Instructions for Form W-7 (Rev. November 2023)

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Instructions for Form W-7

(Rev. November 2023)

Application for IRS Individual Taxpayer Identiﬁcation Number

(Use with the August 2019 revision of Form W-7)

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless

otherwise noted.

Contents Page

Future Developments ........................ 1

What’s New ............................... 1

Reminders ................................ 1

General Instructions ......................... 2

Purpose of Form ......................... 2

Who Is Eligible To Complete This Form ......... 2

Additional Information ..................... 3

Supporting Documentation Requirements ...... 3

Additional Documentation Requirements ....... 4

How To Apply ........................... 4

When To Apply .......................... 5

Where To Apply ......................... 6

Specific Instructions ......................... 6

Application Type ......................... 6

Reason You’re Submitting Form W-7 .......... 6

Line Instructions ......................... 8

Signature .............................. 9

Exceptions Tables .......................... 11

Future Developments

For the latest information about developments related to Form

W-7 and its instructions, such as legislation enacted after they

were published, go to IRS.gov/FormW7.

What’s New

Conversion to generic dates. We converted specific dates to

generic dates wherever possible so these instructions would

remain applicable even in years when they aren’t updated.

Line 1a. We clarify that you should properly identify your full

name.

Reminders

Renewal applications. All Form W-7 renewal applications must

include a U.S. federal tax return unless you meet an exception to

the requirement. See Exceptions Tables, later, for more

information.

Expanded discussion of allowable tax benefit. Spouses and

dependents are not eligible for an ITIN or to renew an ITIN

unless they are claimed for an allowable tax benefit or they file

their own tax return. See Allowable tax benefit, later, for more

information.

Expired ITINs. If your ITIN wasn’t included on at least one U.S.

federal tax return for the last 3 consecutive tax years, it will expire

on December 31 of the third consecutive tax year, and must be

renewed before being used again on a U.S. federal tax return.

ITINs with middle digits (the fourth and fifth positions) “70,”

“71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,”

“83,” “84,” “85,” “86,” “87,” or “88” have expired. In addition, ITINs

with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” or

“99,” IF assigned before 2013, have expired.

If you previously submitted a renewal application and it

was approved, you do not need to renew again.

Otherwise, see How To Apply, later, for more

information.

Information returns. If your ITIN is only being used on

information returns for reporting purposes, you don’t need to

renew your ITIN at this time. However, in the future, if you need to

use the ITIN to file a U.S. federal tax return, you will need to

renew the ITIN at that time.

Dependent applicants must specify their relationship to

the U.S. citizen/resident alien. An applicant who chooses

reason d must enter the relationship he or she has to the U.S.

citizen/resident alien in the designated space on Form W-7.

The passport isn’t a stand-alone document for certain de-

pendents if no date of entry into the United States is

present. A passport that doesn’t have a date of entry into the

United States won’t be accepted as a stand-alone identification

document for certain dependents. See Proof of U.S. residency

for applicants who are dependents under Supporting

Documentation Requirements, later, for more information.

Change of address. It’s important that the IRS is aware of your

current mailing address. This address is used to mail notices

about your Form W-7, including notification of your assigned

ITIN, and return your original supporting documentation. If you

move before you receive your ITIN, notify us of your current

mailing address immediately, so we may update our records. You

may send a letter to the IRS using the address under

Where To

Apply, later.

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General Instructions

What’s an ITIN. An ITIN is a nine-digit number issued by the

IRS to individuals who are required for federal tax purposes to

have a U.S. taxpayer identification number but who don’t have

and aren’t eligible to get a social security number (SSN).

Purpose of Form

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.

•

To renew an ITIN. An ITIN only needs to be renewed if it’ll be

included on a U.S. federal tax return and it’s expired. Individuals

renewing an ITIN must include a U.S. federal tax return unless

they meet an exception, and the required documentation. See

How To Apply, later, for more information on how to renew your

ITIN.

If your ITIN is only used on information returns filed with

the IRS by third parties, you don’t have to renew your

ITIN even if the ITIN has expired for purposes of filing a

U.S. federal tax return. However, in the future, if you file an

income tax return, you will need to renew your ITIN at that time.

The ITIN is for federal tax purposes only. An ITIN doesn’t

entitle you to social security benefits and doesn’t change your

immigration status or your right to work in the United States.

The ITIN can’t be used to claim certain federal tax credits.

Individuals filing tax returns using an ITIN aren’t eligible for the

earned income credit (EIC). Also, a child who has an ITIN can’t

be counted as a qualifying child in figuring the amount of the EIC.

For more information, see Pub. 596, Earned Income Credit

(EIC). Also, for tax years 2018 through 2025, a child who has an

ITIN can’t be claimed as a qualifying child for purposes of the

child tax credit and the additional child tax credit. For more

information, see Schedule 8812 (Form 1040), Credits for

Qualifying Children and Other Dependents, and its instructions.

If an ITIN is applied for on or before the due date of a return

(including extensions) and the IRS issues an ITIN as a result of

the application, the IRS will consider the ITIN as issued on or

before the due date of the return. See the instructions for your

U.S. federal tax return for more information.

The ITIN may not be required for an electing small busi-

ness trust (ESBT) election. A nonresident alien who is a

potential current beneficiary of an ESBT and who is not

otherwise required to have a taxpayer identification number for

U.S. tax purposes does not need a taxpayer identification

number to make a valid ESBT election.

Social security numbers. Don’t complete Form W-7 if you

have an SSN or if you’re eligible to get an SSN. You’re eligible for

an SSN if you’re a U.S. citizen or if you’ve been admitted by the

United States for permanent residence or U.S. employment.

To get an SSN, see Form SS-5, Application for a Social

Security Card. To get Form SS-5 or to find out if you’re eligible to

get an SSN, go to SSA.gov or contact a Social Security

Administration (SSA) office.

If you have an application for an SSN pending, don’t file Form

W-7. Complete Form W-7 only if the SSA notifies you that you’re

ineligible for an SSN.

If the SSA determines that you’re not eligible for an SSN, you

must get a letter of denial and attach it to your Form W-7. This

applies whether you’re attaching Form W-7 to your U.S. federal

tax return or not. However, students, professors, and

researchers, see information for box f, later.

Once you are issued an SSN, use it to file your tax return. Use

your SSN to file your tax return even if your SSN does not

CAUTION

authorize employment or if you have been issued an SSN that

authorizes employment and you lose your employment

authorization. An ITIN will not be issued to you once you have

been issued an SSN. If you received your SSN after previously

using an ITIN, stop using your ITIN. Use your SSN instead.

Allowable tax benefit. For tax years after December 31, 2017,

spouses and dependents are

NOT eligible for an ITIN or to

renew an ITIN unless they are claimed for an allowable tax

benefit or they file their own tax return. Spouses and dependents

must be listed on an attached U.S. federal tax return and include

the schedule or form that applies to the allowable tax benefit. An

allowable tax benefit includes a spouse filing a joint return,

head

of household (HOH), American opportunity tax credit (AOTC),

premium tax credit (PTC), child and dependent care credit

(CDCC), or credit for other dependents (ODC).

Head of household (HOH). If Form W-7 is submitted to

claim the HOH filing status, then an attached tax return that lists

the applicant as a dependent is required. Dependent applicants

must be your qualifying children or qualifying relatives and must

either:

•

Have lived with you for more than half the year (including

temporary absences), or

•

Be your parent.

See Pub. 501 for more information.

An ITIN will not be assigned or renewed for an HOH

qualifying person who is not also claimed as a

dependent on an attached tax return.

American opportunity tax credit (AOTC). If Form W-7 is

submitted to claim the AOTC, then an attached tax return and

Form 8863 that list the applicant are required. Dependent

applicants must be qualifying children or qualifying relatives of

the taxpayer who claims the AOTC. See Pub. 970 for more

information.

