Form W-7 - ITIN Application

What Form W-7 is

Form W-7, Application for IRS Individual Taxpayer Identification Number, is the form used to apply for a new ITIN or to renew an existing one. An ITIN is a tax processing number for people who are not U.S. citizens or permanent residents and who have, or are not eligible for, a Social Security number. The form itself states that an ITIN is for U.S. federal tax purposes only and that you should not submit Form W-7 if you have, or are eligible to get, an SSN. This template is the Rev. December 2024 edition, which is the current revision on the IRS About Form W-7 page as of October 3, 2026.

The same form is available in Spanish. If you prefer to fill it out in Spanish, use our Form W-7(SP) template.

Who uses Form W-7

The form lists eight reasons for applying, labeled a to h:

• a. Nonresident alien who needs an ITIN to claim a tax treaty benefit
• b. Nonresident alien filing a U.S. federal tax return
• c. U.S. resident alien (based on days present in the United States) filing a return
• d. Dependent of a U.S. citizen or resident alien
• e. Spouse of a U.S. citizen or resident alien
• f. Nonresident alien student, professor or researcher
• g. Dependent or spouse of a nonresident alien holding a U.S. visa
• h. Other

Which reason applies to you, and whether you qualify for an exception, is explained in the Instructions for Form W-7. If your situation is unclear, a Certifying Acceptance Agent or tax professional can help.

Renewing an ITIN with Form W-7

The renewal uses the same form: check "Renew an existing ITIN" at the top and enter the ITIN and the name it was issued under on line 6f. According to the IRS ITIN renewal page, an ITIN that is not used on a U.S. federal tax return for any 3 consecutive tax years expires on December 31 after the third year of non-use, and you only need to renew if the ITIN will appear on a federal tax return.

What to have ready

• Your identity documents. The instructions require originals or certified copies from the issuing agency. A valid passport can stand alone; otherwise you need at least two documents, one with a photo.
• Your U.S. federal tax return, if your reason box requires one
• Your mailing address and your permanent foreign address
• Visa details and your date of entry into the United States, if any
• Any earlier ITIN or IRSN and the name it was issued under

How to fill out Form W-7 online

Click "Fill Template Now", type into the fields and tick the boxes, then download and print the form. The IRS requires an original signature, so sign the printed form by hand before sending it with your documents. Our Form W-7 guide walks through common cases.

Application type and reason

Check "Apply for a new ITIN" or "Renew an existing ITIN", then one reason box. For box d, enter your relationship to the U.S. citizen or resident alien. For boxes d and e, enter that person's name and SSN or ITIN. For boxes a and f, enter the treaty country and treaty article number.

Lines 1a to 3: name and addresses

Line 1a is your legal name as it appears on your identifying documents, and line 1b your name at birth if different. Line 2 is your mailing address. Line 3 is your foreign (non-U.S.) address in the country where you permanently or normally reside, which the instructions say to complete even if it is the same as line 2, and which cannot be a P.O. box.

Lines 4 to 6g: birth and other information

Line 4 is your date of birth, country of birth and, optionally, city and state or province. Line 5 asks you to check male or female. Line 6a is your country or countries of citizenship, 6b any foreign tax ID number, and 6c your U.S. visa type, number and expiration date. Line 6d records the first identity document you submit: document type, issuing authority, number, expiration date and date of entry into the United States. Lines 6e and 6f ask about any earlier ITIN or IRSN, and line 6g asks for the college, university or company, city and state, and length of stay where relevant.

Signature

Sign by hand in ink (the IRS requires an original signature), date the form and add your phone number. If a delegate signs, enter their name and check parent, power of attorney or court-appointed guardian. The Acceptance Agent's Use ONLY block is left for the agent.

Where and how to submit

The instructions say to attach Form W-7 to the front of your tax return when a return is required. As of October 3, 2026, the mailing address is Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. For private delivery services it is Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000. You can also apply in person through a Certifying Acceptance Agent, or at an IRS Taxpayer Assistance Center by appointment at 844-545-5640.

The instructions say to allow 7 weeks for the IRS to notify you of your application status, or 9 to 11 weeks during peak periods (January 15 through April 30) or if you file from overseas. If your original documents are not returned within 60 days, you can call the IRS.

Common mistakes

• Using a name on line 1a that does not match your documents
• Sending plain photocopies instead of originals or certified copies
• Leaving out the tax return when your reason box requires one
• Using a private mailbox on line 2 or a P.O. box on line 3
• Forgetting to check "Renew an existing ITIN" and complete line 6f when renewing