GlossaryUS
What is Form W-7?
Application for IRS Individual Taxpayer Identification Number
Short answer
Form W-7 is the IRS application for a new ITIN or for renewing an expired one. Unless an exception applies, it is filed with a US federal tax return.
Explained
Documents proving identity and foreign status are attached. A passport is the only stand-alone document; the IRS accepts 13 document types in total, and documents must not be expired. They must be originals or copies certified by the issuing agency.
A first-time application is sent with the tax return by the return’s due date. People who have an SSN or are eligible for one do not complete Form W-7.
Good to know
- Original documents sent by mail are returned to the applicant by the IRS.
- A Certifying Acceptance Agent (CAA) can authenticate documents such as a passport and hand them straight back, so the original does not have to be mailed to the IRS.
- The outcome and timing are decided by the IRS.
This page is general information, not legal or tax advice. Rules change; check the official source for the latest position or talk to us.
All terms
