Instructions for Form W-7

Department of the Treasury
Internal Revenue Service(Rev. November 2023)

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 unlessotherwise noted.
Contents

Page

Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 2
Who Is Eligible To Complete This Form . . . . . . . . . 2
Additional Information . . . . . . . . . . . . . . . . . . . . . 3
Supporting Documentation Requirements . . . . . . 3
Additional Documentation Requirements . . . . . . . 4
How To Apply . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
When To Apply . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Where To Apply . . . . . . . . . . . . . . . . . . . . . . . . . 6
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 6
Application Type . . . . . . . . . . . . . . . . . . . . . . . . . 6
Reason You’re Submitting Form W-7 . . . . . . . . . . 6
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Exceptions Tables . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Future Developments
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
Conversion to generic dates. We converted specific dates togeneric dates wherever possible so these instructions would
remain applicable even in years when they aren’t updated.
Line 1a. We clarify that you should properly identify your fullname.

Reminders
Renewal applications. All Form W-7 renewal applications must
include a U.S. federal tax return unless you meet an exception to
the requirement. See Exceptions Tables, later, for more
information.

Nov 1, 2023

Expanded discussion of allowable tax benefit. Spouses anddependents are not eligible for an ITIN or to renew an ITIN
unless they are claimed for an allowable tax benefit or they filetheir own tax return. See Allowable tax benefit, later, for more
information.
Expired ITINs. If your ITIN wasn’t included on at least one U.S.
federal tax return for the last 3 consecutive tax years, it will expire
on December 31 of the third consecutive tax year, and must be
renewed before being used again on a U.S. federal tax return.
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,” “87,” or “88” have expired. In addition, ITINs
with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” or“99,” IF assigned before 2013, have expired.
If you previously submitted a renewal application and it
was approved, you do not need to renew again.
CAUTION Otherwise, see How To Apply, later, for more
information.

!

Information returns. If your ITIN is only being used on
information returns for reporting purposes, you don’t need torenew your ITIN at this time. However, in the future, if you need touse the ITIN to file a U.S. federal tax return, you will need torenew the ITIN at that time.
Dependent applicants must specify their relationship to
the U.S. citizen/resident alien. An applicant who chooses
reason d must 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 ispresent. A passport that doesn’t have a date of entry into theUnited States 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. It’s important that the IRS is aware of yourcurrent mailing address. This address is used to mail notices
about your Form W-7, including notification of your assigned
ITIN, and return your original supporting documentation. If you
move before you receive your ITIN, notify us of your current
mailing address immediately, so we may update our records. You
may send a letter to the IRS using the address under Where To
Apply, later.

Cat. No. 54092G

authorize employment or if you have been issued an SSN that
authorizes employment and you lose your employment
authorization. An ITIN will not be issued to you once you havebeen issued an SSN. If you received your SSN after previously
using an ITIN, stop using your ITIN. Use your SSN instead.

General Instructions
What’s an ITIN. An ITIN is a nine-digit number issued by the
IRS to individuals who are required for federal tax purposes tohave a U.S. taxpayer identification number but who don’t haveand aren’t eligible to get a social security number (SSN).

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.

Allowable tax benefit. For tax years after December 31, 2017,
spouses and dependents are NOT eligible for an ITIN or to
renew an ITIN unless they are claimed for an allowable tax
benefit or they file their own tax return. Spouses and dependents
must be listed on an attached U.S. federal tax return and include
the schedule or form that applies to the allowable tax benefit. An
allowable tax benefit includes a spouse filing a joint return, headof household (HOH), American opportunity tax credit (AOTC),
premium tax credit (PTC), child and dependent care credit(CDCC), or credit for other dependents (ODC).
Head of household (HOH). If Form W-7 is submitted toclaim the HOH filing status, then an attached tax return that lists
the applicant as a dependent is required. Dependent applicantsmust be your qualifying children or qualifying relatives and must
either:• Have lived with you for more than half the year (including
temporary absences), or• Be your parent.
See Pub. 501 for more information.

The ITIN is for federal tax purposes only. An ITIN doesn’t
entitle you to social security benefits and doesn’t change yourimmigration status or your right to work in the United States.

An ITIN will not be assigned or renewed for an HOH
qualifying person who is not also claimed as a
CAUTION dependent on an attached tax return.

