ITIN application guide • Updated August 31, 2026
Form W-7 is the IRS application for a new or renewed Individual Taxpayer Identification Number (ITIN). This guide explains who should use the W-7 application form, how to complete the fillable PDF on a computer, what belongs in an ITIN application package, where to submit it, and how long IRS processing may take.
Reviewed against the current IRS Form W-7 and Instructions for Form W-7, revision December 2024. This educational article does not replace the official instructions or advice from a qualified tax professional.
Use the current IRS edition. As of August 31, 2026, the IRS lists the December 2024 revision of Form W-7 and its instructions. The older screenshots retained below are visual examples only; follow the wording and line instructions on the current form.
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Completing Form W-7 or receiving an ITIN does not qualify a business for financing. Established businesses seeking working capital can separately review available funding options.
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What Is Form W-7?
Form W-7, Application for IRS Individual Taxpayer Identification Number, is used to apply for a new ITIN or renew an expired ITIN. It is the application document used when an individual has a federal tax reason for needing a U.S. taxpayer identification number and does not have and is not eligible for a Social Security number.
This page is focused on preparing and submitting the W-7 application form. For the broader definition, uses, eligibility rules, limitations, and comparisons with an SSN or EIN, read What Is an ITIN Number?
Purpose
Apply for a new ITIN or renew an expired ITIN that will be used for a federal tax purpose.
Eligibility check
Do not submit Form W-7 when the applicant already has or is eligible to receive an SSN.
General package
Form W-7, a federal tax return unless an exception applies, and supporting documents.
Normal timing
The IRS says to allow about seven weeks, with longer timing during peak periods or from overseas.
Historical-image notice: the retained screenshots show an older form edition. They are useful for orientation, but field wording and layout may differ from the current December 2024 revision.
When Should You File Form W-7?
Use Form W-7 only when a federal tax purpose requires the applicant to have a U.S. taxpayer identification number and the applicant neither has nor is eligible for a Social Security number. The reason selected near the top of the current form controls the supporting details, tax-return requirement, and exception documentation.
Before filing, confirm
- A federal tax return or documented IRS exception creates the need for the application.
- The applicant does not already have and is not eligible to receive an SSN.
- The correct application type is new ITIN or renewal.
- One Form W-7 reason box can be selected and supported with the required details.
- The application package can include the required identity and foreign-status documents.
Do not use Form W-7 when
- The applicant already has a Social Security number.
- The applicant is eligible to receive a Social Security number.
- An SSN application is still pending with the Social Security Administration.
- The only goal is to obtain work authorization or change immigration status.
- The applicant only needs to make an estimated tax payment or request a filing extension; follow the special IRS instructions instead.
How to Complete the W-7 Application Form Online
The phrase complete Form W-7 online can be confusing. The IRS provides a fillable PDF that can be completed on a computer, but the application cannot be electronically filed. Use the following workflow to prepare the form without losing information or submitting an unsigned copy.
Complete Form W-7 Online: 8 Steps Before You Submit
Use the official fillable IRS PDF to prepare the form, then print, sign, and assemble the complete ITIN application package.
Online completion is not online filing. A typed PDF still must be printed, signed, and submitted through an IRS-approved method.
ITIN Application Package Checklist
Completing the form is only one part of the process. A standard W-7 submission generally includes the signed application, the tax return that creates the need for the ITIN unless a documented exception applies, and acceptable evidence of identity and foreign status.
Build a Complete ITIN Application Package
Check every required component before mailing the package or taking it to an authorized in-person provider.
Signed Form W-7
Use one completed application for each person requesting or renewing an ITIN.
Federal tax return
Attach the return for which the ITIN is needed unless a valid IRS exception applies.
Identity evidence
Submit original documents or copies certified by the issuing agency.
Foreign-status evidence
Use current documents that meet the IRS rules for the applicant.
Dependent residency proof
Include additional U.S. residency evidence when the dependent rules require it.
Correct submission route
Use the ITIN mailing address, a designated TAC or VITA site, or an authorized agent.
W7 Instructions: How to Fill Out Form W-7 Step by Step
The following overview explains the main parts of the current form. It is not a substitute for the official line instructions, especially when the applicant is claiming a treaty benefit, relying on an exception, applying for a dependent, or using an authorized representative.
1. Choose new application or renewal
At the top of the form, indicate whether the applicant is requesting a new ITIN or renewing an existing ITIN. A renewal applicant must answer line 6e and enter the prior ITIN and the name under which it was issued on line 6f.
