A W-7 Form is used to apply for an individual taxpayer identification number, or ITIN, for non-citizens who aren't eligible to receive a Social Security number but need to file a federal tax return with the IRS for income from US sources.
ITINs
U.S. citizen taxpayers typically use Social Security numbers to identify themselves and their family members to the Internal Revenue Service. But some non-citizens who have U.S. tax obligations aren't eligible to receive a Social Security number. Instead, they can apply for an individual taxpayer identification number, or ITIN, by submitting Form W-7 to the IRS. The ITIN is for federal tax purposes only.
Why ITINs are necessary
In general, only people who are authorized to work in the United States are eligible to have a Social Security number. This can include both U.S. citizens and non-citizens such as U.S. nationals and permanent residents. These people use their Social Security numbers to identify themselves when filing their taxes.
But non-citizens without work authorization sometimes have to file U.S. tax returns, too—if they have income from U.S. sources, for example, or if they are entitled to a refund of withheld money under a tax treaty.
In addition, taxpayers who list non-citizen spouses or dependents on their tax return need to provide ID numbers for them. It is in situations like these where individual taxpayer identification numbers come into play.The ITIN provides the unique identifying number for the IRS to track someone in their system.
About form W-7
Form W-7 asks for the following information:
- The reason the applicant needs an ITIN
- The applicant's name, mailing address and, if different, foreign address
- The applicant's birth date and location of birth
- The country where the applicant is a citizen
- The applicant's foreign tax ID number, if they have one
- The applicant's U.S. visa number, if applicable
- Details about documents being submitted to verify the applicant's identity
How to apply
The IRS stresses that an ITIN is only for use with federal tax filings. Having one does not change a person’s residency or immigration status and does not mean someone is eligible to work in the United States. Further, you usually shouldn't apply for an ITIN until you actually need it for a tax return. To apply, submit:
- A completed copy of Form W-7
- The tax return that needs the number
- Valid identification for the person needing the number
Valid forms of ID
To receive an ITIN, a person’s ID must prove both identity and “foreign status”—that is, it must prove that the person is not a U.S. citizen. A valid passport or a certified copy of a passport typically proves both. If the person does not have a passport, then that person must supply at least two of the following documents. Some of them provide proof only of identity; others prove both foreign status and identity:
- Photo ID card from U.S. Citizenship and Immigration Services (foreign status and identity)
- Visa issued by the State Department (foreign status and identity)
- U.S. or foreign driver’s license (identity only)
- U.S. military ID card (identity only)
- Foreign military ID card (foreign status and identity)
- National ID card from a foreign country (foreign status and identity)
- Non-driver ID card issued by a U.S. state (foreign status and identity)
- Foreign voter registration card (foreign status and identity)
- Foreign birth certificate (identity; if the certificate is from a foreign country, then foreign status and identity)
- Medical records for children under 6 (identity; if from a foreign country, then foreign status and identity)
- School records for children under 18 if still a student (identity; if from a foreign country, then foreign status and identity)
The IRS reviews the W-7 and, if it approves the application, assigns an ITIN and processes the tax return.
Submitting the form
A tax return accompanied by one or more W-7 forms cannot be submitted electronically. You can submit it in person at any IRS Taxpayer Assistance Center that performs in-person document reviews; most major cities have such assistance centers, and there is at least one center in every state.
You can also submit tax returns with W-7 forms by mail to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
According to the IRS, it takes 6 to 10 weeks to obtain an ITIN. An ITIN will expire at the end of the current year if it is not used on a federal tax return in the last 3 years.
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FAQs
A W-7 Form is used to apply for an individual taxpayer identification number, or ITIN, for non-citizens who aren't eligible to receive a Social Security number but need to file a federal tax return with the IRS for income from US sources.
What is an example of a taxpayer identification number? ›
U.S. taxpayer identification numbers include a Social Security Number (SSN), which is issued to individuals, and an Employer Identification Number (EIN), which is issued to individuals or entities.
