How to fill out Form W-7

Form W-7 is the IRS application for an Individual Taxpayer Identification Number (ITIN), the 9-digit U.S. tax number for people who need one but cannot get a Social Security number, and for renewing an ITIN that has expired. Each person applying, including a spouse or child, fills in their own form, usually attached to the U.S. federal tax return that needs the number.

Last checked against the official form: October 26, 2026

Form: W-7
Edition: Rev. December 2024
Issued by: Internal Revenue Service (IRS)
Form language: English

Who receives it: The IRS ITIN Operation in Austin, Texas, by mail, or in person at an IRS Taxpayer Assistance Center or through an acceptance agent
What goes with it: Your U.S. federal tax return, unless an exception applies, and original identity documents or copies certified by the issuing agency
Cost: Free from the IRS; acceptance agents may charge a fee
Processing time: About 7 weeks; 9 to 11 weeks from January 15 to April 30 or if you apply from abroad
How long it lasts: An ITIN not used on a federal tax return for 3 years in a row expires on December 31 of the third year

What this form is

Form W-7, “Application for IRS Individual Taxpayer Identification Number”, is how a person who is not a U.S. citizen or permanent resident and cannot get a Social Security number (SSN) asks the IRS for an ITIN. The same form renews an ITIN that has expired. An ITIN is for federal tax only: it does not allow you to work, does not change your immigration status, gives no Social Security benefits and does not qualify you for the earned income credit.

The form is rarely sent alone. You attach it to the front of the tax return that needs the number (Form 1040 or 1040-NR), leave the SSN space on the return blank, and add your original identity documents or copies certified by the agency that issued them. Only someone who meets one of the exceptions in the instructions, for example a person claiming a tax treaty benefit with a U.S. payer or a student with a taxable scholarship, sends it without a return, with the documents that exception asks for instead.

It is one page: the application type and the reason you apply (boxes a to h), lines 1 to 6 about you, your signature, and a section only acceptance agents fill in. The instructions say to write “N/A” in every part of a line that does not apply to you rather than leave it blank.

Who has to fill it in

You fill it in if:

You are not a U.S. citizen or green card holder.
You do not have a Social Security number and are not eligible for one.
You need a U.S. tax number for a federal tax purpose: to file a U.S. tax return, to be claimed on someone else's return for an allowable tax benefit, or for one of the exceptions in the instructions.
Or you already have an ITIN that has expired and you need it on a tax return: you use the same form to renew it.

You do not use it if:

You have an SSN or can get one, for example because you are allowed to work in the United States: apply for an SSN on Form SS-5.
Your SSN application is still pending: wait. Apply for an ITIN only if the Social Security Administration says you are not eligible, and attach its letter.
Your expired ITIN is used only on information returns, such as a Form 1099 a payer files: you do not need to renew it until you file a tax return with it.
You are a spouse or dependent who is not claimed for an allowable tax benefit and does not file your own return: you cannot get an ITIN.
You are adopting a child in the United States and the adoption is pending: the child's number is applied for on Form W-7A.

Field-by-field instructions

Application type

On the form	What it means	How to fill it in
Application type (check one box): Apply for a new ITIN / Renew an existing ITIN	Whether you apply for the first time or renew an ITIN you already have.	Tick “Apply for a new ITIN” if you never had one. Tick “Renew an existing ITIN” if yours has expired and you will use it on a tax return; then answer Yes on line 6e and give the number on line 6f. You still tick a reason box below.