2. Select the reason for submitting Form W-7
Choose the one reason that best explains why the applicant needs an ITIN. A selection is required even for a renewal. Some boxes require additional names, identification numbers, treaty information, visa details, dates of entry, or an exception number.
| Box | General category | Important follow-up |
|---|---|---|
| a | Nonresident alien claiming a tax-treaty benefit | Generally also check box h and identify the applicable exception and treaty information. |
| b | Nonresident alien filing a U.S. federal tax return | Provide a complete foreign address on line 3 and attach the return. |
| c | U.S. resident alien under the substantial-presence test filing a return | Include the applicable U.S. entry date and attach the return. |
| d | Dependent of a U.S. citizen or resident alien | Provide the relationship, taxpayer information, and required residency proof. |
| e | Spouse of a U.S. citizen or resident alien | Provide the U.S. taxpayer’s name and SSN or ITIN as required. |
| f | Nonresident alien student, professor, or researcher | Follow the visa, school, treaty, return, or exception documentation rules. |
| g | Dependent or spouse of a nonresident alien holding a U.S. visa | Attach the required visa information and provide the entry date when applicable. |
| h | Other reason | Explain the reason and identify the applicable exception when one is claimed. |
3. Enter the applicant’s legal name and addresses
Line 1a generally uses the applicant’s legal name. Line 1b asks for the name at birth when it differs. Line 2 is the mailing address the IRS will use for notices and the return of original documents. Line 3 requests the complete foreign address where the applicant permanently or normally resides, subject to the detailed instructions for applicants who no longer maintain a foreign residence.
4. Complete birth, citizenship, tax, visa, and document information
Enter the applicant’s date and country of birth, gender, country or countries of citizenship, foreign tax identification number when one was issued, U.S. visa information when applicable, and the details of the document being submitted to establish identity and foreign status.
Line 6d may require the document type, issuer, identification number, expiration date, and date of entry into the United States. If the applicant has never entered the United States, follow the current line instruction rather than inventing a date.
5. Answer the prior-ITIN questions
Line 6e asks whether the applicant has previously received an ITIN or IRS number. If the answer is yes—or the application is a renewal—complete line 6f with the previously assigned number and the name under which it was issued. Missing renewal information can delay processing.
6. Sign and date the form correctly
The applicant generally signs and dates the form and provides a daytime phone number. A parent, court-appointed guardian, or authorized representative may sign in certain situations, but the signer must follow the current instructions and include any required relationship or power-of-attorney documentation.
What Supporting Documents Does an ITIN Application Need?
The IRS requires current documents that establish the applicant’s identity and connection to a foreign country. Submit original documents or copies certified by the agency that issued them. A notarized copy is generally not the same as an issuing-agency-certified copy, except in narrow situations described by the IRS.
A valid passport is generally the only stand-alone document that can establish both identity and foreign status. Without a passport, the applicant generally submits at least two acceptable documents that together satisfy both tests and the photo requirement.
| Acceptable document | Identity | Foreign status | Key note |
|---|---|---|---|
| Passport | Yes | Yes | Only general stand-alone document; dependent residency rules may still require more. |
| USCIS photo identification | Yes | Yes | Must be current. |
| U.S. Department of State visa | Yes | Yes | Include applicable visa information on Form W-7. |
| U.S. driver’s license | Yes | No | Pair with foreign-status evidence. |
| U.S. military identification | Yes | No | Pair with foreign-status evidence. |
| Foreign driver’s license | Yes | No | Pair with foreign-status evidence. |
| Foreign military identification | Yes | Yes | CAA authentication limits may apply. |
| National identification card | Yes | Yes | Must contain the elements required by the IRS. |
| U.S. state identification card | Yes | No | Pair with foreign-status evidence. |
| Foreign voter registration card | Yes | Yes | Must be current and legible. |
| Civil birth certificate | Yes | Yes, if foreign | An original is required for an applicant under 18 who does not provide a valid passport. |
| Medical record | Yes | Yes, if foreign | Limited to dependents under age 6 and must meet detailed record requirements. |
| School record | Yes | Yes, if foreign | Limited to a dependent under age 24 who is a student. |
How and Where to Submit Form W-7
The IRS accepts a W-7 application package by mail and through several authorized in-person routes. The best choice depends on whether the applicant is comfortable mailing original documents, needs help completing the form, can obtain certified copies from the issuing agency, and has access to a designated provider.
