If you need to file a U.S. tax return but don’t have a Social Security number and aren’t eligible for one, Form W-7 is how you apply for an Individual Taxpayer Identification Number, or ITIN.
Download the W-7 form (PDF)
The W-7 application form is free to download from the IRS. Use the fillable PDF below to apply for your first ITIN or renew an expired one. Before you start, gather your identification documents and check whether you need to include a tax return.
These links open IRS resources. The IRS currently links to the December 2024 revision. Check the current edition before completing your application.
Can I file Form W-7 online?
You can fill out Form W-7 on your computer, but you can’t submit it online. Once you’ve entered your information, print the form and sign it. Submit it with your supporting identification and a federal tax return, unless you qualify for an IRS exception and provide the documents that exception requires.
You can mail the application or use an eligible in-person service. The W-7 mailing addresses and in-person options below explain where to send it and where to get help.
Sources: IRS Form W-7 instructions and IRS application methods.
Who should use Form W-7?
Use Form W-7 to apply for an ITIN or renew an expired one when you have a federal tax reason for needing it. Wanting to open a bank account or apply for financing, by itself, doesn’t qualify you for an ITIN.
Do not submit W-7 if you already have an SSN or are eligible to get one. Spouses and dependents also need a qualifying tax reason, such as filing their own return or being claimed for an allowable tax benefit.
Not sure whether an ITIN is the number you need? Our ITIN guide explains how it differs from an SSN and an EIN.
Your ITIN application checklist
Put these documents together before you start filling out the form. You’ll need to send a complete application package, so it’s easier to check what you have while everything is in front of you.
1. Signed Form W-7
Prepare a separate form for each person applying, including a spouse or child.
2. Tax return or exception
Include your federal tax return unless you qualify for an IRS exception. If an exception applies, include the documents the IRS lists for that exception.
3. Identity documents
Choose accepted original documents or copies certified by the agency that issued them. A photocopy you make yourself generally won’t meet the requirement.
4. Any extra evidence
Your reason for applying may require more paperwork. Check for documents related to a dependent, a treaty claim, or a legal name change.
If you’re submitting a tax return, attach each applicant’s W-7 to the front and leave their SSN space on the return blank. The IRS adds the assigned ITIN and sends the return for processing, so you don’t need to mail a second copy of that return elsewhere.
Source: IRS application package requirements.
Form W-7 instructions: how to fill it out
Keep your identification documents beside you as you fill out the form. Copy your name, birthdate, and document numbers from those records, and use the IRS instructions whenever a field needs more explanation.
Step 1: Choose a new application or renewal
At the top right of the form, select whether you’re applying for a new ITIN or renewing one you already have. You’ll also need to complete the reason section below, even if you’re renewing.
Step 2: Select your reason for applying
Your reason for applying affects the paperwork you need to include. Choose the box that fits your situation, then use the table below to check for additional requirements. Some treaty claims require more than one box, so review those instructions before moving on.
| Box | Reason | What to check |
|---|---|---|
| a | Tax treaty benefit | A qualifying nonresident applicant seeking treaty benefits. For this treaty claim, also check h and identify the required exception and treaty details. |
| b | Nonresident filing a return | Use for the applicable nonresident federal tax return. Follow the foreign-address instructions. |
| c | Resident for U.S. tax purposes | Use when the relevant tax-residency test applies. Living in the United States alone does not settle your tax status. |
| d | Dependent of a U.S. citizen or resident | State the relationship and check the allowable-benefit and dependent-document rules. |
| e | Spouse of a U.S. citizen or resident | Check the applicable tax-return and benefit rules. A spouse is not a dependent. |
| f | Student, professor, or researcher | Complete lines 6a, 6c, 6d, and 6g as directed. On line 6g, enter your institution’s name, city and state, and your length of stay. Certain treaty-exception claims also require h. |
| g | Dependent or spouse of a nonresident visa holder | Special eligibility and tax-year restrictions apply. Read the current instructions rather than selecting this based only on family status. |
| h | Other qualifying reason or exception | Describe the reason and, where relevant, identify the exception and attach its required evidence. |
If you select box a to claim a treaty benefit, the IRS also requires box h, the applicable exception designation, and treaty information. Certain box f treaty-exception claims also require h.