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

On the form	What it means	How to fill it in
Box aNonresident alien required to get an ITIN to claim tax treaty benefit (you must also check and complete box h (see instructions))	A nonresident who needs an ITIN only to claim a tax treaty benefit, without filing a tax return.	Tick it together with box h, where you write the exception that applies, such as “Exception 1d-Pension Income”, and enter the treaty country and article on the line below box h. Attach the documents that exception lists.
Box bNonresident alien filing a U.S. federal tax return	A nonresident who files a U.S. tax return, to report income or only to claim a refund.	The usual box for a nonresident attaching Form 1040-NR. With this box, line 3 must be a complete foreign street address.
Box cU.S. resident alien (based on days present in the United States) filing a U.S. federal tax return	A person who counts as a U.S. resident for tax because of the days spent in the United States, but has no permission to work and cannot get an SSN.	Tick it if you file a tax return as a resident alien on that basis. You must give your date of entry on line 6d.
Box dDependent of U.S. citizen/resident alien	A child or other relative claimed as a dependent on the return of a U.S. citizen or resident alien.	Tick it for a dependent claimed for an allowable tax benefit. Write the relationship and the U.S. person's name and SSN or ITIN on the lines to the right, and the date of entry on line 6d, unless the dependent belongs to a U.S. military family abroad or is from Canada or Mexico and the instructions excuse it.
Box eSpouse of U.S. citizen/resident alien	The spouse of a U.S. citizen or resident alien.	Tick it if you are named on your spouse's U.S. return, for example a joint return. Write your spouse's full name and SSN or ITIN on the line to the right.
Box fNonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception	A nonresident student, professor or researcher who files a U.S. tax return or claims an exception.	Complete lines 6a, 6c, 6d and 6g and send your passport with a valid U.S. visa. If you claim an exception instead of filing a return, also tick box h and write it there, for example “Exception 2c-Scholarship Income”.
Box gDependent/spouse of a nonresident alien holding a U.S. visa	The spouse or dependent of a nonresident who holds a U.S. visa and who came to the United States with them.	Attach a copy of your visa and give your date of entry on line 6d.
Box hOther (see instructions)	Any other reason, mostly one of the exceptions to filing a tax return.	On the dotted line, write the exception by number, letter and category, such as “Exception 3-Mortgage Interest”, and attach its documents. If no exception fits, explain in detail why you need an ITIN and attach proof. Do not write “ITIN renewal” here.
Box dIf d, enter relationship to U.S. citizen/resident alien (see instructions)	How the dependent is related to the U.S. citizen or resident alien.	Only with box d: write, for example, child, parent or grandchild. Otherwise write N/A.
Boxes d and eIf d or e, enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)	The U.S. citizen or resident alien whose return names the dependent or spouse.	Only with box d or e: write that person's full name and their SSN or ITIN.
Boxes a and fAdditional information for a and f: Enter treaty country and treaty article number	The tax treaty you claim, for box a or box f.	Write the treaty country and the article number. The country must be the same as the one on line 3. If you claim no treaty, write N/A.

Name

On the form	What it means	How to fill it in
Line 1aFirst name / Middle name / Last name	Your legal name.	Write your first, middle and last names as in your passport or other identity documents and as they will appear on your tax return. Your ITIN is set up under this name.
Line 1bName at birth if different: First name / Middle name / Last name	Your name at birth, if it is different.	Write it as on your birth certificate, for example a name before marriage. If it is the same as line 1a, write N/A.

Mailing and foreign addresses

On the form	What it means	How to fill it in
Line 2Applicant’s Mailing Address: Street address, apartment number, or rural route number. If you have a P.O. box, see separate instructions. City or town, state or province, and country.	The address where the IRS sends your ITIN letter and returns your original documents.	Write your full mailing address, in the United States or abroad. Use a U.S. post office box only if the Postal Service does not deliver to where you live, never a box run by a private company.
Line 3Foreign (non-U.S.) Address: Street address, apartment number, or rural route number. Don’t use a P.O. box number. City or town, state or province, and country.	Your address in the country outside the United States where you permanently or normally live.	Write it in full even if it is the same as line 2, and never a P.O. box. If you moved to the United States and no longer have a home abroad, write only the country where you last lived; with box b, write the full address of that last home.

Birth information

On the form	What it means	How to fill it in
Line 4Date of birth (month / day / year)	Your date of birth.	Write month first: MM/DD/YYYY, so 3 July 1990 is 07/03/1990.
Line 4Country of birth	The country where you were born.	Write the full name of the country, as in your documents.
Line 4City and state or province (optional)	The city and state or province where you were born.	Optional. Write it as in your passport if you wish.
Line 5Male / Female	Your sex.	Tick one box, as shown in your documents.

