Understanding 

Your IRS

Individual

Taxpayer

Identification

Number

ITIN

GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP) 11

Line by Line Instructions for Completing Form W-7/W-7(SP). 11

Who can sign the Form W-7/W-7(SP) if the applicant is a dependent 

under 18 years of age? 14

Who can sign the Form W-7/W-7(SP) if the applicant is a dependent 18 

years of age or older? 14

Who can sign the Form W-7/W-7(SP) if the applicant cannot sign their 

own name? 14

MAILING THE APPLICATION 14

Where should I mail my application? 14

ADDITIONAL INFORMATION 14

Where can I go to get help with my ITIN application? 14

Where can I obtain additional information to help me with my ITIN 

application? 15

Where can I call to get help with my Form 

W-7/W-7(SP) application? 15

FREQUENTLY ASKED QUESTIONS AND ANSWERS 15

EXHIBITS 17

Supporting documentation table 17

Exceptions to the tax return filing requirement chart 18

Examples of completed form W-75 for "exceptions" 24

Form W-7/W-7(SP) check list 30

Sample letter from withholding agent 31

SEVIS sample certification letter 32

Copy of form W-7 33

What's new: 4

Important Information to note: 4

Reminders: 4

GENERAL INFORMATION 5

What is an ITIN? 5

What is the purpose of an ITIN? 5

When did IRS start issuing ITINs and why? 5

Are ITINs valid for identification? 5

How do I know if I need an ITIN? 5

Who must apply? 5

Examples of who needs an ITIN: 6

How do I apply for an ITIN? 6

Should spouses and dependents apply for or renew their ITINs? 6

What is an allowable tax benefit? 6

When will my ITIN expire? 7

How do I renew my ITIN? 7

What do I do if my name has changed since I received my ITIN? 7

Deceased Taxpayers 7

Where can I get a Form W-7/W-7(SP)? 7

What information must be included on Form W-7/W-7(SP)? 7

Where do I attach my Form W-7/W-7(SP)? 8

Where do I file my Form W-7/W-7(SP)? 8

What are Acceptance Agents? 8

Will I have to pay to get an ITIN? 8

When should I apply for my ITIN? 8

How long does it take to get an ITIN? 8

Can I get an ITIN if I am an undocumented alien? 8

Can I e-file a tax return with an ITIN? 8

Is the Form W-7 available in any foreign language? 8

DOCUMENTATION 9

What are the documentation requirements when applying for an ITIN? 9

What documents are acceptable as proof of identity and foreign status? 9

What is a National Identification Card? 10

EXCEPTIONS 10

What are the “exceptions” to the requirement to attach a U.S. Federal 

income tax return? 10

DEPENDENCY/EXEMPTION ISSUES 11

What are the rules for proof of residency for dependents? 11

EMPLOYMENT ISSUES 11

Are ITINs valid for work purposes? 11

Which aliens are eligible to receive Social Security Numbers? 11

What student visas qualify for employment? 11

Which foreign students qualify for ITINs? 11

Individual Taxpayer Identification Number 3

Table of Contents
4 Individual Taxpayer Identification Number 

UNDERSTANDING YOUR IRS 

INDIVIDUAL TAXPAYER

IDENTIFICATION NUMBER

IRS assistance is available to help you 

prepare your Form W-7/W-7(SP) 

In the United States, call: 

1-800-829-1040 (toll-free) or

Make an appointment at your local IRS Taxpayer Assistance Center 

(TAC) by calling 1-844-545-5640. 

For listings of your local IRS TACs or IRS authorized Acceptance 

Agents, go to https://www.irs.gov.

Persons outside the U.S. may call 

1-267-941-1000 for assistance 

(this is not a toll-free call).

WHAT'S NEW:

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.

Expanded discussion of allowable tax benefit. 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. The 

discussion of allowable tax benefits has been expanded. See Allowable 

tax benefit, later, for more information.

Child and dependent care credit (CDCC). An ITIN may be assigned to 

an alien dependent from Canada or Mexico if that dependent qualifies 

a taxpayer for a child or dependent care credit (claimed on Form 2441). 

The Form 2441 must be attached to Form W-7 along with the U.S. federal 

tax return. See Pub. 503 information. 

IMPORTANT INFORMATION TO NOTE:

1. Because of the Tax Cuts and Jobs Act (TCJA) of 2017, the deduction 

for personal exemptions was suspended for tax years 2018 through 

2025. As a result, 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 federal 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. See "what is an 

allowable tax benefit?" later, for more information.

2. A passport is a stand-alone document for proof of your “identity” 

and “foreign status” only. If you submit a valid passport (or copy 

certified by the issuing agency), you do not need to submit a 

combination of at least two or more other current documents from 

the Table on Page 17. However, any supplemental documentation 

to prove “Exception” criteria, must always be submitted along with 

your Form W-7

Note: A passport without a date of entry into the United States will 

no longer be accepted as a stand-alone identification document for 

certain dependents. See Dependency/Exemption Issues on Page 

11 for more information.

3. You may not e-file a tax return(s) using an ITIN in the year in which 

it is received. If you apply for and receive an ITIN this year, you 

may not e-file any tax return using that ITIN (including prior year 

returns) until next year. (See Page 8 for additional information on 

e-filing).

4. The entry date in the U.S. (Line 6d, Form W-7) must contain the 

complete date on which you entered the United States for the 

purpose for which you are requesting an ITIN. The date should be 

entered in month/day/year format (mm/dd/yyyy). If you have not 

entered the U.S. enter “Never entered the United States” on this 

line.

5. Copies of a passport must include the U.S. visa pages if a visa is 

required for your Form W-7 application. (For example, if you check 

reason box (f) or (g) on Form W-7, make sure to include a copy of 

the visa).

6. Expired ITINs. If your ITIN wasn't included on at least one U.S. 

federal tax return for the last three consecutive tax years, it will 

expire on December 31st 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.

CAUTION: If you previously submitted a renewal application and it 

was approved, you do not need to renew again. 

REMINDERS:

1. All documents must be original documents or copies certified by the 

issuing agency.

2. Apply using the most current Form W-7, Application for IRS 

Individual Taxpayer Identification Number or Form W-7(SP), 

Solicitud de Número de Identificación Personal del Contribuyente 

del Servicio de Impuestos Internos. All subsequent notices and 

correspondence will be sent to you in the language of the original 

Form W-7/W-7(SP) that you submit to IRS.

3. All ITIN applications (including those submitted by Acceptance 

Agents) must have a valid U.S. Federal income tax return attached 

to Form W-7. ITINs will not be assigned prior to the taxpayer filing 

a valid U.S. Federal income tax return (Form 1040, 1040A, 1040EZ, 

1040NR, 1040NR-EZ, 1040X), to pay or claim withheld taxes unless 

an “exception” to the tax return filing requirement is met (see 

“Exceptions” later in this publication) or you are renewing your ITIN.

4. If an ITIN is being requested for a dependent under 14 years of age 

(18 if a student) then one of the supporting documents to prove 

“foreign status” and “identity” must be a Birth Certificate, unless a 

passport is submitted.

5. Supply original proof of identity and foreign status documents or 

copies certified by the issuing agency – there are only 13 acceptable 

documents (see the “Supporting Documentation Table” later in this 

Publication). The IRS will only accept original documents or copies 

certified by the issuing agency. If you will need your documentation 

for any purpose within 60 days of submitting your ITIN application, 

you may wish to schedule an appointment to apply in person at 

designated IRS Taxpayer Assistance Centers (TACs) where your 

original documents or certified copies will be reviewed and returned 

to you immediately. See https://www.irs.gov/help/contact-your-localirs-office for more information on services offered by TACs. If your 

documents have not been returned after 60 days, or if your mailing 

address has changed since submitting your application, you may 

call 1-800-829-1040 (toll-free within the United States). Taxpayers 

overseas can call 1-267-941-1000 (not a toll -free number) for 

assistance.

6. First apply for a Social Security Number (SSN) if entering the U.S. 

with a green card or visa that permits you to obtain employment 

in the U.S. If the Social Security Administration (SSA) determines 

you aren't eligible for an SSN, a letter of denial must be obtained 

and attached to your Form W-7. This requirement applies if you are 

requesting an ITIN under an “exception”. Refer to “Exceptions” for 

additional information for students, researchers and professors and 

individuals receiving honoraria payments.
Individual Taxpayer Identification Number 5

7. Submit All Powers of Attorney (POA) to the IRS in English. Any POAs 

received in a foreign language will be considered invalid, unless 

accompanied by a certified English translation.

8. If you are a guardian or other legally responsible person, requesting 

an ITIN for your dependent under 18 years of age, (18 if a student), 

submit documentation along with Form W-7 to prove your 

relationship to the applicant. These documents can include adoption 

papers or court appointment papers showing legal guardianship. The dependent must be listed on the U.S. Federal income tax 

return that is attached to your Form W-7.

9. Mail Form W-7/W-7(SP), proof of identity documents and a valid U.S. 

Federal income tax return, if applicable, to: 

 Internal Revenue Service

ITIN Operations

P.O. Box 149342

Austin, TX 78714-9342

 If you are using a private delivery service and need to provide a street 

address, send your Form W-7 package to:

 Internal Revenue Service

ITIN Operations

Mail Stop 6090-AUSC

3651 S. Interregional, Hwy 35

Austin, TX 78741-0000

CAUTION: If you are attaching your tax return to the Form W-7, do not 

use the mailing address in the instructions for your tax return. Do not 

send a “copy” of the return to any other IRS office.

You can apply for an ITIN by mail, or by appointment at any designated 

IRS TAC in the United States.

You can also apply through an Acceptance Agent, (see “What are 

Acceptance Agents?” later in this publication).

The IRS will send your ITIN in the form of an assignment letter. An ITIN 

does not change your immigration status or grant your right to work in 

the United States. An ITIN is for tax purposes only. 