| Submission option | Typical cost | Form help | Document handling |
|---|---|---|---|
| Mail directly to the IRS | Mailing cost | No in-person review | Send originals or issuing-agency-certified copies; originals are returned by mail. |
| IRS Taxpayer Assistance Center with ITIN services | Free | Reviews completed W-7, but generally does not prepare it | Can authenticate most documents and return them at the appointment; appointment required. |
| Eligible VITA site with ITIN services | Free for qualifying taxpayers | Can help complete and review W-7 | CAA services may authenticate most documents; availability is limited. |
| Certifying Acceptance Agent | Fee-based | Can help complete and review W-7 | Can authenticate most documents, subject to IRS limitations, and return them after review. |
| Acceptance Agent | Fee-based | Can help complete and submit W-7 | Generally sends original or issuing-agency-certified documents to the IRS rather than authenticating them. |
U.S. Postal Service
Internal Revenue ServiceITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Private Delivery Service
Internal Revenue ServiceITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Highway 35
Austin, TX 78741-0000
How Long Does an ITIN Application Take?
The IRS says to allow about seven weeks for notification of the application status. The estimate increases to nine to eleven weeks when the application is submitted during the January 15 through April 30 peak period or from overseas.
ITIN notices you may receive
CP565
The IRS assigned an ITIN. Keep the notice with the applicant’s tax records.
CP566
The IRS needs additional information or documentation to process the application.
CP567
The application was rejected and must be corrected and resubmitted.
After the applicable processing period, applicants in the United States can call the IRS at 800-829-1040. Applicants outside the United States can call 267-941-1000, which is not toll-free.
Common Form W-7 and ITIN Application Mistakes
Frequently Asked Questions About Form W-7
What is the W-7 application form?
Form W-7, Application for IRS Individual Taxpayer Identification Number, is used to apply for a new ITIN or renew an expired ITIN. This guide focuses on completing the form, assembling the required application package, submitting it through an approved method, and checking the application status.
Can I complete Form W-7 online?
You can open the official fillable Form W-7 PDF on a computer, enter the information, save a copy, and print it. The IRS instructions then require you to sign the printed form and submit the application package by mail or through an authorized in-person option.
Can I submit or e-file Form W-7 online?
No. The IRS does not provide an online portal for electronically submitting Form W-7. The application is submitted by mail, at a designated IRS Taxpayer Assistance Center or eligible VITA site, or through an IRS-authorized Acceptance Agent or Certifying Acceptance Agent.
When should I use Form W-7?
Use Form W-7 when a federal tax purpose requires the applicant to have a U.S. taxpayer identification number, the applicant does not have and is not eligible for an SSN, and the application can be supported by the required tax return or exception documents and identification records.
Do I need to attach a federal tax return to Form W-7?
Usually, yes. A new or renewal ITIN application generally includes the federal tax return for which the ITIN is needed. The IRS provides limited exceptions, and an applicant relying on an exception must include the documentation required by the applicable exception table.
What documents are required for an ITIN application?
The application must include documents that establish identity and foreign status. The IRS generally requires originals or copies certified by the issuing agency. Certain dependent applicants must also provide proof of U.S. residency. The exact document combination depends on the applicant and the reason selected on Form W-7.
Is a passport enough for Form W-7?
A valid passport is generally the only stand-alone document that can establish both identity and foreign status. However, a passport without a U.S. entry date may not be sufficient by itself for certain dependent applicants who must prove U.S. residency.
Where do I mail Form W-7?
For U.S. Postal Service mail, send the complete package to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Private delivery services use the separate street address listed in the current IRS Form W-7 instructions.
How long does an ITIN application take?
The IRS says to allow about seven weeks for a status notice. Processing may take nine to eleven weeks during the January 15 through April 30 peak period or when the application is filed from overseas.
How do I check the status of my W-7 application?
Wait through the applicable IRS processing period before calling. Applicants in the United States can call 800-829-1040. Applicants outside the United States can call 267-941-1000, which is not toll-free.
How do I renew an expired ITIN?
Check the renewal box on Form W-7, complete the applicable lines, enter the previously assigned ITIN and the name under which it was issued on line 6f, and submit the required tax return and supporting documents unless a documented exception applies.
Should I file Form W-7 if I am eligible for a Social Security number?
No. Do not file Form W-7 if you already have a Social Security number or are eligible to receive one. If a Social Security number application is pending, wait for the Social Security Administration’s determination before submitting Form W-7.
Ready to Review Business Funding Options?
After tax and entity documentation is in order, established businesses may review financing for eligible operating expenses such as payroll, inventory, equipment, materials, or expansion.
Submitting an application does not guarantee approval. Product availability, amounts, terms, costs, and qualification requirements vary by provider and applicant. Excel Capital does not provide tax, legal, or immigration advice.
Primary IRS sources: Instructions for Form W-7, How to apply for an ITIN, About Form W-7, and the official fillable Form W-7 PDF.