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

American opportunity tax credit (AOTC). If Form W-7 issubmitted to claim the AOTC, then an attached tax return andForm 8863 that list the applicant are required. Dependent
applicants must be qualifying children or qualifying relatives of
the taxpayer who claims the AOTC. See Pub. 970 for more
information.
Premium tax credit (PTC). If Form W-7 is submitted to claim
the PTC, then an attached tax return that lists the applicant andForm 8962 are required. See Pub. 974 for more information.
Child and dependent care credit (CDCC). If Form W-7 issubmitted to claim the CDCC, then an attached tax return andForm 2441 that list the applicant as a qualifying person are
required. See Pub. 503 for more information.
Credit for other dependents (ODC). If Form W-7 issubmitted to claim the ODC, the applicant must be listed on an
attached tax return with the “Credit for other dependents” boxchecked next to their name. Dependent applicants must be yourqualifying children or qualifying relatives who are U.S. residents
or U.S. nationals. See Schedule 8812 (Form 1040) and its
instructions for more information.

Purpose of Form

Use Form W-7 for the following purposes.
• To apply for a new ITIN. Individuals applying for an ITIN
must include a U.S. federal tax return unless they meet an
exception, and the required documentation.
• To renew an ITIN. An ITIN only needs to be renewed if it’ll be
included on a U.S. federal tax return and it’s expired. Individuals
renewing an ITIN must include a U.S. federal tax return unlessthey meet an exception, and the required documentation. See
How To Apply, later, for more information on how to renew your
ITIN.

!

!

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

Who Is Eligible To Complete ThisForm

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 theUnited 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 toget 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’reineligible for an SSN.
If the SSA determines that you’re not eligible for an SSN, youmust get a letter of denial and attach it to your Form W-7. Thisapplies whether you’re attaching Form W-7 to your U.S. federal
tax return or not. However, students, professors, andresearchers, see information for box f, later.

The following individuals are eligible to complete Form W-7.
1. Any individual who isn’t eligible to get an SSN but who
must furnish a taxpayer identification number for U.S. tax
purposes or to file a U.S. federal tax return must apply for an ITIN
on Form W-7. Examples include the following.
• A nonresident alien individual claiming reduced withholding
under an applicable income tax treaty for which an ITIN isrequired (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also
see Pub. 515, Withholding of Tax on Nonresident Aliens andForeign Entities.
• A nonresident alien individual not eligible for an SSN who isrequired 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 whoelects 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.

Once you are issued an SSN, use it to file your tax return. Useyour SSN to file your tax return even if your SSN does not-2-

Instructions for Form W-7 (Rev. November 2023)

• 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 isrequired 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, andPub. 519.

!

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 theapplicant is a dependent of U.S. military personnel stationed
overseas.
2. You must submit original documents, or certified copies ofthese documents from the issuing agency, that support the
information provided on Form W-7. A certified copy of adocument is one that the original issuing agency provides andcertifies as an exact copy of the original document and contains
an official stamped seal from the agency. You may be able torequest a certified copy of documents at an embassy or
consulate. However, services may vary between countries, so it’srecommended that you contact the appropriate consulate orembassy for specific 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

Original documents you submit will be returned to you at

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 beclaimed as a dependent on a U.S. federal tax return, see Pubs.
501 and 519.

!

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 thesecure 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 ofsubmitting your ITIN application, you may wish to apply in personat an IRS Taxpayer Assistance Center or a CAA. See Where To
Apply, later.

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.

!

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

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

CAUTION

Note. The deduction for personal exemptions was suspended
for tax years 2018 through 2025. For tax years beginning after2017, spouses or dependents aren’t eligible for an ITIN, unlessthey are claimed for an allowable tax benefit. The individual mustbe listed on an attached U.S. federal tax return with the scheduleor form that applies to the allowable tax benefit. See theinstructions 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,
later.

There are 13 acceptable documents, as shown in thefollowing table. At least one document must contain yourphotograph, 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.

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 andinstructions. Your order should be mailed to you within 10
business days. You can also call 800-TAX-FORM(800-829-3676) if you’re in the United States to order forms andpublications.
Telephone help. If, after reading these instructions and our freepublications, 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

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

Instructions for Form W-7 (Rev. November 2023)-3-

Supporting Documentationtable that prove residency, identity, and foreign status, and thatmeet the photograph requirement explained earlier.

