Form W-7: Your Gateway to an ITIN

For tax purposes, the IRS requires non-U.S. citizens to file for an ITIN. Form W-7 is used to apply for or renew an Individual Taxpayer Identification Number, or ITIN. This nine-digit number allows non-citizens who are ineligible to receive a Social Security Number and lack U.S work authorization to file tax returns to the IRS. Fortunately, the ITIN application process isn't an overly complicated one.

What is Form W-7? 

A Form W-7 is a tax form application for an individual to apply for an ITIN. You can use a Form W-7 to renew an ITIN that expired or will expire. 

What is an ITIN? 

An ITIN is an acronym that stands for Individual Taxpayer Identification Number and is a tax processing number. You’ll need an ITIN if you: 

• Don’t have an SSN and aren’t eligible to obtain one 
• Have a requirement to furnish a federal tax identification number or file a federal tax return 
• Are in one of the following categories discussed below (in the second step of filing Form W-7)

Filing Form W-7 and Supporting Documentation

To file a Form W-7, you’ll need a form, available here.

Why do you need an ITIN?

The U.S. tax system requires individuals to have a valid identification number to accurately process tax returns and related documents. For those ineligible for an SSN, an ITIN becomes the perfect substitute. This tax processing number is used for US-based income and allows you to comply with tax laws, claim tax credits such as the Child Tax Credit, and even avail of social security benefits.

Filing Form W-7 and Supporting Documentation

Whether you're already an ITIN holder or applying for a new number, you'll need to file the IRS form W-7. To file a Form W-7, you’ll need a form, available here, and the required documentation to complete the form.

1. Check why you’re applying for an ITIN

• Apply for a new ITIN 
• Renew an existing ITIN 

2. Select the reason that you are completing the form:

• Nonresident alien required to get an ITIN to claim a tax treaty benefit 
• Nonresident alien who is filing a U.S. tax return
• U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
• Dependent of a U.S. citizen/resident alien
• Spouse of U.S. citizen/resident alien
• Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
• Dependent/spouse of a nonresident alien holding a U.S. visa

3. Fill in the rest of your information: 

• Name
• Applicant mailing address 
• Foreign (non-U.S.) address (if applicable) 
• Birth information 
• Other information (country of citizenship, supporting documentation information, and more)
• Signature

Supporting Documentation You'll Need

A W-7 filing requirement is having supporting documentation. There are three requirements that your supporting documentation must meet: 

1. You must submit the required documentation to establish your identity and your connection to a foreign country. 
2. You must submit original documents or certified copies of the supporting document.
   • A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document. 
   • The supporting documentation must also contain an official stamped seal from the agency.
3. The documentation provided must be current and not expired.

Valid Form of ID 

You’ll also need the supporting documentation used to establish either your foreign status, identity, or both. 

Supporting documentation establishing only your identity includes:

• Foreign driver’s license 
• U.S. driver’s license 
• U.S. state identification card
• U.S. military identification card

Supporting documentation establishing either foreign status or identity includes:

• Passport 
• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Visa issued by the U.S. Department of State
• Foreign military identification card 
• National identification card 
• Foreign voter’s registration card
• Civil birth certificate 
• Medical records (valid only for dependents under age 6)
• School records (valid only for dependents under age 18)

If you’re using a passport as supporting documentation to prove U.S. residency, and you’re also claimed as a dependent, you’ll need to provide additional documentation if your passport doesn’t have a date that you entered the United States of America. 

If you submit a national identification card to establish your foreign status or identity, it must contain your name, photograph, address, date of birth, and expiration date. 

Finally, you can use a civil birth certificate, medical records, or school records to establish foreign status only if those documents are foreign.

Where to Submit Your Form

After completing Form W-7, you’ll need to submit it. You can do this: 

• In person
• By mail 
• By private delivery services
• Through an Acceptance Agent (AA) or Certifying Acceptance Agent (CAA)

In Person:

To submit your Form W-7 in person, you’ll visit one of the IRS Taxpayer Assistance Centers (TACs). TACs can: 

• Verify certified copies and original documentation from the issuing agency for primary and secondary applicants and their dependents. 
• For dependents, SACs can verify passports, national identification cards, and birth certificates.

You must have an appointment scheduled for TACs that offers ITIN assistance. You can schedule an appointment by calling: (844) 545-5640. More information about TACs is available here.

By Mail:

If you mail your Form W-7, you’ll need the documentation above in the Supporting Documents section. You may also need to mail other documents if they prove an exception. You’ll mail your Form W-7 to the address below:

Internal Revenue Service

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

By Private Delivery Services

If you use a private delivery service to submit your Form W-7, you’ll need the documentation above in the Supporting Documentation section. You may also need to mail other documents if they prove an exception. You’ll send your Form W-7 to the address below:

Internal Revenue Service

ITIN Operation

Mail Stop 6090-AUSC

3651 S. Interregional, Hwy 35

Austin, TX 78741-0000

Through an Acceptance Agent (AA) or Certifying Acceptance Agent (CAA)

Finally, you can have an Acceptance Agent or Certifying Acceptance Agent submit your documentation. 

An Acceptance Agent will help you complete and file Form W-7. There are Acceptance Agents in all 50 states and dozens of countries for those living outside of the U.S.

A Certifying Acceptance Agent can verify both original documentation and certified copies of your supporting documentation. This option is available for taxpayers residing outside of the United States. For dependents, CAAs can only verify birth certificates and passports.

After submitting your ITIN application, it will take at least 7 weeks for the IRS to provide you with your application’s status. This time will extend from 9 to 11 weeks if you apply: 

• During peak processing periods (From January 15th to April 30th) 
• From overseas

Work with the Experts

Applying for an ITIN using Form W-7 may appear to be an intricate process, requiring detailed attention to the necessary steps and documentation. However, partnering with tax professionals at 1-800Accountant can streamline this procedure, reducing the likelihood of errors and helping non-citizens meet their tax obligations efficiently.

Our experts are well-versed in the requirements and intricacies of obtaining an ITIN. We leverage our experience to guide applicants smoothly through the process and ensure accurate submissions. Whether you need to apply for a new ITIN or renew an existing one, work with 1-800Accountant to help simplify the ITIN application process.