Note: Form W-7 begins on the next page of this document. (2005)
Agency decision
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What actually matters in this document.
Text
Attention:
Note: Form W-7 begins on the next page of this document.
DO NOT use this revision of Form W-7.
This revision of Form W-7 is provided for historical purposes only.
The correct version of Form W-7 you must use to apply or renew an ITIN is
found under “Current Products” at www.irs.gov/w7.
2
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transmitted all R
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 1 OF 4
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: PERFORATE ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Date
W-7
Action
Date
O.K. to print
Revised proofs
requested
Application for IRS Individual
Taxpayer Identification Number
Form
(Rev. January 2005)
OMB No. 1545-1483
See instructions.
Department of the Treasury
Internal Revenue Service
Signature
For use by individuals who are not U.S. citizens or permanent residents.
FOR IRS USE ONLY
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
Before you begin:
● Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
● Getting an ITIN does not change your immigration status or your right to work in the United States
and does not make you eligible for the earned income credit.
Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
a
Nonresident alien required to obtain ITIN to claim tax treaty benefit
b
c
d
e
f
g
h
Nonresident alien filing a U.S. tax return and not eligible for an SSN
U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
Dependent of U.S. citizen/resident alien
Name
其
Spouse of U.S. citizen/resident alien
Nonresident alien student, professor, or researcher filing a U.S. tax return and not eligible for an SSN
Dependent/spouse of a nonresident alien holding a U.S. visa
Other (see instructions)
Additional information for a and f: Enter treaty country
and treaty article number
1a First name
Middle name
Last name
(see instructions)
Name at birth if
different
1b First name
Middle name
Last name
Applicant’s
foreign
address
2
Street address, apartment number, or rural route number. Do not use a P.O. box number.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
(see instructions)
Mailing address
3
(if different from
above)
Birth
information
Other
information
Street address, apartment number, or rural route number. If you have a P.O. box, see page 4.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
4
Date of birth (month / day / year)
/
Country of birth
City and state or province (optional)
/
6a Country(ies) of citizenship
6b Foreign tax I.D. number (if any)
5
Male
Female
6c Type of U.S. visa (if any), number, and expiration date
6d Identification document(s) submitted (see instructions)
Passport
Issued by:
Driver’s license/State I.D.
USCIS documentation
No.:
Exp. date:
/
/
Other
Entry date in U.S.
/
/
6e Have you previously received a U.S. temporary taxpayer identification number (TIN) or employer identification number (EIN)?
No/Do not know. Skip line 6f.
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
6f Enter: TIN or EIN
Name under which it was issued
and
6g Name of college/university or company (see instructions)
City and state
Sign
Here
Keep a copy for
your records.
Acceptance
Agent’s
Use ONLY
Length of stay
Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I
authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number.
Signature of applicant (if delegate, see instructions)
Date (month / day / year)
Name of delegate, if applicable (type or print)
Delegate’s relationship
to applicant
Signature
Date (month / day / year)
/
/
Name and title (type or print)
For Paperwork Reduction Act Notice, see page 4.
/
/
Name of company
Cat. No. 10229L
Phone number
(
)
Parent
Court-appointed guardian
Power of Attorney
Phone (
Fax
(
EIN
)
)
Form W-7 (Rev. 1-2005)
2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 2 OF 4
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: PERFORATE ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Page 2
Form W-7 (Rev. 1-2005)
General Instructions
Purpose of Form
Use Form W-7 to apply for an IRS individual
taxpayer identification number (ITIN). An ITIN
is a nine-digit number issued by the U.S.
Internal Revenue Service (IRS) to individuals
who are required for U.S. tax purposes to
have a U.S. taxpayer identification number
but who do not have, and are not eligible to
obtain, a social security number (SSN).
The ITIN is for federal tax purposes only. It
does not entitle you to social security benefits
and does not change your immigration status
or your right to work in the United States.
Also, individuals filing tax returns using an
ITIN are not eligible for the earned income
credit (EIC).
SSNs. Do not complete Form W-7 if you have
an SSN or you are eligible to obtain an SSN.
You are eligible for an SSN if you are a U.S.
citizen or if you have been admitted by the
United States for permanent residence or
U.S. employment.
If you have an application for an SSN
pending, do not file Form W-7. Complete
Form W-7 only if the Social Security
Administration (SSA) notifies you that an SSN
cannot be issued.
To obtain an SSN, see Form SS-5,
Application for a Social Security Card. To get
Form SS-5 or to find out if you are eligible to
obtain an SSN, go to www.socialsecurity.gov
or contact an SSA office.
