U.S. Individual Income Tax Return Forms

U.S. Individual Income Tax Return

iw-7--2020-09-00

U.S. Individual Income Tax Return Forms

OMB: 1545-0074

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1545-0074 can be found here:

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Instructions for Form W-7

Department of the Treasury
Internal Revenue Service

(Rev. September 2020)

Application for IRS Individual Taxpayer Identification Number
(Use with the August 2019 revision of Form W-7)
Section references are to the Internal Revenue Code unless
otherwise noted.
Contents

Future Developments . . . . . . . . . . . . . . . . .
What’s New . . . . . . . . . . . . . . . . . . . . . . . .
Reminders . . . . . . . . . . . . . . . . . . . . . . . . .
General Instructions . . . . . . . . . . . . . . . . . .
Purpose of Form . . . . . . . . . . . . . . . . . .
Who Is Eligible To Complete This Form .
Additional Information . . . . . . . . . . . . . .
Supporting Documentation Requirements
Additional Documentation Requirements
How To Apply . . . . . . . . . . . . . . . . . . . .
When To Apply . . . . . . . . . . . . . . . . . . .
Where To Apply . . . . . . . . . . . . . . . . . .
Specific Instructions . . . . . . . . . . . . . . . . . .
Application Type . . . . . . . . . . . . . . . . . .
Reason You’re Submitting Form W-7 . . .
Line Instructions . . . . . . . . . . . . . . . . . .
Signature . . . . . . . . . . . . . . . . . . . . . . .
Exceptions Tables . . . . . . . . . . . . . . . . . . .

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For the latest information about developments related to Form
W-7 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/FormW7.

What’s New
Expiration and renewal of ITINs. An ITIN that hasn’t been
included on a U.S. federal tax return at least once in the last 3
consecutive tax years will expire. In addition, ITINs that were
assigned before 2013 will expire according to an annual
schedule based on the middle digits of the ITIN. The middle
digits refer to the fourth and fifth positions of the ITIN. For
example, the middle digits for 9xx-78-xxxx are “78.” Expired
ITINs or ITINs that are about to expire must be renewed in order
to avoid delays in processing your tax return. For more
information, see When To Apply, later, or visit IRS.gov/ITIN.
ITINs not used in the last 3 consecutive tax years. If your
ITIN wasn’t included on a U.S. federal tax return at least once for
tax years 2017, 2018, or 2019, your ITIN will expire on
December 31, 2020. You need to take action to renew it if it'll be
included on a U.S. federal tax return. See Do You Need To
Renew Your ITIN, later, for more information.

Oct 08, 2020

ITINs with the middle digits “88” will expire. ITINs with
middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,”
or “99” will expire IF assigned before 2013. ITINs with
middle digits (the fourth and fifth positions) “88” (for example,
9NN-88-NNNN), or ITINs with middle digits “90,” “91,” “92,” “94,”
“95,” “96,” “97,” “98,” or “99” (for example, 9NN-98-NNNN) IF
assigned before 2013, will remain in effect until December 31,
2020. You need to take action to renew it if it’ll be included on a
U.S. federal tax return filed in 2021. See Do You Need To
Renew Your ITIN, later, for more information.
ITINs with the middle digits “70” through “87” have
expired. ITINs with middle digits (the fourth and fifth positions)
“70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,”
“82,” “83,” “84,” “85,” “86,” or “87” have expired, unless you
already submitted a renewal application and it was approved. If
you haven’t already renewed, you need to take action now to
renew it if it’ll be included on a U.S. federal tax return. See Do
You Need To Renew Your ITIN, later, for more information.

Reminders
ITINs for spouses and dependents. For tax years after
December 31, 2017, spouses and dependents who could have
been claimed in previous years for the personal exemption are
not eligible for an ITIN or to renew an ITIN, unless they qualify for
an allowable tax benefit or they file their own tax return. The
individual must be listed on an attached U.S. federal tax return
with the schedule or form that applies to the allowable tax
benefit.
Dependent applicants must now specify their relationship
to the U.S. citizen/resident alien. An applicant who chooses
reason d must now enter the relationship he or she has to the
U.S. citizen/resident alien in the designated space on Form W-7.
The passport isn’t a stand-alone document for certain dependents if no date of entry into the United States is
present. A passport that doesn’t have a date of entry won’t be
accepted as a stand-alone identification document for certain
dependents. See Proof of U.S. residency for applicants who are
dependents under Supporting Documentation Requirements,
later, for more information.
Change of address. If you move before you get your ITIN,
send a letter to the IRS using the address under Where To
Apply, later.
Taxpayers residing outside of the United States can apply
for an ITIN through a certifying acceptance agent.
Taxpayers residing outside of the United States can apply for an
ITIN using a certifying acceptance agent. See Certifying
Acceptance Agent (CAA) for more information.