Can be used toestablish:

Additional Documentation Requirements

Foreign
Identity
statusPassport (the only stand-alone document*)xx

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

Visa issued by the U.S. Department of Statex

x

U.S. driver’s licensex

U.S. military identification cardx

Foreign driver’s licensex

Foreign military identification cardxx

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

x

U.S. state identification card

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 datehasn’t passed prior to the date the Form W-7 is submitted.
Note. Certified copies of a passport from the issuing agency
must include the U.S. visa pages if a visa is required for yourForm 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 andchronological 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
before the date of the Form W-7 application. If the passportdoesn’t have a date of entry into the United States, the medical
record must be from a U.S. facility, unless the applicant is adependent of U.S. military personnel stationed overseas or isfrom Canada or Mexico and the applicant is claimed for anallowable tax benefit.
School records. School records will be accepted only if they
are for a school term ending no more than 12 months from thedate of the Form W-7 application. The school record must
consist of an official report card or transcript issued by theschool 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 ofgrading period(s) (unless under age 6) for a term ending no morethan 12 months from the date of the Form W-7 application, andschool name and address. If the passport doesn’t have a date ofentry 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 is from Canada or Mexico andthe applicant is claimed for an allowable tax benefit.

xForeign voter’s registration cardxx

Civil birth certificatex**x

Medical records (valid only for dependents under age 6)x**xSchool records (valid only for a dependent under age
18, if a student)x**x* Applicants claimed as dependents who need to prove U.S. residency must
provide additional original documentation if the passport doesn’t have a dateof entry into the United States. See Proof of U.S. residency for applicants who
are dependents below.
** May be used to establish foreign status only if documents are foreign.

If you submit an original valid passport or a certified copy fromthe issuing agency, you don’t need to submit any otherdocuments from the table, unless the passport is for adependent and it doesn’t include a date of entry into the UnitedStates.
Proof of U.S. residency for applicants who aredependents. A passport that doesn’t have a date of entry into
the United States won’t be accepted as a stand-alone
identification document for dependents, unless they are from
Canada or Mexico, or are dependents of U.S. military personnel
stationed overseas. In these cases, applicants will be required tosubmit at least one of the following original documents inaddition to the passport to prove U.S. residency.
• If under 6 years of age: A U.S. medical record, U.S. school
record, or U.S. state identification card that lists the applicant’sname 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 licensethat 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
U.S. 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.
If you check box d for a dependent of a U.S. citizen or
resident alien, then you may submit an original valid passport (ora certified copy from the issuing agency) without any otherdocuments to prove your “foreign status” or “identity” only if thepassport has a date of entry into the United States. Otherwise,
you must submit one of the additional documents listed earlier inthe “Supporting Documentation” table with your passport toprove residency. If you don’t have one of the additional
documents listed earlier in the “Supporting Documentation” tableto submit with your passport, you can’t use your passport as astand-alone supporting document and must submit at least two
types of documents listed in the “Supporting Documentation”

How To Apply

Follow the guidelines below if you’re applying for a new ITIN or
renewing an existing ITIN.
For your convenience, you can access fillable Form W-7

TIP at IRS.gov/pub/irs-pdf/fw7.pdf, complete, print, then sign
the Form W-7.

Note. Keep a copy of your application for your records.
Applying for an ITIN for the first time. If you’ve never had an
ITIN before and are submitting an application for a new ITIN,
include the following in your Application Package.
1. Your completed Form W-7.

-4-

Instructions for Form W-7 (Rev. November 2023)

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

Note. If you submit a Form W-7, all future ITIN notices andcorrespondence that you receive will be in English. If you preferto 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 foreach person who is applying for an ITIN. After your Forms W-7
have been processed, the IRS will assign an ITIN to the returnand process the 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” andthe date of death across the top of the Form W-7 and include thedocumentation shown in the following chart.

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

THEN you must include:

The surviving spousefiling an original oramended 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 administratorof the deceased’s estate
filing an original tax returnon behalf of the deceased
Neither the surviving
spouse nor the
court-appointed executor
or administrator of thedeceased’s estate

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

and foreign status of the deceased.

• Form W-7,
• A U.S. individual income tax return,• Documentation substantiating the identityand 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 identityand 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 abirth certificate, unless a passport with a date of entry into the United States issubmitted.