Other information

On the form	What it means	How to fill it in
Line 6aCountry(ies) of citizenship	The countries whose citizen you are.	Write the full country name, not an abbreviation; with dual citizenship, write both. It must match your documents.
Line 6bForeign tax I.D. number (if any)	The tax number your country of tax residence gave you.	Write it if you have one: a Canadian, for example, writes their Social Insurance Number. Otherwise write N/A.
Line 6cType of U.S. visa (if any), number, and expiration date	Your U.S. visa, if you have one.	Write only a U.S. nonimmigrant visa: its type, its number and its expiration date as MM/DD/YYYY. If you have an I-20 or I-94, attach a copy. Without a visa, write N/A.
Line 6dIdentification document(s) submitted: Passport / Driver’s license/State I.D. / USCIS documentation / Other	The identity document you send with the form.	Tick its type. A passport alone proves both identity and foreign status; without one, you send at least 2 documents from the list of 13 in the instructions, one of them with your photo.
Line 6dIssued by: / Number: / Exp. date:	Who issued that document, its number and its expiry date.	Write the country or state that issued it, the number and the expiry date as MM/DD/YYYY. For more documents, attach a sheet with your name and “Form W-7” at the top.
Line 6dDate of entry into the United States (MM/DD/YYYY)	The day you entered the United States.	Write the full date you entered for the purpose you need the ITIN for, as MM/DD/YYYY. If you have never been to the United States, write “Never entered the United States”.
Line 6eHave you previously received an ITIN or an Internal Revenue Service Number (IRSN)? No/Don’t know / Yes	Whether you ever had an ITIN or an IRSN.	Tick Yes and complete line 6f if you did, for example when you renew. Tick No/Don’t know if you never had one or do not know the number.
Line 6fEnter ITIN and/or IRSN	Your earlier ITIN or IRSN.	Write the 9-digit number. If you had more than one IRSN, list them on a sheet with your name and “Form W-7” at the top. When you renew, your ITIN must be here to avoid delays.
Line 6fand name under which it was issued	The name your earlier number was issued under.	Write your first, middle and last name as they were then. If your legal name has changed since, attach proof such as a marriage certificate or court order.
Line 6gName of college/university or company (see instructions)	The school or company you are in the United States for.	With box f, write your college or university. If you are in the United States for business for a while, write the company. Otherwise write N/A.
Line 6gCity and state / Length of stay	Where that school or company is and how long you stay.	Write its city and state, and your length of stay in the United States.

Signature and acceptance agent

On the form	What it means	How to fill it in
Signature of applicant (if delegate, see instructions)	Your signature, declaring under penalties of perjury that the application is true.	Sign it yourself: the signature must be original. A parent or court-appointed guardian may sign for a dependent under 18 who cannot sign. Anyone else, including your spouse, signs only with Form 2848 (power of attorney) attached. If you cannot write your name, make a mark such as an X before a witness, who also signs.
Date (month / day / year)	The day you sign.	Write it month first: MM/DD/YYYY.
Phone number	A number where you can be reached.	Write a phone number the IRS can call about your application.
Name of delegate, if applicable (type or print)	The person who signs for you, if anyone.	Only if someone else signs: type or print their name. Otherwise write N/A.
Delegate’s relationship to applicant: Parent / Power of attorney / Court-appointed guardian	How that person is allowed to sign for you.	Tick Parent, Power of attorney or Court-appointed guardian. A guardian attaches the court papers; a power of attorney is Form 2848, in English, attached to the form.
Acceptance Agent’s Use ONLY	A section for the acceptance agent who helped you.	Leave it blank. Only an acceptance agent authorized by the IRS completes it.

