This guide follows the Instructions for Form W-7 (Rev. December 2024). It explains what the IRS asks for — it isn’t tax or legal advice, and which reason box or exception fits your situation is worth checking with a tax professional if you’re unsure.
Before you start
- Make sure you can’t get an SSN. An ITIN is for individuals who have a U.S. federal tax filing or reporting requirement and are not eligible for a Social Security number. If you have, or are eligible for, an SSN, don’t file a W-7.
- Have the return or exception documents ready. Form W-7 must be attached to a valid federal income tax return unless you qualify for one of the exceptions listed in the W-7 instructions.
- Have your passport in front of you. The IRS accepts 13 documents. A valid passport is the only one that proves both identity and foreign status on its own; otherwise you need at least two, one with a photo. The name and numbers you enter should match it exactly.
Application type: new or renewal
At the top of the form, tick Apply for a new ITIN or Renew an existing ITIN. If you’ve had an ITIN before — even an expired one — you renew rather than apply for a new number. See ITIN renewal.
Reason you’re submitting Form W-7: boxes a–h
Check the one box that best describes why you need an ITIN. A selection is required.
| Box | Reason on the form | What else the instructions ask for |
|---|---|---|
| a | Nonresident alien required to get an ITIN to claim tax treaty benefit | Also check box h and enter the exception; give the treaty country and article number |
| b | Nonresident alien filing a U.S. federal tax return | 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 date of entry on line 6d |
| d | Dependent of U.S. citizen/resident alien | The relationship, and the U.S. citizen or resident alien’s full name and SSN or ITIN; a date of entry on line 6d is generally required |
| e | Spouse of U.S. citizen/resident alien | The U.S. citizen or resident alien’s full name and SSN or ITIN |
| f | Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception | Lines 6a, 6c, 6d and 6g, and a passport with a valid U.S. visa |
| g | Dependent/spouse of a nonresident alien holding a U.S. visa | A copy of the visa and a date of entry on line 6d |
| h | Other | Describe the reason in detail; for an exception, write the exception on the dotted line and attach its documents |
If you aren’t attaching a tax return, you’re claiming an exception. Exceptions 1–5 cover third-party withholding on passive income (including partnership income and bank interest), tax treaty benefits, mortgage interest reporting, dispositions of U.S. real property (FIRPTA), and TD 9363 reporting obligations. Each exception has its own supporting documents, listed in the instructions. Since June 1, 2026, CAA filings under Exception 1(a) (partnership income) must include the relevant excerpt of the partnership or LLC agreement. More on that in our ITIN for LLC owners guide.
Lines 1a–1b: your name
Line 1a — legal name. Enter your legal name as it appears on your identification documents, with first, middle and last names in the right boxes. It should match how your name will appear on your U.S. tax return. If you’re renewing and your legal name has changed, include documents that show the change, such as a marriage certificate or court order.
Line 1b — name at birth. Only if it is different from line 1a.
Lines 2–3: your addresses
Line 2 — mailing address. The IRS uses this address to send your ITIN notice and any letters, and to return original documents if you mailed them. Use an address where mail reliably reaches you; it can be outside the U.S. Write the country name in full.
Line 3 — foreign (non-U.S.) address. Your complete address in the country where you permanently or normally live, even if it is the same as line 2. If you claim a treaty benefit, the treaty country must be the country on line 3. Don’t use a P.O. box or “in care of” address on line 2 if line 3 shows only a country name.
Line 4: birth information
Your date of birth as MM/DD/YYYY and your country of birth. Check the date against your passport — a different format (day first) is a common slip for applicants outside the U.S.
Line 5: gender
Check the box that applies, as shown on the current form.
Lines 6a–6g: other information
- Line 6a — country(ies) of citizenship. Every country you are a citizen of, written out in full. Don’t abbreviate.
- Line 6b — foreign tax identification number. The tax number issued by your country of tax residence, if you have one. Otherwise enter N/A.
- Line 6c — type of U.S. visa, number and expiration date. Only a U.S. nonimmigrant visa, with its classification, number and expiration date (MM/DD/YYYY). Most applicants abroad enter N/A.
- Line 6d — identification document(s) submitted. The document type, who issued it, its number, its expiration date and your date of entry into the U.S. If you have never been to the U.S., write “Never entered the United States”. If you submit more than one document, list the first here and the rest on a separate sheet with your name and “Form W-7”.
- Line 6e — previous ITIN or IRSN. Check “Yes” if you have ever had an ITIN or an IRS Individual Taxpayer Identification Number (IRSN); otherwise “No/Don’t know”.
- Line 6f — the earlier number. If you answered yes, give the ITIN and/or IRSN and the name it was issued under. Renewals must complete this line.
- Line 6g — college, university or company. If you checked box f, the name, city and state of the school and how long you’ll stay. If you are in the U.S. temporarily for business, the company’s name, city and state and the length of your stay.
Signature and delegates
You sign the form yourself. If a dependent under 18 can’t sign, a parent or court-appointed guardian can sign for them and fill in the delegate section; a guardian attaches the court papers. Anyone else signing for an applicant needs a Form 2848 power of attorney, and a spouse can’t sign for the other spouse without one.
Acceptance agent section
The bottom of the form is for an acceptance agent only. When you apply through a Certifying Acceptance Agent, the agent completes it and attaches a certificate of accuracy for the documents they reviewed — so you don’t mail your original passport to the IRS. For dependents, a Certifying Acceptance Agent can authenticate only the passport and birth certificate; other dependent documents must be originals or certified copies sent to the IRS.
Our ITIN application service prepares your W-7 with you, and our IRS-authorized Certifying Acceptance Agent (verify us) reviews your original passport on a recorded video call and certifies a copy. Once filed, see how long an ITIN takes.