Summary: The W-7 Form is a form submitted by individuals who need to pay taxes on income but do not have a social security number (SSN).
Everyone who pays taxes in the US must have a Social Security Number (SSN), right? It might surprise you to find out that this isn’t the case at all. Several types of workers can start to work before they get their SSNs, and other people who don’t work might still need to pay taxes on other types of earnings. Because every taxpayer needs to have some sort of identification number, these people may be able to get ITINs instead.
To do this, they need to file Form W-7, and in this article, we’ll explain the purpose of this form and how to fill it out and file it correctly.
What is Form W-7?
Form W-7, Application for IRS Individual Taxpayer Identification Number, is an Internal Revenue Service (IRS) form used to request an individual tax identification number (ITIN). It’s used by people who don’t have SSNs and aren’t eligible to apply or to apply instead for ITINs so they can be identified by the IRS and meet their tax obligations in the US.
The W-7 form gives applicants the opportunity to explain their reasons for requesting an ITIN as well as to provide their personal information to the IRS. This form can also be used to renew an ITIN if it’s about to expire.
Who Needs an ITIN?
The ITIN, or individual tax identification number, is a nine-digit number that resembles an SSN. However, the ITIN always begins with a ‘9’ and the fourth and fifth digits fall into the range of 50 to 65, 70 to 88, 90 to 92, and 94 to 99.
The ITIN is used to identify people who need to make tax filings in the US or claim tax treaty benefits. This it’s the case for many resident and non-resident aliens, their spouses, and their dependents.
However, the IRS notes that obtaining an ITIN will not change a person’s immigration or residency status in the US. It also does not make the holder eligible to work in America.
In the first section of Form W-7, applicants are required to indicate the reasons for their applications by identifying themselves as one of the following groups:
a) Nonresident alien is required to get an ITIN to claim the tax treaty benefit
b) Nonresident alien required to file a U.S. federal tax return
c) U.S. resident alien (based on spending over 183 days present in the United States) required to file a US federal tax return
d) A dependent of a U.S. citizen or a resident alien
e) Spouse of a US citizen or a resident alien
f) Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception
g) Dependent or spouse of a nonresident alien holding a U.S. visa
h) Other (owner of a mortgage loan, recipient of gambling income, recipient of annuity income, etc.)
Spouses and dependents need ITINs if they are claimed for an allowable tax benefit on a federal tax return or if they file their own tax return.
Nonresident alien students, professors, and researchers need to have ITINs to report taxable scholarships or fellowship grants, even if they’re not officially being paid wages.
Don’t fill out Form W-7 if:
- You’re a US citizen
- You have a Social Security Number (SSN)
- You’re eligible for an SSN through your work visa or as a permanent resident of the US
How to Complete Form W-7, Application for IRS Individual Taxpayer Identification Number
Form W-7 is a one-page form that’s quick and easy to complete. After indicating the reason for your application as listed above, select whether you’re requesting a new ITIN or renewing an existing one.
- Box 1a – Give your first, last, and middle name.
- Box 1b – Give your first, last, and middle name at birth if different.
- Box 2 – Provide your full mailing address.
- Box 3 – Provide your full foreign (non-US) address.
- Box 4 – Give your date of birth, country of birth, city, and state or province.
- Box 5 – Indicate your sex as male or female.
- Box 6a – Give your country or countries of citizenship.
- Box 6b – Provide your foreign tax ID number if you have one.
- Box 6c – If you have a US visa, give the type, number, and expiration date.
- Box 6d – Indicate the type(s) of identification document(s) submitted to support your application. Give the number, expiration date, and the authority by which it was issued. Also, give the date of your entry into the US.
- Box 6e – Indicate whether or not you have previously held an ITIN or an Internal Revenue Service Number (IRSN).
- Box 6f – If you have held either an ITIN or IRSN previously, provide the number as well as the full name under which it was issued.
- Box 6g – If you are a student, professor, or researcher, give the name of the institution, the city and state where it is located, and the length of your stay.
To complete the form, you need to sign and date it and give your phone number. If you use a delegate because you’re a minor under the age of 14, provide the delegate’s name and relationship to you.
DO NOT fill in the last section of this form, which is for the acceptance agent’s use only.
When and How to Submit Form W-7
If you need an ITIN to help you with a tax return, you’ll need to submit your completed Form W-7, together with a valid form of identification, with the tax return for which you need it.
There’s no need to apply for an ITIN before it’s needed for tax filing, so instead, file this form with your return by its due date, January 31, or earlier. If you need an extension, you can apply for one before the return is due.
Valid forms of ID to submit with your application must be able to prove your foreign status and your identity.
You may need to submit one or more of the following with your W-7 application:
- Passport
- U.S. Citizenship and Immigration Services photo ID card
- Visa issued by the State Department
- US driver’s license
- Foreign driver’s license
- U.S. military ID card
- Foreign military ID card
- National ID card from a foreign country
- US state-issued non-driver ID card
- Foreign voter registration card
- Foreign birth certificate
- Medical records for children under 6
- School records for children under 18
These must be either original documents or copies certified as genuine by the issuer of the identity documents.
You can submit the application package and tax return to the IRS’s ITIN Operation Department in Austin, Texas, by mail or by private delivery service. If you’re applying for your first ITIN, you cannot file electronically because the IRS will have no reference number to manage your file. Instead, you need to file your tax return on paper and file your W-7 form along with it.
Alternatively, you can apply for your ITIN at one of many IRS Taxpayer Assistance Centers (TACs) around the country. Here, you can apply in person with your identification documents and Form W-7, though you must make an appointment to do so.
Finally, you can also apply with the help of an acceptance agent (AA) or certifying acceptance agent (CAA), the latter of which can also certify passports and birth certificates for you.
About Form W-7
Form W-7 is an application form used to request an ITIN from the IRS. In case you need to file a tax return or identify a dependent and you don’t have an SSN, you need to obtain an ITIN to identify yourself with the IRS.
To do so, you need to fill out Form W-7, indicating the reason for your application, giving your personal information, and providing identification to prove your identity and foreign status. You can use Form W-7 to apply for your ITIN by mail or in person so that you’ll have an official tax number in the US.
FAQ
An individual tax identification number is a nine-digit number that always starts with the number nine.
You can find a fillable Form W-7 here. You can complete this form electronically using a PDF writing program, print it out, and then sign the form before submitting it to the IRS.
You can look at your previous tax returns to find your ITIN. If this isn’t possible, you can contact the IRS at 1-800-829-1040 to look up your ITIN. If you didn’t use your ITIN on a federal tax return for three consecutive years, it will have expired. If you only need it to file information returns like 1099s, you don’t need to renew it. However, if you need it to file a federal tax return, you’ll need to renew it using Form W-7.