Cat. No. 54092G

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 only to claim a refund.
• 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.
• 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.

General Instructions
Purpose of Form

Use Form W-7 for the following purposes.
• To apply for an ITIN. An ITIN is a nine-digit number issued
by the IRS to individuals who are required for federal tax
purposes to have a U.S. taxpayer identification number but who
don’t have and aren’t eligible to get a social security number
(SSN).
• 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 expiring or has
expired. For tax years after December 31, 2017, spouses and
dependents are not eligible for a new ITIN or to renew an ITIN
unless they qualify for an allowable tax benefit or they file their
own tax return. See How To Apply, later, for more information on
how to renew your ITIN.
If your ITIN is only used on information returns filed with
the IRS by third parties, you don’t have to renew your
CAUTION ITIN even if the ITIN has expired for purposes of filing a
U.S. federal tax return. However, in the future, if you file an
income tax return, you will need to renew your ITIN at that time.

The ITIN is for federal tax purposes only. 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 claimed as a qualifying child for purposes 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 Pub. 972, Child Tax Credit and Credit for Other
Dependents. However, you may be able to claim the credit for
other dependents (ODC) for your child and other qualifying
relatives (excluding your spouse) who live in the United States if
they obtain an ITIN by the due date of your U.S. federal tax
return (including extensions) and meet certain other
requirements. If an ITIN is applied for on or before the due date
of a 2020 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.

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

CAUTION

• An alien individual eligible to be claimed as a dependent on a

U.S. federal tax return but who isn’t eligible to get an SSN. Your
spouse is never considered your dependent. For more
information about whether an alien individual is eligible to be
claimed as a dependent on a U.S. federal tax return, see Pubs.
501 and 519.

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

CAUTION

• A dependent/spouse of a nonresident alien U.S. visa holder

who isn’t eligible for an SSN. See Pub. 519.

Social security numbers. Don’t complete Form W-7 if you
have an SSN or if you’re eligible to get an SSN. You’re eligible
for an SSN if you’re a U.S. citizen or if you’ve been admitted by
the United States for permanent residence or U.S. employment.
To get an SSN, see Form SS-5, Application for a Social
Security Card. To get Form SS-5 or to find out if you’re eligible to
get an SSN, go to SSA.gov or contact a Social Security
Administration (SSA) office.
If you have an application for an SSN pending, don’t file Form
W-7. Complete Form W-7 only if the SSA notifies you that you’re
ineligible for an SSN.
If the SSA determines that you’re not eligible for an SSN, you
must get a letter of denial and attach it to your Form W-7. This
applies whether you’re attaching Form W-7 to your U.S. federal
tax return or not. However, students, professors, and
researchers, see information for box f, later.

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

CAUTION

Note. The deduction for personal exemptions was suspended
for tax years 2018 through 2025. For tax years beginning after
2017, spouses or dependents aren’t eligible for an ITIN, unless
they qualify for an allowable tax benefit. The individual must be
listed on an attached U.S. federal tax return with the schedule or
form that applies to the allowable tax benefit. See the
instructions for your U.S. federal tax return for more information.
2. Persons who must renew their ITIN to file a U.S. federal
tax return. See Renewal of an existing ITIN under How To Apply,
and Do You Need To Renew Your ITIN, later.

Additional Information

For more information, visit IRS.gov/ITIN.
Publications. See Pubs. 501, 515, 519, and 1915 for more
information.
You can visit IRS.gov/Forms to download these publications
as well as other forms at no cost. Otherwise, you can go to
IRS.gov/OrderForms to order current and prior-year forms and
instructions. Your order should be mailed to you within 10
business days. You can also call 800-TAX-FORM

Who Is Eligible To Complete This
Form

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

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Instructions for Form W-7 (Rev. September 2020)

(800-829-3676) if you’re in the United States to order forms and
publications.

