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

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 sample irs form 990 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.

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 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.

Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs). They'll review the W-7 and documentation before sending it to the IRS. Conclusions are based on information provided by you in response to the questions you answered.

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 social networking sites for book lovers 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

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1. Unlike other forms of ID, ITINs only have one purpose—tax filing and reporting.
2. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return's prescribed due date.
3. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent.
4. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.

Forms & Instructions

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.

What do I do if my name has changed since I received my ITIN?

All features, services, support, prices, offers, terms and conditions are subject to change without notice. A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. Simple Form 1040 returns only (no schedules except for Earned Income Tax Credit, Child Tax Credit and student loan interest).

More In Forms and Instructions

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).