Change of address. It's important that the IRS is aware of your current 

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.

GENERAL INFORMATION

What is an ITIN?

An ITIN is a tax processing number, issued by the Internal Revenue 

Service, for certain resident and nonresident aliens, their spouses, and 

their dependents. It is a nine-digit number beginning with the number 

“9”, has a range of numbers from "50" to "65", "70" to "88", “90” to 

“92” and “94” to “99” for the fourth and fifth digits and is formatted like 

a SSN (i.e. 9XX-7X-XXXX).

The ITIN is only available to individuals who are required to have a 

taxpayer identification number for tax purposes but who do not have, and 

are not eligible to obtain a SSN from the Social Security Administration 

(SSA). Only individuals who have a valid filing requirement or are filing 

a U.S. Federal income tax return to claim a refund of over-withheld tax 

are eligible to receive an ITIN. Generally, a U.S. Federal income tax return 

must accompany the ITIN application, unless the individual meets one of 

the “exceptions” (see "Exceptions", later).

ITINs are issued regardless of immigration status because both resident 

and nonresident aliens may have United States Federal tax filing and 

payment responsibilities under the Internal Revenue Code.

What is the purpose of an ITIN?

ITINs are used for tax purposes only, and are not intended to serve any 

other purpose. IRS issues ITINs to help individuals comply with the U.S. 

tax laws, and to provide a means to efficiently process and account 

for tax returns and payments for those not eligible for Social Security 

Numbers.

An ITIN:

1. Does not authorize work in the U.S. or provide eligibility for Social 

Security Benefits or the Earned Income Tax Credit.

2. Is not valid for identification outside of the tax system.

3. Does not change immigration status.

An applicant must enter his/her ITIN in the space provided for the SSN 

when completing and filing a U.S. Federal income tax return (Form 1040, 

1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X).

NOTE: Applicants are required to file their Form W-7/W-7(SP) with a valid 

U.S. Federal income tax return attached, unless they meet an exception 

to return filing (see "Exceptions").

When did IRS start issuing ITINs and why?

In 1996, the U.S. Department of the Treasury issued regulations that 

introduced the ITIN, and required foreign persons to use an ITIN as their 

unique identification number on Federal tax returns (T.D. 8671, 1996-

1 C.B.314). The regulations were intended to address the concern by 

the IRS and the U.S. Department of the Treasury that, without a unique 

number, taxpayers could not be identified effectively and tax returns 

could not be processed efficiently.

Are ITINs valid for identification?

ITINs are not valid for identification outside of the tax 

system and should not be offered as identification for 

non-tax purposes. ITIN applicants are not required to 

apply in person.

How do I know if I need an ITIN?

If you do not have a Social Security Number (SSN) and are not eligible 

to obtain a SSN, but you are required to furnish a tax identification 

number to file a U.S. Federal income tax return, be claimed as a spouse or 

dependent on a U.S. tax return or furnish a tax identification number for any 

other Federal tax purpose, you must apply for an ITIN. An alien individual 

cannot have an ITIN and a SSN. 

If you are eligible for a SSN, you must first apply for one. Persons eligible 

to receive a Social Security Number are not eligible to receive an ITIN. 

Treasury regulations governing Internal Revenue Code Section 6109 

require a valid taxpayer identification number for each person listed on 

the tax return. If the Social Security Administration denies the applicant’s 

request for a SSN, they will issue a letter of denial. That letter must be 

attached to the Form W-7 when it is submitted to the IRS. 

Who must apply?

Any individual who is not eligible to obtain a SSN but who must furnish a 

taxpayer identification number to the IRS must apply for an ITIN on Form 

W-7/W-7(SP).

Do not complete Form W-7/W-7(SP) if you have a SSN or if you are eligible 

to obtain a SSN (i.e., A United States citizen or person lawfully admitted 

for employment). 

Applicants must have a valid filing requirement and file a valid U.S. 

Federal income tax return with their ITIN applications, unless they meet 

one of the exceptions listed later in this publication. 

NOTE: Exceptions relate to the tax return filing requirement. They do not 

relate to the tax purpose. Therefore, all individuals must have a tax purpose 

for requesting an ITIN, whether or not a U.S. Federal income tax return is 

submitted to the IRS with Form W-7.

To determine if you have a filing requirement, see Publication 17, Your 

Federal Income Tax, or Pub. 519, U.S. Tax Guide for Aliens.
6 Individual Taxpayer Identification Number 

Examples of who needs an ITIN:

■ A nonresident alien individual eligible to obtain the benefit of a 

reduced tax withholding rate under an income tax treaty. See Pub. 

515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

■ A nonresident alien individual not eligible for a SSN who is required 

to file a U.S. Federal income tax return or who is filing a U.S. tax 

return only to claim a refund.

■ A nonresident/resident alien individual not eligible for a SSN who 

elects to file a joint U.S. Federal income tax return with a spouse who 

is a U.S. citizen or resident.

■ A U.S. resident alien (based on the substantial presence test) who 

files a U.S. Federal income tax return but who is not eligible for a 

SSN. For information about the substantial presence test, see Pub. 

519.

■ An alien spouse, claimed as an exemption on a U.S. Federal income 

tax return, who is not eligible to obtain a SSN. Note: A spouse can be 

claimed as an exemption only for tax year 2017 and prior.

■ An alien individual eligible to be claimed as a dependent on a U.S. 

Federal income tax return but who is not eligible to obtain a SSN. 

To determine if an alien individual is eligible to be claimed as a 

dependent on a U.S. Federal income tax return, see Pub. 501,

Dependents, Standard Deduction, and Filing Information and Pub. 

519. Note: A dependent can be claimed as an exemption only for 

tax year 2017 and prior.

■ A nonresident alien student, professor, or researcher who is required 

to file a U.S. Federal income tax return but who is not eligible for a 

SSN.

If you have an application for a SSN pending, do not file Form W-7/W 

7(SP). Complete Form W-7/W-7(SP) only when the SSA notifies you 

that you aren't eligible for an SSN. Proof that the SSA denied your 

request for a SSN must be included with your submission of Form W-7/

W-7(SP), whether you are attaching your U.S. Federal income tax return 

or requesting an ITIN under one of the “exceptions”.

To request a SSN, use Form SS-5, “Application for a Social Security 

Card, (Original, Replacement or Correction)”. This form can be obtained 

from the SSA or downloaded from the IRS web site at https://www.ssa.

gov/forms. To find out if you are eligible to obtain a SSN, contact your 

nearest SSA Office.

IMPORTANT NOTE: If you are filing for an extension of time to file a United 

States Federal income tax return (Form 4868 or Form 2688) or making 

an estimated payment with Forms 4868, 2688, or Form 1040-ES/1040-

ES (NR), “Estimated Tax for Individuals/Estimated Tax for Nonresident 

Aliens” do not file the Form W-7/W-7(SP) with these forms. Write “ITIN 

TO BE REQUESTED” wherever the ITIN or SSN is requested. An ITIN 

will be issued only after you have filed a valid U.S. Federal income tax 

return and have met all other requirements.

How do I apply for an ITIN?

You must complete Form W-7/W-7(SP) and attach a valid U.S. Federal 

income tax return, unless you qualify for an exception. Include your 

original, or copy certified by the issuing agency of identity documents 

along with the “letter of denial” from the SSA (if applicable). Because 

you are filing your tax return as an attachment to your ITIN application, 

you should not mail your return to the address listed in the Form 1040, 

1040A or 1040EZ instructions. Instead, send your return, Form W-7/W7(SP) and proof of identity documents to the address listed in the Form 

W-7 instructions:

Internal Revenue Service

ITIN Operations

P.O. Box 149342

Austin, TX 78714-9342

You may also apply using the services of an IRS-authorized 

Acceptance Agent or visit an IRS Taxpayer Assistance Center (TAC) 

instead of mailing the information to the IRS. Service at TACs is 

by appointment only. Appointments can be scheduled by calling 

1-844-545-5640.

TACs are available to:

 Assist taxpayers in the preparation of the Form W-7/W-(SP). 

 Answer questions about Form W-7/W-7(SP).

 Review and/or validate your identity. Designated TAC offices will 

verify original documentation and certified copies of documentation 

from the issuing agency for primary and secondary applicants and 

dependents in person. For dependents, TACs can verify passports, 

national identification cards, and birth certificates only.

 Forward your Form W-7/W-7(SP), and accompanying U.S. Federal 

income tax return, if applicable, to the IRS processing service 

center.

Telephone assistance is also available by calling the IRS toll-free number 

at 1-800-829-1040 (inside the United States) for information and help in 

completing your Form W-7/W-7(SP) and your tax return.

International applicants may call 1-267-941-1000 (not a number) for 

assistance. This number is not available for residents of the U.S. 

REMINDER: Use the most current version of 

Form W-7 to avoid delays in processing or the 

application being returned to you. For your 

convenience, you can download Form W-7 from 

our world wide website at https://www.irs.gov/

pub/irs-pdf/fw7.pdf, complete, print then sign the 

Form W-7.

Should spouses and dependents apply for 

or renew their ITINs?

For tax years 2018 through 2025, spouses and dependents should not 

apply for or renew an ITIN unless they are claimed for an allowable tax 

benefit or if they file their own tax return. The individual must be listed on 

an attached U.S. individual federal tax return with the schedule or form 

that applies to the allowable tax benefit.

What is an allowable tax benefit? 

For tax years after December 31, 2017, spouses and dependents are 

NOT eligible for an ITIN or to renew an ITIN nunless 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, head of 

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 to claim the HOH 

filing status, then an attached tax return that lists the applicant as a 

dependent is required. Dependent applicants must 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.

CAUTION: An ITIN will not be assigned or renewed for a HOH qualifying 

person who is not also claimed as a dependent on an attached tax 

return.