Premium tax credit (PTC). If Form W-7 is submitted to claim

the PTC, then an attached tax return that lists the applicant and

Form 8962 are required. See Pub. 974 for more information.

Child and dependent care credit (CDCC). If Form W-7 is

submitted to claim the CDCC, then an attached tax return and

Form 2441 that list the applicant as a qualifying person are

required. See Pub. 503 for more information.

Credit for other dependents (ODC). If Form W-7 is

submitted to claim the ODC, the applicant must be listed on an

attached tax return with the “Credit for other dependents” box

checked next to their name. Dependent applicants must be your

qualifying children or qualifying relatives who are U.S. residents

or U.S. nationals. See Schedule 8812 (Form 1040) and its

instructions for more information.

Who Is Eligible To Complete This

Form

The following individuals are eligible to complete Form W-7.

1. Any individual who isn’t eligible to get an SSN but who

must furnish a taxpayer identification number for U.S. tax

purposes or to file a U.S. federal tax return must apply for an ITIN

on Form W-7. Examples include the following.

•

A nonresident alien individual claiming reduced withholding

under an applicable income tax treaty for which an ITIN is

required (see Regulations section 1.1441-1(e)(4)(vii)(A)). Also

see Pub. 515, Withholding of Tax on Nonresident Aliens and

Foreign Entities.

•

A nonresident alien individual not eligible for an SSN who is

required to file a U.S. federal tax return or who is filing a U.S.

federal tax return only to claim a refund.

•

A nonresident alien individual not eligible for an SSN who

elects to file a joint U.S. federal tax return with a spouse who is a

U.S. citizen or resident alien. See Pub. 519, U.S. Tax Guide for

Aliens.

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•

A U.S. resident alien (based on the number of days present in

the United States, known as the “substantial presence” test) who

files a U.S. federal tax return but who isn’t eligible for an SSN.

For information about the substantial presence test, see Pub.

519.

•

A nonresident alien student, professor, or researcher who is

required to file a U.S. federal tax return but who isn’t eligible for

an SSN, or who is claiming an exception to the tax return filing

requirement. See Pub. 519.

•

An alien spouse claimed as an exemption on a U.S. federal

tax return who isn’t eligible to get an SSN. See Pub. 501,

Dependents, Standard Deduction, and Filing Information, and

Pub. 519.

A spouse can be claimed as an exemption only for tax

years prior to 2018.

•

An alien individual eligible to be claimed as a dependent on a

U.S. federal tax return but who isn’t eligible to get an SSN. Your

spouse is never considered your dependent. For more

information about whether an alien individual is eligible to be

claimed as a dependent on a U.S. federal tax return, see Pubs.

501 and 519.

Dependents can be claimed as exemptions only for tax

years prior to 2018.

•

A dependent/spouse of a nonresident alien U.S. visa holder

who isn’t eligible for an SSN. See Pub. 519.

Dependents and spouses can be claimed as exemptions

only for tax years prior to 2018.

Note. The deduction for personal exemptions was suspended

for tax years 2018 through 2025. For tax years beginning after

2017, spouses or dependents aren’t eligible for an ITIN, unless

they are claimed for an allowable tax benefit. The individual must

be listed on an attached U.S. federal tax return with the schedule

or form that applies to the allowable tax benefit. See the

instructions for your U.S. federal tax return for more information.

2. Persons who must renew their ITIN to file a U.S. federal

tax return. See Renewal of an existing ITIN under How To Apply,

later.

Additional Information

For more information, visit IRS.gov/ITIN.

Publications. See Pubs. 501, 515, 519, and 1915 for more

information.

You can visit IRS.gov/Forms to download these publications

as well as other forms at no cost. Otherwise, you can go to

IRS.gov/OrderForms to order current and prior-year forms and

instructions. Your order should be mailed to you within 10

business days. You can also call 800-TAX-FORM

(800-829-3676) if you’re in the United States to order forms and

publications.

Telephone help. If, after reading these instructions and our free

publications, you’re not sure how to complete your application or

have additional questions, call 800-829-1040 if you’re in the

United States. If you’re outside of the United States, call

267-941-1000 (not a toll-free number) for assistance.

Supporting Documentation

Requirements

Whether you are applying for a new ITIN or renewing an existing

ITIN, you must provide documentation that meets the following

requirements.

CAUTION

You must submit documentation to establish your identity

and your connection to a foreign country (“foreign status”).

Applicants claimed as dependents must also prove U.S.

residency unless the applicant is from Canada or Mexico or the

applicant is a dependent of U.S. military personnel stationed

overseas.

2. You must submit original documents, or certified copies of

these documents from the issuing agency, that support the

information provided on Form W-7. A certified copy of a

document is one that the

original issuing agency provides and

certifies as an exact copy of the original document and contains

an official stamped seal from the agency. You may be able to

request a certified copy of documents at an embassy or

consulate. However, services may vary between countries, so it’s

recommended that you contact the appropriate consulate or

embassy for specific information.

Original documents you submit will be returned to you at

the mailing address shown on your Form W-7. You don’t

need to provide a return envelope. Applicants are

permitted to include a prepaid Express Mail or courier envelope

for faster return delivery of their documents and to ensure the

secure delivery of valuable documents, such as passports. The

IRS will then return the documents in the envelope provided by

the applicant. If your original documents aren’t returned within 60

days, you can call the IRS (see

Telephone help, earlier). If you

will need your documents for any purpose within 60 days of

submitting your ITIN application, you may wish to apply in person

at an IRS Taxpayer Assistance Center or a CAA. See

Where To

Apply, later.

3. The documentation you provide must be current (that is,

not expired).

There are 13 acceptable documents, as shown in the

following table. At least one document must contain your

photograph, unless you’re a dependent under age 14 (under age

18 if a student). You may later be required by the IRS to provide a

certified translation of foreign-language documents.

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Supporting Documentation

Can be used to

establish:

Foreign

status

Identity

Passport (the only stand-alone document*) x x

U.S. Citizenship and Immigration Services (USCIS)

photo identification x x

Visa issued by the U.S. Department of State x x

U.S. driver’s license x

U.S. military identification card x

Foreign driver’s license x

Foreign military identification card x x

National identification card (must contain name,

photograph, address, date of birth, and expiration date) x x

U.S. state identification card x

Foreign voter’s registration card x x

Civil birth certificate x** x

Medical records (valid only for dependents under age 6) x** x

School records (valid only for a dependent under age

18, if a student) x** x

* Applicants claimed as dependents who need to prove U.S. residency must

provide additional original documentation if the passport doesn’t have a date

of entry into the United States. See Proof of U.S. residency for applicants who

are dependents below.

** May be used to establish foreign status only if documents are foreign.

If you submit an original valid passport or a certified copy from

the issuing agency, you don’t need to submit any other

documents from the table, unless the passport is for a

dependent and it doesn’t include a date of entry into the United

States.

Proof of U.S. residency for applicants who are

dependents. A passport that doesn’t have a date of entry into

the United States won’t be accepted as a stand-alone

identification document for dependents, unless they are from

Canada or Mexico, or are dependents of U.S. military personnel

stationed overseas. In these cases, applicants will be required to

submit at least one of the following original documents in

addition to the passport to prove U.S. residency.

•

If under 6 years of age: A U.S. medical record, U.S. school

record, or U.S. state identification card that lists the applicant’s

name and U.S. address, or a U.S. visa.

•

If at least 6 years of age but under 18 years of age: A U.S.

school record, U.S. state identification card or driver’s license

that lists the applicant’s name and U.S. address, or a U.S. visa.

