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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:
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
2. Select the reason that you are completing the form:
3. Fill in the rest of your information:
Supporting Documentation You'll Need
A W-7 filing requirement is having supporting documentation. There are three requirements that your supporting documentation must meet:
- You must submit the required documentation to establish your identity and your connection to a foreign country.
- 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.
- 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:
Supporting documentation establishing either foreign status or identity includes:
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:
To submit your Form W-7 in person, you’ll visit one of the IRS Taxpayer Assistance Centers (TACs). TACs can:
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:
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.
This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post. 1-800Accountant assumes no liability for actions taken in reliance upon the information contained herein.