Fill out W-7 (Application for IRS Individual Taxpayer Identification Number) online
Form W-7 is used to apply for an Individual Taxpayer Identification Number (ITIN) from the IRS. An ITIN is a nine-digit tax processing number issued to individuals who are required to have a U.S. taxpayer identification number but are not eligible for a Social Security number.
How to fill out W-7 (Application for IRS Individual Taxpayer Identification Number)
Determine your eligibility and reason for applying
Confirm that you are not eligible for a Social Security number. Select the reason for applying: nonresident alien filing a return, U.S. resident alien filing a return, dependent or spouse claimed on a return, or nonresident alien claiming a treaty benefit.
Complete applicant information
Enter your full legal name, mailing address, foreign address, date of birth, country of citizenship, and any foreign tax identification number. If you previously had an ITIN or SSN, provide it.
Gather identification documents
Prepare your passport (which serves as both identity and foreign status documentation) or a combination of two documents proving identity and foreign status. Original documents or certified copies from the issuing agency are required.
Submit with your tax return
Attach the completed W-7 to your federal income tax return (typically Form 1040-NR or 1040). Mail the package to the IRS ITIN Operation center, or apply in person through an IRS Taxpayer Assistance Center or Certifying Acceptance Agent to avoid mailing original documents.
About W-7 (Application for IRS Individual Taxpayer Identification Number)
Who needs this form
Nonresident aliens who are required to file a U.S. tax return, resident aliens filing a tax return who are not eligible for a Social Security number, and dependents or spouses of U.S. citizens or resident aliens who are claimed on a tax return. ITINs are also needed by nonresident aliens claiming tax treaty benefits.
Where to submit
Mail the completed W-7 along with the required federal income tax return and original identification documents (or certified copies) to the IRS ITIN Operation center address listed in the form instructions. You may also apply in person at an IRS Taxpayer Assistance Center or through an IRS-authorized Certifying Acceptance Agent.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not attaching a valid federal income tax return to the W-7 application (required unless an exception applies)
- Sending photocopies of identification documents instead of originals or certified copies from the issuing agency
- Applying for an ITIN when eligible for a Social Security number (the IRS will reject the application)
- Not renewing an expired ITIN before filing a tax return (ITINs that have not been used on a return for three consecutive years expire)
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