American opportunity tax credit (AOTC). If Form W-7 is submitted 

to claim the AOTC, then an attached tax return and Form 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 PTC; 

then an attached tax return that lists the applicant and Form 8962 are 

required. See Pub. 974 for more information. 

Child and dependent care credit (CDCC). If Form W-7 is submitted 

to claim CDCC, then an attached tax return and Form 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 is submitted to claim 

the ODC, the applicant must be listed on an attached tax return with 
Individual Taxpayer Identification Number 7

the “Credit for other dependents” box checked next to their name. 

Dependent applicants must be your qualifying children or qualifying 

relatives who are U.S. residents or U.S. nationals. See Schedule 8812 

(Form 1040) and its instructions for more information.

When will my ITIN expire?

ITINs that haven't been included on a U.S. federal tax return at least once 

in the last three consecutive tax years will expire on December 31st 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. 

ITINS with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” 

“99” IF assigned before 2013, have expired. Expired ITINs must be 

renewed in order to avoid delays in processing your tax return. If you 

already submitted a renewal application and it was approved, you do 

not need to renew again. For more information, see How do I renew my 

ITIN? later, or visit https://www.irs.gov/individuals/individual-taxpayeridentification-number. 

How do I renew my ITIN? 

ITINs only need to be renewed if there is a federal tax filing purpose for 

the ITIN. You must complete Form W-7/W-7(SP), attach a valid U.S. Federal 

income tax return, unless you qualify for an exception, and include your 

original identification documents or certified copy from the issuing agency 

along with the “letter of denial” from the SSA (if applicable). Send your 

complete package to:

Internal Revenue Service

ITIN Operations

P.O. Box 149342

Austin, TX 78714-9342

Refer to "How Do I Apply for a new ITIN?" for services provided by 

Acceptance Agents, IRS Taxpayer Assistance Centers (TACs), and toll-free 

services.

Your Form W-7 ITIN renewal application will be processed at the IRS 

Austin Service Center listed above and your identification documents will 

be returned within 60 days of receipt and processing of the Form W-7/

W7(SP). For additional information, see "How long does it take to get an 

ITIN?”. 

REMINDER: Use the most current version of Form W-7 to avoid delays in 

processing or the application being returned to you. For your convenience, 

you can access fillable Form W-7 at https://www.irs.gov/pub/irs-pdf/fw7.

pdf. Complete, print then sign the Form W-7.

What do I do if my name has changed since I received my ITIN?

If the change affects your legal name, you will need to request a name 

change by sending a letter directly to the address listed under "Where 

do I file my Form W-7/W-7(SP)?", later. Include an explanation of the 

circumstances leading to the change (marriage, divorce, etc.) and submit 

documentation to support your request. Examples include:

■ A copy of a marriage license.

 A copy of a divorce certificate.

 An official court related document validating the name change.

Deceased Taxpayers 

When an ITIN is being requested for a deceased taxpayer, the word 

“Deceased” and the date of death should be written across the top 

of the Form W-7. In addition to meeting all requirements in the Form 

W-7 instructions for obtaining an ITIN, additional documentation to 

substantiate the death of the individual must be provided pursuant to 

the chart below.

IF YOU ARE THEN YOU MUST ATTACH

(a) The surviving spouse 

filing an original or 

amended joint return with 

your deceased spouse

■ Form W-7

■ U.S. individual federal income 

tax return

■ Documentation substantiating 

“identity” and “foreign status” 

of the deceased 

(b) The court appointed 

executor or administrator 

of the deceased’s estate 

filing an original tax return 

on behalf of the deceased

■ Form W-7

■ U.S. individual federal income 

tax return

■ Documentation substantiating 

“identity” and “foreign status” 

of the deceased along with

■ A court certificate showing your 

appointment

(c) Not the surviving 

spouse claiming a refund 

on a joint return and there 

was no executor or 

administrator of the 

deceased’s estate 

appointed

■ Form W-7

■ U.S. individual federal income 

tax return

■ Documentation substantiating

“identity” and “foreign status” 

of the deceased along with

■ Form 1310

■ A copy of the Certificate of 

Death

 If a Form W-7 is attached for a deceased taxpayer under 18 years of 

age, then one of the documents proving identity, foreign status and/

or U.S. residency must be a birth certificate, unless a passport with 

a U.S. date of entry into the United States is submitted.

Where can I get a Form W-7/W-7(SP)? 

Forms can be obtained by:

 Calling 1-800-829-3676 within the continental United States only. 

Bulk quantities may also be ordered through this number. 

 Using a personal computer to download Form W-7/W-7(SP) from our 

world wide web site at https://www.irs.gov/pub/irs-pdf/fw7.pdf

 Visiting the nearest IRS Taxpayer Assistance Center

 Writing to: 

 Internal Revenue Service

 National Distribution Center

 1201 N. Mitsubishi Motorway

 Bloomington, IL 61705-6613

What information must be included on Form W-7/W-7(SP)?

Form W-7/W-7(SP) will request the following type of information:

 Application type (check box)

 Reason you're submitting Form W-7

 Applicant’s full name (and birth name if different)

 Applicant`s mailing address

 Applicant's foreign address

 Applicant's date and place of birth

 Applicant's country of citizenship

 Information about a passport or visa

 Previously assigned ITIN on Line 6f (if renewing)

 The signature of the applicant, or if the applicant is a dependent 

under the age of 18, it may be the signature of the parent, court 

appointed guardian or Power of Attorney. (see “Signature” later in 

this Publication). 

NOTE: Applicants are required to file their Form 

W-7/W-7(SP) with a valid U.S. Federal income tax 

return attached, unless they meet an exception to 

return filing (see "Exceptions"). 

General information for the completion of Form 

W-7/W-7(SP) begins on Page 11.
8 Individual Taxpayer Identification Number 

Where do I attach my Form W-7/W-7(SP)?

If you are applying for an ITIN, and required to file a U.S. Federal income 

tax return with this form, attach Form W-7/W-7(SP) to the front of your 

return. If you are applying for more than one ITIN for the same return 

(such as for a spouse or dependents) attach all Forms W-7/W-7(SP) in 

the order that the individuals are listed on the tax return.

Where do I file my Form W-7/W-7(SP)?

By Mail: 

Mail your completed application, your original U.S. Federal income tax 

return, if applicable, and any other substantiating or supporting 

identification documents listed on the Supporting Documentation Table 

to:

 Internal Revenue Service

ITIN Operations

P.O. Box 149342

Austin, TX 78714-9342

If you are using a private delivery service 

send your Form W-7 package to:

 Internal Revenue Service

 ITIN Operations

 Mail Stop 6090-AUSC

 3651 S. Interregional, Hwy 35

 Austin, TX 78741-0000

CAUTION: Do not use the mailing address in the instructions for your 

U.S. Federal income tax return; use the address above. Do not send a 

copy of the return to any other IRS office.

In Person: Designated IRS Taxpayer Assistance Centers (TACs) 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 1-844-545-5640. See https://

www.irs.gov/help/contact-your-local-irs-office 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 tax return to the IRS Austin Service Center 

for processing.

Through Acceptance Agents: You can also apply through an 

Acceptance Agent authorized by the IRS to facilitate the ITIN application 

process for you. To obtain a list of authorized Acceptance Agents in your 

area, visit the IRS website at https://www.irs.gov/individuals/

international-taxpayers/acceptance-agent-program.

REMINDER: Keep a copy of your application for your records.

What are Acceptance Agents?

Acceptance Agents (AAs) are persons (individuals or entities (colleges, 

financial institutions, accounting firms, etc.)) who have entered into 

formal agreements with the IRS that permit them to assist applicants in 

obtaining ITINs. 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 Agents (CAAs) are individuals or entities who 

assume a greater responsibility. They are authorized to verify the 

applicant’s claim of “identity” and “foreign status”, by reviewing 

supporting documentation and verifying the authenticity, accuracy and 

completeness of the documents for primary and secondary taxpayers 

and dependents. CAAs can review, authenticate the original documents 

or certified copies from the issuing agency, and submit to the IRS the 

completed Form W-7, U.S. federal income tax return, if applicable, with 

a copy of documents for primary and secondary taxpayers, except for 

foreign military identification card. For dependents, CAAs can only

verify passports and birth certificates. In addition, once the ITIN is 

issued, the CAA receives your number directly from IRS. 

IRS does not charge a fee to obtain an ITIN, however, a person acting as 

an AA/CAA may charge a fee for their services. A list of authorized 

Acceptance Agents is available on the IRS website at https://www.irs.gov/

individuals/international-taxpayers/acceptance-agent-program.

NOTE: Acceptance Agents only assist in the application process and are 

not authorized to issue the ITIN directly.

Will I have to pay to get an ITIN?

The IRS does not require payment of a fee for issuing an ITIN. However, 

fees may apply if you choose to use the services of an Acceptance 

Agent.

When should I apply for my ITIN?

If you're applying for an ITIN, complete Form W-7/W-7(SP) as soon as 

you are ready to file your U.S. Federal income tax return, since you must 

attach the return to your application. However, if you meet one of the 

exceptions to the tax return filing requirement, submit your completed 

Form W-7/W-7(SP), along with your proof of “identity” and “foreign 

status” and the required supplemental documents to substantiate your 

qualification for the exception, as soon as possible after you determine 

you are covered by an exception. You can apply for an ITIN any time 

during the year; however, if the tax return you attach to Form W-7 is 

filed after the return’s due date, you may owe interest and/or penalties. 

If your ITIN has expired and the ITIN will be included on a U.S. federal tax 

return, you must submit a renewal application. 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. 

NOTE: Spouses and dependents who are renewing their ITINs to claim 

an allowable tax benefit will need to attach a U.S. federal tax return to 

Form W-7/W-7(SP). See "Do spouses and dependents need to renew 

their ITINs?" earlier.

How long does it take to get an ITIN?