What is the application for the IRS individual taxpayer identification number? ›
You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status.
How long does it take for the IRS to process w7? ›
A18: You should allow 7 weeks from the mailing date of the Form W-7 for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30), or if you're filing from overseas.)
Can I file a W7 without a tax return? ›
Use Form W-7 for the following purposes. To apply for a new ITIN. Individuals applying for an ITIN must include a U.S. federal tax return unless they meet an exception, and the required documentation.
What is an example of the ITIN number? ›
A tax processing number, issued by the IRS, for certain resident and non-resident aliens, their spouses, and dependents; All valid ITINs are a nine-digit number in the same format as the SSN (9XX-8X-XXXX), begins with a “9” and the 4th and 5th digits range from 50 to 65, 70 to 88, 90 to 92, and 94 to 99.
What is the correct taxpayer identification number? ›
It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN). You can use the IRS's Interactive Tax Assistant tool to help determine if you should file an application to receive an Individual Taxpayer Identification Number (ITIN).
How to fill out a W7 form? ›
Form W-7 asks for the following information:
- The reason the applicant needs an ITIN.
- The applicant's name, mailing address and, if different, foreign address.
- The applicant's birth date and location of birth.
- The country where the applicant is a citizen.
- The applicant's foreign tax ID number, if they have one.
Use Form W-7 to apply for an IRS individual taxpayer identification number (ITIN). You can also use this form to renew an existing ITIN that is expiring or that has already expired.
Can I submit form w7 online? ›
Form W-7 cannot be filed electronically.
It takes approximately 7-10 weeks for the IRS to process and issue an ITIN number, which will be sent to you by mail. You can contact the IRS at 800-829-1040 to check the status of your application seven weeks after submitting Form W-7.
What documents are needed to apply for ITIN? ›
Below is the list of the only acceptable documents:
- Passport (stand-alone document) *
- National identification card (must show photo, name, current address, date of birth, and expiration date)
- U.S. driver's license.
- Civil birth certificate (required for dependents under 18 years of age)
- Foreign driver's license.
Applying for or renewing an ITIN is free if you complete the application yourself, visit an IRS Taxpayer Assistance Center, or use a Certifying Acceptance Agent that is at a nonprofit or college.
What is the Individual Taxpayer Identification Number? ›
What is an ITIN, and how does it work? An Individual Taxpayer Identification Number (ITIN) is a 9-digit number the Internal Revenue Service (IRS) issues to people filing a tax return who are not U.S. citizens and who do not have or are not eligible for a Social Security number.
Can I use my ITIN instead of SSN? ›
Individuals who do not have a SSN but do have an ITIN may be able to open interest-bearing accounts. Securing a driver's license. Some states have allowed the ITIN to be used instead of a SSN in order to receive a driver's license, driver's permit, or state identification card. Providing proof of residency.
How can I get an ITIN number quickly? ›
There are three ways to get an ITIN:
- File form W-7 with the IRS.
- Go to your local IRS Taxpayer Assistance Center.
- Go to an IRS-authorized Acceptance Agent.
A Social Security number (SSN) is a taxpayer identification number issued by the Social Security Administration. Individuals who are employed in the U.S. must have a Social Security number to file an income tax return. Your Social Security number does not expire.
Can I use SSN instead of TIN? ›
When calling on your business account, use your Tax Identification number (TIN) in place of your Social Security number (SSN) as verification. The only exception is if you're a sole proprietor. In this case, please use your SSN instead.
Is a TIN number the same as an EIN number? ›
Understanding the Difference Between an EIN and a TIN
A TIN is one that is issued by the Social Security Administration or the IRS and should be used for tax returns and other tax related documents. 2. An Employer Identification Number (EIN) is a tax ID for business entities such as LLCs and corporations.
What is the tax ID number for US citizens? ›
For most individuals, their TIN is a social security number (SSN). A foreign person, who doesn't have and can't get an SSN, must use an individual taxpayer identification number (ITIN). A foreign person may be a resident alien for income tax purposes based on days present in the United States.