Supporting Documentation

Telephone help. If, after reading these instructions and our free
publications, you’re not sure how to complete your application or
have additional questions, call 800-829-1040 if you’re in the
United States. If you’re outside of the United States, call
267-941-1000 (not a toll-free number) for assistance.

Supporting Documentation
Requirements

The documentation you provide must meet 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 from Canada or Mexico or the
applicant is a dependent of U.S. military personnel stationed
overseas.
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.

Can be used to
establish:
Foreign
Identity
status

Passport (the only stand-alone document*)

U.S. Citizenship and Immigration Services (USCIS)
photo identification

Visa issued by the U.S. Department of State

U.S. driver’s license

U.S. military identification card

Foreign driver’s license

Foreign military identification card

National identification card (must contain name,
photograph, address, date of birth, and expiration date)

U.S. state identification card
Foreign voter’s registration card

x
x

Civil birth certificate

x**

Medical records (valid only for dependents under age 6)

x**

School records (valid only for a dependent under age
18, if a student)

x**

* 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.

Original documents you submit will be returned to you at

TIP 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.

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, unless the passport is for a
dependent and it doesn’t include a date of entry into the United
States.
Proof of U.S. residency for applicants who are
dependents. A passport that doesn’t have a date of entry won’t
be accepted as a stand-alone identification document for
dependents, unless they are dependents of U.S. military
personnel stationed overseas. In these cases, applicants will be
required to submit at least one of the following original
documents in addition to the passport to prove U.S. residency.
• If under 6 years of age: A U.S. medical record, school
record, or U.S. state identification card that lists the applicant’s
name and U.S. address, or a U.S. visa.
• If at least 6 years of age but under 18 years of age: A
U.S. school record, U.S. state identification card, or driver’s
license that lists the applicant’s name and U.S. address, or a
U.S. visa.
• If 18 years of age or older: A U.S. school record, rental
statement from a U.S. property, utility bill for a U.S. property, or a
bank statement, U.S. state identification card or driver’s license
that lists the applicant’s name and U.S. address, or a U.S. visa.

3. The documentation you provide must be current (that is,
not expired).
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.

Note. Applicants claimed as dependents on returns filed prior to
tax year 2018 must also prove U.S. residency if the passport
doesn’t have a date of entry, unless the applicant is from
Canada or Mexico or is a dependent of U.S. military personnel
stationed overseas. In these cases, applicants will be required to
submit at least one of the original documents listed earlier in the
“Supporting Documentation” table in addition to the passport to
prove U.S. residency.
If you check box d for a dependent of a U.S. citizen or
resident alien, then you may submit an original valid passport (or
a certified copy from the issuing agency) without any other
documents to prove your “foreign status” or “identity” only if the
Instructions for Form W-7 (Rev. September 2020)

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passport has a U.S. date of entry. Otherwise, you must submit
one of the additional documents listed earlier in the “Supporting
Documentation” table with your passport to prove residency. If
you don’t have one of the additional documents listed earlier in
the “Supporting Documentation” table to submit with your
passport, you can’t use your passport as a stand-alone
supporting document and must submit at least two types of
documents listed in the “Supporting Documentation” table that
prove residency, identity, and foreign status, and that meet the
photograph requirement explained earlier.

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 Form W-7
has been processed, the IRS will assign an ITIN to the return
and process the return.

Additional Documentation Requirements

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.

There are exceptions to the requirement to include a

TIP U.S. federal tax return. If you claim one of these

exceptions, you must submit the documentation
required instead of a tax return. See Exceptions Tables, later.

