What this form is for
Application for IRS Individual Taxpayer Identification Number (W-7). A W-7 applies for an Individual Taxpayer Identification Number — a tax number for people who have a US filing obligation but cannot get a Social Security number.
Who needs it
Non-resident aliens who must file a US return, their spouses and dependants, and resident aliens filing on days-present grounds.
When you do not need it
If you are eligible for a Social Security number you cannot have an ITIN, and applying for one anyway will be rejected. Apply for the SSN instead.
Before you start
Have these to hand — stopping halfway to look one of them up is how a ten-minute job becomes an evening.
- A completed federal tax return to attach, in most cases
- Original or certified identity documents — a passport is the only one that stands alone
- Your foreign address
How to fill it in
Open the file in the Quire editor. Existing form fields become editable straight away; on a flat scan you can drop your own text boxes, checkboxes and dates exactly where they belong. Sign it with the Sign tool — draw, type or upload your signature — then export.
Everything happens in your browser. A tax or immigration form carries enough personal information that it has no business sitting on somebody else's server, and here it never does.
What goes wrong
- ITINs expire. One not used on a return for three consecutive years lapses, and a lapsed number delays any refund.
- The IRS wants original documents or copies certified by the issuing agency. A notarised photocopy is not accepted.
Where it goes
Follow the address or e-file route printed in the current IRS instructions for this form. Those change between tax years, so check the instructions rather than reusing last year’s envelope.
This page explains the document and helps you fill it in. It is not legal or tax advice, and it is not affiliated with any government agency.