury
Internal Revenue Service

Signature

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

FOR IRS USE ONLY

An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
Before you begin:
● Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
● Getting an ITIN does not change your immigration status or your right to work in the United States
and does not make you eligible for the earned income credit.

Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
a

Nonresident alien required to obtain ITIN to claim tax treaty benefit

b

Nonresident alien filing a U.S. tax return

c

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

d

Dependent of U.S. citizen/resident alien

e

Spouse of U.S. citizen/resident alien

f

Nonresident alien student, professor, or researcher filing a U.S. tax return

g
h

Dependent/spouse of a nonresident alien holding a U.S. visa
Other (see instructions)

Additional information for a and f: Enter treaty country

1a First name
Middle name

Name

(see instructions)
Name at birth if
different

1b First name
2

Other
information

and treaty article number
Last name

Middle name

Last name

Street address, apartment number, or rural route number. If you have a P.O. box, see page 4.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.

3

(if different from
above)
(see instructions)

Birth
information

Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)

Applicant’s
mailing address
Foreign
address

其

Street address, apartment number, or rural route number. Do not use a P.O. box number.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.

4

Date of birth (month / day / year)
/

Country of birth

City and state or province (optional)

/

6a Country(ies) of citizenship

6b Foreign tax I.D. number (if any)

5

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

6d Identification document(s) submitted (see instructions)
Passport
Issued by:

Driver’s license/State I.D.

USCIS documentation

No.:

Exp. date:

/

/

Other

Entry date in U.S.

/

/

6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
No/Do not 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: TIN or EIN

Name under which it was issued

and

6g Name of college/university or company (see instructions)
City and state

Sign
Here

Keep a copy for
your records.

Acceptance
Agent’s
Use ONLY

Length of stay

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 disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number.

Signature of applicant (if delegate, see instructions)

Date (month / day / year)

Name of delegate, if applicable (type or print)

Delegate’s relationship
to applicant

Signature

Date (month / day / year)

/

/

Name and title (type or print)

For Paperwork Reduction Act Notice, see page 4.

/

/

Name of company

Cat. No. 10229L

Phone number
(

)

Parent
Court-appointed guardian
Power of Attorney
Phone (
Fax
(
EIN

)
)

Form

W-7

(Rev. 1-2006)

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 2 OF 4
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: PERFORATE ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form W-7 (Rev. 1-2006)

General Instructions
Purpose of Form
Use Form W-7 to apply for an IRS individual taxpayer identification
number (ITIN). An ITIN is a nine-digit number issued by the U.S.
Internal Revenue Service (IRS) to individuals who are required for
U.S. tax purposes to have a U.S. taxpayer identification number but
who do not have, and are not eligible to obtain, a social security
number (SSN).
The ITIN is for federal tax purposes only. It does not entitle you to
social security benefits and does not change your immigration status or
your right to work in the United States. Also, individuals filing tax
returns using an ITIN are not eligible for the earned income credit (EIC).
SSNs. Do not complete Form W-7 if you have an SSN or you are
eligible to obtain an SSN. You are eligible for an SSN if you are a
U.S. citizen or if you have been admitted by the United States for
permanent residence or U.S. employment.
If you have an application for an SSN pending, do not file Form
W-7. Complete Form W-7 only if the Social Security Administration
(SSA) notifies you that an SSN cannot be issued.
To obtain an SSN, see Form SS-5, Application for a Social Security
Card. To get Form SS-5 or to find out if you are eligible to obtain an
SSN, go to www.socialsecurity.gov or contact an SSA office.

Who Must Apply
Any individual who is not eligible to obtain an SSN but who must
furnish a taxpayer identification number must apply for an ITIN on
Form W-7. Examples include the following.
● A nonresident alien individual eligible to obtain the benefit of
reduced withholding under an income tax treaty. 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. tax return or who is filing a U.S. tax return only
to claim a refund.
● A nonresident alien individual not eligible for an SSN who elects to
file a joint U.S. tax return with a spouse who is a U.S. citizen or
resident.
● A U.S. resident alien (based on the substantial presence test) who
files a U.S. tax return but who is not eligible for an SSN. For
information about the substantial presence test, see Pub. 519, U.S.
Tax Guide for Aliens.
● An alien spouse claimed as an exemption on a U.S. tax return who
is not eligible to obtain an SSN.
● An alien individual eligible to be claimed as a dependent on a U.S.
tax return but who is not eligible to obtain an SSN. To determine if
an alien individual is eligible to be claimed as a dependent on a U.S.
tax return, see Pub. 501, Exemptions, Standard Deduction, and
Filing Information, and Pub. 519.
● A nonresident alien student, professor, or researcher who is
required to file a U.S. tax return but who is not eligible for an SSN.
● A dependent/spouse of a nonresident alien holding a U.S. visa
who is not eligible for an SSN.
ITIN not needed for Forms 4868, 1040-ES, or 1040-ES(NR). If you
are filing an application for an extension of time to file using Form
4868, or making an estimated tax payment using Form 1040-ES or
Form 1040-ES(NR), do not file Form W-7 with these forms. Enter
“ITIN TO BE REQUESTED” wherever your SSN or ITIN is requested.
An ITIN will be issued only after you file a tax return and meet all
other requirements.

Additional Information
Publications. For details on resident and nonresident alien status,
see Pub. 519.
For details on individuals who can be claimed as dependents and
on obtaining an SSN for a dependent, see Pub. 501.

Page

2

These publications are available free from the IRS. To order the
publications, call 1-800-TAX-FORM (1-800-829-3676) if you are in
the United States. If you have a foreign address, write to:
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
You can also get these publications on the IRS website at
www.irs.gov.
Telephone help. If, after reading these instructions and our free
publications, you are not sure how to complete your application or
have additional questions, call 1-800-829-1040 if you are in the
United States. If you are outside the United States, you can contact
our overseas offices in London or Paris.

How To Apply
Your application must include all of the following.
1. Your completed Form W-7.
2. Your original, completed tax return(s) for which the ITIN is
needed. Attach Form W-7 to the front of your tax return. After your
Form W-7 has been processed, the IRS will assign an ITIN to the
return and process the return. The tax return will be processed as if
it were filed at the address listed in the tax return instructions. Do
not send a copy of the return to any other IRS office.
If you are not required to file a tax return or if you fail to file a
completed tax return with your Form W-7, you will not be issued an
ITIN, unless one of the exceptions explained on page 3 applies. If an
exception applies, include instead the documents described under
that exception.
3. The original documents, or certified or notarized copies of
documents, that substantiate the information provided on the Form
W-7. The supporting documentation must be consistent with the
applicant’s information provided on Form W-7. For
example, the name, date of birth, and country of citizenship must be
the same as on Form W-7, lines 1a, 4, and 6a.
If you submit an original valid passport (or a notarized or
certified copy of a valid passport), you do not need to submit
any other documents from the list below. Otherwise, you must
submit at least two or more of the documents listed below. The
documents must be current and verify your identity (that is, contain
your name). At least one document must contain your photograph
and one must support your claim of foreign status. Do not attach
expired documents.
a. National identification card (must show photo, name, current
address, date of birth, and expiration date).
b. U.S. driver’s license.
c. Civil birth certificate.
d. Foreign driver’s license.
e. U.S. state identification card.
f. Foreign voter’s registration card.
g. U.S. military identification card.
h. Foreign military identification card.
i. U.S. visa issued by the U.S. Department of State.
j. U.S. Citizenship and Immigration Services (USCIS) photo
identification.
k. Medical records (dependents only).
l. School records (dependents and/or students only).
You can submit copies of original documents if the copies are:
● Certified by the issuing agency or official custodian of the original
record, or
● Notarized by a U.S. notary public legally authorized within his or
her local jurisdiction to certify that the document is a true copy of
the original. To do this, the notary must see the valid, unaltered
original document and verify that the copy conforms to the original.
U.S. notaries public are available at U.S. embassies and consulates
worldwide. Foreign notaries are acceptable as outlined by the Hague
Convention.
Original documents you submit will be returned to you. You do not
need to provide a return envelope. If your original documents are not
returned within 60 days, you can call the IRS (see Telephone help on
this page). Copies of documents will not be returned.
Keep a copy of your application for your records.