Note. 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. Medical records will be accepted for
dependents under 6 years of age. A medical record consists
only of a shot/immunization record that documents the patient's
name and chronological dates of the patient's medical history
and care. The medical record must contain the child’s name,
date of birth, and verifiable address. Shot/immunization records
will be accepted only if they document the applicant’s name and
chronological dates of the applicant’s medical history and care.
In addition, the medical record must document the name,
address, and phone number of the doctor, hospital, or clinic
where treatment was last administered. If this information isn’t
printed on the medical record, the medical record must be
accompanied by a dated letter providing the required information
on official letterhead from the federal authority, physician,
hospital, or clinic that administered the latest care of the child.
The medical record must be dated no more than 12 months from
the date of the Form W-7 application. If the passport doesn’t
have a date of entry into the United States, the medical record
must be from a U.S. facility, unless the applicant is a dependent
of U.S. military personnel stationed overseas or the applicant is
a resident of Canada or Mexico and is claimed for tax years prior
to 2018.
School records. School records will be accepted only if they
are for a school term ending no more than 12 months from the
date of the Form W-7 application. The school record must
consist of an official report card or transcript issued by the
school or the equivalent of a Ministry of Education. The school
record must also be signed by a school official or ministry
official. The record must be dated and contain the student’s
name, coursework with grades (unless under age 6), date of
grading period(s) (unless under age 6) for a term ending no
more than 12 months from the date of the Form W-7 application,
and school name and address. If the passport doesn’t have a
date of entry into the United States, the school record must be
from a U.S. facility, unless the applicant is a dependent of U.S.
military personnel stationed overseas or the applicant is a
resident of Canada or Mexico and is either claimed for tax years
prior to 2018 or claimed for the American opportunity tax credit.

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 the 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, 4,
and 6a. See Supporting Documentation Requirements, earlier,
for a list of the documents that can be submitted along with your
application package.
Renewal of an existing ITIN. If your ITIN is expiring or has
expired and the ITIN will be included on a U.S. federal tax return,
follow the guidelines below to submit your renewal application.
Applications for renewal may be filed immediately. 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.

CAUTION

If you don’t renew the 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.

Include the following in your renewal application package.
1. Your completed Form W-7. You must check a box to
indicate the reason you’re completing Form W-7 even if you’re
applying to renew your ITIN.
2. Original documentation, or certified copies of the
documentation from the issuing agency, required to support the
information provided on Form W-7. The required supporting
documentation must be consistent with the 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, 4,
and 6a. See Supporting Documentation Requirements, earlier,
for a list of the documents that can be submitted along with your
renewal package.
All family members listed on a tax return may renew their
ITINs at the same time.
Spouses and dependents who renew their ITIN to claim
an allowable tax benefit must be listed on an attached
CAUTION U.S. federal tax return with the schedule or form that
applies to the allowable benefit or, in the case of the credit for
other dependents, the box next to their name must be checked
on the attached tax return.

How To Apply

Follow the guidelines below if you’re applying for a new ITIN or
renewing an existing ITIN. To determine if you need to renew
your ITIN, see Do You Need To Renew Your ITIN, later.

Certified copies. You can submit copies of original documents
if you do any of the following.
• Have the copies certified by the issuing agency.

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

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Instructions for Form W-7 (Rev. September 2020)

• 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.

Renewal ITIN applications. If you’re renewing an existing
ITIN, you may submit your Form W-7 renewal application
(without filing a tax return) immediately. 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.

Deceased taxpayers. When requesting an ITIN for a deceased
taxpayer, the deceased must meet all of the requirements
established to get an ITIN. Also, you must write “Deceased”
across the top of Form W-7 and include the documentation
shown in the following chart.
IF you’re:

THEN you must include:

The surviving spouse
filing an original or
amended joint return with
their deceased spouse

• Form W-7,
• A U.S. individual income tax return, and
• Documentation substantiating the identity

The court-appointed
executor or administrator
of the deceased’s estate
filing an original tax return
on behalf of the deceased
Neither the surviving
spouse nor the
court-appointed executor
or administrator of the
deceased’s estate

Where To Apply
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

and foreign status of the deceased.

• Form W-7,
• A U.S. individual income tax return,
• Documentation substantiating the identity

and foreign status of the deceased*, and
• A court certificate showing your appointment.

• Form W-7,
• A U.S. individual income tax return,
• Documentation substantiating the identity

CAUTION

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:

and foreign status of the deceased*,
• Form 1310 (if a refund is due), and
• A copy of the certificate of death.

* If Form W-7 is for a deceased individual under 18 years of age, one of the
documents proving identity, foreign status, and/or U.S. residency must be a
birth certificate, unless a passport with a date of entry into the United States is
submitted.

Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000

ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).
If you’re 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), don’t file Form W-7 with those
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.

CAUTION

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.

If you attached your tax return to your Form W-7, leave
the area of the SSN blank on the tax return for each
person who is applying for an ITIN.

When To Apply
First-time ITIN applications. If you’re applying for a new ITIN,
complete and attach Form W-7 to your tax return when you file
the tax return for which the ITIN is needed. 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. 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.
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.