If you qualify for an ITIN and your application is complete, you will receive 

a letter from the IRS assigning your tax identification number usually 

within seven weeks (up to 11 weeks if requested during peak tax time 

(January 15 through April 30) or from abroad). Applications mailed from 

abroad may take considerably longer. If you have not received a response 

within the referenced time period, you may call 1-800-829-1040 (toll-free 

within the United States) to request the status of your application. 

Taxpayers overseas can call 1-267-941-1000 (not a toll-free number).

Can I get an ITIN if I am an undocumented alien?

Yes, if you are required to file a U. S. Federal income tax return or qualify 

to be listed on another individual’s tax return as a spouse or dependent, 

you must have either a valid SSN or an ITIN. Spouses and dependents can 

only be claimed as exemptions for tax years prior to 2018. If you are an 

undocumented alien and cannot get a SSN, you must get an ITIN for tax 

purposes. Remember, having an ITIN does not:

■ Give you the right to work in the United States,

■ Change your immigration status, or 

■ Entitle you to the Earned Income Tax Credit or Social Security benefits. 

Can I e-file a tax return with an ITIN?

Yes, however, you can only e-file a tax return using an ITIN in the 

calendar year following the year in which you receive it. For example, 

if you apply for and receive an ITIN this year, you may not e-file any tax 

return (including prior year returns) using that ITIN, until next year.

Due to IRS e-file limitations on prior year tax returns, you may only e-file 

returns for the current tax year and two prior tax years.

Is the Form W-7 available in any foreign language?

Yes, this form is available in Spanish as Form W-7(SP), Solicitud de 

Número de Identificación Personal del Contribuyente del Servicio de 

Impuestos Internos.
Individual Taxpayer Identification Number 9

DOCUMENTATION 

What are the documentation requirements when applying for 

an ITIN?

The Form W-7 Application must be accompanied by the following 

documentation when applying for an ITIN: 

1. For applicants requesting an ITIN, a valid U.S. Federal income tax 

return for which the ITIN is needed and, if applicable, the letter 

of denial from the SSA if not eligible to receive an SSN (See 

Employment Issues, later). However, if one of the exceptions to 

the tax return filing requirement applies, you must also attach the 

documentation that is required to support that exception. 

2. The original documents or copies of documents certified by the 

issuing agency that substantiate the information provided on 

the Form W-7/W-7(SP). The supporting documentation must be 

consistent with the applicant’s information provided on Form 

W-7/W-7(SP). For example, the name, date of birth and country of 

citizenship on the document you submit, must be the same as lines 

1a, 1b, 4 and 6a of the Form W-7/W-7(SP).

NOTE: IRS will mail your original documents (passport, etc.) back to you 

at the mailing address you entered on your Form W-7. If you plan to 

move, ensure that you use a mailing address where you will be able 

to receive your mail. By visiting a designated IRS TAC office to apply 

for an ITIN, an IRS employee can review your original documents or 

certified copies and return them to you immediately. This alleviates any 

long delays waiting for your original documentation (passports, etc.) to 

be returned to you by mail. Service at TACs is by appointment only (see 

Page 7 for additional information on TAC offices).

Applicants are permitted to include a prepaid Express Mail or courier 

envelope for faster return delivery of their documents.

The documentation you present must:

1.Verify your identity by containing your name and photograph and 

support your claim of foreign status. (see “Supporting Documentation 

Table” in the Exhibits).

2.Be an original document

3.Be a copy of an original document if you do any of the following:

 Have the copies certified by the issuing agency of the original 

record.

 Officers at U.S. Embassies and Consulates overseas may 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.

4. Notarized copies are only acceptable for dependents and spouses of 

U.S. military personnel applying from overseas without an SSN who 

need an ITIN. Military spouses use box "e” Form W-7 and dependents 

use box “d”. A copy of the service member's U.S. military ID will be 

required or the applicant must be applying from an overseas APO/FPO 

address. A copy of the service member's U.S. military ID is required to 

be included with the application if the documents are notarized. 

NOTE: Spouses and dependents can only be claimed as exemptions for 

tax years 2017 and prior.

5.Be current, i.e. not expired. The definition of “current” for applying for 

an ITIN is as follows:

■ Birth certificates do not contain expiration dates and, therefore, will 

be considered current.

■ Passports and National Identification cards displaying an “expiration” 

date will be considered current only if the date displayed on 

the document has not expired prior to the date the Form W-7/

W-7(SP) is submitted.

■ School records submitted as identification documentation 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, course 

work with grades (unless under age 6), date of grading period(s) 

(unless under age 6), and school name and address. If a date of 

entry into the United States is required for the applicant, 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 and the applicant is claimed for an allowable tax 

benefit.

■ Medical records are valid only for dependents under the age of 6. 

Medical records will be considered current if the date displayed on 

the medical record is not more than one (1) year from the date of last 

immunization or provider letter. The only acceptable medical record 

is a shot or immunization record which documents the patient's 

name and chronological dates of the patient's medical history 

and care. The record must contain the child's name, date of birth, 

and verifiable address. It must also document the name, address 

and phone number of the doctor, hospital, or clinic where the last 

treatment was administered. If this information is not included 

on the medical record you must provide a dated letter on official 

letterhead from the federal authority, physician, hospital or clinic 

who administered the latest care of the child. If a date of entry into 

the United States is required for the applicant on Form W-7 Line 6d, 

the medical record must be from a U.S. facility.

“Original” documents you submit will be returned to you. You do not 

need to provide a return envelope. “Copies” of documents will not be 

returned. If your original documents are not returned within 60 days, 

you may call the IRS (see “Telephone Help”) to inquire as to the status. 

Applicants are permitted to include a prepaid Express Mail or courier 

envelope for faster return delivery of their documents. The IRS will then 

return the documents in the envelope provided by the applicant.

What documents are acceptable as proof of identity and 

foreign status?

IRS has streamlined the number of documents the agency will accept 

as proof of identity and foreign status to obtain an ITIN. If you submit an 

original passport or a certified copy of a valid passport you do not need 

to submit any other documents from the list below. 

However, passports without a date of entry into the United States for 

dependents who are not from Canada or Mexico, or dependents of U.S. 

military personnel stationed overseas cannot be used as a stand-alone 

document. Additional original documentation to verify U.S. residency 

must be provided by these applicants. See Dependency/Exemption 

Issues on Page 10.

NOTE: Copies of a passport must include the U.S. visa pages if a visa is 

required for your Form W-7 application. 

If you do not have a passport, you must provide a 

combination of current documents (at least two 

or more) that show your name and photograph 

and support your claim of identity and foreign 

status. With the exception of children under 14 

years of age (under 18 years of age if a student), 

at least one document you present must contain 

a recent photograph. If you are requesting an 

ITIN as a “dependent”, documentation to prove “foreign status” and 

“identity” must include a civil “Birth Certificate”, unless a Passport is 

submitted. 

NOTE: If you submit copies of original documents that display information 

on both sides (front and back), the copy that is submitted must also show 

the information from both sides of the document.

Listed below are the only documents that will be accepted by IRS:

1. Passport (stand-alone document)*

2. United States Citizenship and Immigration Services (USCIS) 

photo identification

3. Visa issued by the US Department of State

4. United States driver’s license
10 Individual Taxpayer Identification Number 

5. United States military identification card

6. Foreign driver’s license

7. Foreign military identification card 

8. National identification card. The document must be current, 

and contain the individual’s name, address, photograph, date of 

birth and expiration date (i.e. Mexican Matricula card)

9. U. S. State identification card

10. Foreign voter’s registration card

11. Civil birth certificate **

12. Medical records (dependents only – under 6 years of age;)** 

13. School Records (dependents only under 18 years of age if a 

student) **

* Passport must have a date of entry into the United States for dependents, unless 

they are dependents from Canada or Mexico, or are dependents of U.S. military 

personnel stationed overseas

**May be used to establish foreign status only if documents are foreign.

NOTE: You may subsequently be requested to provide a certified 

translation of foreign language documents. 

If you have applied for a Social Security Number, but the Social Security 

Administration has denied your request, your ITIN application must also 

contain an official letter, form, or other documentation from the SSA providing 

proof that your application was denied. (This pertains only to persons who 

have been issued a Visa from the U.S. Department of State that enables them 

to obtain a SSN.) This proof must be attached to your Form W-7/W-7(SP) or 

your application for an ITIN will be rejected. 

Students who enter the U.S. on an “F”, “J”, or “M” visa, but who will 

not be employed and are here only for the purpose of study, or persons 

present in the U.S. who are receiving only honoraria payments, do not 

have to go to the SSA to try and obtain a Social Security Number first. 

A letter from the Designated School Official (DSO), Responsible Officer 

(RO) or Authorized School Official can be submitted in lieu of a letter 

from the SSA when a U.S. Federal income tax return is attached or when 

an exception is being claimed. Student and Exchange Visitor Program 

(SEVP) approved institutions for non-resident alien students and 

exchange visitors and their 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). 

(See the Exception Chart at the end of this publication.)

What is a National Identification Card?

Some foreign governments issue identification cards to their citizens. 

IRS will accept these cards as proof of identity and foreign status in 

combination with other documents described above if the card is 

current (i.e. not expired) and contains the applicant’s name, address, 

photograph, and date of birth.

EXCEPTIONS 

What are the “exceptions” to the requirement to attach a U.S. 

Federal income tax return? 

ITIN applicants must attach a valid U.S. Federal income tax return to their 

Form W-7 application, there are limited circumstances under which an 

ITIN will be issued without an attached return. If any of the five 

exceptions listed below apply to you, you will not need to attach a tax 

return to your W-7/W-7(SP). 

These exceptions are explained in detail in the Exhibit section at end 

of this Publication. If you claim an exception to the requirement to 

submit a valid original U.S. Federal income tax return with Form 

W-7/W-7(SP) you must submit proof of your claim instead of the tax 

return.

