Form W-7
Application for IRS Individual Taxpayer Identification Number (ITIN)
Apply for an ITIN — a tax processing number for people who have a U.S. tax filing or reporting requirement but aren't eligible for a Social Security Number.
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What is Form W-7?
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues so someone who can't get an SSN can still file a federal return, be claimed as a dependent or spouse, or be reported on an information return. It's for tax purposes only — it doesn't authorize work, provide Social Security benefits, or change immigration status.
Form W-7 is normally attached to the federal tax return that creates the ITIN requirement and mailed together, though several exceptions let you apply without a return. You must prove both identity and foreign status, usually with a passport; the IRS wants original documents or copies certified by the issuing agency, or you can apply in person through an IRS-authorized Certifying Acceptance Agent or a Taxpayer Assistance Center.
- Who needs it
- Nonresident aliens who must file a U.S. return, resident aliens filing based on days present, dependents or spouses of a U.S. citizen/resident, and dependents or spouses of a nonresident visa holder — in each case only when they are not eligible for an SSN.
- Deadline
- Apply when you're ready to file the return that requires the ITIN — usually with that return by the April deadline. An ITIN that hasn't been used on a return for three consecutive years expires and must be renewed with a new W-7.
- How to submit
- Mail Form W-7 with your tax return and original (or agency-certified) identity documents to the ITIN Operation address in the instructions; or apply in person at an IRS Taxpayer Assistance Center or through a Certifying Acceptance Agent so you don't have to mail original documents.
Form W-7 — line-by-line
Reason you're submitting
Check the box that matches your situation (a–h) — for example (b) nonresident alien filing a U.S. return, or (d) dependent of a U.S. citizen/resident.
Name
Your legal name, and your name at birth if different.
Mailing address / foreign address
Where the IRS can reach you, plus your non-U.S. address if you have one.
Birth information
Date and country of birth, and city/state or province.
Country of citizenship, foreign tax ID, visa
Your citizenship, any foreign tax number, and U.S. visa type and number if you hold one.
Identification documents
List the documents you're submitting (passport is the only stand-alone document that proves both identity and foreign status), with the issuing country, number and expiration date.
Form W-7 — frequently asked questions
Does an ITIN let me work in the U.S.?+
No. It's strictly a tax processing number. It doesn't authorize employment, provide eligibility for Social Security benefits, or affect immigration status.
Do I have to mail my actual passport?+
If you apply by mail, yes — the IRS needs the original or a copy certified by the issuing agency, and returns it. To avoid mailing it, apply in person through a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center.
Can I get an ITIN without filing a tax return?+
Only if you meet one of the listed exceptions (for example certain third-party withholding or mortgage-interest reporting). Otherwise the W-7 must be attached to a return.
My ITIN expired — what do I do?+
File a new W-7 marked for renewal. An ITIN expires if it wasn't used on a federal return for three years in a row.
Related forms
The blank Form W-7 offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: December 2024.