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).
Acceptance Agent (AA). An Acceptance Agent (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 Certifying
Acceptance Agent (CAA) can verify original documentation and
certified copies of the documentation from the issuing agency for
primary and secondary applicants and their dependents, except

You can’t electronically file (e-file) a return using an ITIN
in the calendar year the ITIN is assigned. If you need to
CAUTION file multiple-year returns, you can attach them all to your
Form W-7 and submit them to the IRS. Once your ITIN is
assigned, you can e-file returns in the following years. For
example, if you apply for and receive an ITIN in 2020, you may
not e-file any tax return using that ITIN (including prior-year
returns) until 2021.

Instructions for Form W-7 (Rev. September 2020)

If you mail your application, don’t use the mailing
address in the instructions for your tax return.

-5-

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. Taxpayers residing outside of the United States can
apply for an ITIN through a CAA.

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).

Processing times. Allow 7 weeks for the IRS to notify you of
your ITIN application status (9 to 11 weeks if you submit the

-6-

Instructions for Form W-7 (Rev. September 2020)

Do You Need To Renew Your ITIN?
Follow the steps below to see if you need to renew your ITIN.

Caution: If the ITIN is being renewed for a spouse or dependent, see ITINs for
spouses and dependents under Reminders.

You don’t need to renew your ITIN. Contact the IRS
to provide your previously assigned ITIN and your
SSN. See Additional Information for more information
on how to contact the IRS.

Yes

Do you have an SSN or are you eligible
for an SSN?

Is the ITIN only being used on information
returns filed with the IRS by third parties (such
as Form 1099)?

You don’t need to renew your ITIN at this time.
However, in the future, if you need to use the ITIN to
file a U.S. federal tax return (including as a spouse or
dependent), you will need to renew the ITIN at that
time.

Yes

Will you file a U.S. federal tax return using the
ITIN (or will the ITIN be used for a spouse or
dependent on a U.S. federal tax return)?

You don’t need to renew your ITIN at this time.
However, in the future, if you will file a U.S. federal
tax return using the ITIN (including for a spouse or
dependent), you will need to renew the ITIN at that
time.

Yes
Are the middle digits of your ITIN “70,” “71,”
“72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,”
“80,” “81,” “82,” “83,” “84,” “85,” “86,” or “87”?

Are the middle digits of your ITIN “88,” or “90,” “91,”
“92,” “94,” “95,” “96,” “97,” “98,” “99” and assigned
before 2013?

No
Yes
Yes

Have you filed a U.S. federal tax return using
the ITIN (or was the ITIN used for a spouse or
dependent) for tax year 2017, 2018, or 2019?
No

You need to renew your ITIN. If you don’t renew your ITIN, there may be delays in
processing any future U.S. federal tax returns that you file. See How To Apply for
more information on what steps you need to take to submit an application for an
ITIN renewal.

You don’t need to renew
your ITIN at this time. See
How To Apply or visit
IRS.gov/ITIN for more
information.

Application Type

Specific Instructions

Check the applicable box to indicate if you’re:
1. a first-time applicant applying for a new ITIN, or
2. seeking to renew an ITIN that you already have.

If you’re completing this form for someone else, answer the
questions as they apply to that individual.

Instructions for Form W-7 (Rev. September 2020)

Yes

-7-

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 the applicant is a
resident of Canada or Mexico and is claimed for tax years prior
to 2018.

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

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.

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.

Note. If you check box a or f, then box h may also be checked.
If applicable, you must also enter the treaty country and treaty
article. For more information on treaties, see Pub. 901, U.S. Tax
Treaties.

Dependents can be claimed as personal exemptions
only for tax years prior to 2018. However, the credit for
CAUTION 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.

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, 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.

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 servicemember’s U.S. military ID will
be required or the applicant must be applying from an overseas
APO/FPO address. A copy of the servicemember’s U.S. military
ID is required to be included with the application if the
documents are notarized.
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.

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.

If you choose reason b, you must provide a complete
foreign address on line 3.

CAUTION

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. 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.