If you don’t renew the expired ITIN and you file a
U.S. federal tax return with the expired ITIN, there
CAUTION may be a delay in processing your tax return.

!

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.

Include the following in your Renewal Application Package.
1. Your completed Form W-7. You must check a check box
in the Application type box at the top of page 1 indicating thereason you’re completing the Form W-7 even if you’re applying to
renew your ITIN.
2. Your original tax return(s) you’re filing, and on which the
ITIN is listed. Attach Form W-7 to the front of your tax return. If
you’re renewing more than one ITIN for the same tax return(such as for a spouse or dependent(s)), attach all Forms W-7 tothe same tax return. After your Forms W-7 have been processed,
the IRS will process the return.
3. Original documents, or certified copies of these
documents from the issuing agency, required to support the
information provided on Form W-7. The required supporting
documentation must be consistent with each applicant’s
information provided on Form W-7. For example, the name, dateof birth, and country(ies) of citizenship shown in the
documentation must be the same as on Form W-7, lines 1a, 1b,4, and 6a. See Supporting Documentation Requirements,
earlier, for a list of the documents to be submitted with yourrenewal application package.

If you attached your tax return to your Form W-7, leave
the area of the SSN blank on the new tax return for each
CAUTION 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 the front of your tax return andfile your application package with your tax return for which the
ITIN is needed on or before the due date for the return. If you’re
unable to file your tax return by the due date, you must file anapplication for an extension of time to file by the due date of the
return. Failure to timely file the tax return with a complete Form
W-7 and required documentation may result in the denial ofrefundable credits, such as the additional child tax credit(available for tax years prior to 2018) and the American
opportunity tax credit, if you otherwise qualify. Don’t file your tax
return without Form W-7 and required documentation.
If you meet one of the exceptions described in Exceptions
Tables at the end of these instructions, you may complete andsubmit Form W-7 at any time.

Spouses and dependents who renew their ITIN to beclaimed for an allowable tax benefit must be listed on an
CAUTION attached U.S. federal tax return with the schedule orform that applies to the allowable benefit or, in the case of thecredit for other dependents, the box next to their name must be
checked on the attached tax return.

!

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 yourForm W-7 and submit them to the IRS using one of the methods
described later in Where To Apply. Once your ITIN is assigned,
you can e-file returns in the following years. For example, if you!

Certified copies. You can submit copies of original documents
if you do any of the following.
• Have the copies certified by the issuing agency.
Instructions for Form W-7 (Rev. November 2023)

IF you’re:-5-

Acceptance Agent (AA). An AA can help you complete andfile Form W-7. To get a list of agents, visit IRS.gov and enter“acceptance agent program” in the search box. An AA will needto submit original documentation or certified copies of the
documentation from the issuing agency to the IRS for all
applicants.
Certifying Acceptance Agent (CAA). A CAA can verify
original documentation and certified copies of the
documentation from the issuing agency for primary andsecondary applicants and their dependents, except for foreign
military identification cards. For dependents, CAAs can only
verify passports and birth certificates. The CAA will return the
documentation immediately after reviewing its authenticity.

apply for and receive an ITIN this year, you may not e-file any tax
return using that ITIN (including prior-year returns) until nextyear.
Renewal ITIN applications. If you’re renewing an existing ITIN,
you must submit your Form W-7 renewal application with yourU.S. federal tax return using one of the methods described below
in Where To Apply. Spouses and dependents who renew their
ITIN must be listed on an attached U.S. federal tax return withthe 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.

Where To Apply

Processing times. Allow 7 weeks for the IRS to notify you ofyour ITIN application status (9 to 11 weeks if you submit theapplication during peak processing periods (January 15 throughApril 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 callthe IRS to find out the status of your application (see Telephone
help, earlier).

By mail. Mail Form W-7, your tax return (if applicable) or otherdocuments 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

Specific Instructions
If you’re completing this form for someone else, answer thequestions as they apply to that individual.

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

Application Type!

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

By private delivery services. If you use a private delivery
service, submit your Form W-7, your tax return (if applicable) orother documents required by an exception, and the
documentation described under Supporting Documentation
Requirements, earlier, to: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 thatbest explains your reason for submitting Form W-7. A selection
must be made in this section.

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

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.

