Form W-7: How to Apply for an ITIN Step by Step

Form W-7 is the application you file with the IRS to get an Individual Taxpayer Identification Number (ITIN), the nine-digit number the IRS issues to people who need to file a U.S. tax return but aren't eligible for a Social Security number. Most first-time applicants are nonresident aliens, spouses, or dependents, and the form must be mailed in with a paper tax return since it can't be e-filed. Here's how to fill it out correctly the first time.

Who Needs an ITIN and Who Needs Form W-7

You need an ITIN if the IRS requires you to have a taxpayer identification number but you aren't eligible for a Social Security number. That covers a specific set of people: nonresident aliens with U.S. tax obligations, resident aliens who meet the substantial presence test, spouses of U.S. citizens or resident aliens, and dependents (including children) who can be claimed on a U.S. return but don't qualify for an SSN. Nonresident students, professors, and researchers on certain visas also apply for an ITIN when they have reportable income.

An ITIN is for tax filing only. It doesn't authorize you to work in the United States, doesn't make you eligible for Social Security benefits or the Earned Income Tax Credit, and doesn't change your immigration status. If you already have an SSN or you're eligible for one, you should never file Form W-7. If your existing ITIN expired because it wasn't used on a federal return for three consecutive years, you'll also use Form W-7, just check the renewal box instead of the "new" box.

The Eight Reason Categories

Line 1 of Form W-7 asks you to check exactly one reason for applying. Checking the wrong box, or more than one box, is one of the most common causes of a rejected application. The categories are:

• a. Nonresident alien claiming reduced withholding under a tax treaty
• b. Nonresident alien filing a U.S. tax return to report income or claim a refund
• c. U.S. resident alien filing a return, based on days present in the country (the substantial presence test)
• d. Dependent of a U.S. citizen or resident alien who can be claimed on a return but can't get an SSN
• e. Spouse of a U.S. citizen or resident alien, for a jointly filed return
• f. Nonresident alien student, professor, or researcher on a qualifying visa with reportable income
• g. Dependent or spouse of a nonresident alien visa holder
• h. Other, for situations not covered above, such as third-party withholding or reporting requirements

Most first-time applicants filing alongside their own return use box b or c. Most dependents use box d or g. If you're not sure which applies, read the description on the form itself closely: several boxes look similar but require different supporting documents.

Documents You Need Before You Start

Every applicant has to prove both identity and foreign status. A valid, unexpired passport is the only document that does both jobs by itself. Without a passport, you need two documents from the IRS's approved list, and at least one must show a photo (except for dependents under 14, or under 18 if a student).

Commonly accepted documents include:

• National identification card (must show photo, name, address, date of birth, and expiration date)
• U.S. or foreign driver's license
• USCIS photo identification or visa issued by the U.S. Department of State
• Civil birth certificate (required for dependents under 18 unless a passport is provided)
• Foreign military identification card or U.S. state identification card
• Medical records (dependents under 6 only) or school records (dependents under 24 who are students)

Documents must be either originals or certified copies issued by the original agency; notarized photocopies from a notary public are not accepted. If you'd rather not mail original documents, you can work with an IRS-authorized Certifying Acceptance Agent (CAA) or visit a Taxpayer Assistance Center by appointment, both of which verify your documents in person and hand them back immediately.

Step by Step: Filling Out Form W-7

Download the current version of Form W-7 (Rev. December 2024) from the IRS website, then open it in a browser-based PDF tool so you can type directly into the fields instead of printing it blank. PDF Editify's fill PDF tool works for this: upload the form, click into each field, and it saves your entries as you go. You can also start straight from our Form W-7 template, which has the current version pre-loaded.

1. Check "Apply for a new ITIN" or "Renew an existing ITIN" at the top of the form, whichever applies.
2. Check exactly one reason box (1a-1h) as described above. If you check box d, e, or g, also enter the name and SSN or ITIN of the U.S. citizen or resident alien the applicant is related to, in the field provided.
3. Enter your full legal name exactly as it appears on your identification documents in line 1. If your documents use a different name than the one on your tax return, use line 2 for the name on any prior ITIN or IRS documents.
4. Fill in your mailing address (line 2) and foreign address (line 3), if different. The IRS sends your ITIN notice to the mailing address on the form, so double-check it.
5. Enter your date and country of birth (line 4) and check your gender (line 5).
6. List the country that issued your identification and its type and number (line 6a-6b), and your U.S. visa number, if you have one, along with its expiration date (line 6c).
7. Complete line 6d with the identification document you're submitting as proof, and check the box confirming whether the document includes a photograph.
8. Sign and date the form. If you're signing on behalf of a dependent or someone else, enter your name and relationship in the delegate section.

Leave the space for the ITIN itself blank; the IRS fills that in once the application is processed. If you're applying for more than one family member, each person needs a separate Form W-7, even if they're filing on the same tax return.

Attaching Your Tax Return and Mailing It

Form W-7 can't be e-filed. Most applicants attach the completed W-7 to the front of a paper federal tax return and mail both together, along with the original or certified identity documents. Leave the SSN/ITIN field on the tax return itself blank; write "ITIN TO BE REQUESTED" if your software or the form requires an entry there.

Mail the package to:

Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342

If you'd rather not mail original documents, two alternatives avoid that risk entirely: a Certifying Acceptance Agent can review and certify copies of your documents, or you can bring the originals to an IRS Taxpayer Assistance Center that offers ITIN document review by appointment (call 844-545-5640 to schedule). Both return your originals to you on the spot instead of holding them for weeks. Once your form is ready, use PDF Editify's sign PDF tool to add your signature before printing the final copy to mail or hand to your CAA.

If you only need a PDF tool for this one application and your accompanying tax paperwork, it usually doesn't make sense to commit to a monthly subscription. PDF Editify's One Week Plan is a $3 one-time charge that covers everything you need to fill out, sign, and export your forms, and it simply expires on its own instead of auto-renewing like most competitors' plans.

How Long Processing Takes

A correctly completed Form W-7 typically takes about 7 weeks to process during the off-peak season (May through December). During peak filing season, from mid-January through April, processing stretches to 9 to 11 weeks, and applications mailed from outside the United States can take longer still. Every error that requires the IRS to contact you for a correction adds another 4 to 8 weeks, which is why matching your name and details exactly to your identification documents matters so much.

If you're filing close to a deadline, such as the October 15 extended filing deadline, apply as early as your paperwork allows. Applying in the fall or winter, when IRS volume is lower, is one of the more reliable ways to avoid delays going into the next tax season. For background on other IRS forms you might need alongside your return, see our guide to IRS tax forms.