•

If 18 years of age or older: A U.S. school record, rental

statement from a U.S. property, utility bill for a U.S. property, or a

U.S. bank statement, U.S. state identification card or driver’s

license that lists the applicant’s name and U.S. address, or a

U.S. visa.

If you check box d for a dependent of a U.S. citizen or

resident alien, then you may submit an original valid passport (or

a certified copy from the issuing agency) without any other

documents to prove your “foreign status” or “identity” only if the

passport has a date of entry into the United States. Otherwise,

you must submit one of the additional documents listed earlier in

the “Supporting Documentation” table with your passport to

prove residency. If you don’t have one of the additional

documents listed earlier in the “Supporting Documentation” table

to submit with your passport, you can’t use your passport as a

stand-alone supporting document and must submit at least two

types of documents listed in the “Supporting Documentation”

table that prove residency, identity, and foreign status, and that

meet the photograph requirement explained earlier.

Additional Documentation Requirements

Civil birth certificate. An original birth certificate is required

if the applicant is under age 18 and hasn’t provided a valid

passport. Civil birth certificates are considered current at all

times because they don’t contain an expiration date.

Passports and national identification cards. These

documents will be considered current only if their expiration date

hasn’t passed prior to the date the Form W-7 is submitted.

Note. Certified copies of a passport from the issuing agency

must include the U.S. visa pages if a visa is required for your

Form W-7 application.

Medical records. Medical records will be accepted for

dependents under 6 years of age. A medical record consists

only of a shot/immunization record that documents the patient's

name and chronological dates of the patient's medical history

and care. The medical record must contain the child’s name,

date of birth, and verifiable address. Shot/immunization records

will be accepted only if they document the applicant’s name and

chronological dates of the applicant’s medical history and care.

In addition, the medical record must document the name,

address, and phone number of the doctor, hospital, or clinic

where treatment was last administered. If this information isn’t

printed on the medical record, the medical record must be

accompanied by a dated letter providing the required information

on official letterhead from the federal authority, physician,

hospital, or clinic that administered the latest care of the child.

The medical record must be dated no more than 12 months

before the date of the Form W-7 application. If the passport

doesn’t have a date of entry into the United States, the medical

record must be from a U.S. facility, unless the applicant is a

dependent of U.S. military personnel stationed overseas

or is

from Canada or Mexico and the applicant is claimed for an

allowable tax benefit.

School records. School records will be accepted only if they

are for a school term ending no more than 12 months from the

date of the Form W-7 application. The school record must

consist of an official report card or transcript issued by the

school or the equivalent of a Ministry of Education. The school

record must also be signed by a school official or ministry

official. The record must be dated and contain the student’s

name, coursework with grades (unless under age 6), date of

grading period(s) (unless under age 6) for a term ending no more

than 12 months from the date of the Form W-7 application, and

school name and address. If the passport doesn’t have a date of

entry into the United States, the school record must be from a

U.S. facility, unless the applicant is a dependent of U.S. military

personnel stationed overseas

or is from Canada or Mexico and

the applicant is claimed for an allowable tax benefit.

How To Apply

Follow the guidelines below if you’re applying for a new ITIN or

renewing an existing ITIN.

For your convenience, you can access fillable Form W-7

at IRS.gov/pub/irs-pdf/fw7.pdf, complete, print, then sign

the Form W-7.

Note. Keep a copy of your application for your records.

Applying for an ITIN for the first time. If you’ve never had an

ITIN before and are submitting an application for a new ITIN,

include the following in your

Application Package.

1. Your completed Form W-7.

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Note. If you submit a Form W-7, all future ITIN notices and

correspondence that you receive will be in English. If you prefer

to receive them in Spanish, submit Form W-7(SP).

2. Your original tax return(s) for which the ITIN is needed.

Attach Form W-7 to the front of your tax return. If you’re applying

for more than one ITIN for the same tax return (such as for a

spouse or dependent(s)), attach all Forms W-7 to the same tax

return. Leave the area of the SSN blank on the tax return for

each person who is applying for an ITIN. After your Forms W-7

have been processed, the IRS will assign an ITIN to the return

and process the return.

There are exceptions to the requirement to include a

U.S. federal tax return. If you claim one of these

exceptions, you must submit the documentation required

instead of a tax return. See Exceptions Tables, later.

3. Original documents, or certified copies of these

documents from the issuing agency, required to support the

information provided on Form W-7. The required supporting

documentation must be consistent with each applicant’s

information provided on Form W-7. For example, the name, date

of birth, and country(ies) of citizenship shown in the

documentation must be the same as on Form W-7, lines 1a, 1b,

4, and 6a. See

Supporting Documentation Requirements,

earlier, for a list of the documents to be submitted with your

application package.

Renewal of an existing ITIN. If your ITIN has expired and the

ITIN will be included on a U.S. federal tax return, follow the

guidelines below to submit your renewal application. If your ITIN

won’t be included on a U.S. federal tax return, you don’t need to

renew your ITIN at this time.

If you don’t renew the expired ITIN and you file a

U.S. federal tax return with the expired ITIN, there

may be a delay in processing your tax return.

Include the following in your Renewal Application Package.

1. Your completed Form W-7. You must check a check box

in the Application type box at the top of page 1 indicating the

reason you’re completing the Form W-7 even if you’re applying to

renew your ITIN.

2. Your original tax return(s) you’re filing, and on which the

ITIN is listed. Attach Form W-7 to the front of your tax return. If

you’re renewing more than one ITIN for the same tax return

(such as for a spouse or dependent(s)), attach all Forms W-7 to

the same tax return. After your Forms W-7 have been processed,

the IRS will process the return.

3. Original documents, or certified copies of these

documents from the issuing agency, required to support the

information provided on Form W-7. The required supporting

documentation must be consistent with each applicant’s

information provided on Form W-7. For example, the name, date

of birth, and country(ies) of citizenship shown in the

documentation must be the same as on Form W-7, lines 1a, 1b,

4, and 6a. See

Supporting Documentation Requirements,

earlier, for a list of the documents to be submitted with your

renewal application package.

Spouses and dependents who renew their ITIN to be

claimed for an allowable tax benefit must be listed on an

attached U.S. federal tax return with the schedule or

form that applies to the allowable benefit or, in the case of the

credit for other dependents, the box next to their name must be

checked on the attached tax return.

Certified copies. You can submit copies of original documents

if you do any of the following.

•

Have the copies certified by the issuing agency.

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CAUTION

•

Have the officers at U.S. embassies and consulates overseas

provide certification and authentication services. Contact the

Consular Section, American Citizens Services of the U.S.

Embassy or Consulate in advance to determine the hours of

operation for these services.

Deceased taxpayers. When requesting an ITIN for a deceased

taxpayer, the deceased must meet all of the requirements

established to get an ITIN. Also, you must write “Deceased” and

the date of death across the top of the Form W-7 and include the

documentation shown in the following chart.

IF you’re: THEN you must include:

The surviving spouse

filing an original or

amended joint return with

their deceased spouse

•

Form W-7,

•

A U.S. individual income tax return, and

•

Documentation substantiating the identity

and foreign status of the deceased.

The court-appointed

executor or administrator

of the deceased’s estate

filing an original tax return

on behalf of the deceased

•

Form W-7,

•

A U.S. individual income tax return,

•

Documentation substantiating the identity

and foreign status of the deceased*, and

•

A court certificate showing your appointment.

Neither the surviving

spouse nor the

court-appointed executor

or administrator of the

deceased’s estate

•

Form W-7,

•

A U.S. individual income tax return,

•

Documentation substantiating the identity

and foreign status of the deceased*,

•

Form 1310 (if a refund is due), and

•

A copy of the certificate of death.

* If Form W-7 is for a deceased individual under 18 years of age, one of the

documents proving identity, foreign status, and/or U.S. residency must be a

birth certificate, unless a passport with a date of entry into the United States is

submitted.

ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).

If you’re filing an application for an extension of time to file using

Form 4868, or making an estimated tax payment using Form

1040-ES or Form 1040-ES (NR), don’t file Form W-7 with those

forms. Enter “ITIN TO BE REQUESTED” wherever your SSN or

ITIN is requested. An ITIN will be issued only after you file a tax

return and meet all other requirements.

If you attached your tax return to your Form W-7, leave

the area of the SSN blank on the new tax return for each

person who is applying for an ITIN.

When To Apply

First-time ITIN applications. If you’re applying for a new ITIN,

complete and attach Form W-7 to the front of your tax return and

file your application package with your tax return for which the

ITIN is needed on or before the due date for the return. If you’re

unable to file your tax return by the due date, you must file an

application for an extension of time to file by the due date of the

return. Failure to timely file the tax return with a complete Form

W-7 and required documentation may result in the denial of

refundable credits, such as the additional child tax credit

(available for tax years prior to 2018) and the American

opportunity tax credit, if you otherwise qualify. Don’t file your tax

return without Form W-7 and required documentation.

If you meet one of the exceptions described in Exceptions

Tables at the end of these instructions, you may complete and

submit Form W-7 at any time.

You can’t electronically file (e-file) a return using an ITIN

in the calendar year the ITIN is assigned. If you need to

file multiple-year returns, you can attach them all to your

Form W-7 and submit them to the IRS using one of the methods

described later in Where To Apply. Once your ITIN is assigned,

you can e-file returns in the following years. For example, if you

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apply for and receive an ITIN this year, you may not e-file any tax

return using that ITIN (including prior-year returns) until next

year.

Renewal ITIN applications. If you’re renewing an existing ITIN,

you must submit your Form W-7 renewal application with your

U.S. federal tax return using one of the methods described below

in Where To Apply. Spouses and dependents who renew their

ITIN must be listed on an attached U.S. federal tax return with

the schedule or form that applies to the allowable tax benefit. If

you don’t renew your expired ITIN and you file a U.S. federal tax

return with the expired ITIN, there may be a delay in processing

your tax return.

Where To Apply

By mail. Mail Form W-7, your tax return (if applicable) or other

documents required by an exception, and the documentation

described under

Supporting Documentation Requirements,

earlier, to:

Internal Revenue Service

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

If you mail your application, don’t use the mailing

address in the instructions for your tax return (for

example, Form 1040-NR). Your tax return will be

processed after it is mailed as part of your application package

to the address in these instructions.

By private delivery services. If you use a private delivery

service, submit your Form W-7, your tax return (if applicable) or

other documents required by an exception, and the

documentation described under Supporting Documentation

Requirements, earlier, to:

Internal Revenue Service

ITIN Operation

Mail Stop 6090-AUSC

3651 S. Interregional, Hwy 35

Austin, TX 78741-0000

The private delivery service can tell you how to get written

proof of the mailing date.

In person. You can apply for your ITIN by visiting designated

IRS Taxpayer Assistance Centers (TACs). They can verify

original documentation and certified copies of the

documentation from the issuing agency for primary and

secondary applicants and their dependents. For dependents,

TACs can verify passports, national identification cards, and birth

certificates. These documents will be returned to you

immediately. Service at TACs is by appointment only.

Appointments can be scheduled by calling 844-545-5640. See

IRS.gov/W7DocumentVerification for a list of designated TACs

that offer ITIN document authentication service. TACs that don’t

offer ITIN document authentication service will mail the original

documents, Form W-7, and the tax return to the IRS Austin

Service Center for processing.

Through an acceptance agent. You can also apply through

one of the two types of acceptance agents authorized by the

IRS.

1. Acceptance Agent (AA).

2. Certifying Acceptance Agent (CAA).

Note. AAs and CAAs are available both domestically and

abroad.

CAUTION

Acceptance Agent (AA).

An AA can help you complete and

file Form W-7. To get a list of agents, visit IRS.gov and enter

“acceptance agent program” in the search box. An AA will need

to submit original documentation or certified copies of the

documentation from the issuing agency to the IRS for all

applicants.

Certifying Acceptance Agent (CAA). A CAA can verify

original documentation and certified copies of the

documentation from the issuing agency for primary and

secondary applicants and their dependents, except for foreign

military identification cards. For dependents, CAAs can

only

verify passports and birth certificates. The CAA will return the

documentation immediately after reviewing its authenticity.

Processing times. Allow 7 weeks 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). If you haven’t received

your ITIN or correspondence at the end of that time, you can call

the IRS to find out the status of your application (see

Telephone

help, earlier).

Specific Instructions

If you’re completing this form for someone else, answer the

questions as they apply to that individual.

Application Type

Check the applicable box to indicate if you’re:

1. a first-time applicant applying for a new ITIN, or

2. seeking to renew an ITIN that you already have.

If you check Renew an existing ITIN, you must answer the

question on line 6e and include your ITIN information on line 6f.

See the instructions for lines 6e and 6f for more information.

Reason You’re Submitting Form W-7

You must check the box to indicate the reason you’re

completing Form W-7 even if you’re applying to renew your

ITIN. If more than one box applies to you, check the box that

best explains your reason for submitting Form W-7. A selection

must be made in this section.

Note. If you check box a or f, then box h may also be checked. If

applicable, you must also enter the treaty country and treaty

article. For more information on treaties, see Pub. 901, U.S. Tax

Treaties.

a. Nonresident alien required to get an ITIN to claim tax

treaty benefit. Certain nonresident aliens must get an ITIN to

claim certain tax treaty benefits even if they don’t have to file a

U.S. federal tax return. If you check this box to claim the benefits

of a U.S. income tax treaty with a foreign country, also check box

h. On the dotted line next to box h, enter the appropriate

designation for Exception 1 or 2, whichever applies (see

Exception 1 and Exception 2, later). Identify the exception by its

number, alpha subsection, and category under which you’re

applying (for example, enter “Exception 1d-Pension Income” or

“Exception 2d-Gambling Winnings”). Also, enter the name of the

treaty country and treaty article number in the appropriate entry

spaces below box h and attach the documents required under

whichever exception applies. For more details on tax treaties,

see Pub. 901.

b. Nonresident alien filing a U.S. federal tax return. This

category includes:

•

A nonresident alien who must file a U.S. federal tax return to

report income effectively or not effectively connected with the

conduct of a trade or business in the United States, and

•

A nonresident alien who is filing a U.S. federal tax return only

to get a refund. See Pub. 519.

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If you choose reason b, you must provide a complete

foreign address on line 3.

c. U.S. resident alien (based on days present in the United

States) filing a U.S. federal tax return. A foreign individual

living or present in the United States for a certain number of days

(that is, meeting the test known as the “substantial presence”

test) who doesn’t have permission to work from the USCIS, and

is ineligible for an SSN, may still be required to file a U.S. federal

tax return. These individuals must check this box and include a

date of entry into the United States on line 6d. For information

about the substantial presence test, see Pub. 519.

d. Dependent of U.S. citizen/resident alien. This is an

individual who can be claimed as a dependent on a U.S. federal

tax return and isn’t eligible to get an SSN. Your spouse is never

considered your dependent. See Pubs. 501 and 519.

Dependents of U.S. military personnel can submit original

documents, certified copies or notarized copies of identification

documents. A copy of the servicemember’s U.S. military ID will

be required or the applicant must be applying from an overseas

APO/FPO address. A copy of the servicemember’s U.S. military

ID is required to be included with the application if the

documents are notarized.

If you’re applying for an ITIN under this category, you must

provide the relationship (for example, parent, child, grandchild,

etc.) of the dependent to the U.S. citizen/resident alien. Enter the

information on the dotted line in the space provided.