NOTE: Applicants with a VISA that is valid for employment, and who will be 

employed in the U.S., should first apply for a SSN with the Social Security 

Administration (SSA). 

If you are unable to obtain a SSN after completing Form SS-5, a denial 

letter from the SSA must be attached to your Form W-7/W-7(SP) or your 

application will be rejected. Remember, you are not eligible for an ITIN if 

you are eligible to obtain a SSN. 

Exception 1. Third Party Withholding on Passive Income; 

■ Third Party Withholding on Passive Income. IRS information 

reporting and/or tax withholding is required and apply to third 

parties (frequently banks and other financial institutions), who will 

request a TIN from you to enable them to comply with U.S. Treasury 

Regulations. To obtain an ITIN under this exception, you must include 

supporting documentation with your Form W-7/W-7(SP) showing that 

you own an asset that generates income subject to IRS information 

reporting and/or tax withholding requirements that will take place 

within the current tax year. An original letter or signed statement 

from your bank, financial institution or withholding agent must be 

attached. 

Exception 2. Wages, Salary, Compensation and Honoraria 

Payments with Tax Treaty Benefits Claimed; Scholarships, 

Fellowships and Grants with Tax Treaty Benefits Claimed; 

Scholarships, Fellowships and Grants – No Tax Treaty Benefits 

Claimed; or Gambling Winnings with Tax Treaty Benefits 

Claimed

■ Wages, Salary or Compensation and Honoraria Payments* - Tax Treaty 

Benefits claimed. IRS information reporting and tax withholding is 

required by law and apply to third parties who will request a TIN from you 

to enable them to comply with U.S. Treasury Regulations. To obtain a TIN 

under this exception, you must attach a letter from the SSA denying your 

request for a Social Security Number.

 * Individuals present in the U.S. who are receiving honoraria payments only, do not 

have to apply for a SSN or submit letter of denial from the SSA. A letter from the 

Authorized School Official who extended the invitation will suffice.

■ Scholarship, Fellowship or Grant Income. IRS information reporting 

and/or tax withholding is required by law and apply to third parties 

who will request a TIN from you to enable them to comply with U.S. 

Treasury Regulations. Students on a F-1, J-1 or M-1 visa who will 

not be working while studying in the U.S., will not have to apply for 

a SSN. Student and Exchange Visitor Program (SEVP) approved 

institutions for non-resident alien students and exchange visitors, 

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)} An original certification letter is required for each 

Form W-7 application: primary, associated secondary (spouse) and 

dependent(s).

■ Gambling Winnings – Tax Treaty Benefits claimed. If you are a 

nonresident alien visitor with gambling winnings, your Form W-7/W7(SP) will be processed under an exception (2) only if submitted 

through the appropriate gaming official serving as an authorized 

ITIN Acceptance Agent.

Exception 3. Third Party Reporting of Mortgage Interest

Under the Internal Revenue laws, most recipients (lenders) of home 

mortgage interest report the amount of interest they receive from the 

borrower to both the IRS and the borrower. This reporting is usually done 

on a Form 1098, Mortgage Interest Statement. First time filers who secure 

a home loan may seek an ITIN to provide to their lender.

Exception 4. Third Party Withholding – Disposition by a 

Foreign Person of United States Real Property Interest

A tax withholding obligation is generally imposed on a buyer or other 

transferee (withholding agent) when a United States real property 

interest is acquired from a foreign person. This withholding serves 

to collect the tax that may be owed by the foreign person. In some 

instances, the foreign person may apply for a withholding certificate to 

reduce or eliminate withholding on the disposition of the real property. 

An ITIN would be needed for this transaction. This exception may also 

apply if you have a notice of non-recognition under Treasury Regulations 

section 1.1445-2(d)(2). See the Exception Tables for more details on 

Exception 4.

Exception 5. TD-9363.

This exception may apply if you have an IRS reporting requirement under 

Treasury Decision 9363 and are submitting Form W-7, and supplemental 

documentation. See the Exception Tables for more details on Exception 5.
Individual Taxpayer Identification Number 11

DEPENDENCY/EXEMPTION ISSUES

(See IRS Publication 501, Dependents, Standard Deduction, and Filing 

Information, for who qualifies to be claimed as a dependent.)

What are the rules for proof of residency for dependents?

Residents of Mexico, Canada, or U.S. nationals must use the same rules as 

U.S. citizens to determine who is a dependent and for which dependents 

exemptions can be claimed. For residents of the Republic of Korea 

(South Korea) there are two additional requirements, and for students 

and business apprentices from India they must also be able to claim the 

benefits of the United States-India tax treaty. See Pub. 501 for additional 

information and to determine who may qualify as a dependent.

NOTE: Dependents can be claimed as exemptions only for tax years 2017 

and prior.

The dependent for which the Form W-7 is being submitted must be listed 

on the attached U.S. Federal income tax return.

If a passport does not have a date of entry into the United States, and 

reason for applying is “d,” the applicant is required to provide additional 

original documentation to verify U.S. residency as listed below (unless 

the applicant is from Canada or Mexico or is a dependent of U.S. military 

personnel stationed overseas):

· 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'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 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.

NOTE: If your request for an Adoption Taxpayer Identification Number 

(ATIN) has been denied your dependent may be eligible for an ITIN. If you 

live abroad and are requesting an ITIN for a foreign child who has been 

adopted or legally placed in your home pending adoption, remember to 

include a copy of the legal documents evidencing your relationship to 

the child.

EMPLOYMENT ISSUES

Are ITINs valid for work purposes? 

ITINs do not authorize individuals to work in the United States and are 

not valid for employment purposes. However, if you are required to file 

a U. S. Federal income tax return and are ineligible to receive a SSN, you 

must obtain an ITIN. 

Which aliens are eligible to receive Social Security Numbers?

Certain aliens by virtue of their nonimmigrant status are authorized 

to work in the United States. Some of the individuals must apply to 

the United States Citizenship and Immigration Services (USCIS) for an 

Employment Authorization Document (EAD). Any nonresident alien 

holding an EAD, or who is already authorized to work in the United States, 

is eligible to receive a SSN. 

If you have an EAD, do not complete a Form W-7/W-7(SP) application 

unless the SSA has rejected your request for a SSN. Supporting 

documentation from the SSA substantiating the denial must be attached 

to your application. For more information on who is eligible to receive 

a Social Security Number, refer to the Social Security Administration 

website at http://www.socialsecurity.gov.

What student visas qualify for employment? 

Students who enter the United States under certain U.S. visas may be 

eligible to work in the United States. For more information on who is eligible 

to work and who must apply for an EAD, refer to the U.S. Citizenship and 

Immigration Services (USCIS) web site at https://www.uscis.gov.

Which foreign students qualify for ITINs?

The employment rules for foreign students in the United States are set 

forth in appropriate United States Customs and Immigration Services 

(USCIS) laws and regulations. Information on these laws and regulations 

can be obtained from the nearest USCIS office, the USCIS website at 

https://www.uscis.gov. or the appropriate office of the foreign students’ 

university or learning institution. Generally, foreign students eligible to 

work in the United States, and who will be employed, should apply for 

a SSN. However, if they are denied a SSN, they may be eligible to apply 

for an ITIN by attaching the documentation from the SSA, substantiating 

the denial, to their Form W-7. (See the Exception Chart in the back of this 

publication for additional information on F-1, J-1 and M-1 students).

GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP)

Line by Line Instructions for Completing Form W-7/W-7(SP). 

Please ensure that each line on Form W-7 is completed. If any of the fields are left blank or the information is not valid, the Form W-7 application will 

be suspended or rejected for incomplete or missing information. Enter N/A on the lines that do not pertain to you. 

NOTE: If you discover that you have made an error on a Form W-7 that has already been submitted to the IRS, please do not file another Form W-7 

with the correct information. Instead, wait until you have received correspondence from the IRS requesting the documentation or information 

and send it with your reply. 

Application Type:

You must check only one box to indicate whether you are a first-time applicant applying for a new ITIN, or seeking to renew an existing ITIN. If you check 

“Renew an Existing ITIN”, you must also complete Lines 6e and 6f of Form W-7/W-7(SP).

Reason You're Submitting Form W-7/W-7(SP):

New and renewing ITIN applicants must check a box to indicate the reason they are submitting Form W-7. If more than one box applies to you, check the 

box that best explains your reason for submitting the Form. 

Note: If you check box “a” or “f”, then box “h” may also be checked. Treaty Country and Treaty Article must also be present, if applicable. Refer to IRS 

Publication 901, “U.S. Tax Treaties,” if you need additional information.
12 Individual Taxpayer Identification Number 

IF THEN

Box “a” or Box “f” is checked and a tax treaty 

benefit is being claimed

The “treaty country” and “treaty article number” must be entered in the space provided under box h.

Box "d" is checked The relationship to US citizen/resident alien must be present in the space provided.

Box “d” or “e” is checked The full name and SSN or ITIN of the U.S. person who is the citizen/resident alien must be present in 

the space provided.

Box “h” is checked The information describing in detail the reason that the ITIN is being requested must be present in 

the space provided. 

Note: Statements such as “Renewing an ITIN” or “ITIN renewal” are not valid reasons.

Box “f” or “g” is checked A copy of the individual’s visa must be attached unless they are entering the U.S. from Canada, 

Bermuda, Bahamas, Cayman Islands or Turks and Caicos Islands.

Note: See “Exhibits” at the end of this publication for examples of completed Forms W-7

Line 1 – Name:

L.1a. Enter your legal name as it appears on your documents. This entry should reflect your name as it will appear on a United States Federal income tax 

return. Caution: Your ITIN will be established using this name. If you do not use this name on your tax return, the processing of the tax return may be 

delayed until discrepancies are resolved. 

Note: Renewing applicants whose legal names have changed since the original assignment of their ITIN must submit documentation to support the legal 

name change. See “What do I do if my name has changed since I received my ITIN?”, earlier. Attach the supporting documentation to Form W-7.

