Douglas Olsen
International students who are non-resident aliens with US tax obligations but are ineligible for a Social Security Number (SSN) can apply for an Individual Taxpayer Identification Number (ITIN) by filing Form W-7 with the Internal Revenue Service (IRS). This form is also used to renew an existing ITIN. To complete Form W-7, applicants must provide basic personal information, including name, birth date, country of citizenship, US visa details, and the reason for applying. In addition, applicants must submit original or certified identification documents, such as passports, national identification cards, and birth certificates. Once the form and required documents are gathered, international students can submit their application to the IRS by mail or in person at select locations, with the help of a Certified Acceptance Agent (CAA), or through an Acceptance Agent (AA).
| Characteristics | Values |
|---|---|
| Who should file Form W-7? | Non-resident students, professors, or researchers filing under treaty exemptions. |
| What is Form W-7 used for? | To apply for an IRS individual taxpayer identification number (ITIN). |
| Who should use Form W-7? | Non-citizens with U.S. tax obligations who are not eligible for a Social Security number. |
| What to include on Form W-7? | Basic personal information, including name, birthdate, country of citizenship, U.S. visa details (if applicable), and the reason for applying. |
| What documents are required? | Original identification documents or certified copies issued by the issuing agency. At least one document must include a recent photograph, unless the applicant is a dependent. |
| How to submit Form W-7? | There are three ways to submit: mail, in-person at an IRS location, or through a Certified Acceptance Agent (CAA). |
| What is the processing time for Form W-7? | If you do not receive your ITIN within 12 weeks, you can call the IRS ITIN hotline to check your application status. |
| Is there a fee for Form W-7? | No, the IRS does not charge a fee for ITIN applications or renewals. |
| How often does Form W-7 need to be renewed? | An ITIN must be renewed if it is not used on a U.S. tax return for three consecutive years. |
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What You'll Learn
Who needs to file Form W-7
Individuals who entered the United States in the previous year to work and want to file a tax return for the income earned in the country during that period should file Form W-7. This form is also for those who are not eligible for a social security number (SSN).
On the other hand, if you have a pending application for an SSN, do not file Form W-7. Only complete the form if the SSA notifies you that you're ineligible for an SSN. If this happens, you must attach the letter of denial from the SSA to your Form W-7.
Form W-7 is used to apply for an IRS individual taxpayer identification number (ITIN). It is a 9-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but are ineligible to get an SSN.
You can also use Form W-7 to renew an existing ITIN that is expiring or has already expired. All Form W-7 renewal applications must include a U.S. federal tax return unless an exception applies. For instance, if your ITIN is only being used on information returns for reporting purposes, you don't need to renew it. However, if you need to use the ITIN to file a U.S. federal tax return in the future, you will need to renew it at that time.
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What is Form W-7
Form W-7 is used to apply for an IRS Individual Taxpayer Identification Number (ITIN). An ITIN is a 9-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who, for U.S. federal tax purposes, need a U.S. taxpayer identification number but do not have and are not eligible to get a Social Security Number (SSN). Non-citizens who have U.S. tax obligations but are ineligible for an SSN can apply for an ITIN instead.
To apply for an ITIN, an individual must submit a completed copy of Form W-7, the tax return that needs the number, and valid identification that proves both identity and foreign status. Form W-7 requires specific information about the applicant, including their name, mailing address, birth date and location, and foreign tax ID number (if applicable).
Form W-7 can also be used to renew an existing ITIN that is expiring or has already expired. If an individual has an application for an SSN pending, they should not file Form W-7. Only those who are authorized to work in the U.S. are eligible for an SSN. If the Social Security Administration (SSA) determines that an individual is not eligible for an SSN, they must get a letter of denial and attach it to their Form W-7.
Form W-7 can be submitted in person at any IRS Taxpayer Assistance Center (TAC) that performs in-person document reviews. Most major U.S. cities have such assistance centers, and there is at least one center in every state. Alternatively, Form W-7 can be submitted by mail to the Internal Revenue Service.
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How to fill out Form W-7
Form W-7 is used to apply for an IRS Individual Taxpayer Identification Number (ITIN). This form can also be used to renew an existing ITIN that is expiring or has expired. An ITIN is a 9-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN).
- Submit an original, valid passport or a certified copy from the issuing agency. If you do not have a passport, you must submit at least two types of documents listed in the "Supporting Documentation" table. These documents must prove your identity and foreign status and meet the photograph requirement. Examples of accepted documents include school records, medical records, bank statements, utility bills, or rental statements. If the applicant is under 18 and does not have a passport, an original birth certificate is required.
