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Internal Revenue Service

Fill out Form W-7 online

Application for IRS Individual Taxpayer Identification Number

Form W-7 is the IRS application for an individual taxpayer identification number (ITIN), and also the form used to renew an ITIN that has expired. An ITIN is a 9-digit number for people who need a U.S. taxpayer identification number for federal tax purposes but do not have, and are not eligible to get, a social security number. The form is usually sent with the federal tax return the number is needed for, together with documents that prove the applicant's identity and foreign status.

Fill out Form W-7Blank form from the IRS

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Edition
Rev. December 2024
Pages
1
Fillable fields
69
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form W-7

  • Nonresident aliens who must file a U.S. federal tax return, or claim a tax treaty benefit, and are not eligible for an SSN
  • U.S. resident aliens under the substantial presence test who file a return and are not eligible for an SSN
  • Spouses and dependents of U.S. citizens or resident aliens who are not eligible for an SSN and are claimed for an allowable tax benefit or file their own return
  • Nonresident alien students, professors and researchers filing a return or claiming an exception
  • People whose ITIN has expired and who need it again on a U.S. federal tax return

Before you start

  • The U.S. federal tax return the ITIN is needed for (for example Form 1040 or 1040-NR), unless you meet one of the exceptions in the instructions
  • Original documents, or copies certified by the agency that issued them, that prove your identity and foreign status; they must not be expired. Dependents may also need proof of U.S. residency (see the instructions)
  • Your mailing address and your full foreign (non-U.S.) address
  • Your U.S. visa classification, number and expiration date, and the date you entered the United States, if these apply to you
  • Any ITIN or IRS Number (IRSN) you received before, and the name it was issued under
  • If you check reason f: the name, city and state of your school or other institution and your length of stay in the United States. If you are in the United States temporarily for business: the same details for the company

How to fill out Form W-7

  1. Application type

    In the box at the top right, check either "Apply for a new ITIN" or "Renew an existing ITIN". If you are renewing, you must also answer line 6e and give your ITIN on line 6f.

  2. Reason you're submitting Form W-7 (boxes a to h)

    Check one reason box, even when you are renewing. If more than one fits, check the one that best explains your reason. For box d, enter your relationship to the U.S. citizen or resident alien; for box d or e, enter that person's name and SSN or ITIN. If you check box a, or box f and you are claiming an exception, also check box h and enter the exception by its number and category on the dotted line next to it (for example, "Exception 2c-Scholarship Income"). When you claim a treaty benefit, enter the treaty country and treaty article number on the line below box h. Box h is also where you describe any other reason not covered by boxes a to g.

  3. Lines 1a and 1b: Name

    On line 1a, enter your legal name as it appears on your identity documents, split into first, middle and last name. This is the name the ITIN will be set up under. On line 1b, enter your name as it appears on your birth certificate if it is different.

  4. Lines 2 and 3: Addresses

    Line 2 is your mailing address. The IRS uses it to return your original documents and to write to you about the application. Line 3 is your full foreign (non-U.S.) address in the country where you normally live, even if it is the same as line 2; do not use a P.O. box there. If you moved to the United States and no longer have a foreign home, the instructions say to enter only the country where you last lived. If you checked reason b, enter the complete foreign address of your most recent home in that country instead.

  5. Lines 4 to 6d: Birth and identity details

    Line 4 asks for your date of birth (MM/DD/YYYY), country of birth and, optionally, city and state or province. Check a box on line 5. Line 6a is your country or countries of citizenship, written out in full. Line 6b is a tax ID number issued by your country of tax residence, if any. Line 6c is for U.S. nonimmigrant visa details only. On line 6d, check the type of ID you are sending and enter who issued it, its number, its expiration date and your date of entry into the United States; if you have never entered, write "Never entered the United States". List any extra documents on a separate sheet with your name and "Form W-7" at the top.

  6. Lines 6e to 6g: Earlier numbers and school or company

    On line 6e, check "Yes" if you were ever given an ITIN or an IRSN, or "No/Don't know" if you never had one or do not know it. If yes, enter the number and the name it was issued under on line 6f. Line 6g asks for the name, city and state of your college or university and your length of stay if you checked reason f; if you are in the United States temporarily for business, enter the company instead.

  7. Sign Here

    The applicant signs and dates the form and gives a phone number. If someone signs as a delegate, they type or print their name and check Parent, Power of attorney or Court-appointed guardian. The "Acceptance Agent's Use ONLY" section at the bottom is filled in only by an acceptance agent authorized by the IRS.

After you fill it out

For a new ITIN or a renewal, attach Form W-7 to the front of the U.S. federal tax return it is needed for, unless you meet an exception, and include your original or certified supporting documents. You can mail the package to the IRS ITIN Operation, send it by private delivery service, or apply in person at an IRS Taxpayer Assistance Center with ITIN services (by appointment), a VITA site with ITIN services, or an acceptance agent. Check the current mailing address on the IRS "How to apply for an ITIN" page before you send it, and keep a copy of your application.

Signing: The instructions say the applicant's signature must be original, and the IRS tip for the fillable form is to complete it, print it, then sign it. Print the form and sign it in ink; a parent, court-appointed guardian or person authorized on Form 2848 may sign instead only in the cases the instructions describe.

Watch out for

  • Do not file Form W-7 if you have a social security number, are eligible to get one, or have an SSN application pending. If the Social Security Administration says you are not eligible, the instructions say to attach its denial letter (students, professors and researchers, see the box f instructions).
  • Enter "N/A" in any part of a line that does not apply to you. The instructions say not to leave any section blank.
  • Supporting documents must be originals or copies certified by the issuing agency, and they must not be expired when you submit the application. The instructions list a few exceptions, such as notarized copies for spouses and dependents of U.S. military personnel.
  • If you mail the application, use the ITIN Operation address from the Form W-7 instructions, not the address in the instructions for your tax return.

Questions about Form W-7

Do I have to send a tax return with Form W-7?

In most cases, yes. New and renewal applications must include a U.S. federal tax return unless you meet one of the exceptions described in the Exceptions Tables of the instructions. The form itself says that if you check box b, c, d, e, f or g, you must file a return with it unless an exception applies.

How do I renew an expired ITIN?

Check "Renew an existing ITIN", still check a reason box, and complete lines 6e and 6f with your ITIN and the name it was issued under. An ITIN expires if it is not used on a U.S. federal tax return for 3 consecutive tax years. You only need to renew it if it will be included on a federal tax return, and the renewal must include that return unless an exception applies.

Does an ITIN let me work in the United States?

No. The IRS says an ITIN is for federal tax purposes only. It does not authorize work, does not change immigration status, and does not qualify you for Social Security benefits or the earned income credit.

Who can sign for a child?

If the applicant is a dependent under 18 who cannot sign, a parent or court-appointed guardian can sign, type or print their name and check the box for their relationship. A guardian must attach the court-appointment papers. Any other adult needs a Form 2848 signed by a parent or court-appointed guardian authorizing them to sign.

Can I get my ITIN letters in Spanish?

If you file Form W-7, all later ITIN notices and letters come in English. The instructions say to file Form W-7(SP) instead if you prefer to receive them in Spanish.

Official information

Page text last reviewed November 7, 2026.

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