L.1b. If an entry is present, it must reflect the applicant's name as it appears on their birth certificate.

Line 2 - Applicant’s Mailing Address: 

If a mailing address is used that is different from the address where the applicant normally resides (Line 3), then the address must include the street, city/

town, province (if any), state/country and zip/foreign postal code. 

Note: Do not use a P.O. Box or an “in care of” (c/o) address instead of a street address if you are entering just a “country name” on Line 3.

Line 3 – Foreign Address:

Enter your complete foreign address (non-U.S.) including street, city/town, province (if any), country and foreign postal code, in the country where you 

permanently or normally reside outside of the U.S.* If the foreign address is the same as the address on line 2, re-enter the address 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. If you 

do not have a permanent residence due to relocation to the U.S., enter only the “name” of the foreign country where you last resided **. However, if reason 

for applying "b" is checked, you must provide the complete foreign mailing address. 

Do not enter a post office box or an “in care of” (c/o) address on this line. If you do your application may be rejected.
Individual Taxpayer Identification Number 13

*

**

Line 4 – Birth Information:

Enter your date of birth in month/day/year format (i.e. July 7, 19xx would be entered as 07/07/19xx) and your country of birth. If available, provide the city 

and state or province. You must identify the country in which you were born. To be eligible for an ITIN, your birth country must be recognized as a foreign 

country by the U.S. Department of State.

Line 5 – Gender:

Check the appropriate box for your gender.

Line 6 – Other Information:

L.6a. Country(ies) of Citizenship.

Enter the complete country name in which you are a citizen. Two (2) countries may be listed where dual citizenship applies. If two countries are listed, 

separate the countries with a slash (/). Enter the complete country name(s); do not abbreviate.

L.6b. Foreign Tax Identification Number. 

If your country of residence has issued you a tax identification number, enter that number on line 6b. For example, if you are a resident of Canada you 

would enter your Canadian Social Insurance Number.

L.6c. Type of U.S. Visa 

Enter only U.S. nonimmigrant visa information. Include the USCIS classification, number of the visa, and the expiration date in month/day/year format. For 

example, if you have a F-1 visa that is numbered 11111111, you would enter it as “F-1”, followed by the visa's expiration date in MM/DD/YYYY format.

Individuals who checked reason box “f” (student, professor or researcher) must submit a passport evidencing a valid visa issued by the US Department 

of State.

L.6d. Identification Documents.

Check the appropriate box. If the “other” box is checked, then write-in the type of documentation in the space provided. If the applicant presents a valid 

passport, then no other documents are necessary to prove “identity” and “foreign status”. A passport with a date of entry into the United States is the 

only stand-alone document for dependents. If you do not have a passport, you must use the documents listed under the Supporting Documentation 

Table and you will be required to provide more than one current document to verify your identity and foreign status. With the exception of children under 

14 years of age (under 18 years of age if a student), at least one document you present must contain a recent photograph. A birth certificate must be one 

of the documents used to prove “foreign status” and “identity” for a dependent under the age of 18 unless a valid passport is presented.

REMINDER: If you are submitting multiple documents use only the information from one of those documents to complete Line 6d. Enter the information 

for the second document on a separate sheet of paper and attach to Form W-7/W-7(SP).

Enter the name of the State or Country or other issuer, the identification number (if any) appearing on the document(s), the expiration date, and the date on 

which you entered the United States for the purpose for which you are requesting ITIN. The “entry date in U.S.” must contain the complete date on which 

you entered the United States (if applicable). The date should be entered in month/day/year format. If you have not entered the U.S. enter “N/A” on this 

line. You may subsequently be requested to provide a certified translation of foreign language documents.
14 Individual Taxpayer Identification Number 

L.6e/6f. Previous ITIN or Internal Revenue Service Number (IRSN).

If you previously received an ITIN and/or an Internal Revenue Service Number (IRSN) from the IRS, 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 and make a payment without providing a taxpayer identifying number. 

You would have been issued this number if you filed a U.S. Federal income tax return and did not have a Social Security Number. This temporary TIN 

will appear on any correspondence the IRS sent you concerning that return.

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.

L.6g. Name of college/university/or company – (must be completed only if reason box “f” is checked). 

If you checked reason box “f”, you must provide the name of the educational institution and the city and state in which it is located. You must also indicate 

your length of stay.

If you are temporarily in the United States for business purposes, you must provide the name of the company with whom you are conducting your business 

and the city and state in which it is located. Also enter your length of stay in the U.S.

Reason box f:

Line 6g

SIGNATURE

Who can sign the Form W-7/W-7(SP) if the applicant is a 

dependent under 18 years of age?

If the applicant is under 18 years of age the applicant, their parent or 

court appointed guardian can sign if the child can not. The individual (if 

other than the applicant) must type or print his or her 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.

Adults other than a parent or court appointed guardian can sign the 

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.

Who can sign the Form W-7/W-7(SP) if the 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.

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 is intended under the “tax 

matters” section. Refer to the IRS web site at https://www.irs.gov/formspubs/about-form-2848 for additional information on Power of Attorney.

Who can sign the Form W-7/W-7(SP) if the applicant cannot 

sign their own name?

If an applicant cannot sign their name, then they must sign their 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 a witness.

MAILING THE APPLICATION

Where should I mail my application? 

Mail your Form W-7/W-7(SP) to the following address:

Internal Revenue Service

ITIN Operations

P.O. Box 149342

Austin, TX 78714-9342

If you are using a private delivery service and need to provide a street 

address, send your form W-7 package to:

Internal Revenue Service

ITIN Operations

Mail Stop 6090-AUSC

3651 S. Interregional, HWY 35

Austin, TX 78741-0000

ADDITIONAL INFORMATION

Where can I go to get help with my ITIN application?

You may call the IRS toll-free number at 1-800-829-1040 (inside of 

the United States) for information about where to go to get help in 

completing your Form W-7/W-7(SP) and U.S. Federal income tax return. 

International applicants may call 1-267-941-1000 (not a toll-free 

number) for assistance. (This number is not available for residents of 

the U.S.) 

You may schedule an appointment to visit a designated* IRS Taxpayer 

Assistance Center (TAC) by calling 1-844-545-5640. IRS personnel are 

available to:

 Assist taxpayers in the preparation of the Form W-7/W-7(SP); 

 Answer questions about Form W-7/W-7(SP);
Individual Taxpayer Identification Number 15

 Review and/or validate your original documents or certified copies;

 Help you respond to an IRS notice regarding your application for an 

ITIN; and

 Forward your Form W-7/W-7(SP), and accompanying U.S. Federal 

income tax return if appropriate (see “Exceptions”) to the Austin Service 

Center. 

 *To find a list of local IRS TACs, proceed to the IRS website at https://

www.irs.gov/help/contact-your-local-irs-office. 

You may also use the services of an IRS-authorized Acceptance Agent. 

For more information, see "What are Acceptance Agents?", earlier.

Where can I obtain additional information to help me with my 

ITIN application?

For details on resident and nonresident alien status and the tests for 

residency (including the substantial presence test), see Publication 519.

For details on individuals who can be claimed as dependents and on 

obtaining a SSN for a dependent, see Publication 501 and Publication 

519. 

These publications are available free from the IRS. To order the 

publications:

 Call 1-800-829-3676 within the continental United States only. Bulk 

quantities may also be ordered through this number. 

 Request a copy by mail by writing to:

IRS

National Distribution Center

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

 Visit your nearest IRS TAC (Taxpayer Assistance Center)

 Download a copy from the IRS web site at https://www.irs.gov/

publications. 

Where can I call to get help with my Form 

W-7/W-7(SP) application?

If after reading the Form W-7/W-7(SP) instructions and our free 

publications, you are still not sure how to complete your application or 

have additional questions, you may call IRS for assistance at any of the 

telephone numbers listed below.

 Inside the United States at 1-800-829-1040. Assistance provided 

to callers from Alaska and Hawaii will be based on the hours of 

operation in the Pacific Time zone.

 Outside the United States only, you may call 1-267-941-1000 (not 

a toll-free number). 

FREQUENTLY ASKED QUESTIONS AND ANSWERS

What are the documentation requirements when applying for 

an ITIN?

The applicant will need to submit documentation that is current (has not 

expired), and that proves both identity and foreign status (i.e. contains 

name, address, photograph and supports the foreign status claim.)

For the definition of “current” for ITIN purposes, see “Documentation”. 

A passport is the only document that can stand-alone and provide all 

of the information required. However, for dependents, the passport is a 

stand-alone document only if it contains a date of entry into the United 

States. If no date of entry into the United States is present, proof of U.S. 

residency must also be submitted, unless the applicant is from Canada 

or Mexico or is a dependent of a U.S. military service member stationed 

overseas. If a passport is not submitted, the applicant will need to 

provide at least two separate documents as proof of identity and foreign 

status (one being a civil birth certificate for a dependent under age 18). 

With the exception of children under 14 years of age (under 18 years of 

age if a student), at least one must include a recent photograph.

Does the “National Identity” card include the “Mexican 

Matricula” card as acceptable identification for applying for 

an ITIN?

The Matricula card is an acceptable form of identification when applying 

for an ITIN.

Can I send in a photocopy of my documentation?

You may only send in photocopies of original documentation that have 

been certified by the issuing agency.

What are the rules for the Earned Income Tax Credit (EITC) as 

they relate to an ITIN?

A taxpayer using an ITIN is not eligible for EITC. To claim the EITC the 

claimant must file a return as a citizen or legal resident of the United 

States on Form 1040. In addition, the claimant, spouse and qualifying 

child(ren) listed on the return must have valid “work related” Social 

Security Numbers. If the claimant is married, he or she must file a 

return using the Married Filing Joint status (for the exception to this rule, 

see Publication 501, Marital Status – “Married Persons Living Apart”).