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 andsecondary applicants and their dependents. For dependents,
TACs can verify passports, national identification cards, and birthcertificates. 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.

a. Nonresident alien required to get an ITIN to claim tax
treaty benefit. Certain nonresident aliens must get an ITIN toclaim 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 benefitsof 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 (seeException 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 thetreaty country and treaty article number in the appropriate entry
spaces below box h and attach the documents required underwhichever exception applies. For more details on tax treaties,
see Pub. 901.

Through an acceptance agent. You can also apply throughone of the two types of acceptance agents authorized by the
IRS.
1. Acceptance Agent (AA).
2. Certifying Acceptance Agent (CAA).

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 toreport income effectively or not effectively connected with theconduct 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.

Note. AAs and CAAs are available both domestically andabroad.
-6-

Instructions for Form W-7 (Rev. November 2023)

!

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 thespace provided.

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

CAUTIONc. U.S. resident alien (based on days present in the UnitedStates) filing a U.S. federal tax return. A foreign individualliving 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, andis ineligible for an SSN, may still be required to file a U.S. federal
tax return. These individuals must check this box and include adate of entry into the United States on line 6d. For information
about the substantial presence test, see Pub. 519.

!

CAUTIONf. Nonresident alien student, professor, or researcher filinga U.S. federal tax return or claiming an exception. This is anindividual who hasn’t abandoned his or her residence in aforeign country and who is a bona fide student, professor, or
researcher coming temporarily to the United States solely toattend 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, and6g, 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 awork-related visa (F-1, J-1, or M-1), but won’t be employed (thatis, your presence in the United States is study related), you canchoose 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 besecuring employment while in the United States and yourpresence here is solely study related. This letter can besubmitted instead of a Social Security Administration denial
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, theirspouses, 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 areindividuals 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 benefitsof 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 underwhich 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 thetreaty country and the treaty article number in the appropriate
entry spaces below box h (if applicable) and attach the
documents required under Exception 2.

d. Dependent of U.S. citizen/resident alien. This is anindividual 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 neverconsidered 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, youmust provide the full name and SSN or ITIN of the U.S. citizen/
resident alien. Enter the information on the dotted line in thespace provided and include a date of entry into the United Stateson line 6d, unless the applicant is a dependent of U.S. military
personnel stationed overseas or is from Canada or Mexico andthe applicant is claimed for an allowable tax benefit.
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 andthat 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 relationshipto the child.
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 otherqualifying relatives (excluding your spouse) who live in the
United States may be available. See the instructions for yourU.S. federal tax return for more information.

!

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 thiscategory, 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.

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 jointlywith 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.

Instructions for Form W-7 (Rev. November 2023)

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

!

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

CAUTIONh. Other. If the reason for your ITIN request isn’t described inboxes 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 andwithholding requirements will request an ITIN from you to enable
them to file information returns required by law. If you’re-7-• Form 8288-A, Statement of Withholding on Certain
Dispositions by Foreign Persons.
• Form 8288-B, Application for Withholding Certificate for
Dispositions by Foreign Persons of U.S. Real Property Interests.
Exception 5. Treasury Decision (T.D.) 9363. This exception
may apply if you have an IRS reporting requirement as a
non-U.S. representative of a foreign corporation who needs toobtain an ITIN for the purpose of meeting their e-filing
requirement under T.D. 9363 and you are submitting Form W-7.
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.

requesting an ITIN for this reason, you may be able to claim oneof the exceptions described later. Enter on the dotted line next tobox h the exception that applies to you. Identify the exception by
its number, alpha subsection (if applicable), and category underwhich you’re applying (for example, enter “Exception
1a-Partnership Income” or “Exception 3-Mortgage Interest”).
Examples of completed Forms W-7 for “Exceptions” can befound in Pub. 1915. You won’t need to attach a tax return to yourForm W-7.
Exception 1. Passive income—third-party withholding or
tax treaty benefits. This exception may apply if you’re therecipient of partnership income, interest income, annuity income,rental income, or other passive income that’s subject tothird-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 thefollowing.
• Form 1042-S, Foreign Person’s U.S. Source Income Subject
to Withholding.
• Form 1099-INT, Interest Income.
• Form 1099-MISC, Miscellaneous Information.
• 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.

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 youridentifying documents. Be sure to properly identify your first,
middle, and last names. This entry should reflect your name as
it’ll appear on a U.S. federal tax return.
Note. If you’re renewing your ITIN and your legal name haschanged since the original assignment of your ITIN, you’ll needto 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 toForm W-7.