Also, if you’re applying for an ITIN under this category, you

must provide the full name and SSN or ITIN of the U.S. citizen/

resident alien. Enter the information on the dotted line in the

space provided and include a date of entry into the United States

on line 6d, unless the applicant is a dependent of U.S. military

personnel stationed overseas

or is from Canada or Mexico and

the applicant is claimed for an allowable tax benefit.

Note. If you live abroad and requested an adoption taxpayer

identification number (ATIN) for a foreign child you adopted or

who has been legally placed in your home pending adoption and

that request was denied, your dependent may be eligible for an

ITIN. When submitting your Form W-7, make sure that you

include a copy of the legal documents verifying your relationship

to the child.

Dependents can be claimed as personal exemptions

only for tax years prior to 2018. However, the credit for

other dependents (ODC) for your child and other

qualifying relatives (excluding your spouse) who live in the

United States may be available. See the instructions for your

U.S. federal tax return for more information.

e. Spouse of U.S. citizen/resident alien. This category

includes:

•

A resident or nonresident alien spouse who isn’t filing a U.S.

federal tax return (including a joint return) and who isn’t eligible

to get an SSN but who, as a spouse, is claimed as an exemption;

and

•

A resident or nonresident alien spouse who isn’t eligible to get

an SSN but who is electing to file a U.S. federal tax return jointly

with a spouse who is a U.S. citizen or resident alien. For more

information about this category, see Pubs. 501 and 519.

Spouses of U.S. military personnel can submit original

documents, certified copies, or notarized copies of identification

documents. A copy of the servicemember’s U.S. military ID will

be required or the applicant must be applying from an overseas

APO/FPO address. A copy of the servicemember’s U.S. military

ID is required to be included with the application if the

documents are notarized.

CAUTION

If you’re applying for an ITIN under this category, you

must

provide the full name and SSN or ITIN of the U.S. citizen/

resident alien. Enter the information on the dotted line in the

space provided.

A spouse can be claimed as a personal exemption only

for tax years prior to 2018.

f. Nonresident alien student, professor, or researcher filing

a U.S. federal tax return or claiming an exception. This is an

individual who hasn’t abandoned his or her residence in a

foreign country and who is a bona fide student, professor, or

researcher coming temporarily to the United States solely to

attend classes at a recognized institution of education, to teach,

or to perform research. For more information about the U.S. tax

rules that apply to foreign students, professors, or researchers,

see Pub. 519.

If you check this box, you must complete lines 6a, 6c, 6d, and

6g, and provide your passport with a valid U.S. visa. No U.S. visa

needs to be provided if the foreign address is Canada, Mexico,

or Bermuda. If you’re present in the United States on a

work-related visa (F-1, J-1, or M-1), but won’t be employed (that

is, your presence in the United States is study related), you can

choose to attach a letter from the Designated School Official

(DSO) or Responsible Officer (RO) instead of applying to the

SSA for an SSN. The letter must clearly state that you won’t be

securing employment while in the United States and your

presence here is solely study related. This letter can be

submitted instead of a Social Security Administration denial

letter if you’re filing a tax return with this Form W-7 or claiming

Exception 2 (explained later).

Nonresident alien students and exchange visitors, their

spouses, and dependents under the Student Exchange Visitors

Program (SEVP) claiming Exception 2 (no tax return attached)

can have their original ID certified by an SEVP-approved

institution, rather than mailing originals to the IRS. These are

individuals admitted to the United States under an F, J, or M visa

who receive taxable scholarships, fellowships, or other grants.

If you check this box to claim an exception under the benefits

of a U.S. income tax treaty with a foreign country, also check box

h. On the dotted line next to box h, enter the appropriate

designation for

Exception 2, explained later. Identify the

exception by its number, alpha subsection, and category under

which you’re applying (for example, enter “Exception

2b-Scholarship Income and claiming tax treaty benefits” or

“Exception 2c-Scholarship Income”). Also, enter the name of the

treaty country and the treaty article number in the appropriate

entry spaces below box h (if applicable) and attach the

documents required under

Exception 2.

g. Dependent/spouse of a nonresident alien holding a U.S.

visa. This is an individual who can be claimed as a dependent

for any tax year, or is a spouse on a U.S. federal tax return for a

tax year before 2018, who is unable, or not eligible, to get an

SSN, and who has entered the United States with a nonresident

alien who holds a U.S. visa. If you apply for an ITIN under this

category, remember to attach a copy of your visa to your Form

W-7 and include a date of entry into the United States on line 6d.

Dependents and spouses can be claimed as personal

exemptions only for tax years prior to 2018.

h. Other. If the reason for your ITIN request isn’t described in

boxes a through g, check this box. Describe in detail your reason

for requesting an ITIN and attach supporting documents.

Frequently, third parties (such as banks and other financial

institutions) that are subject to information-reporting and

withholding requirements will request an ITIN from you to enable

them to file information returns required by law. If you’re

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requesting an ITIN for this reason, you may be able to claim one

of the exceptions described later. Enter on the dotted line next to

box h the exception that applies to you. Identify the exception by

its number, alpha subsection (if applicable), and category under

which you’re applying (for example, enter “Exception

1a-Partnership Income” or “Exception 3-Mortgage Interest”).

Examples of completed Forms W-7 for “Exceptions” can be

found in Pub. 1915. You won’t need to attach a tax return to your

Form W-7.

Exception 1. Passive income—third-party withholding or

tax treaty benefits. This exception may apply if you’re the

recipient of partnership income, interest income, annuity income,

rental income, or other passive income that’s subject to

third-party withholding or covered by tax treaty benefits. See

Exceptions Tables, later, for more details on Exception 1.

Information returns applicable to Exception 1 may include the

following.

•

Form 1042-S, Foreign Person’s U.S. Source Income Subject

to Withholding.

•

Form 1099-INT, Interest Income.

•

Form 1099-MISC, Miscellaneous Information.

•

Form 8805, Foreign Partner’s Information Statement of

Section 1446 Withholding Tax.

•

Schedule K-1 (Form 1065), Partner’s Share of Income,

Deductions, Credits, etc.

Applicants receiving compensation for personal services

performed in the United States, or issued a U.S. visa

that’s valid for employment, should first apply for an SSN

with the SSA. Unless you’re denied an SSN by the SSA and

attach the denial letter to your Form W-7, you aren’t eligible for

an ITIN.

If you’re required to file a federal tax return, then you

aren’t eligible for Exception 1.

Exception 2. Other income. This exception may apply if:

1. You’re claiming the benefits of a U.S. income tax treaty

with a foreign country and you receive any of the following.

a. Wages, salary, compensation, and honoraria payments;

b. Scholarships, fellowships, and grants; and/or

c. Gambling income; or

2. You’re receiving taxable scholarship, fellowship, or grant

income, but not claiming the benefits of an income tax treaty.

See Exceptions Tables, later, for more details on Exception 2.

Information returns applicable to Exception 2 may include Form

1042-S.

Exception 3. Mortgage interest—third-party reporting.

This exception may apply if you have a home mortgage loan on

real property you own in the United States that’s subject to

third-party reporting of mortgage interest. See Exceptions

Tables, later, for more details on Exception 3. Information returns

applicable to Exception 3 may include Form 1098, Mortgage

Interest Statement.

Exception 4. Dispositions by a foreign person of U.S. real

property interest—third-party withholding. This exception

may apply if you’re a party to a disposition of a U.S. real property

interest by a foreign person, which is generally subject to

withholding by the transferee or buyer (withholding agent). This

exception may also apply if you have a notice of non-recognition

under Regulations section 1.1445-2(d)(2). See Exceptions

Tables, later, for more details on Exception 4.

Information returns applicable to Exception 4 may include the

following.

