W-7 form (ITIN)
Fill in IRS Form W-7 online to apply for or renew an Individual Taxpayer Identification Number (ITIN), then download it.
Form W-7, Application for IRS Individual Taxpayer Identification Number, is how someone who needs a US taxpayer number but can’t get a Social Security number applies for an ITIN, or renews one. The official form (Rev. December 2024) opens here ready to type into. Fill it in, download it, sign it, and send it with your federal tax return and identity documents.
How to fill out Form W-7
- The official blank Form W-7 opens automatically.
- Choose new or renewal, tick the reason you are applying, and fill in your name, addresses, birth details and identity document.
- Download the PDF, sign it with Sign PDF, and send it with your tax return and identity documents.
Frequently asked questions
What is Form W-7 used for?
It is the application for an Individual Taxpayer Identification Number (ITIN), a nine-digit number the IRS issues for federal tax purposes to people who are not eligible for a Social Security number. The same form renews an expired ITIN.
Who needs an ITIN?
Nonresident and resident aliens who must file a US tax return or are claimed on one, and their spouses and dependents, when they can’t get an SSN. The form says not to submit it if you have, or are eligible to get, a Social Security number.
Do I have to send a tax return with Form W-7?
Usually, yes. If you tick reason b, c, d, e, f or g, you must attach Form W-7 to a federal tax return unless you meet one of the exceptions in the instructions, such as claiming tax treaty benefits or third-party reporting of mortgage interest.
Which documents do I need?
Documents that prove your identity and your foreign status. A valid passport is the only document that proves both on its own. Otherwise you need at least two documents from the list in the instructions, such as a national ID card, a birth certificate or a visa. They must be originals or copies certified by the agency that issued them.
Where do I send Form W-7?
By mail to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, with your tax return and documents. You can also apply through an IRS-authorized Certifying Acceptance Agent or in person at an IRS Taxpayer Assistance Center, which avoids mailing your passport. Confirm the address in the current Instructions for Form W-7.
How long does an ITIN take?
The IRS says to allow about 7 weeks, and 9 to 11 weeks if you apply between January 15 and April 30 or from outside the United States.
Do ITINs expire?
Yes. An ITIN that hasn’t been used on a federal tax return for three tax years in a row expires. To renew, tick “Renew an existing ITIN” at the top of Form W-7 and enter the number on line 6f.
How to fill out Form W-7, line by line
Application type: tick new ITIN or renewal. Reason: tick one box from a to h; boxes a and f also need the treaty country and article number, and boxes d and e need the name and SSN or ITIN of the US citizen or resident alien. Line 1a: your legal name as it appears on your documents. Line 1b: your name at birth, if different. Line 2: your mailing address. Line 3: your foreign (non-US) address, which can’t be a P.O. box. Line 4: date and country of birth. Line 5: sex. Line 6a: countries of citizenship. Line 6b: your foreign tax ID number, if you have one. Line 6c: type of US visa, its number and expiry date. Line 6d: the identity document you are submitting, who issued it, its number and expiry date, and your date of entry into the United States. Lines 6e–6f: any ITIN or IRSN you were issued before. Line 6g: for students, professors and researchers, the college or company, its city and state, and your length of stay.
The reason boxes, a to h
(a) nonresident alien claiming a tax treaty benefit; (b) nonresident alien filing a US federal tax return; (c) US resident alien, based on days present in the United States, filing a return; (d) dependent of a US citizen or resident alien; (e) spouse of a US citizen or resident alien; (f) nonresident alien student, professor or researcher; (g) dependent or spouse of a nonresident alien holding a US visa; (h) other, described in the space provided. Tick only the one that applies, except that a and f are ticked together with h.
Signing for a child or dependent
An applicant who is 18 or older signs their own form. For a child under 18 who can’t sign, a parent or court-appointed guardian signs as delegate, prints their name and ticks their relationship. Someone holding a power of attorney can sign for an adult and attaches the power of attorney.
Getting your documents back
Original documents sent to the IRS are mailed back to the address on the form, normally within 60 days. If you need your passport sooner, apply through a Certifying Acceptance Agent or a Taxpayer Assistance Center, where it can be checked and handed back.
Your details stay private
Form W-7 asks for passport and visa details. Everything you type stays in your browser: nothing is uploaded to ModifyPDF or stored after you close the page. This page provides the official form and general information, not tax or immigration advice.