Step 3: Complete the personal-information fields
The table below shows what belongs in each part of the form. Your reason for applying may affect the details you need to provide, particularly for students, dependents, and treaty claims.
| Lines | Information | Practical check |
|---|---|---|
| 1a and 1b | Name | Use your legal name as it appears on your documents. Enter the birth name separately when different. |
| 2 | Mailing address | Use an address where you can receive IRS notices and returned documents. |
| 3 | Foreign address | Follow the rules for your selected reason. Do not automatically copy your U.S. mailing address into this field. |
| 4 and 5 | Birth information and sex | Enter your birth details using month/day/year for your date of birth. Select the applicable sex box on the form. |
| 6a to 6c | Citizenship, foreign tax ID, visa | Provide the information that applies to you. Match the current visa details where required. |
| 6d | Identification document | Identify the document, issuing authority, number, expiration, and U.S. entry date as the instructions require. |
| 6e and 6f | Previous ITIN or IRS number | Answer accurately and provide the previously assigned number and name when known. Do not apply as a new person because an old ITIN expired. |
| 6g | School or business information | Complete the institution or company details and length of stay when required for your application category. |
If your birthday is 8 February 1990, enter 02/08/1990 on line 4. Form W-7 uses month/day/year, so check the order before copying a date from a document that uses a different format.
If a field doesn’t apply, follow that line’s instructions. The IRS generally directs you to enter N/A rather than leave it blank.
Step 4: Print, sign, and check the packet
You’ll normally sign your own printed Form W-7. If you’re signing for a child or another person, check the IRS rules for parents, guardians, and authorized representatives. Being someone’s spouse doesn’t automatically authorize you to sign for them.
Before you mail the application, check the signature, date, phone number, and any documents authorizing someone else to sign. Then compare the names and birthdates on the form, tax return, and identification documents so you can catch a mismatch before sending them.
Source: IRS reason-box, line-by-line, and signature instructions.
Which documents do you need for an ITIN application?
Your documents need to prove both your identity and your foreign status. A valid passport can cover both requirements. If you don’t have one, choose two accepted documents that cover them together. At least one generally needs a photograph, with exceptions for younger dependents. Some dependents also need proof of U.S. residency, as explained below.
| Document | What it can establish | Important limit |
|---|---|---|
| Passport | Identity and foreign status | The only stand-alone document for both purposes; dependent residency rules can require more. |
| USCIS photo identification | Identity and foreign status | Check that the document is still valid when you submit your application. |
| U.S. Department of State visa | Identity and foreign status | Check the requirements for your category. |
| Foreign military ID | Identity and foreign status | A CAA cannot authenticate this document. |
| National identification card | Identity and foreign status | Check for your name, photograph, address, date of birth, and the card’s expiration date. |
| Foreign voter registration card | Identity and foreign status | Use with another accepted document. Together, they must meet the identity, foreign-status, and photograph requirements. |
| Civil birth certificate | Identity; foreign status if foreign | Required for applicants under 18 without a valid passport. |
| Medical records | Identity; foreign status if foreign | For dependents under 6; detailed record requirements apply. |
| School records | Identity; foreign status if foreign | For student dependents under 24; detailed record requirements apply. |
| U.S. driver’s license | Identity only | Needs suitable foreign-status evidence. |
| Foreign driver’s license | Identity only | Do not assume it proves foreign status for W-7. |
| U.S. state identification card | Identity only | Needs suitable foreign-status evidence. |
| U.S. military ID | Identity only | Needs suitable foreign-status evidence. |
Originals, certified copies, and dependent documents
A certified copy generally comes from the agency that issued the document. For a passport copy, ask the passport authority about certification. A regular photocopy or ordinary notarized copy generally won’t qualify. The IRS allows a limited notarization exception for certain overseas military families.
If you’re applying for a dependent, check whether they also need proof of U.S. residency. A passport without a U.S. entry date may not be enough. The rules depend on the tax benefit being claimed and the applicant’s circumstances, including specific exceptions for military families and applicants from Canada or Mexico.
For school or medical records, use the IRS document checklist to check the age limits and required details. Look for the applicant’s name and address, the school or medical provider’s information, and the relevant dates.
Using Form W-7 to renew an ITIN
Renew an expired ITIN when it will be included on a federal tax return. An ITIN expires after three consecutive tax years without use on a federal return. An expired number used only on information returns, such as Form 1099, does not need renewal for that purpose.
Select Renew an existing ITIN and complete the reason section. On lines 6e and 6f, provide your earlier ITIN and the name under which it was issued when known. The current IRS renewal page says to select No/Don’t know if you do not know the number.
A renewal still needs a tax return or the documents for an IRS exception, along with supporting identification. If your legal name has changed, include evidence of that change too. If you’ve received an SSN, you should use it instead of renewing the ITIN.