What are the rules for the Child Tax Credit (CTC) and Additional 

Child Tax Credit (ACTC) as they relate to an ITIN?

Beginning with tax year 2018, your child must have a Social Security 

Number (SSN) issued by the Social Security Administration before the 

due date of your tax return (including extensions) to be claimed as a 

qualifying child for the Child Tax Credit (CTC) or Additional Child Tax Credit 

(ACTC). Children with an ITIN can't be claimed for either credit. Refer to 

Schedule 8812 (Form 1040) and its instructions for more information. 

What are the rules for the Credit for Other Dependents (ODC) as 

they relate to an ITIN?

If your child doesn't have a valid SSN, your child may still qualify you for 

the Other Dependents Credit (ODC). This is a non-refundable credit of up 

to $500 per qualifying person. If your dependent child lived with you in 

the United States and has an ITIN, but not an SSN, issued by the due date 

of your 2018 return (including extensions), you may be able to claim the 

Other Dependents Credit (ODC) for that child. Refer to the instructions of 

your federal tax return for more information. 

Can an ITIN be used to file a delinquent or amended return for 

prior years?

An ITIN can be used for any valid, delinquent or amended tax returns 

(income, estate, gift or refund claim). Furnishing an ITIN on a return does 

not eliminate your need to satisfy the eligibility standards for claiming 

specific tax benefits. If the U.S. Federal income tax return you attach to 

Form W-7 is filed after the return’s due date, you may owe interest and/

or penalties. You should file your current year tax return by the prescribed 

due date.

Are ITINs valid for dependents if I file a delinquent U.S. Federal 

income tax return?

ITINs will be accepted for dependents on current and delinquent returns. 

Dependents can be claimed only when the dependency tests are met. 

NOTE: Dependents can be claimed as exemptions only for tax years 2017 

and prior.

What steps do I have to take when I have an ITIN and become 

eligible for a Social Security Number?

Make proper application for a SSN and upon receipt advise the IRS in 

writing of your new SSN. Your correspondence should be sent to the 

address listed for filing your U.S. Federal income tax return. The new SSN 

will become the primary number and must be used for all future filing 

purposes. The IRS will void the ITIN. All prior tax information under the 

ITIN will be associated with the new SSN.

What do I do if I think I once had a SSN, but I’m not sure?

Check with the SSA before applying for an ITIN. The SSA website is 

located at https://www.ssa.gov/.
16 Individual Taxpayer Identification Number 

What documentation will I need to advise the IRS that the 

Social Security Administration will not provide me with a SSN?

If you are eligible to obtain a SSN, the IRS will not issue you an ITIN 

unless you can document that the SSA denied your request for a SSN. 

Supporting documentation (such as a letter or statement) from the SSA 

substantiating the denial must be attached to your application. If you 

are a student on an F-1, J-1 or M-1 visa who will not be working while 

studying in the U.S., you will no longer have to apply for a SSN first. You 

will be permitted to provide a letter from your Designated School Official 

(DSO) or Responsible Officer (RO), stating that you will not be securing 

employment in the U.S. or receiving any type of income from personal 

services. Additionally, you will be permitted to provide a letter from your 

Authorized School Official if you have been invited to the United States 

for a specific presentation and will be receiving an honoraria payment. 

What do I do if I think I once had a temporary Internal Revenue 

Service Number (IRSN)?

If you had a temporary Internal Revenue Service Number (IRSN), but are 

unsure or cannot recall the number, indicate on Line 6f of Form W-7/W7(SP) that you might have previously had such a number(s) and the name 

under which you think the number was issued. IRS will perform research 

to locate your number as part of the processing of your W-7/W-7(SP).

What do I do if my address has changed since I received my 

ITIN?

If you change your street address or mailing address, you should 

complete a Form 8822 (Change of Address) and send it directly to the 

IRS address in that form’s instructions.

Will the IRS issue ITINs to individuals that are experiencing 

delays in securing a SSN?

The IRS will not issue ITINs in such situations. If a person is entitled to a 

Social Security Number, then they are not eligible for an ITIN. 
Individual Taxpayer Identification Number 17

EXHIBITS

SUPPORTING DOCUMENTATION TABLE

An “X” in the “Foreign Status” and/or “Identity” column, indicates that the supporting documentation satisfies that category. 

An original passport is the only stand-alone document that proves both "foreign status" and "identity". If a passport is not submitted, a combination 

of at least two other current (unexpired) documents that show the applicant's name and photograph, and supports their claim of foreign status must 

be provided. With the exception of children under 14 years of age (under age 18 if a student), at least one document submitted must contain a recent 

photograph. Note: For dependents, the passport must have a date of entry into the United States to be a stand-alone document, unless the dependent is 

from Canada or Mexico or a dependent of U.S. military personnel stationed overseas. If a passport without a date of entry into the United States is submitted 

for a dependent, they must also submit additional original documents to prove U.S. residency. See Dependency/Exemption Issues in this Publication.

Type of Supporting Documentation Foreign Status Identity

PASSPORT (the only stand-alone document) * X X

United States Citizenship and Immigration Services (USCIS) Photo Identification X X

Visa issued by the US Department of State. X X

United States Driver’s License X

United States Military identification Card X

Foreign Driver’s License X

Foreign Military Identification Card X X

National Identification Card (must be current, and contain name, photograph, address, date of birth and 

expiration date) X X

United States State Identification Card X

Foreign Voter’s Registration Card X X

Civil Birth Certificate (Required if under age 18 unless a passport is presented) X ** X

Medical Records (valid only for dependents under age 6) X ** X

School Records (valid only for dependents under age 18) X ** X

* Passport must have a date of entry into the United States for dependents, unless from Canada or Mexico or dependents of U.S. military personnel stationed overseas

** May be used to establish foreign status only if documents are foreign. 
18 Individual Taxpayer Identification Number 

EXCEPTIONS TO THE TAX RETURN FILING REQUIREMENT CHART

EXCEPTION #1

Third Party Withholding on Passive Income

Information reporting and withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to 

enable them to file information reports that are required by law. 

 Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax; 

 Form 1042-S, Foreign Person’s United States Source Income Subject to Withholding from Distributions from Pensions, Dividends, Annuities, Interest, 

Retirement, Profit- Sharing Plans, IRA, Insurance Contracts, etc.;

 Form 1099-INT, Interest Income

 Schedule K-1, Partner’s share of income, Credits, Deductions, etc.

NOTE: Federal Tax Withholding and/or IRS 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 to be submitted by individuals 

who are eligible to claim Exception 1: 

1(a) Individuals who are partners of a U.S. or foreign 

partnership that invests in the U.S. and who own assets that 

generate income subject to IRS information reporting and/or 

Federal tax withholding requirements; or

1(a) To support Exception 1(a), submit a copy of 

the portion of the partnership or LLC Agreement; 

displaying the partnership’s EIN (Employer 

Identification Number) and showing that the applicant 

is a partner in a partnership that is conducting 

business in the United States. 

1(b) Individuals who have opened an interest bearing bank 

deposit account that generates income which is effectively 

connected with their U.S. trade or business and is subject to 

IRS information reporting and/or Federal tax withholding; or

1(b) To support Exception 1(b), submit an original 

signed letter from the Bank on their official letterhead, 

displaying your name and stating that you have opened 

a business account which is 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 up an interest bearing bank deposit 

account that generates income subject to IRS information 

reporting and/or withholding of Federal income tax; or 

1(c) To support Exception 1(c), submit an original signed 

letter from the Bank on their official letterhead, displaying 

your name and stating that you have opened an individual 

deposit account which is 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 year of income such as pensions, annuities, rental 

income, royalties, dividends, etc., and are required to provide 

an ITIN to the withholding agent (i.e. investment company, 

insurance company, financial institution, etc.) for the 

purposes of tax withholding and/or reporting requirements. 

1(d) To support Exception 1(d), submit an original signed 

letter or document from the withholding agent, on 

official letterhead, showing the individual’s name and 

evidencing that an ITIN is required to make distributions 

to the individual during the current tax year, which are 

subject to Federal tax withholding and/or IRS reporting 

requirements. Self-generated income statements will 

only be accepted with a copy of the contract or a letter 

with a post-marked envelope addressed from the 

withholding agent.
Individual Taxpayer Identification Number 19

EXCEPTION #2

Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or 

Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or

Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or 

Gambling Winnings with Tax Treaty Benefits Claimed.

Information Reports for which the ITIN is being requested. Information reports include but are not limited to:

 Form 1042-S, Foreign Person’s United States Source Income Subject to Withholding

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

2a. 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

■ Who will be submitting Form 

8233 to the payer of the 

income.

Documentation to be submitted by individuals who are 

eligible to claim Exception 2(a). 

■ An original 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:

■ Information on the Form W-7/W-7(SP) application that the 

person is entitled to 

claim the benefits of a tax treaty, and

■ A copy of the completed Form 8233 must have the 

applicant and withholding agent information completed.

* Individuals present in the U.S. who are receiving honoraria payments, do 

not have to obtain a letter of denial from the SSA. A letter from the Authorized 

School Official stating the purpose of the visit and that the individual will be 

receiving payment in the form of an honoraria will suffice.
20 Individual Taxpayer Identification Number 

EXCEPTION #2 (CONT.)

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

2b. Scholarships, 

Fellowships and 

Grants

Claiming the 

Benefits

of a Tax Treaty

Persons who are eligible to Claim Exception 2(b) include: Documentation you must submit if you're eligible to claim 

Exception 2(b): 

Individuals claming 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

■ Will be submitting Form W-8BEN to the withholding agent

Note. Students 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

1The certification letter from an SEVP-approved institution 

serves as a substitute for submission of orginal 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 (PSDO), 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 

identify 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 1-20, 

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 appliciant 

won't be securing employment in the United States or 

receiving any type of income from personal services.

■ An original letter or official notification from the college or 

univisity 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 the valid visa issued by 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).

