Documents Required For W-7: A Guide For International Students

International students who need to submit a national tax report to the IRS and have income from US companies but do not have a social security number must apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7. Before completing Form W-7, students must gather certain documents to support their application. These include documents that prove identity and foreign status, such as a valid passport, visa, driver's license, or school records. At least one document must contain a photograph, unless the applicant is a dependent under a certain age. Obtaining an ITIN can take six to eleven weeks, and it is important to note that the ITIN is exclusively for use with federal tax returns and does not alter residency, employment, or immigration status.

Certified passport copy

A certified passport copy is one of the most important documents for international students when submitting their W-7 form. This document establishes both the applicant's foreign status and identity, and is the only document that can stand alone, meaning no other documents need to be submitted alongside it. It is worth noting that a passport is considered current only if its expiration date has not passed before the date the W-7 form is submitted.

The certified copy of the passport must include all U.S. visa pages if a visa is required for the W-7 application. If the applicant is a dependent under the age of 18 and does not have a valid passport, they must submit an original civil birth certificate instead. If proof of U.S. residency is required, the passport must include a date of entry into the U.S., otherwise, another document proving residency, such as a U.S. driver's license or state identification card, must be provided.

It is important to ensure that the certified copy of the passport is clear and free from blemishes, as this may result in the application being rejected. The copy must be certified by the government agency that issued the original passport, bearing its official stamped seal. This certification verifies that the copy is an exact replica of the original document.

To ensure the secure delivery of valuable documents like passports, applicants can include a prepaid Express Mail or courier envelope with their application. The IRS will then return the documents using the provided envelope. If the original documents are needed for any purpose within 60 days of submitting the application, it is recommended to apply in person at an IRS Taxpayer Assistance Center or CAA, or to submit certified copies.

Valid U.S. visa

As an international student, you may need a valid U.S. visa to obtain an ITIN (Individual Tax Identification Number) for tax-related purposes. The ITIN is a 9-digit number provided by the U.S. Internal Revenue Service (IRS) and is required for tax filing and other financial transactions in the U.S.

To apply for an ITIN, you will need to complete Form W-7 and submit it along with the necessary supporting documents. One of the key documents you can use to establish your foreign status and identity is your valid passport with a valid U.S. visa. This is especially important if you are on an F1, J1, or M1 visa, which are the typical student visa types.

The F1 visa is for students enrolled in an accredited U.S. college, university, or English language institute. The J1 visa is for exchange visitors participating in exchange programs, including high school and university studies. Meanwhile, the M1 visa is for those engaged in non-academic or vocational study or training in the U.S.

When submitting your valid U.S. visa as part of your W-7 application, ensure that it is still current and has not expired. The IRS requires that all documentation be up-to-date at the time of submission. Additionally, assess the quality of your visa document; it should be clear and free from any blemishes to be considered valid.

It is worth noting that if you are present in the U.S. on a work-related visa (F-1, J-1, or M-1) but will not be employed (i.e., your presence is solely for study purposes), you have the option to attach a letter from the Designated School Official (DSO) or Responsible Officer (RO) instead of providing your valid U.S. visa. This letter should clearly state that your stay in the U.S. is exclusively for study and that you will not be seeking employment during your time there.

Proof of U.S. residency

To complete your W-7 application package, you must provide proof of U.S. residency. This is a mandatory requirement unless you are:

• A dependent of U.S. military personnel stationed overseas.
• A citizen of Canada or Mexico listed on a submitted return for the 2017 tax year or earlier, or are claimed for any allowable tax benefit other than the credit for other dependents (ODC).

If none of the above applies to you, you must submit at least one of the following original documents as proof of U.S. residency:

• A valid passport with a U.S. visa. If you are a citizen of Canada, Mexico, or Bermuda, you do not need to provide a U.S. visa.
• A letter from the Designated School Official (DSO) or Responsible Officer (RO) stating that your presence in the U.S. is solely for study and that you will not be seeking employment during your stay. This letter can be submitted instead of an SSA denial letter.
• A Social Security Administration (SSA) denial letter.
• A National Identification Card (must include your photo, name, current address, date of birth, and expiration date).
• A U.S. driver's license.

Please note that all documents must be current (not expired) and contain your name and photograph. If you are unable to provide a photograph, you will need to submit at least two forms of identification.

School records

When preparing school records for the W-7 form, it is essential to pay attention to the quality and completeness of the documents. Clear and blemish-free records are more likely to be accepted, while unclear or incomplete documents may be considered invalid. It is also worth noting that school records might not be government-issued, so extra care should be taken to ensure their accuracy and legitimacy.

The specific requirements for school records can vary, but generally, they should include information such as the student's full name, date of birth, and current enrolment status. Transcripts of academic records, including grades or marksheets, may also be requested. For international students, additional documentation may be needed to verify their foreign status, such as proof of enrolment in a foreign education system or previous study records from their home country.

In some cases, the school or educational institution may provide a letter confirming the student's enrolment and verifying their academic standing. This letter can be addressed to the Internal Revenue Service (IRS) and should be on official school letterhead. It should include specific details about the student's programme of study, such as the start and end dates, the level of education, and any relevant qualifications that will be awarded upon completion.

It is always advisable to carefully review the requirements and checklist provided by the IRS for school records. This will ensure that the correct and most up-to-date information is submitted, facilitating a smoother application process for international students seeking an Individual Taxpayer Identification Number (ITIN) through the W-7 form.

Tax return

As an international student, you may need to submit a Form W-7, which is the document used to apply for an Individual Taxpayer Identification Number (ITIN). This is a nine-digit number issued by the IRS to individuals who are required to file a U.S. tax return but are not eligible to obtain a Social Security Number (SSN).

To complete Form W-7, you will need to provide the following information:

• Your name and mailing address, and if different, your foreign address.
• Your U.S. visa number, if applicable.
• Two unexpired documents or certified copies to support the information you provide. This can include a valid passport, U.S. Citizenship and Immigration Services (USCIS) photo ID, U.S. Department of State-issued Visa, U.S. driver's license, U.S. military ID card, or a U.S. state ID card. At least one of the two documents must contain your photograph, unless you are a dependent under a certain age.

In addition to the above, if you are an international student on a work-related visa (F-1, J-1, or M-1) but are not employed (i.e., your presence in the U.S. is solely for study purposes), you can attach a letter from the Designated School Official (DSO) or Responsible Officer (RO) stating that you will not be seeking employment while in the U.S. and that your presence is study-related. This letter can be submitted instead of a Social Security Administration denial letter.

It is important to carefully review your documents before submitting Form W-7 to ensure they are complete, clear, and valid. The processing time for Form W-7 is typically 6 to 11 weeks, but it can take longer if applying from outside the U.S. or during the tax season.

Once you have obtained your ITIN, you can use it to file your tax returns. It is important to note that an ITIN will expire if it is not used on a tax return for three consecutive years.

Frequently asked questions