Key terms

Term on the form	What it means
IRS individual taxpayer identification number (ITIN)	A 9-digit tax number the IRS issues to people who need a U.S. tax number but cannot get a Social Security number. It is for federal tax only.
U.S. social security number (SSN)	The U.S. Social Security number, for citizens, permanent residents and people allowed to work in the United States. If you can get one, you do not apply for an ITIN.
Internal Revenue Service Number (IRSN)	A 9-digit number the IRS gave you if you once filed a return or made a payment without a tax number. It appears on IRS letters about that return.
Nonresident alien	A person who is neither a U.S. citizen nor a U.S. resident for tax purposes.
U.S. resident alien	A person who is not a U.S. citizen but is taxed as a U.S. resident, for example because of the number of days spent in the United States.
Dependent	A person, such as a child or relative, claimed on someone else's tax return. Your spouse is never your dependent.
Tax treaty benefit	A reduced or zero tax rate under an agreement between the United States and your country of residence.
Exceptions (see instructions)	The cases in the instructions where you send Form W-7 without a tax return, with other proof instead, such as a treaty claim with a payer, a scholarship or a U.S. mortgage.
Acceptance agent	A person or business the IRS authorizes to help you apply. A certifying acceptance agent can check your original documents and hand them back at once. Fees vary.
Delegate	Someone who signs the form for the applicant: a parent, a court-appointed guardian or a holder of a power of attorney.
Penalties of perjury	A legal warning that a knowingly false statement on the form can be punished.

Common mistakes

1
Sending the form without the tax return
Unless an exception applies, attach Form W-7 to the front of your tax return and mail them together to the ITIN address, not to the address in the tax return's own instructions.
2
Ordinary photocopies of your documents
Send originals or copies certified by the agency that issued them. A copy certified by a notary is not enough, except for some U.S. military families.
3
Expired documents
Your passport or ID must still be valid on the day you submit the application.
4
Writing “ITIN renewal” as the reason
Renewal is the “Renew an existing ITIN” box at the top. You must still tick one reason box, a to h.
5
Blank sections
Write N/A in each part of a line that does not apply. Line 4, for example, has 3 separate entries.
6
Details that do not match your documents
Your name, date of birth and citizenship on lines 1a, 1b, 4 and 6a must be the same as in your documents. Write dates month first.
7
A child's passport without a U.S. entry date
For most dependents, such a passport is not enough on its own: add proof of U.S. residency, such as a U.S. school or medical record, as the instructions list by age.
8
Filing the return electronically
A return with Form W-7 goes on paper, and you cannot e-file a return with your ITIN in the calendar year it is assigned.

Questions and answers

How much does it cost to get an ITIN?

The IRS charges nothing, and help at an IRS Taxpayer Assistance Center or a volunteer (VITA) site that offers ITIN services is free. Acceptance agents set their own fees.

How long does it take to get an ITIN?

Allow about 7 weeks for a letter from the IRS, and 9 to 11 weeks if you apply between January 15 and April 30 or from abroad. Mailed original documents come back within 60 days; call the IRS if they do not.

Where do I send Form W-7?

By mail to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. By private courier: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000. You can also apply in person at a Taxpayer Assistance Center by appointment (844-545-5640) or through an acceptance agent.

Do I have to mail my original passport?

By mail, yes, or a copy certified by the issuing agency; you may include a prepaid express envelope for its return. A Taxpayer Assistance Center or a certifying acceptance agent can instead check your originals and hand them back at once.

Can I get an ITIN without filing a tax return?

Only if you meet one of the exceptions in the instructions, such as claiming a tax treaty benefit with a U.S. payer, receiving a taxable scholarship, or having a U.S. mortgage or a sale of U.S. property reported to the IRS. You then attach the documents that exception asks for instead of a return.

Can my spouse and children get an ITIN?

Only if they file their own return or you claim them for an allowable tax benefit, such as a joint return, head of household status or the credit for other dependents. Each needs their own Form W-7, attached to the same return, and most dependents must also prove they live in the United States.

When does an ITIN expire and how do I renew it?

It expires on December 31 after 3 tax years in a row in which it was not used on a federal tax return. Renew it only when you need it on a return: fill in Form W-7 again, tick “Renew an existing ITIN” and a reason box, give your ITIN on line 6f, and attach the return.

Can I use an ITIN to work, or keep it once I get an SSN?

No. An ITIN does not authorize work or change your immigration status. If you later get an SSN, stop using the ITIN and write to the IRS so it can combine your records.

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