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 3 OF 4
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form W-7 (Rev. 1-2006)

When To Apply
Complete and attach Form W-7 when you file the tax return for
which the ITIN is needed. However, if you meet one of the
exceptions on this page, complete and submit Form W-7 as soon as
possible after you determine you are covered by that exception.
Allow 4 to 6 weeks for the IRS to notify you in writing of your ITIN.
If you have not received your ITIN or correspondence at the end of
the 6-week period, you can call the IRS to find out the status of your
application (see Telephone help on page 2).

Where To Apply
By mail. Mail Form W-7, your tax return (or other documents
required by an exception on this page), and the documentation listed
in item (3) under How To Apply on page 2 to:
Internal Revenue Service
Philadelphia Service Center
ITIN Unit
P.O. Box 447
Bensalem, PA 19020
Do not use the mailing address in the instructions for
your tax return.
CAUTION

In person. You can apply for an ITIN by bringing your completed
forms and documentation to any IRS Taxpayer Assistance Center in
the United States and most IRS offices abroad. Before applying at
an IRS office abroad, find out if that office accepts Form W-7
applications.
Through acceptance agent. You can also apply through an
acceptance agent authorized by the IRS. An acceptance agent can
help you complete and file Form W-7. To obtain a list of agents, visit
the IRS website at www.irs.gov.

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.
If you check box b, c, d, e, or g, you must file a
completed tax return by attaching it to Form W-7. You
must do this even if the ITIN is for a spouse or
CAUTION dependent. If you are applying for more than one ITIN for
the same return (such as for a spouse or dependent),
attach all Forms W-7 to the same return.
a. Nonresident alien required to obtain ITIN to claim tax treaty
benefit. Certain nonresident aliens must obtain an ITIN to claim a tax
treaty benefit 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 “Exception 1” or “Exception 2,” whichever applies (see this
page). Also enter the name of the treaty country and treaty article
number in the appropriate entry spaces below box h. Also attach the
documents required under whichever exception applies. For more
details on tax treaties, see Pub. 901, U.S. Tax Treaties.

Page

3

d. Dependent of 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 obtain an SSN.
e. Spouse of U.S. citizen/resident alien. This category includes:
● A nonresident alien husband or wife who is not filing a U.S. tax
return (including a joint return) and who is not eligible to obtain an
SSN but who, as a spouse, can be claimed as an exemption, and
● A nonresident alien electing to file a U.S. tax return jointly with a
spouse who is a U.S. citizen or resident.
f. Nonresident alien student, professor, or researcher filing a U.S.
tax return. 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, provide your passport with a valid U.S.
visa, and a letter from an official of the school or institution stating
that you have not been offered, and have not secured other
employment. If applicable, enter the name of the treaty country and
the treaty article number in the appropriate entry spaces below box h.
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 and who is unable, or not eligible, to
obtain an SSN and has entered the United States with a nonresident
holding a U.S. visa. For example, the primary visa holder has a B-1
visa; the dependent or spouse has a B-2 visa.
h. Other. If the reason for your ITIN request is not described in a
through g, check this box. Describe in detail your reason for
requesting an ITIN and attach supporting documents. If any of the
following exceptions apply to you, you will not need to attach a tax
return to your Form W-7. Check box h and enter the number of the
exception that applies (for example, “Exception 3”) on the dotted line
next to box h.
Exception 1. Passive income—treaty benefits (box a) or third
party withholding (box h). To obtain an ITIN under this exception,
you must include documentation with the Form W-7 showing you
own an asset that generates income subject to information reporting
or withholding requirements. Examples include:
● Evidence that you opened an interest bearing account with a
financial institution and you have an ownership interest in that
account, and
● For a partnership interest—the partnership agreement together
with the partnership’s EIN or other evidence that the partnership is
conducting business in the United States.
Exception 2. Other income (wages, salary, compensation)—
treaty benefits (box a).

CAUTION

Applicants with a U.S. visa that is valid for employment
should first apply for an SSN with the Social Security
Administration (SSA). You are not eligible for an ITIN if
you are eligible to obtain an SSN.

