About Form W-7, Application for IRS Individual Taxpayer Identification Number Internal Revenue Service

An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and supporting documentation for the exception. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but who do not how much does it actually cost manufacturers to make a car have and are not eligible to get a Social Security number (SSN).

An Individual Taxpayer Identification Number (ITIN) is a 9-digit number the Internal Revenue Service (IRS) issues to people filing a tax return who are not U.S. citizens and who do not have or are not eligible for a Social Security excel bookkeeping templates number. Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception. To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number.

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Am I eligible to apply for an individual taxpayer identification number?

1. USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more.
2. The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return.
3. Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.
4. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS.
5. An ITIN is issued for federal tax filing purposes only and doesn't entitle you to Social Security benefits nor does it make you eligible for the earned income credit.

The identity documents must verify both your identity and your foreign status. Nonresident aliens claiming tax treaty benefits must submit original documents or copies certified by the issuing agency. Dependents of U.S. military personnel are required to submit original documents or certified copies unless the required documents to prove foreign status and identity are notarized by an agent of the Department of Defense. A copy of a U.S. military ID is required if the documents are notarized.

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Along with the completed Form W-7, you'll submit identity documents and either a federal tax return or other documentation to show the federal tax purpose for which you need the ITIN. Note that the deduction for personal exemptions was suspended for tax years 2018 through 2025. For tax years beginning after 2017, spouses or dependents aren’t eligible for an ITIN, unless they are claimed for an allowable tax benefit.

How to file your federal tax return using an ITIN

You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status. A taxpayer identification number (TIN) is required on all returns, statements, and other tax-related documents and you must provide it upon request to any other person who needs it to comply with the tax law. A foreign person, who doesn't have and can't get an SSN, must use an individual taxpayer identification number (ITIN).

A foreign person may be a resident alien for income tax purposes based on days present in the United States. See discussion of the "Substantial presence test" in Topic no. 851, Resident and nonresident aliens for more information. If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns.