Form W-7 — Application for IRS Individual Taxpayer Identification Number (ITIN)

What is Form W-7?

Form W-7, Application for IRS Individual Taxpayer Identification Number, is how you apply for an ITIN, or renew one that has expired or is about to. An ITIN is a nine-digit number that starts with 9 and is issued by the Internal Revenue Service (IRS) to people who have a U.S. federal tax filing or reporting requirement but who don't have, and aren't eligible for, a Social Security number (SSN). The form says it plainly at the top: it is for individuals who are not U.S. citizens or permanent residents, and an ITIN is for U.S. federal tax purposes only.

Typical applicants are nonresident aliens who must file a U.S. tax return or want to claim a tax treaty benefit, resident aliens who file based on the days they spent in the United States, and the spouses and dependents of U.S. citizens, resident aliens and visa holders. In most cases the W-7 goes to the IRS on paper, together with your federal tax return and original or certified copies of your identity documents, or you apply in person with a Certifying Acceptance Agent (CAA) or at an IRS Taxpayer Assistance Center. The current edition is Rev. December 2024.

FileIt walks you through each line of the W-7 in plain English and prints your answers into the IRS's own official PDF. It pre-fills your name and date of birth from the People records in your vault, checks the combinations the form requires (for example that box a is paired with box h), and saves the finished PDF in your vault. Because the IRS needs an original ink signature on Form W-7, you print it, sign it by hand, and send or hand it in yourself: FileIt never sends anything to the IRS.

Who needs to fill out Form W-7?

• Nonresident aliens who must file a U.S. federal tax return, for example because they had U.S.-source income.
• Nonresident aliens who need an ITIN only to claim a tax treaty benefit, such as a reduced rate of withholding.
• Resident aliens (based on days present in the United States) who file a U.S. federal tax return and can't get an SSN.
• Spouses and dependents of U.S. citizens or resident aliens who are claimed on a return, where the rules in the instructions allow it.
• Dependents and spouses of nonresident aliens who hold a U.S. visa.
• Nonresident alien students, professors and researchers who file a return or claim an exception.
• Anyone whose existing ITIN has expired or will expire and who needs it on a tax return.

When to use Form W-7

• When you prepare a U.S. federal tax return and you, your spouse or a dependent needs a taxpayer identification number but isn't eligible for an SSN.
• When a U.S. payer asks for your taxpayer identification number so it can apply a tax treaty rate, and you have no SSN or ITIN.
• When your ITIN has expired. An ITIN that hasn't been used on a federal tax return at least once in three consecutive tax years expires, and you renew it with this same form by checking "Renew an existing ITIN".
• When one of the exceptions to the tax-return requirement applies to you (see the Form W-7 instructions), so you can apply without attaching a return.
• Don't use it if you have, or are eligible for, a Social Security number: apply for an SSN instead.

What you need before you start

• Your full legal name as shown on your identity documents, and your name at birth if it was different.
• Your mailing address, where the IRS will send your ITIN, and your permanent foreign (non-U.S.) home address.
• Your date of birth, country of birth and, optionally, city and state or province of birth.
• Your country or countries of citizenship and any foreign tax identification number your home country issued.
• Your U.S. visa type, number and expiration date, if you hold a visa.
• Original identity documents, or copies certified by the issuing agency. A current passport alone proves both identity and foreign status; otherwise you need a combination of documents from the list in the instructions.
• The document's issuing country or agency, its number and expiration date, and your date of entry into the United States.
• Any ITIN or IRS Number (IRSN) you were issued before, and the name it was issued under.
• Your completed U.S. federal tax return, unless an exception applies.
• For box d or e: the name and SSN or ITIN of the U.S. citizen or resident alien who claims you.

What’s on Form W-7

The 2024 edition has 1 page. FileIt asks for it in 7 parts:

1. Application type and reason for submittingApplicant
2. Line 1: NameApplicant
3. Lines 2-3: Mailing and foreign addressesApplicant
4. Lines 4-5: Birth informationApplicant
5. Line 6: Other informationApplicant
6. Sign hereApplicant
7. Acceptance Agent's use onlyAcceptance agent

How to fill out Form W-7, step by step

1 Application type

Check one box: Apply for a new ITIN, or Renew an existing ITIN. If you are renewing, you'll enter the ITIN you are renewing on line 6f.

The form reminds you before you begin: don't submit it if you have, or are eligible to get, a Social Security number.

