Form W-7(SP) - Solicitud de Número de Identificación Personal del Contribuyente

What Form W-7(SP) is

Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos, is the Spanish-language version of IRS Form W-7, the application for an Individual Taxpayer Identification Number (ITIN). It is published by the IRS, asks for the same information in the same line order as the English form, and is used to apply for a new ITIN or renew an existing one. The form states that an ITIN is only for U.S. federal tax purposes and that you should not submit it if you have, or are eligible to get, a Social Security number.

This template is the Rev. diciembre de 2024 (December 2024) edition, Cat. No. 23117S. As of October 3, 2026, that is the current revision linked from the IRS Spanish Formulario W-7 page, together with the Spanish instructions (Instrucciones para el Formulario W-7(SP)). The English form is available as our Form W-7 template.

Who uses the Spanish W-7

W-7(SP) is meant for ITIN applicants, and the people helping them, who are more comfortable reading Spanish: for example, a family filing a U.S. return that needs ITINs for a spouse or dependents, or a nonresident who has to file a return or claim a treaty benefit. The eligibility rules are the same as for the English form. Which reason box applies, and whether a tax return must be attached, is explained in the official Instrucciones para el Formulario W-7(SP). For decisions about your own situation, talk to a Certifying Acceptance Agent (agente tramitador) or a tax professional.

Spanish labels and their English equivalents

If you are filling the form for someone else, or comparing it with English guidance, this table maps the main sections:

What to have ready

• Identity documents. The IRS instructions require originals or certified copies from the issuing agency. A valid passport can be submitted alone; otherwise at least two documents are needed, one with a photo.
• The federal tax return the application goes with, when your reason box requires one
• Your mailing address and permanent foreign address
• Visa information and date of entry into the United States, if any
• Any ITIN or IRSN issued to you before

How to fill out Form W-7(SP) 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 ("La firma tiene que ser original"), so sign the printed form by hand before mailing it. Field by field:

Tipo de solicitud and Razón

Check whether you are applying for a new ITIN or renewing one, then a single reason box from a to h. Box d asks for the relationship to the U.S. citizen or resident alien, and boxes d and e for that person's name and SSN or ITIN. Boxes a and f ask for the treaty country and article number (país con tratado tributario y número del artículo).

Lines 1a to 5

Line 1a is your name split into Primer nombre, Segundo nombre and Apellido; line 1b your name at birth if different. Line 2 is your mailing address and line 3 your foreign address, where the form says not to use a P.O. box (apartado postal). Line 4 is your date of birth in month/day/year order (mes/día/año), country of birth and, optionally, city and state or province. Line 5 has the boxes Hombre and Mujer.

Lines 6a to 6g

Line 6a is your country or countries of citizenship, 6b a foreign tax ID number if you have one, and 6c your U.S. visa type, number and expiration date. Line 6d records the first identity document submitted (Pasaporte, Licencia para conducir/Identificación estatal, Documentación del USCIS or Otro), with issuer, number, expiration date and date of arrival in the United States. Lines 6e and 6f ask about earlier ITINs or IRSNs, and 6g about a college, university or company, with city, state and length of stay.

Firme Aquí

Sign by hand in ink, date the form and add your phone number. If a delegate signs, enter their name and check Padre, Poder legal or Tutor legal.

Where to send it

The IRS Form W-7 instructions say to attach the form to the front of your tax return when one is required. As of October 3, 2026, the mailing address is Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. You can also apply through a Certifying Acceptance Agent, or in person at an IRS Taxpayer Assistance Center by appointment at 844-545-5640. The instructions say to allow 7 weeks for a response, or 9 to 11 weeks between January 15 and April 30 or when filing from overseas.

Common mistakes

• Writing the date of birth day-first instead of month/day/year
• Entering a name on line 1a that does not match your identity documents
• Sending ordinary photocopies instead of originals or certified copies
• Not checking "Renovar un ITIN" and completing line 6f when renewing
• Forgetting the tax return when your reason box requires one