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

CAUTION

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.
If you check this box, you must complete lines 6a, 6c, 6d, and
6g, and provide your passport with a valid U.S. visa. No U.S.
visa needs to be provided if the foreign address is Canada,
Mexico, or Bermuda. If you’re present in the United States on a
work-related visa (F-1, J-1, or M-1), but won’t be employed (that
is, your presence in the United States is study related), you can
choose to attach a letter from the Designated School Official
(DSO) or Responsible Officer (RO) instead of applying to the
SSA for an SSN. The letter must clearly state that you won’t be
securing employment while in the United States and your
presence here is solely study related. This letter can be
submitted instead of a Social Security Administration denial

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 servicemember’s U.S. military ID will
be required or the applicant must be applying from an overseas
APO/FPO address. A copy of the servicemember’s U.S. military
ID is required to be included with the application if the
documents are notarized.
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.
-8-

Instructions for Form W-7 (Rev. September 2020)

Applicants receiving compensation for personal services
performed in the United States, or issued a U.S. visa
CAUTION that’s valid for employment, should first apply for an SSN
with the SSA. Unless you’re denied an SSN by the SSA and
attach the denial letter to your Form W-7, you aren’t eligible for
an ITIN.

letter if you’re filing a tax return with this Form W-7 or claiming
Exception 2 (explained later).
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, 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.

CAUTION

Exception 2. Other income. This exception may apply if:
1. You’re claiming the benefits of a U.S. income tax treaty
with a foreign country and you receive any of the following.
a. Wages, salary, compensation, and honoraria payments;
b. Scholarships, fellowships, and grants; and/or
c. Gambling income; or
2. You’re receiving taxable scholarship, fellowship, or grant
income, but not claiming the benefits of an income tax treaty.
See Exceptions Tables, later, for more details on Exception 2.
Information returns applicable to Exception 2 may include Form
1042-S.
Exception 3. Mortgage interest—third-party reporting.
This exception may apply if you have a home mortgage loan on
real property you own in the United States that’s subject to
third-party reporting of mortgage interest. See Exceptions
Tables, later, for more details on Exception 3. Information
returns applicable to Exception 3 may include Form 1098,
Mortgage Interest Statement.
Exception 4. Dispositions by a foreign person of U.S.
real property interest—third-party withholding. This
exception may apply if you’re a party to a disposition of a U.S.
real property interest by a foreign person, which is generally
subject to withholding by the transferee or buyer (withholding
agent). This exception may also apply if you have a notice of
non-recognition under Regulations section 1.1445-2(d)(2). See
Exceptions Tables, later, for more details on Exception 4.
Information returns applicable to Exception 4 may include the
following.
• Form 8288, U.S. Withholding Tax Return for Dispositions by
Foreign Persons of U.S. Real Property Interests.
• Form 8288-A, Statement of Withholding on Dispositions by
Foreign Persons of U.S. Real Property Interests.
• Form 8288-B, Application for Withholding Certificate for
Dispositions by Foreign Persons of U.S. Real Property Interests.
Exception 5. Treasury Decision (TD) 9363. This exception
may apply if you have an IRS reporting requirement as a
non-U.S. representative of a foreign corporation who needs to
obtain an ITIN for the purpose of meeting their e-filing
requirement under TD 9363 and are submitting Form W-7 with
Form 13350, Registration for e-services. See Exceptions Tables,
later, for more details on Exception 5.
If you’re applying for an ITIN under this exception, enter
“Exception 5, T.D. 9363” on the dotted line next to 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
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.

CAUTION

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.
Exception 1. Passive income—third-party withholding or
tax treaty benefits. This exception may apply if you’re the
recipient of partnership income, interest income, annuity income,
rental income, or other passive income that’s subject to
third-party withholding or covered by tax treaty benefits. See
Exceptions Tables, later, for more details on Exception 1.
Information returns applicable to Exception 1 may include the
following.
• Form 1042-S, Foreign Person’s U.S. Source Income Subject
to Withholding.
• Form 1099-INT, Interest Income.
• Form 1099-MISC, Miscellaneous Income.
• Form 8805, Foreign Partner’s Information Statement of
Section 1446 Withholding Tax.
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc.

Instructions for Form W-7 (Rev. September 2020)

If you’re required to file a federal tax return, then you
aren’t eligible for Exception 1.

Line Instructions

Enter “N/A” (not applicable) on all sections of each line that don’t
apply to you. Don’t leave any section blank. For example, line 4
should have three separate entries.
Line 1a. Enter your legal name on line 1a as it appears on your
identifying documents. This entry should reflect your name as it’ll
appear on a U.S. federal tax return.
Note. If you’re renewing your ITIN and your legal name has
changed since the original assignment of your ITIN, you’ll need
to submit documentation to support your legal name change,
such as your marriage certificate or a court order, which may
-9-

include a divorce decree. Attach supporting documentation to
Form W-7.

on which you entered the United States. Dates must be entered
in the month/day/year format.