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

Check the box that explains why you need an ITIN. Box a is for a nonresident alien claiming a tax treaty benefit, box b a nonresident alien filing a return, box c a resident alien filing a return, box d a dependent and box e a spouse of a U.S. citizen or resident alien, box f a nonresident alien student, professor or researcher, box g a dependent or spouse of a nonresident alien with a U.S. visa, and box h any other reason.

Some boxes need extra details. With box a you must also check and complete box h. With box f, check h too if you are claiming an exception. For d, enter your relationship to the U.S. citizen or resident alien; for d or e, their name and SSN or ITIN. For a and f, enter the treaty country and treaty article number. If you check b, c, d, e, f or g, you must file a U.S. federal tax return with the W-7 unless an exception applies.

3 Line 1: Name

Line 1a is your legal name, as it appears on your identity documents, in the order first, middle, last. Line 1b is for your name at birth, only if it was different, for example before a marriage.

4 Lines 2 and 3: Mailing and foreign addresses

Line 2 is where the IRS will mail your ITIN and any correspondence. It can be in the United States or abroad; the instructions explain when a P.O. box is allowed.

Line 3 is your permanent foreign (non-U.S.) address, and it can't be a P.O. box. If you are claiming a treaty benefit, it should be in the treaty country. The instructions say what to do if you no longer have a permanent foreign address because you moved to the United States.

5 Lines 4 and 5: Birth information

Enter your date of birth as month, day and year, your country of birth and, optionally, the city and state or province. Check male or female on line 5. These details must match your identity documents.

6 Line 6: Other information

6a asks for every country of which you are a citizen, and 6b for any foreign tax identification number. 6c is your U.S. visa type, number and expiration date, if you have one.

6d describes the first identification document you submit: passport, driver's license or state ID, USCIS documentation, or another document, plus who issued it, its number, its expiration date and your date of entry into the United States. 6e asks whether you have ever received an ITIN or an IRS Number (IRSN); if yes, 6f asks for the number and the name it was issued under. 6g is for box f applicants: the college, university or company, its city and state, and how long you'll stay.

7 Sign here

Sign and date the form by hand and add a phone number. By signing you declare, under penalties of perjury, that the application and its documents are true, correct and complete, and you authorize the IRS to share information with your acceptance agent.

If someone signs for you as a delegate, enter their name and check their relationship: parent, power of attorney (with a Form 2848 attached) or court-appointed guardian.

8 Acceptance Agent's use only

Leave this box for a Certifying Acceptance Agent or Acceptance Agent if you apply through one. They enter their name and title, company, EIN, PTIN, office code, phone and fax, and sign and date it themselves.

Common mistakes to avoid

• Applying when you are eligible for a Social Security number. The W-7 is only for people who can't get one.
• Checking box a (treaty benefit) without also checking and completing box h, or leaving out the treaty country and article number.
• Forgetting to attach the federal tax return when you check box b, c, d, e, f or g and no exception applies.
• Sending photocopies that aren't certified by the issuing agency. The IRS needs originals or certified copies, or a CAA who can review your documents.
• Entering a name that doesn't match your passport or other identity documents.
• Using a P.O. box as your foreign address on line 3.
• Leaving line 6e blank, or answering No when you are renewing. A renewal needs your old ITIN on line 6f.
• Signing electronically or not signing at all. The W-7 needs an original handwritten signature and date.

After you fill it out

Print the finished W-7 from FileIt and sign and date it by hand; a delegate signs instead if the applicant can't. Then send it the way the Form W-7 instructions describe for your situation: usually by mail to the IRS ITIN office together with your federal tax return and your original or certified identity documents, or in person with a Certifying Acceptance Agent or at an IRS Taxpayer Assistance Center that offers ITIN services. FileIt doesn't send the form for you.

Keep a copy. FileIt stores the completed PDF in your vault folder, so you have a record of exactly what you submitted, along with a note of which documents you sent. When your ITIN arrives, you can file that letter in the same folder.

Use your ITIN on your U.S. federal tax returns. If you stop using it on a return for three consecutive years it expires, and you would renew it with a new Form W-7. If you later become eligible for a Social Security number, get an SSN and tell the IRS so your records can be combined.

Form W-7: frequently asked questions

Official sources

• Blank form (PDF), published by Internal Revenue Service (IRS): https://www.irs.gov/pub/irs-pdf/fw7.pdf
• Official instructions and guidance: https://www.irs.gov/forms-pubs/about-form-w-7
• Edition shown on this page: Rev. December 2024 (Rev. 12-2024) (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.

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