Who Must Apply
Any individual who is not eligible to obtain an
SSN but who must furnish a taxpayer
identification number must apply for an ITIN
on Form W-7. Examples are:
● A nonresident alien individual eligible to
obtain the benefit of reduced withholding
under an income tax treaty. See Pub. 515,
Withholding of Tax on Nonresident Aliens and
Foreign Entities.
● A nonresident alien individual not eligible
for an SSN who is required to file a U.S. tax
return or who is filing a U.S. tax return only to
claim a refund.
● A nonresident alien individual not eligible
for an SSN who elects to file a joint U.S. tax
return with a spouse who is a U.S. citizen or
resident.
● A U.S. resident alien (based on the
substantial presence test) who files a U.S. tax
return but who is not eligible for an SSN. For
information about the substantial presence
test, see Pub. 519, U.S. Tax Guide for Aliens.
● An alien spouse claimed as an exemption
on a U.S. tax return who is not eligible to
obtain an SSN.
● An alien individual eligible to be claimed as
a dependent on a U.S. tax return but who is
not eligible to obtain an SSN. To determine if
an alien individual is eligible to be claimed as
a dependent on a U.S. tax return, see Pub.
501, Exemptions, Standard Deduction, and
Filing Information, and Pub. 519.
● A nonresident alien student, professor, or
researcher who is required to file a U.S. tax
return but who is not eligible for an SSN.
● A dependent/spouse of a nonresident alien
holding a U.S. visa who is not eligible for an
SSN.
ITIN not needed for Forms 4868, 2688,
1040-ES, or 1040-ES(NR). If you are filing an
application for an extension of time to file
using Form 4868 or Form 2688, or making an
estimated tax payment using Form 1040-ES
or Form 1040-ES(NR), do not file Form W-7
with these forms. Enter “ITIN TO BE
REQUESTED” wherever your SSN or ITIN is
requested. An ITIN will be issued only after
you file a tax return and meet all other
requirements.
Additional Information
Publications. For details on resident and
nonresident alien status, see Pub. 519.
For details on individuals who can be
claimed as dependents and on obtaining an
SSN for a dependent, see Pub. 501.
These publications are available free from
the IRS. To order the publications, call
1-800-TAX-FORM (1-800-829-3676) if you are
in the United States. If you have a foreign
address, write to:
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
You can also get these publications on the
IRS website at www.irs.gov.
Telephone help. If, after reading these
instructions and our free publications, you are
not sure how to complete your application or
have additional questions, call
1-800-829-1040 if you are in the United
States. If you are outside the United States,
you can contact any of our overseas offices
in Berlin, London, or Paris.
How To Apply
Your application must include all of the
following.
1. Your completed Form W-7.
2. Your original, completed tax return(s) for
which the ITIN is needed. Attach Form W-7 to
the front of your tax return. After your Form
W-7 has been processed, the IRS will assign
an ITIN to the return and process the return.
The tax return will be processed as if it were
filed at the address listed in the tax return
instructions. Do not send a copy of the return
to any other IRS office.
If you are not required to file a tax return or
if you fail to file a completed tax return with
your Form W-7, you will not be issued an
ITIN, unless one of the exceptions explained
on page 3 applies. If an exception applies,
include instead the documents described
under that exception.
3. The original documents, or certified or
notarized copies of documents, that
substantiate the information provided on the
Form W-7. The supporting documentation
must be consistent with the applicant’s
information provided on Form W-7. For
example, the name, date of birth, and country
of citizenship must be the same as on Form
W-7, lines 1a, 4, and 6a.
If you submit an original valid passport
(or a notarized or certified copy of a valid
passport), you do not need to submit any
other documents from the list below.
Otherwise, you must submit at least two or
more of the documents listed below. The
documents must be current and verify your
identity (that is, contain your name). At least
one document must contain your photograph
and one must support your claim of foreign
status. Do not attach expired documents.
a. National identification card (must show
photo, name, current address, date of birth,
and expiration date).
b. U.S. driver’s license.
c. Civil birth certificate.
d. Foreign driver’s license.
e. U.S. state identification card.
f. Foreign voter’s registration card.
g. U.S. military identification card.
h. Foreign military identification card.
i. U.S. visa issued by the U.S. Department
of State.
j. U.S. Citizenship and Immigration Services
(USCIS) photo identification.
k. Medical records (dependents only).
l. School records (dependents and/or
students only).
You can submit copies of original
documents if the copies are:
● Certified by the issuing agency or official
custodian of the original record, or
● Notarized by a U.S. notary public legally
authorized within his or her local jurisdiction
to certify that the document is a true copy of
the original. To do this, the notary must see
the valid, unaltered original document and
verify that the copy conforms to the original.