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 andattach the denial letter to your Form W-7, you aren’t eligible foran ITIN.

!

!

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.

!

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

Line 1b. Enter your name as it appears on your birth certificate
if it’s different from your entry on line 1a.

CAUTIONLine 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 returnwith 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 mailingaddress 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.

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 grantincome, 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 onreal property you own in the United States that’s subject tothird-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 towithholding 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 thefollowing.
• Form 8288, U.S. Withholding Tax Return for Certain
Dispositions by Foreign Persons.

Note. If the U.S. Postal Service won’t deliver mail to yourphysical 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 thesame as the address on line 2. If you no longer have apermanent foreign residence due to your relocation to the UnitedStates, enter only the foreign country where you last resided online 3. If you’re claiming a benefit under an income tax treaty with
the United States, the income tax treaty country must be thesame as the country listed on line 3.

!

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, yourapplication may be rejected.

!

-8-Instructions for Form W-7 (Rev. November 2023)

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.

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 aforeign country by the U.S. Department of State.
Line 6a. Enter the country or countries (in the case of dual
citizenship) in which you’re a citizen. Enter the complete countryname; don’t abbreviate.

Line 6f. If you have an ITIN and/or an IRSN, list them in thespace(s) provided. Identify your first, middle, and last nameunder 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 yourname and “Form W-7” at the top.
If you’re submitting Form W-7 to renew your ITIN, the nameunder which you applied for your ITIN must be included on line 6f
to avoid delays in processing your Form W-7.

Line 6b. If your country of residence for tax purposes has
issued you a tax identification number, enter that number online 6b. For example, if you’re a resident of Canada, enter yourCanadian 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 theexpiration date in month/day/year format. For example, if you
have an F-1/F-2 visa with the number 123456, enter, in the entry
space, F-1/F-2 and 123456, followed by the visa’s expiration
date in MM/DD/YYYY format. Individuals in possession of an
I-20/I-94 document(s) should attach a copy to their Form W-7.

Note. If you’re renewing your ITIN and your legal name haschanged since the original assignment of your ITIN, you’ll needto 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 toForm W-7.

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

Line 6g. If you checked reason f, you must enter the name ofthe educational institution and the city and state in which it’slocated. You must also enter your length of stay in the UnitedStates.
If you’re temporarily in the United States for businesspurposes, 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 UnitedStates.

Note. If you’re submitting a passport, or a certified copy of apassport from the issuing agency, no other documentation isrequired to prove your identity and foreign status. Ensure any
visa information shown on the passport is entered on line 6c andthe pages of the passport showing the U.S. visa (if a visa isrequired for your Form W-7) are included with your Form W-7. A
passport that doesn’t have a date of entry into the United States
will no longer be accepted as a stand-alone identification
document for dependents, unless the dependents are from
Canada, Mexico, or are 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 nameand “Form W-7” at the top.

Signature
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 theapplicant 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 thatindicates his or her relationship to the applicant. If the individualis signing as a court-appointed guardian, a copy of thecourt-appointment papers showing the legal guardianship mustbe attached.
Adults, other than a parent or court-appointed guardian, cansign 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.

The “Date of entry into the United States” must containthe complete date on which you entered the country for
CAUTION the purpose for which you’re requesting an ITIN (ifapplicable). 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.

!

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 anotherindividual to sign. The individual (if other than the applicant)must type or print their name in the space provided and checkthe appropriate box that indicates their relationship to theapplicant. If the individual is signing as a court-appointed
guardian, a copy of the court-appointment papers showing thelegal guardianship must be attached. Individuals other than theapplicant or a court-appointed guardian must attach a Form
2848 from the applicant or court-appointed guardian authorizingthem to sign the Form W-7.

Example. You entered the United States last year to work.
You want to file a tax return for the income you earned in the
United States that year. You aren’t eligible to get a social security
number. You file Form W-7 with your tax return for that year. On
line 6d of your Form W-7, enter, as the “Date of entry into theUnited States,” the month, day, and year you entered the UnitedStates in MM/DD/YYYY format.
Line 6e. If you ever received an ITIN and/or an Internal Revenue
Service Number (IRSN), check the “Yes” box and completeline 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
Instructions for Form W-7 (Rev. November 2023)

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

!