Your ITIN will be established using this name. If you
don’t use this name on the U.S. federal tax return, the
CAUTION processing of the U.S. federal tax return may be
delayed.

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 will no longer be
accepted as a stand-alone identification document for
dependents, unless the dependents are from Canada, Mexico,
or dependents of U.S. military personnel stationed overseas.
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.

Line 1b. Enter your name as it appears on your birth certificate
if it’s 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 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.

The “Date of entry into the United States” must contain
the complete date on which you entered the country for
CAUTION 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.

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.
Line 3. Enter your complete foreign (non-U.S.) address in the
country where you permanently or normally reside, even if it’s
the same as the address on line 2. If you no longer have a
permanent foreign residence due to your relocation to the United
States, enter only the foreign country where you last resided on
line 3. If you’re claiming a benefit under an income tax treaty with
the United States, the income tax treaty country must be the
same as the country listed on line 3.

Example. You entered the United States on August 1, 2020,
to work for Company X. You want to file a return for the income
you earned in the United States in 2020. You aren’t eligible to
get a social security number. You file Form W-7 with your 2020
return. Enter “08/01/2020” as the Date of entry into the United
States on line 6d of Form W-7.
Line 6e. If you ever received an ITIN and/or an Internal
Revenue Service Number (IRSN), check the “Yes” box and
complete line 6f. If you never had an ITIN or an IRSN, or if you
don’t know your ITIN or IRSN, check the No/Don’t know box.
An IRSN is a nine-digit number issued by the IRS to persons
who file a return or make a payment without providing a taxpayer
identification number. You would’ve been issued this number if
you filed a U.S. federal tax return and didn’t have an SSN. This
IRSN will appear on any correspondence the IRS sent you
concerning that return.
If you’re submitting Form W-7 to renew your ITIN, you must
include your previously assigned ITIN on line 6f to avoid delays
in processing your Form W-7.

If you choose reason b, you must provide a complete
foreign address on line 3.

CAUTION

Don’t use a post office box or an “in care of” (c/o)
address instead of a street address on line 2 if you’re
CAUTION entering just a “country” name on line 3. If you do, your
application may be rejected.

Line 4. Enter your date of birth in the month/day/year (MM/DD/
YYYY) format, where MM = 1 to 12 and DD = 1 to 31. To be
eligible for an ITIN, your birth country must be recognized as a
foreign country by the U.S. Department of State.

Line 6f. If you have both an ITIN and/or an IRSN, list them in the
space(s) provided. Identify your first, middle, and last name
under which the ITIN and/or IRSN was issued. If you were
issued more than one IRSN, attach a separate sheet listing all
the IRSNs you received. On the separate sheet, be sure to write
your name and “Form W-7” at the top.
If you’re submitting Form W-7 to renew your ITIN, the name
under which you applied for your ITIN must be included on
line 6f to avoid delays in processing your Form W-7.

Line 6a. Enter the country or countries (in the case of dual
citizenship) in which you’re a citizen. Enter the complete country
name; don’t 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’re a resident of Canada, enter your
Canadian social security number (known as the 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 an F-1/F-2 visa with the number 123456 that has an
expiration date of December 31, 2021, enter “F-1/F-2,” “123456,”
and “12/31/2021” in the entry space. Individuals in possession of
an I-20/I-94 document(s) should attach a copy to their Form
W-7.

Note. If you’re renewing your ITIN and your legal name has
changed since the original assignment of your ITIN, you’ll need
to submit documentation to support your legal name change,
such as your marriage certificate or a court order, which may
include a divorce decree. Attach supporting documentation to
Form W-7.
Line 6g. 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.

Line 6d. Check the box indicating the type of document(s)
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(s), the expiration date, and the date
-10-

Instructions for Form W-7 (Rev. September 2020)

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.

Applicant can’t sign their name. If an applicant can’t sign his
or her name, then the applicant must sign his or her mark (for
example, an “X” or a thumbprint) in the presence of a witness.
The witness’s signature is also required and must be identified
as that of a witness.