Source: IRS ITIN renewal guidance.
Where to send Form W-7: mailing addresses
You can mail your application or get help through an eligible in-person service. The options below explain where to send it and what each service can help with.
Mailing addresses
Use the address that matches your delivery method. Send the whole W-7 application package to the ITIN operation in Austin, even when it includes a tax return.
USPS mail
Internal Revenue ServiceAustin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Courier delivery
Internal Revenue ServiceITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Highway 35
Austin, TX 78741-0000
Applying in person
If you’ll need your passport soon, check the in-person options before putting it in the mail. An IRS Taxpayer Assistance Center with ITIN services or a Certifying Acceptance Agent may be able to authenticate your documents.
| Service | What to expect | Cost |
|---|---|---|
| IRS Taxpayer Assistance Center with ITIN services | Reviews your completed W-7 and can authenticate most documents. It does not complete the form for you. | Free |
| VITA site with ITIN services | Selected locations offer W-7 assistance; tax preparation depends on eligibility. | Free |
| Certifying Acceptance Agent (CAA) | Can help prepare the application and authenticate many, but not all, documents. | Fees vary |
| Acceptance Agent (AA) | Can help prepare and submit the packet but cannot authenticate supporting documents. | Fees vary |
Before you book, confirm that the location offers ITIN services and ask which documents it can authenticate. This matters especially for a child’s application. Some documents may still need to be mailed to the IRS.
Source: IRS submission addresses and in-person service comparison.
ITIN processing time and application status
The IRS says to allow 7 weeks for an application-status notice. Allow 9 to 11 weeks for applications submitted during January 15 through April 30 or from overseas. These are processing guidelines, not guaranteed delivery dates.
Keep a copy of your application and your mailing receipt. When the IRS notice arrives, check whether it assigns your ITIN, asks for more information, or explains why the application was rejected. The table below shows what the main notices mean.
| Notice | Meaning | Next step |
|---|---|---|
| CP565 | The IRS assigned an ITIN. | Keep the notice with your tax records. |
| CP566 | The IRS needs more information. | Respond as directed by the notice and its deadline. |
| CP567 | The application was rejected. | Read the stated reason and follow the resubmission instructions. |
If the processing period above has passed and you still haven’t received a notice, call 800-829-1040 from the United States or 267-941-1000 from abroad. The international number isn’t toll-free. Contact the IRS before sending another application.
Mailed supporting documents should be returned within 60 days, according to the IRS. If yours haven’t arrived by then, contact the IRS to follow up.
Check these details before you send the application
- Check your reason and supporting documents. Include any additional box selection, treaty details, or documents required for an exception.
- Include the tax return when required. This applies to renewals too. If you’re using an IRS exception, include the documents it requires.
- Compare names and dates. Check the form against your tax return and identification. If you’re renewing, also check the name under which the ITIN was issued.
- Review your identification documents. Check expiration dates, certification, and photograph requirements, plus any proof of U.S. residency needed for a dependent.
- Check the signature and mailing address. Make sure the right person signed, include any required authorization, and use the address for your delivery method.
Form W-7 questions
Is the W-7 application form free?
The IRS form is free. Some in-person services are free, while acceptance agents and tax preparers may charge for their work. Ask about fees before hiring someone.
Can I submit W-7 without a tax return?
Only if you qualify for one of the IRS exceptions. You’ll need to include the documents required for that exception with your application.
Does my child need a separate W-7?
Yes. Your child needs their own Form W-7 and supporting documents. Check the IRS rules for the tax benefit being claimed, identification, foreign status, and any required proof of U.S. residency.
Can I e-file a tax return after receiving my first ITIN?
The IRS instructions say you cannot e-file a return using a newly assigned ITIN during the calendar year it was assigned. This restriction is separate from whether you can type into the W-7 PDF.
Does an ITIN authorize employment or guarantee financing?
No. It is a federal tax identifier, not work authorization. It also does not establish eligibility for a business loan or any other financial product.
Source: IRS W-7 instructions; see also the application and renewal sources below.
Historical form screenshots
These five images are retained from the earlier guide for orientation. They show an older edition, not the form to use for a current application. Download the current IRS PDF above.
View the five historical screenshots
Official sources
About this guide
This is general educational information, not individual tax, immigration, or legal advice. Use the current IRS instructions and get qualified help when your circumstances are not covered here. Excel Capital Management is not the IRS and does not process ITIN applications.