-9-

ensure that you are complying with these laws and to allow us tofigure and collect the right amount of tax.

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 (forexample, 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.

You are not required to provide the information requested ona form that is subject to the Paperwork Reduction Act unless theform 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.

Note. All Powers of Attorney (POAs) submitted to the IRS must
be in English. Any POAs received in a foreign language will beconsidered 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.

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.

Acceptance Agent’s Use ONLY

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

If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for yourincome tax return.

Paperwork Reduction Act Notice. We ask for the informationon this form to carry out the Internal Revenue laws of the UnitedStates. You are required to give us the information. We need it to-10-

Instructions for Form W-7 (Rev. November 2023)

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 toclaim 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; or1(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 inthe partnership that’s conducting business in the UnitedStates.

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 andis subject to IRS information reporting and/or federal tax
withholding; or1(b) An original signed letter from the bank on its official
letterhead, displaying your name and stating that you’ve
opened a business account that’s subject to IRS information
reporting and/or federal tax withholding on the interest
generated during the current tax year.

1(c) Individuals who are “resident aliens” for tax purposes
and have opened an interest-bearing bank deposit
account that generates income subject to IRS information
reporting and/or federal tax withholding; or1(c) An original signed letter from the bank on its official
letterhead, displaying your name and stating that you’ve
opened an individual deposit account that’s subject to IRS
information reporting and/or federal tax withholding on theinterest generated during the current tax year.

1(d) Individuals who are receiving distributions during thecurrent tax year of income such as pensions, annuities,
rental income, royalties, dividends, etc., and are required
to provide an ITIN to the withholding agent (for example,
an investment company, insurance company, financial
institution, etc.) for the purposes of tax withholding and/or
reporting requirements.

1(d) An original document or signed letter from thewithholding agent, on official letterhead, showing your nameand verifying that an ITIN is required to make distributions toyou 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 witha 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 thebenefits of a tax
treatyPersons 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 ofwithholding 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 toclaim Exception 2(a):• An original letter of employment from the payer of theincome; 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’reentitled to claim the benefits of a tax treaty, and• A copy of the completed withholding agent’s portion ofForm 8233 attached to Form W-7.

Instructions for Form W-7 (Rev. November 2023)-11-

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 thebenefits of a tax
treatyIndividuals 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);andDocumentation you must submit if you’re eligible toclaim Exception 2(b):• An original letter or official notification from the college oruniversity 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:• An original or copy certified by the issuing agency ofNote. Student and Exchange Visitor Program(SEVP)-approved institutions for nonresident alien
students and exchange visitors and their spouses anddependents 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 foreach Form W-7 application: primary, associatedsecondary (spouse), and dependent(s).1
1
The original certification letter from an SEVP-approved
institution serves as a substitute for submission of original
supporting identification documents with Form W-7. The
certification letter must:• Be on original, official college, university, or institution
letterhead with a verifiable address;• Provide the applicant’s full name and Student Exchange
Visitor’s Information System (SEVIS) number;• Certify the applicant’s registration in SEVIS;• Certify that the student presented an unexpired
passport, visa, or other identification documents for review(Exception: a U.S. visa isn’t required if the foreign address
is in Canada or Mexico);• List the identification documents provided to verify
identity and foreign status;• Be signed and dated by an SEVIS official: Principal
Designated School Official (PDSO), Designated School
Official (DSO), Responsible Officer (RO), or Alternate
Responsible Officer (ARO) of a certified school exchange
program with a verifiable contact telephone number;• Attach copies of documents used to verify theapplicant’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 theapplicant won’t be securing employment in the UnitedStates or receiving any type of income from personal
services.

-12-

passport showing the valid visa issued by the U.S.
Department of State,• Evidence (information) on the Form W-7 that you’reentitled to claim the benefits of a tax treaty,• A copy of the Form W-8BEN that was submitted to thewithholding agent, and• A letter from the Social Security Administration2 statingthat 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 beworking while studying in the United States, you won’t haveto apply for an SSN. You will be permitted to provide a letterfrom 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 frompersonal services.

Instructions for Form W-7 (Rev. November 2023)

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
treatyPersons who are eligible to claim Exception 2(c)include:Documentation you must submit if you’re eligible toclaim Exception 2(c):Individuals (that is, foreign students, scholars, professors,researchers, or any other individuals) receiving
noncompensatory income from scholarships, fellowships,
or grants that’s subject to IRS information-reporting and/or
withholding requirements during the current year.