2If 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 a 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.
Individual Taxpayer Identification Number 21

EXCEPTION #2 (CONT.)

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

2c. Scholarships, 

Fellowships and 

Grants

Not Claiming the 

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, resemchers, or any other individuals receiving 

noncompensatory: income from scholarships, fellowships, 

or grants that's subject to IRS information-reporting and/or 

witholding requirements during the current year.

Note. Students 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

1The certification letter from an SEVP-approved institution 

serves as a substitute for submission of orginal 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 (PSDO), 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 

identify 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 1-20, 

Certificate of Eligibility for Nonimmigrant Student Status;

■ Form W-7must 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 appliciant 

won't be securing employment in the United States or 

receiving any type of income from personal services.

■ An original letter or official notification from the educational 

institution (that is, college or universarity) awarding he 

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 U.S. Department of 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're 

receiving noncompensatory income from scholarships, 

fellowships, or grants that's subject to IRS informationreporting 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).

2If 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 a 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.
22 Individual Taxpayer Identification Number 

EXCEPTION #2

Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or

Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or

Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or

Gambling Winnings with Tax Treaty Benefits Claimed. (continued)

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

2d. Gambling Income

Claiming the Benefits

of a Tax Treaty

Persons who are eligible to Claim 

Exception 2(d) include: 

■ Nonresident Aliens visiting the 

U.S. who have gambling winnings; 

and

■ Who are claiming the benefits of 

U.S. Tax Treaty for an exempt or 

reduced rate of Federal tax 

withholding on that income; and

■ Who will be utilizing the services 

of a gaming official acting as an 

IRS ITIN Acceptance Agent

Documentation 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 do not secure the services of a gaming official, 

you may still file a Form 1040NR at the end of the tax year with 

a Form W-7/W-7(SP), attaching a copy of the Form 1042-S 

displaying the amount of tax withheld. Your 1040NR return 

should also display the tax treaty article number and country 

under which you are claiming the treaty benefits.

EXCEPTION #3

Third Party Reporting of Mortgage Interest

Information reporting and/or withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an ITIN to 

enable them to file information reports that are required by law.

 Form 1098, Mortgage Interest Statement.

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

Exception 3

Third Party Reporting of 

Mortgage Interest

If you are eligible to claim Exception 3, you must submit documentation showing evidence of a home mortgage loan. 

This would include 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.
Individual Taxpayer Identification Number 23

EXCEPTION #4

Third Party Withholding – Disposition By a Foreign

Person of United States Real Property Interest

Information reporting and withholding requirements apply to third parties (frequently banks and other financial institutions) who will request an 

ITIN to enable them to file information reports that are required by law. 

 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.

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

Exception 4

Third Party Withholding – Disposition By a 

Foreign Person of United States Real Property 

Interest.

A withholding obligation is generally imposed 

on a buyer or other transferee (withholding 

agent) when a United States real property 

interest is acquired from a foreign person. 

In some instances, the foreign person may 

apply for a withholding certificate to reduce 

or eliminate withholding on the disposition of 

real property. This exception may also apply if 

you have a notice of non-recognition1 under 

Treasury Regulations section 1.1445-2(d)(2).

Documentation to be submitted by 

individuals who are eligible to claim 

Exception 4 includes:

■ A completed Form 8288, Form 

8288-A, or Form 8288-B; and

■ A copy of the real estate sales 

contract or Settlement Statement 

(HUD-1). 

■ In the case of notice of nonrecognition1, 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 or 

Settlement Statement (HUD-1), 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 likekind exchange. For transfers involving stock, an 

example of a valid document is the document 

that facilitates the transaction.

EXCEPTION #5

Filing Under TD-9363

NOTE: Federal Tax Withholding and/or IRS Information Reporting must take place within the current tax year.

Reporting Obligations under Treasury Decision 9363 Persons who are eligible to Claim 

Exception 5 include:

Individuals who are required by law to 

comply with Treasury Decision 9363 

(TD-9363) and who must obtain an ITIN 

to meet this requirement.

Documentation to be submitted by 

individuals who are eligible to claim 

Exception 5 includes:

Along with your Form W-7, include 

an original signed letter from your 

employer on corporate letterhead 

stating that an ITIN is needed for TD 

9363, and you have been designated 

as the person responsible for 

ensuring compliance with IRS 

information-reporting requirements.
24 Individual Taxpayer Identification Number 

EXAMPLES OF COMPLETED FORM W-75 FOR "EXCEPTIONS"

Exception 1 – Third Party Withholding on Passive Income

An Interest in a U.S. Partnership – No Tax Treaty Benefits

Pension Income – No Tax Treaty Benefits

Pension Income – With Tax Treaty Benefits

Royalty Income – With Tax Treaty Benefits
Individual Taxpayer Identification Number 25

EXCEPTION 2

a. Wages, Salaries, Compensation and Honoraria Payments – With Tax Treaty Benefits

b. Scholarships, Grants, Fellowships – With Tax Treaty Benefits

c. Scholarships, Grants, Fellowships – No Tax Treaty Benefits

d. Gambling Winnings – With Tax Treaty Benefits

Wages – With Tax Treaty Benefits - Also attach a Letter from the Social Security Administration denying your request for a Social Security 

Number. (Remember to complete information for Company and Length of Stay on Line 6g.)

Wages – With Tax Treaty Benefits – Also attach a Letter from the Social Security Administration denying your request for a Social Security 

Number. (Remember to complete information for University and Length of Stay on Line 6g.)

Professor with Wages
26 Individual Taxpayer Identification Number 

Honoraria Payment – With Tax Treaty Benefits – There is no requirement to attach a Letter from the Social Security 

Administration denying your request for a Social Security Number. A letter from the Authorized School Official will suffice. 

(Remember to complete information for University and Length of Stay on Line 6g.)

Scholarship Income – With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)
Individual Taxpayer Identification Number 27

Grant Income – With Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)

Scholarship Income – No Tax Treaty Benefits (Also complete information for University and Length of Stay on Line 6g.)
28 Individual Taxpayer Identification Number 

Gambling Winnings – Tax Treaty Benefits Claimed – (Form W-7 must be submitted through a gaming official who is 

an IRS authorized Acceptance Agent)

EXCEPTION 3 – MORTGAGE INTEREST

EXCEPTION 4 – DISPOSITION OF A REAL PROPERTY INTEREST 

(FIRPTA – Foreign Investment in Real Property Tax Act)
Individual Taxpayer Identification Number 29

EXCEPTION 5 – TREASURY DECISION 9363
30 Individual Taxpayer Identification Number 

FORM W-7/W-7(SP) CHECK LIST

Prior to submitting your Form W-7 and attached documentation (if applicable) did you remember to:

1. Verify that you are completing the most current version of the Form W-7/W-7(SP). 

2. Verify that the entries on the Form W-7/W-7(SP) do not conflict with the supporting documentation presented.

3. Ensure that the entries are typewritten or printed clearly and legibly in ink.

4. Ensure that you checked the appropriate box indicating the “Reason you are Submitting Form W-7/W-7(SP).”

5. Verify that the name on Line 1 matches the name on the supporting documentation.

6. Enter your complete mailing address on line 2.

7. Enter your permanent foreign address on Line 3, or if you have relocated to the United States, just enter the name of the foreign country where you 

last resided. Reminder: A complete foreign address is required if reason for applying "b" is checked.

8. Verify that the country of birth is present on Line 4, and that the date of birth is entered in a month/day/year (MM/DD/YYYY) format.

9. Place an “X” in the appropriate “gender” box on line 5.

10. Ensure that you entered your complete visa information (if applicable) on line 6c.

11. Check that you entered your complete date of entry into the United States (if applicable) in a month/day/year (MM/DD/YYYY) format.

12. Check that all Form W-7/W-7(SP) applications have a signature that matches the signature on the supporting documentation, or in the case of a 

delegate, reflects the delegate’s relationship to the applicant.

13. Enter the date of the application in a month/day/year (MM/DD/YYYY) format.

14. Submit:

— Your completed valid U.S. Federal income tax return (if applicable) or documents substantiating that you meet an exception to the tax return 

filing requirement.

— A letter, form or other documentation from the Social Security Administration (if applicable) stating that you are not eligible to receive a SSN

— A letter from the Designated School Official or Responsible Officer (if applicable) stating that you are here for the purposes of study and will 

not be receiving income for personal services, or Authorized School Official in the case of an honoraria payment.

— Supporting documentation proving your identity and foreign status and, if applicable, residency.

15. Attach Power of Attorney (POA) (if applicable) – Form 8821 or Form 2848.

16. Mail your package to: 

 Internal Revenue Service

ITIN Operations

P.O. Box 149342

Austin, TX 78714-9342

or if using an overnight private delivery service: 

 Internal Revenue Service

ITIN Operations

Mail Stop 6090-AUSC

3651 S. Interregional, Hwy 35

Austin, TX 78741-0000
Individual Taxpayer Identification Number 31

SAMPLE LETTER FROM WITHHOLDING AGENT

(To Be Used as a Guide for Providing Required Information)

(Written on Official Letterhead of Withholding Agent)

To: IRS

ITIN POLICY SECTION

To Whom it May Concern:

This is to certify that

has an account with this organization which will be generating income during the current tax year that is subject to IRS information reporting 

requirements and/or withholding of Federal income tax. The applicant, therefore, is requesting an ITIN to provide to us for our reporting, withholding 

and distribution procedures.

 Sincerely,

Date of Signature Signature of Official

 Printed Name of Official 

Name of Account Holder
32 Individual Taxpayer Identification Number 

SEVIS SAMPLE CERTIFICATION LETTER
Individual Taxpayer Identification Number 33

COPY OF FORM W-7

Application for IRS Individual Taxpayer Identification Number

33 Individual Taxpayer Identification Number
Publication 1915 (Rev. 6-2023) Catalog Number 22533M Department of the Treasury Internal Revenue Service www.irs.gov