- On line 6d of Form W-7, enter the date you entered the United States in MM/DD/YYYY format.
- If you have ever received an ITIN or an Internal Revenue Service Number (IRSN), check the "Yes" box and complete line 6f. If you do not know or have never had an ITIN or IRSN, check the "No/Don't know" box.
- If you are filing Form W-7 on behalf of someone else, answer the questions as they apply to that individual.
- If you are checking the box for "Renew an existing ITIN," you must answer the question on line 6e and include your ITIN information on line 6f. Refer to the instructions for lines 6e and 6f for more information.
- Check the box that best explains your reason for submitting Form W-7. If more than one box applies, choose the one that best fits your situation.
- If you are the applicant and are unable to sign your name, you must sign with your mark (e.g., an "X" or a thumbprint) in the presence of a witness. The witness must also sign and be identified as such.
- If your spouse is filling out the form and cannot sign their name, the Power of Attorney box must be checked, and Form 2848 must be attached to Form W-7.
- Complete all fields as appropriate and enter the eight-digit office code provided to you by the ITIN Program Office.
Note: If you have a pending application for an SSN, do not file Form W-7. Only complete Form W-7 if the SSA notifies you that you are ineligible for an SSN. In this case, attach the letter of denial to your Form W-7.
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Where to send Form W-7
Once you have filled out Form W-7, gathered your supporting documents, and prepared your tax return, there are four ways to submit your paperwork:
By mail
You can mail your W-7 form, tax return (if applicable), and supporting documents to the following address:
> Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
Private delivery service
You can also use a private delivery service to submit your paperwork. If you choose to use a private delivery service, mail it to the following address:
> Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000
In person
You can apply for your ITIN in person by visiting a designated IRS Taxpayer Assistance Center (TAC). Here, they can verify original documentation and certified copies from the issuing agency for primary and secondary applicants and their dependents. TACs that don’t offer ITIN document authentication service will mail the original documents, Form W-7, and the tax return to the IRS Austin Service Center for processing.
Acceptance Agent
You can also apply through one of the two types of acceptance agents authorized by the IRS: Acceptance Agent (AA) or Certifying Acceptance Agent (CAA). AAs and CAAs are available both domestically and abroad. An AA can help you complete and file Form W-7.
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What to do if your ITIN doesn't arrive
International students can file Form W-7 to apply for an Individual Taxpayer Identification Number (ITIN). An ITIN is a 9-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN).
If your ITIN doesn't arrive, first determine whether the standard processing time of 7-10 weeks has passed since you submitted your application. If this timeframe has passed and your ITIN still hasn't arrived, you can take the following steps:
- Contact the IRS: Call the IRS at 800-829-1040 to check the status of your application. Keep your application information handy when making the call.
- Visit an IRS Taxpayer Assistance Center (TAC): If you need more immediate assistance or have concerns about your application, you can visit a local TAC. Appointments are usually required, and you can schedule one by calling 844-545-5640. Some TACs offer ITIN document authentication services, while others will mail your documents to the IRS Austin Service Center for processing.
- Contact an Acceptance Agent: You can also seek assistance from one of the two types of acceptance agents authorized by the IRS: Acceptance Agent (AA) or Certifying Acceptance Agent (CAA). AAs and CAAs are available both domestically and abroad and can help you with completing and filing Form W-7. CAAs can authenticate identification documents for primary and secondary applicants and their dependents.
- Check your mailing address: Ensure that your mailing address is correct and up to date. The IRS will return your original documents to the mailing address shown on your Form W-7. If you provided a prepaid Express Mail or courier envelope, they will use that for returning your documents.
- Call the IRS for missing documents: If your original documents haven't been returned after the specified timeframe, you can call the IRS at 800-908-9982 (U.S.) or 267-941-1000 (outside the U.S.) to inquire about their status.
Remember to have all your relevant documents ready when seeking assistance or inquiring about the status of your ITIN application.
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Frequently asked questions
Form W-7 is used to apply for an Individual Taxpayer Identification Number (ITIN) with the IRS.
Non-resident students, professors, or researchers filing under treaty exemptions, as well as non-resident aliens who need to file a U.S. tax return, should use Form W-7.
Basic personal information is required, including name, birth date, country of citizenship, U.S. visa details (if applicable), and the reason for applying.
You will need to submit original or certified identification documents, such as a passport or birth certificate. Photocopies are not accepted unless they are certified by the issuing agency.
There are three ways to submit Form W-7: by mail to the IRS ITIN Operation in Austin, TX, in person at an IRS location, or through a Certified Acceptance Agent (CAA) who can verify your identification documents.