•

Form 8288, U.S. Withholding Tax Return for Certain

Dispositions by Foreign Persons.

CAUTION

•

Form 8288-A, Statement of Withholding on Certain

Dispositions by Foreign Persons.

•

Form 8288-B, Application for Withholding Certificate for

Dispositions by Foreign Persons of U.S. Real Property Interests.

Exception 5. Treasury Decision (T.D.) 9363. This exception

may apply if you have an IRS reporting requirement as a

non-U.S. representative of a foreign corporation who needs to

obtain an ITIN for the purpose of meeting their e-filing

requirement under T.D. 9363 and you are submitting Form W-7.

See

Exceptions Tables, later, for more details on Exception 5.

If you’re applying for an ITIN under this exception, enter

“Exception 5, T.D. 9363” on the dotted line next to box h.

Line Instructions

Enter “N/A” (not applicable) on all sections of each line that don’t

apply to you.

Don’t leave any section blank. For example, line 4

should have three separate entries.

Line 1a. Enter your legal name on line 1a as it appears on your

identifying documents. Be sure to properly identify your first,

middle, and last names. This entry should reflect your name as

it’ll appear on a U.S. federal tax return.

Note. If you’re renewing your ITIN and your legal name has

changed since the original assignment of your ITIN, you’ll need

to submit documentation to support your legal name change,

such as your marriage certificate or a court order, which may

include a divorce decree. Attach supporting documentation to

Form W-7.

Your ITIN will be established using this name. If you don’t

use this name on the U.S. federal tax return, the

processing of the U.S. federal tax return may be delayed.

Line 1b. Enter your name as it appears on your birth certificate

if it’s different from your entry on line 1a.

Line 2. Enter your complete mailing address on line 2. This is

the address the IRS will use to return your original documents

and send written notification of your ITIN application status.

The IRS won’t use the address you enter to update its records

for other purposes unless you include a U.S. federal tax return

with your Form W-7. If you aren’t including a U.S. federal tax

return with your Form W-7 and you changed your home mailing

address since you filed your last U.S. federal tax return, also file

Form 8822, Change of Address, with the IRS at the address

listed in the Form 8822 instructions.

Note. If the U.S. Postal Service won’t deliver mail to your

physical location, enter the U.S. Postal Service’s post office box

number for your mailing address. Contact your local U.S. Post

Office for more information. Don’t use a post office box owned

and operated by a private firm or company.

Line 3. Enter your complete foreign (non-U.S.) address in the

country where you permanently or normally reside, even if it’s the

same as the address on line 2. If you no longer have a

permanent foreign residence due to your relocation to the United

States, enter only the foreign country where you last resided on

line 3. If you’re claiming a benefit under an income tax treaty with

the United States, the income tax treaty country must be the

same as the country listed on line 3.

If you choose reason b, you must provide a complete

foreign address on line 3.

Don’t use a post office box or an “in care of” (c/o)

address instead of a street address on line 2 if you’re

entering just a “country” name on line 3. If you do, your

application may be rejected.

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Line 4. Enter your date of birth in the month/day/year (MM/DD/

YYYY) format, where MM = 1 to 12 and DD = 1 to 31. To be

eligible for an ITIN, your birth country must be recognized as a

foreign country by the U.S. Department of State.

Line 6a. Enter the country or countries (in the case of dual

citizenship) in which you’re a citizen. Enter the complete country

name; don’t abbreviate.

Line 6b. If your country of residence for tax purposes has

issued you a tax identification number, enter that number on

line 6b. For example, if you’re a resident of Canada, enter your

Canadian social security number (known as the Canadian Social

Insurance Number).

Line 6c. Enter only U.S. nonimmigrant visa information. Include

the USCIS classification, number of the U.S. visa, and the

expiration date in month/day/year format. For example, if you

have an F-1/F-2 visa with the number 123456, enter, in the entry

space, F-1/F-2 and 123456, followed by the visa’s expiration

date in MM/DD/YYYY format. Individuals in possession of an

I-20/I-94 document(s) should attach a copy to their Form W-7.

Line 6d. Check the box indicating the type of document(s)

you’re submitting to prove your identity. Enter the name of the

state or country or other issuer, the identification number (if any)

appearing on the document(s), the expiration date, and the date

on which you entered the United States. Dates must be entered

in the month/day/year format.

Note. If you’re submitting a passport, or a certified copy of a

passport from the issuing agency, no other documentation is

required to prove your identity and foreign status. Ensure any

visa information shown on the passport is entered on line 6c and

the pages of the passport showing the U.S. visa (if a visa is

required for your Form W-7) are included with your Form W-7. A

passport that doesn’t have a date of entry into the United States

will no longer be accepted as a stand-alone identification

document for dependents, unless the dependents are from

Canada, Mexico, or are dependents of U.S. military personnel

stationed overseas.

If you’re submitting more than one document, enter only the

information for the first document on this line. Attach a separate

sheet showing the required information for the additional

document(s). On the separate sheet, be sure to write your name

and “Form W-7” at the top.

The “Date of entry into the United States” must contain

the complete date on which you entered the country for

the purpose for which you’re requesting an ITIN (if

applicable). If you’ve never entered the United States, enter

“Never entered the United States” on this line. A passport

without an entry date doesn’t prove U.S. residency and may not

be used as a stand-alone document for certain dependents. See

Supporting Documentation Requirements, earlier.

Example. You entered the United States last year to work.

You want to file a tax return for the income you earned in the

United States that year. You aren’t eligible to get a social security

number. You file Form W-7 with your tax return for that year. On

line 6d of your Form W-7, enter, as the “Date of entry into the

United States,” the month, day, and year you entered the United

States in MM/DD/YYYY format.

Line 6e. If you ever received an ITIN and/or an Internal Revenue

Service Number (IRSN), check the “Yes” box and complete

line 6f. If you never had an ITIN or an IRSN, or if you don’t know

your ITIN or IRSN, check the No/Don’t know box.

An IRSN is a nine-digit number issued by the IRS to persons

who file a return or make a payment without providing a taxpayer

identification number. You would’ve been issued this number if

you filed a U.S. federal tax return and didn’t have an SSN. This

CAUTION

IRSN will appear on any correspondence the IRS sent you

concerning that return.

If you’re submitting Form W-7 to renew your ITIN, you must

include your previously assigned ITIN on line 6f to avoid delays

in processing your Form W-7.

Line 6f. If you have an ITIN and/or an IRSN, list them in the

space(s) provided. Identify your first, middle, and last name

under which the ITIN and/or IRSN was issued. If you were issued

more than one IRSN, attach a separate sheet listing all the

IRSNs you received. On the separate sheet, be sure to write your

name and “Form W-7” at the top.

If you’re submitting Form W-7 to renew your ITIN, the name

under which you applied for your ITIN must be included on line 6f

to avoid delays in processing your Form W-7.

Note. If you’re renewing your ITIN and your legal name has

changed since the original assignment of your ITIN, you’ll need

to submit documentation to support your legal name change,

such as your marriage certificate or a court order, which may

include a divorce decree. Attach supporting documentation to

Form W-7.

Line 6g. If you checked reason f, you must enter the name of

the educational institution and the city and state in which it’s

located. You must also enter your length of stay in the United

States.

If you’re temporarily in the United States for business

purposes, you must enter the name of the company with whom

you’re conducting your business and the city and state in which

it’s located. You must also enter your length of stay in the United

States.

Signature

Who Can Sign Form W-7

Generally, the applicant is required to sign Form W-7. The

following are exceptions to this requirement.

Applicant is a dependent under 18 years of age. If the

applicant is a dependent under 18 years of age, his or her parent

or court-appointed guardian can sign if the child can’t sign. The

parent or court-appointed guardian must type or print his or her

name in the space provided and check the appropriate box that

indicates his or her relationship to the applicant. If the individual

is signing as a court-appointed guardian, a copy of the

court-appointment papers showing the legal guardianship must

be attached.