If you are an individual receiving pay for personal services, your
Form W-7 will be processed if you provide proof that your
application for an SSN (Form SS-5) was rejected by the SSA and
include a Form 8233, Exemption From Withholding on Compensation
for Independent (and Certain Dependent) Personal Services of a
Nonresident Alien Individual.

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 obtain a
refund.

If you are a nonresident alien visitor with gaming winnings, your
Form W-7 will be processed if submitted through the appropriate
gaming official serving as an acceptance agent.

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 an SSN, may still be required to file
a U.S. tax return. These individuals must check this box.

Exception 4. Disposition by foreign person of U.S. real
property interest (box h). If a transferor or transferee does not have
a taxpayer identification number, and an amount withheld is due,
attach completed Forms 8288, U.S. Withholding Tax Return for
Dispositions by Foreign Persons of U.S. Real Property Interests, and
8288-A, Statement of Wihtholding on Dispositions by Foreign
Persons of U.S. Real Property Interests, to the completed Form W-7.

Exception 3. Third party reporting— mortgage interest (box h).
To obtain an ITIN under this exception, you must include
documentation with the Form W-7 showing evidence of a home
mortgage loan on real property located in the United States.

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 4 OF 4
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form W-7 (Rev. 1-2006)

If you are applying for a withholding certificate to reduce or
eliminate withholding on dispositions of U.S. real property, you must
attach a copy of the contract for sale and a completed application
for a withholding certificate to the completed Form W-7. The
application for a withholding certificate must comply with the
provisions of Regulations sections 1.1445-3 and 1.1445-6 and Rev.
Proc. 2000-35, 2000-35 I.R.B. 211. You can find Rev. Proc. 2000-35
on page 211 of Internal Revenue Bulletin 2000-35 at
www.irs.gov/pub/irs-irbs/irb00-35.pdf. You may be able to use Form
8288-B, Application for Withholding Certificate for Dispositions by
Foreign Persons of U.S. Real Property Interests, for this purpose.
See Form 8288-B for details.

Line Instructions
Enter N/A (not applicable) on all lines that do not apply to you. Do
not leave any lines blank.
Line 1a. Enter your legal name on line 1a as it appears on your
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.
CAUTION

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 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. If you do, your application will be rejected.
CAUTION

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
Insurance 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 a B-1/B-2
visa with the number 123456 that has an expiration date of
December 31, 2006, enter “B-1/B-2,” “123456,” and “12/31/2006” in
the entry space.
Note. If the visa has been issued under a “duration of stay” label by
USCIS, enter “D/S” as the expiration date.
Line 6d. Check the box indicating the type of document(s) you are
submitting for identification. You must submit documents as
explained in item (3) under How To Apply on page 2. 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 be required to provide a
certified translation of foreign language documents.
Note. Any visa information shown on a passport must be entered on
line 6c.

Page

4

Line 6e. If you ever received a temporary taxpayer identification
number (TIN) or an employer identification number (EIN), check the
“Yes” box and complete line 6f. If you never had a temporary TIN or
an EIN, or you do not know your temporary TIN, check the “No/Do
not know” box.
A temporary TIN 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 temporary TIN
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 a temporary TIN and an EIN, attach a
separate sheet listing both. If you were issued more than one
temporary TIN, attach a separate sheet listing all the temporary TINs
you received.
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 must also 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 must also enter your length of stay in the United States.
Signature. You must sign Form W-7. However, if the applicant is a
minor under 14 years of age, a delegate (parent or court-appointed
guardian) should sign for him or her. Type or print the delegate’s
name in the space provided and check the appropriate box that
indicates his or her relationship to the applicant. If the delegate is
signing as a court-appointed guardian, attach a copy of the
court-appointment papers showing the legal guardianship.
If the applicant is 14 years of age or over, the applicant can
appoint an authorized agent to sign. The authorized agent must print
his or her name in the space provided for the name of the delegate
and attach Form 2848, Power of Attorney and Declaration of
Representative.
Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United States.
You are required to give us the information. We need it to ensure
that you are complying with these laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential, as
required by Internal Revenue Code section 6103.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for your income tax
return.