The Form W-7 is only one page long, but there are several sections to complete.
The box at the top right of a Form W-7 asks for your application type. Check the box next to the
correct line to indicate if this is an original W-7 applying for a new ITIN or if this is a
renewal of an existing ITIN.
Reason You're Submitting Form W-7
You should check the box next to your reason for submitting Form W-7. The options are:
- A: nonresident alien required to get an ITIN to claim tax treaty benefit
- B: Nonresident alien filing a U.S. tax return
- C: U.S. resident alien (based on days present in the United States) filing a U.S. tax
- D: Dependent of U.S. citizen/resident alien
- E: Spouse of U.S. citizen/resident alien
- F: Nonresident alien student, professor, or researcher filing a U.S. tax return
- G: Dependent/spouse of a nonresident alien holding a U.S. visa
- H: Other
If you check D, you will need to enter your relationship to a U.S. citizen or resident alien. If
you checked D or E, you will have to enter the name and SSN of the U.S. citizen or resident
alien who is your spouse or claiming you as a dependent.
If you check H, you will have to describe in detail your reason for requesting an ITIN and
attach supporting documentation.
Enter your first, middle, and last names on line 1a. If your birth name was different, you can
enter it on line 1b.
Applicant's Mailing Address
Enter your mailing address, city or town, state or province, and country in line 2. This is the
address the IRS will use to return your original documents and send written notice of your ITIN
Foreign (non-U.S.) Address
Enter your complete foreign address in the country in which you permanently or normally reside
in line 3. You should complete line 3 even if the information is the same as line 2. If you've
permanently relocated to the United States, you should enter only the foreign country in which
you previously resided.
Line 4 asks for your date of birth and location of birth. Line 5 has check boxes for male or
Enter the country or countries in which you're a citizen in line 6a. If the country from 6a has
given you a tax
identification number, enter that on line 6b. For example, if you're a Canadian
citizen, you would enter your Canadian Social Insurance Number. If you have a U.S. visa, list
the visa type, visa number, and expiration date in 6c.
Check the box next to any identification documents that you are mailing with the return in box
6d. If you include a valid passport, enter the issuing country, number, expiration date, and the
date of entry into the U.S. in the box as well.
Your W-7 will not be accepted without your signature. Sign and date the form and enter a phone
number in this section. If you used a delegate to complete your form, enter their information
and relationship to you as well.
Acceptance Agent's Use Only
If you use an acceptance agent to file the form with the IRS,
they will enter their own information at the very bottom of the form.