Adults, other than a parent or court-appointed guardian, can

sign Form W-7 only if a Form 2848, Power of Attorney and

Declaration of Representative, has been signed by a parent or

court-appointed guardian authorizing the individual to sign for

the applicant.

Applicant is a dependent 18 years of age or older. If an

applicant is 18 years of age or older, the applicant or a

court-appointed guardian can sign or appoint a parent or another

individual to sign. The individual (if other than the applicant)

must type or print their name in the space provided and check

the appropriate box that indicates their relationship to the

applicant. If the individual is signing as a court-appointed

guardian, a copy of the court-appointment papers showing the

legal guardianship must be attached. Individuals other than the

applicant or a court-appointed guardian must attach a Form

2848 from the applicant or court-appointed guardian authorizing

them to sign the Form W-7.

A spouse can’t sign for his or her spouse, unless the

Power of attorney box is checked and Form 2848 has

been attached to Form W-7.

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Applicant can’t sign their name. If an applicant can’t sign his

or her name, then the applicant must sign his or her mark (for

example, an “X” or a thumbprint) in the presence of a witness.

The witness’s signature is also required and must be identified

as that of a witness.

Note. All Powers of Attorney (POAs) submitted to the IRS must

be in English. Any POAs received in a foreign language will be

considered invalid unless accompanied by a certified English

translation. The POA must clearly state the purpose for which it’s

intended under the

Acts authorized section. For more

information, go to IRS.gov.

Acceptance Agent’s Use ONLY

Complete all fields as appropriate and enter the eight-digit office

code that was issued to you by the ITIN Program Office.

Paperwork Reduction Act Notice. We ask for the information

on this form to carry out the Internal Revenue laws of the United

States. You are required to give us the information. We need it to

ensure that you are complying with these laws and to allow us to

figure and collect the right amount of tax.

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by Internal Revenue

Code section 6103.

The average time and expenses required to complete and file

this form will vary depending on individual circumstances. For

the estimated averages, see the instructions for your income tax

return.

If you have suggestions for making this form simpler, we

would be happy to hear from you. See the instructions for your

income tax return.

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Instructions for Form W-7 (Rev. November 2023)

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Exceptions Tables

Exception #1

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third-Party

Withholding on

Passive Income

Persons who are eligible to claim Exception 1 include:

Documentation you must submit if you’re eligible to

claim Exception 1:

1(a) Individuals who are partners of a U.S. or foreign

partnership that invests in the United States and that owns

assets that generate income subject to IRS

information-reporting and federal tax withholding

requirements; or

1(a) A copy of the portion of the partnership or LLC

agreement displaying the partnership’s employer

identification number and showing that you’re a partner in

the partnership that’s conducting business in the United

States.

1(b) Individuals who have opened an interest-bearing

bank deposit account that generates income that’s

effectively connected with their U.S. trade or business and

is subject to IRS information reporting and/or federal tax

withholding; or

1(b) An original signed letter from the bank on its official

letterhead, displaying your name and stating that you’ve

opened a business account that’s subject to IRS information

reporting and/or federal tax withholding on the interest

generated during the current tax year.

1(c) Individuals who are “resident aliens” for tax purposes

and have opened an interest-bearing bank deposit

account that generates income subject to IRS information

reporting and/or federal tax withholding; or

1(c) An original signed letter from the bank on its official

letterhead, displaying your name and stating that you’ve

opened an individual deposit account that’s subject to IRS

information reporting and/or federal tax withholding on the

interest generated during the current tax year.

1(d) Individuals who are receiving distributions during the

current tax year of income such as pensions, annuities,

rental income, royalties, dividends, etc., and are required

to provide an ITIN to the withholding agent (for example,

an investment company, insurance company, financial

institution, etc.) for the purposes of tax withholding and/or

reporting requirements.

1(d) An original document or signed letter from the

withholding agent, on official letterhead, showing your name

and verifying that an ITIN is required to make distributions to

you during the current tax year that are subject to IRS

information reporting and/or federal tax withholding.

Self-generated income statements will only be accepted with

a copy of the contract or a letter with a postmarked envelope

addressed from the withholding agent.

Exception #2

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

2(a). Wages,

Salary,

Compensation,

and Honoraria

Payments

Persons who are eligible to claim Exception 2(a)

include:

Documentation you must submit if you’re eligible to

claim Exception 2(a):

Individuals claiming the benefits of a tax treaty who:

Claiming the

benefits of a tax

treaty

•

Are either exempt or subject to a reduced rate of

withholding of tax on their wages, salary, compensation,

and honoraria payments;

and

•

Will be submitting Form 8233 to the payer of the income.

•

An original letter of employment from the payer of the

income; or

•

A copy of the employment contract; or

•

A letter requesting your presence for a speaking

engagement, etc.;

along with:

•

Evidence (information) on the Form W-7 that you’re

entitled to claim the benefits of a tax treaty, and

•

A copy of the completed withholding agent’s portion of

Form 8233 attached to Form W-7.

Instructions for Form W-7 (Rev. November 2023)

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Exceptions Tables (continued)

Exception #2 (continued)

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

2(b).

Scholarships,

Fellowships,

and Grants

Persons who are eligible to claim Exception 2(b)

include:

Documentation you must submit if you’re eligible to

claim Exception 2(b):

Individuals claiming the benefits of a tax treaty who:

Claiming the

benefits of a tax

treaty

•

Are either exempt from or subject to a reduced rate of

tax on their income from scholarships, fellowships, or

grants (that is, foreign students, scholars, professors,

researchers, foreign visitors, or any other individual);

and

•

Will be submitting Form W-8BEN to the withholding

agent.

•

An original letter or official notification from the college or

university awarding the noncompensatory scholarship,

fellowship, or grant; or

•

A copy of a contract with a college, university, or

educational institution;

along with:

Note. Student and Exchange Visitor Program

(SEVP)-approved institutions for nonresident alien

students and exchange visitors and their spouses and

dependents classified under section 101(a)(15)(F), (M), or

(J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)

(15)(F), (M), or (J)}: A certification letter is required for

each Form W-7 application: primary, associated

secondary (spouse), and dependent(s).

The original certification letter from an SEVP-approved

institution serves as a substitute for submission of original

supporting identification documents with Form W-7. The

certification letter must:

•

Be on original, official college, university, or institution

letterhead with a verifiable address;

•

Provide the applicant’s full name and Student Exchange

Visitor’s Information System (SEVIS) number;

•

Certify the applicant’s registration in SEVIS;

•

Certify that the student presented an unexpired

passport, visa, or other identification documents for review

(Exception: a U.S. visa isn’t required if the foreign address

is in Canada or Mexico);

•

List the identification documents provided to verify

identity and foreign status;

•

Be signed and dated by an SEVIS official: Principal

Designated School Official (PDSO), Designated School

Official (DSO), Responsible Officer (RO), or Alternate

Responsible Officer (ARO) of a certified school exchange

program with a verifiable contact telephone number;

•

Attach copies of documents used to verify the

applicant’s identity and foreign status from the approved

list of documents presented in the Form W-7 instructions

(passport must include a copy of the valid visa issued by

the U.S. Department of State). A U.S. visa isn’t required if

the foreign address is in Canada or Mexico;

•

Attach a copy of Form DS-2019, Certificate of Eligibility

for Exchange Visitor (J-1) Status and/or a copy of Form

I-20, Certificate of Eligibility for Nonimmigrant Student

Status;

•

Form W-7 must include the treaty country and article

number that supports claiming a tax treaty benefit; and

•

Include a letter from the DSO or RO stating that the

applicant won’t be securing employment in the United

States or receiving any type of income from personal

services.