Signature

Note. All Powers of Attorney (POAs) submitted to the IRS must
be in English. Any POAs received in a foreign language will be
considered invalid unless accompanied by a certified English
translation. The POA must clearly state the purpose for which it’s
intended under the Acts authorized section. For more
information, go to IRS.gov.

Who Can Sign Form W-7

Generally, the applicant is required to sign Form W-7. The
following are exceptions to this requirement.
Applicant is a dependent under 18 years of age. If the
applicant is a dependent under 18 years of age, his or her parent
or court-appointed guardian can sign if the child can’t sign. The
parent or court-appointed guardian must type or print his or her
name in the space provided and check the appropriate box that
indicates his or her relationship to the applicant. If the individual
is signing as a court-appointed guardian, a copy of the
court-appointment papers showing the legal guardianship must
be attached.
Adults, other than a parent or court-appointed guardian, can
sign Form W-7 only if a Form 2848, Power of Attorney and
Declaration of Representative, has been signed by a parent or
court-appointed guardian authorizing the individual to sign for
the applicant.

Acceptance Agent’s Use ONLY

Complete all fields as appropriate and enter the eight-digit office
code that was issued to you by the ITIN Program Office.
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.

Applicant is a dependent 18 years of age or older. If an
applicant is 18 years of age or older, the applicant or a
court-appointed guardian can sign or appoint a parent or another
individual to sign. The individual (if other than the applicant)
must type or print their name in the space provided and check
the appropriate box that indicates their relationship to the
applicant. If the individual is signing as a court-appointed
guardian, a copy of the court-appointment papers showing the
legal guardianship must be attached. Individuals other than the
applicant or a court-appointed guardian must attach a Form
2848 from the applicant or court-appointed guardian authorizing
them to sign the Form W-7.

CAUTION

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.

A spouse can’t sign for his or her spouse, unless the
Power of attorney box is checked and Form 2848 has
been attached to Form W-7.

Instructions for Form W-7 (Rev. September 2020)

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Exceptions Tables
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) A 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) A 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) A signed letter or document 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
Claiming the
benefits of a tax
treaty

Persons who are eligible to claim Exception 2(a) include:

Individuals claiming the benefits of a tax treaty who:
• 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.

Documentation you must submit if you’re eligible to claim
Exception 2(a):

• A 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.

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Instructions for Form W-7 (Rev. September 2020)

Exceptions Tables (continued)
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:

Claiming the
benefits of a tax
treaty

Individuals claiming the benefits of a tax treaty who:
• 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

Documentation you must submit if you’re eligible to
claim Exception 2(b):

• A 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;

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

agent.

along with:

• A copy of your passport showing the valid visa issued by

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
The 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 a 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.
1

Instructions for Form W-7 (Rev. September 2020)

-13-

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).

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 services.
2

Exceptions Tables (continued)
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

Not claiming
benefits of a tax
treaty

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.

• A 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:
• A copy of your passport showing 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);
• A 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
Claiming the
benefits of a tax
treaty

Persons who are eligible to claim Exception 2(d) include:
Nonresident aliens visiting the United States who:
• 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.

-14-

Documentation you must submit if you’re eligible to claim
Exception 2(d):
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.

Instructions for Form W-7 (Rev. September 2020)

Exceptions Tables (continued)
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:
Individuals with a home mortgage loan on real property located in
the United States.

Documentation you must submit if you’re eligible to claim
Exception 3:

• 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:
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.

Documentation you must submit if you’re eligible to claim
Exception 4:

• A completed Form 8288, Form 8288-A, or Form 8288-B; and
• A copy of the real estate sales contract, Settlement Statement

(HUD-1), or Closing Disclosure.
• 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 TD 9363

Persons who are eligible to claim Exception 5 include:
A non-U.S. representative of a foreign corporation who needs to
obtain an ITIN for the purpose of meeting their e-filing
requirements.

Instructions for Form W-7 (Rev. September 2020)

-15-

Documentation you must submit if you’re eligible to claim
Exception 5:

• Along with your Form W-7, include Form 13350; and
• A letter from your employer on corporate letterhead stating that

you have been designated as the person responsible for ensuring
compliance with IRS information-reporting requirements.

File Type	application/pdf
File Title	Instructions for Form W-7 (Rev. September 2020)
Subject	Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number (Use with the August 2019 revision of F
Author	W:CAR:MP:FP
File Modified	2020-10-08
File Created	2020-10-08