• An original letter or official notification from theeducational 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:• An original or copy certified by the issuing agency of
passport showing a valid visa issued by the U.S. Departmentof State (a U.S. visa isn’t required if the foreign address is in
Canada or Mexico);• An original letter from the DSO or RO stating that you’rereceiving 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 statingthat you’re ineligible to receive a social security number(SSN).

Note. Student and Exchange Visitor Program(SEVP)-approved institutions for nonresident alien
students and exchange visitors and their spouses anddependents 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 foreach Form W-7 application: primary, associatedsecondary (spouse), and dependent(s).1
The original certification letter from an SEVP-approved
institution serves as a substitute for submission of original
supporting identification documents with Form W-7. The
certification letter must:• Be on original, official college, university, or institution
letterhead with a verifiable address;• Provide the applicant’s full name and Student Exchange
Visitor’s Information System (SEVIS) number;• Certify the applicant’s registration in SEVIS;• Certify that the student presented an unexpired
passport, visa, or other identification documents for review(Exception: a U.S. visa isn’t required if the foreign address
is in Canada or Mexico);• List the identification documents provided to verify
identity and foreign status;• Be signed and dated by an SEVIS official: Principal
Designated School Official (PDSO), Designated School
Official (DSO), Responsible Officer (RO), or Alternate
Responsible Officer (ARO) of a certified school exchange
program with a verifiable contact telephone number;• Attach copies of documents used to verify theapplicant’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 theapplicant won’t be securing employment in the UnitedStates or receiving any type of income from personal
services.
1

Instructions for Form W-7 (Rev. November 2023)-13-

2
If you’re a student on an F-1, J-1, or M-1 visa who won’t beworking while studying in the United States, you won’t haveto apply for an SSN. You will be permitted to provide a letterfrom the DSO or RO stating that you won’t be securing
employment in the United States or receiving any type ofincome from personal services.

Exceptions Tables (continued)
Exception #2 (continued)
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
2(d). Gambling
IncomeClaiming thebenefits of a tax
treatyPersons who are eligible to claim Exception 2(d)include:Documentation you must submit if you’re eligible toclaim Exception 2(d):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.

Your Form W-7, which must be submitted through theservices of an appropriate gaming official serving as an IRS
ITIN Acceptance Agent to apply for an ITIN under Exception2(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 yearwith a Form W-7, attaching a copy of Form 1042-S
displaying the amount of tax withheld. Your Form 1040-NR
should also display the tax treaty article number and country
under which you’re claiming the treaty benefits.

Exception #3
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third-Party
Reporting ofMortgage
Interest

Persons who are eligible to claim Exception 3 include:

Documentation you must submit if you’re eligible toclaim Exception 3:

Individuals with a home mortgage loan on real property
located in the United States.

• Documentation showing evidence of a home mortgage
loan. This includes a copy of the contract of sale or similar
documentation showing evidence of a home mortgage loan
on real property located in the United States.

Exception #4
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Third-Party
Withholding—
Disposition by
a Foreign
Person of U.S.
Real Property
Interest

Persons who are eligible to claim Exception 4 include:

Documentation you must submit if you’re eligible toclaim Exception 4:

An individual who is a party to the disposition of U.S. real
property interest by a foreign person (buyer or othertransferee such as a withholding agent) or notice of
non-recognition1 under Regulations section 1.1445-2(d)(2)from the transferor.

• A completed Form 8288, Form 8288-A, or Form 8288-B;
and• 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 typeof 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 thereplacement property in a like-kind exchange. For transfers
involving stock, an example of a valid document is the
document that facilitates the transaction.

-14-

Instructions for Form W-7 (Rev. November 2023)

Exceptions Tables (continued)
Exception #5
Note. Federal tax withholding and/or information reporting must take place within the current tax year.
Reporting
Obligations
under T.D. 9363

Persons who are eligible to claim Exception 5 include:

Documentation you must submit if you’re eligible toclaim Exception 5:

A non-U.S. representative of a foreign corporation who
needs to obtain an ITIN for the purpose of meeting theire-filing requirements.

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

Instructions for Form W-7 (Rev. November 2023)-15-