•

An original or copy certified by the issuing agency of

passport showing the valid visa issued by the U.S.

Department of State,

•

Evidence (information) on the Form W-7 that you’re

entitled to claim the benefits of a tax treaty,

•

A copy of the Form W-8BEN that was submitted to the

withholding agent, and

•

A letter from the Social Security Administration

stating

that you’re ineligible to receive a social security number

(SSN).

If you’re a student on an F-1, J-1, or M-1 visa who won’t be

working while studying in the United States, you won’t have

to apply for an SSN. You will be permitted to provide a letter

from the Designated School Official (DSO) or Responsible

Officer (RO) stating that you won’t be securing employment

in the United States or receiving any type of income from

personal services.

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Instructions for Form W-7 (Rev. November 2023)

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Exceptions Tables (continued)

Exception #2 (continued)

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

2(c).

Scholarships,

Fellowships,

and Grants

Persons who are eligible to claim Exception 2(c)

include:

Documentation you must submit if you’re eligible to

claim Exception 2(c):

Individuals (that is, foreign students, scholars, professors,

researchers, or any other individuals) receiving

noncompensatory income from scholarships, fellowships,

or grants that’s subject to IRS information-reporting and/or

withholding requirements during the current year.

•

An original letter or official notification from the

educational institution (that is, college or university) awarding

the noncompensatory scholarship, fellowship, or grant; or

•

A copy of a contract with a college, university, or

educational institution;

along with:

Not claiming

benefits of a tax

treaty

Note. Student and Exchange Visitor Program

(SEVP)-approved institutions for nonresident alien

students and exchange visitors and their spouses and

dependents classified under section 101(a)(15)(F), (M), or

(J) of the Immigration and Nationality Act {8 U.S.C. 1101(a)

(15)(F), (M), or (J)}: A certification letter is required for

each Form W-7 application: primary, associated

secondary (spouse), and dependent(s).

The original certification letter from an SEVP-approved

institution serves as a substitute for submission of original

supporting identification documents with Form W-7. The

certification letter must:

•

Be on original, official college, university, or institution

letterhead with a verifiable address;

•

Provide the applicant’s full name and Student Exchange

Visitor’s Information System (SEVIS) number;

•

Certify the applicant’s registration in SEVIS;

•

Certify that the student presented an unexpired

passport, visa, or other identification documents for review

(Exception: a U.S. visa isn’t required if the foreign address

is in Canada or Mexico);

•

List the identification documents provided to verify

identity and foreign status;

•

Be signed and dated by an SEVIS official: Principal

Designated School Official (PDSO), Designated School

Official (DSO), Responsible Officer (RO), or Alternate

Responsible Officer (ARO) of a certified school exchange

program with a verifiable contact telephone number;

•

Attach copies of documents used to verify the

applicant’s identity and foreign status from the approved

list of documents presented in the Form W-7 instructions

(passport must include a copy of the valid visa issued by

the U.S. Department of State). A U.S. visa isn’t required if

the foreign address is in Canada or Mexico;

•

Attach a copy of Form DS-2019, Certificate of Eligibility

for Exchange Visitor (J-1) Status and/or a copy of Form

I-20, Certificate of Eligibility for Nonimmigrant Student

Status;

•

Form W-7 must include the treaty country and article

number that supports claiming a tax treaty benefit; and

•

Include a letter from the DSO or RO stating that the

applicant won’t be securing employment in the United

States or receiving any type of income from personal

services.

•

An original or copy certified by the issuing agency of

passport showing a valid visa issued by the U.S. Department

of State (a U.S. visa isn’t required if the foreign address is in

Canada or Mexico);

•

An original letter from the DSO or RO stating that you’re

receiving noncompensatory income from scholarships,

fellowships, or grants that’s subject to IRS

information-reporting and/or federal tax withholding

requirements during the current year (this letter must be

attached to your Form W-7 or your application for an ITIN will

be denied); and

•

A letter from the Social Security Administration

stating

that you’re ineligible to receive a social security number

(SSN).

If you’re a student on an F-1, J-1, or M-1 visa who won’t be

working while studying in the United States, you won’t have

to apply for an SSN. You will be permitted to provide a letter

from the DSO or RO stating that you won’t be securing

employment in the United States or receiving any type of

income from personal services.

Instructions for Form W-7 (Rev. November 2023)

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Exceptions Tables (continued)

Exception #2 (continued)

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

2(d). Gambling

Income

Persons who are eligible to claim Exception 2(d)

include:

Documentation you must submit if you’re eligible to

claim Exception 2(d):

Nonresident aliens visiting the United States who:

Claiming the

benefits of a tax

treaty

•

Have gambling winnings,

•

Are claiming the benefits of a tax treaty for an exempt or

reduced rate of federal tax withholding on that income, and

•

Will be utilizing the services of a gaming official as an

IRS ITIN Acceptance Agent.

Your Form W-7, which must be submitted through the

services of an appropriate gaming official serving as an IRS

ITIN Acceptance Agent to apply for an ITIN under Exception

2(d).

Note. If you don’t secure the services of a gaming official,

you may still file Form 1040-NR at the end of the tax year

with a Form W-7, attaching a copy of Form 1042-S

displaying the amount of tax withheld. Your Form 1040-NR

should also display the tax treaty article number and country

under which you’re claiming the treaty benefits.

Exception #3

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third-Party

Reporting of

Mortgage

Interest

Persons who are eligible to claim Exception 3 include: Documentation you must submit if you’re eligible to

claim Exception 3:

Individuals with a home mortgage loan on real property

located in the United States.

•

Documentation showing evidence of a home mortgage

loan. This includes a copy of the contract of sale or similar

documentation showing evidence of a home mortgage loan

on real property located in the United States.

Exception #4

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Third-Party

Withholding—

Disposition by

a Foreign

Person of U.S.

Real Property

Interest

Persons who are eligible to claim Exception 4 include: Documentation you must submit if you’re eligible to

claim Exception 4:

An individual who is a party to the disposition of U.S. real

property interest by a foreign person (buyer or other

transferee such as a withholding agent) or notice of

non-recognition

under Regulations section 1.1445-2(d)(2)

from the transferor.

•

A completed Form 8288, Form 8288-A, or Form 8288-B;

and

•

A copy of the real estate sales contract, Settlement

Statement (HUD-1), or Closing Disclosure.

•

In the case of notice of non-recognition

, document(s) that

evidence a transaction for which a notice of non-recognition

is applicable.

Note. For the seller of the property, copies of the sales

contract, Settlement Statement (HUD-1), or Closing

Disclosure, and copies of Forms 8288 and 8288-A submitted

by the buyer need to be attached to Form W-7.

For notices of non-recognition, the document must show

the date of the transaction, the parties involved, and the type

of transfer that took place. For example, for transfers

involving real estate, valid documents include the deed,

Direction to Convey form, or a document that identifies the

replacement property in a like-kind exchange. For transfers

involving stock, an example of a valid document is the

document that facilitates the transaction.

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Instructions for Form W-7 (Rev. November 2023)

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Exceptions Tables (continued)

Exception #5

Note. Federal tax withholding and/or information reporting must take place within the current tax year.

Reporting

Obligations

under T.D. 9363

Persons who are eligible to claim Exception 5 include: Documentation you must submit if you’re eligible to

claim Exception 5:

A non-U.S. representative of a foreign corporation who

needs to obtain an ITIN for the purpose of meeting their

e-filing requirements.

•

Along with your Form W-7, include an original signed

letter from your employer on corporate letterhead stating that

an ITIN is needed for T.D. 9363, and you have been

designated as the person responsible for ensuring

compliance with IRS information-reporting requirements.

Instructions for Form W-7 (Rev. November 2023)

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