U.S. notaries public are available at U.S.
embassies and consulates worldwide. Foreign
notaries are acceptable as outlined by the
Hague Convention.
Original documents you submit will be
returned to you. You do not need to provide
a return envelope. If your original documents
are not returned within 60 days, you can call
the IRS (see Telephone help on this page).
Copies of documents will not be returned.
Keep a copy of your application for your
records.
When To Apply
Complete and attach Form W-7 when you file
the tax return for which the ITIN is needed.
However, if you meet one of the exceptions
on page 3, complete and submit Form W-7
as soon as possible after you determine you
are covered by that exception.
Allow 4 to 6 weeks for the IRS to notify you
in writing of your ITIN. If you have not
received your ITIN or correspondence at the
end of the 6-week period, you can call the
IRS to find out the status of your application
(see Telephone help on this page).
Where To Apply
By mail. Mail Form W-7, your tax return (or
other documents required by an exception on
page 3), and the documentation listed in item
(3) under How To Apply on this page to:
Internal Revenue Service
Philadelphia Service Center
ITIN Unit
P.O. Box 447
Bensalem, PA 19020
Do not use the mailing address in
the instructions for your tax
return.
CAUTION
2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 3 OF 4
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Page 3
Form W-7 (Rev. 1-2005)
In person. You can apply for an ITIN by
bringing your completed forms and
documentation to any IRS Taxpayer
Assistance Center in the United States and
most IRS offices abroad. Before applying at
an IRS office abroad, find out if that office
accepts Form W-7 applications.
Through acceptance agent. You can also
apply through an acceptance agent
authorized by the IRS. To obtain a list of
agents, visit the IRS website at www.irs.gov.
Specific Instructions
If you are completing this form for someone
else, answer the questions as they apply to
that person.
Reason For Applying
You must check the box to indicate the
reason you are completing Form W-7. If more
than one box applies to you, check the box
that best explains your reason for submitting
Form W-7.
If you check box b, c, d, e, or g,
you must file a completed tax
return by attaching it to Form
CAUTION W-7. You must do this even if the
ITIN is for a spouse or
dependent. If you are applying for more than
one ITIN for the same return (such as for a
spouse or dependent), attach all Forms W-7
to the same return.
a. Nonresident alien required to obtain ITIN
to claim tax treaty benefit. Certain
nonresident aliens must obtain an ITIN to
claim a tax treaty benefit even if they do not
have to file a U.S. tax return. If you check this
box to claim the benefits of a U.S. income tax
treaty with a foreign country, also check
box h. On the dotted line next to box h, enter
“Exception 1” or “Exception 2,” whichever
applies (see this page). Also enter the name
of the treaty country and treaty article number
in the appropriate entry spaces below box h.
Also attach the documents required under
whichever exception applies. For more details
on tax treaties, see Pub. 901, U.S. Tax
Treaties.
b. Nonresident alien filing a U.S. tax return
and not eligible for an SSN. This category
includes:
● A nonresident alien who must file a U.S.
tax return to report income effectively or not
effectively connected with the conduct of a
trade or business in the United States.
● A nonresident alien who is filing a U.S. tax
return only to obtain a refund.
c. U.S. resident alien (based on days
present in the United States) filing a U.S.
tax return and not eligible for an SSN. A
foreign individual living in the United States
who does not have permission to work from
the USCIS, and is thus ineligible for an SSN,
may still be required to file a U.S. tax return.
These individuals must check this box.
d. Dependent of U.S. citizen/resident alien.
This is an individual who can be claimed as a
dependent on a U.S. tax return and is not
eligible to obtain an SSN.
e. Spouse of U.S. citizen/resident alien.
This category includes:
● A nonresident alien husband or wife who is
not filing a U.S. tax return (including a joint
return) and who is not eligible to obtain an
SSN but who, as a spouse, can be claimed
as an exemption.
● A nonresident alien electing to file a U.S.
tax return jointly with a spouse who is a U.S.
citizen or resident.
f. Nonresident alien student, professor, or
researcher filing a U.S. tax return and not
eligible for an SSN. This is an individual who
has not abandoned his or her residence in a
foreign country and who is a bona fide
student, professor, or researcher coming
temporarily to the United States solely to
attend classes at a recognized institution of
education, to teach, or to perform research. If
you check this box, you must complete lines
6c and 6g, provide your passport with a valid
U.S. visa, and a letter from an official of the
school or institution stating that you have not
been offered, and have not secured other
employment. If applicable, enter the name of
the treaty country and the treaty article
number in the appropriate entry spaces below
box h.
g. Dependent/spouse of a nonresident
alien holding a U.S. visa. This is an
individual who can be claimed as a
dependent or a spouse on a U.S. tax return
and who is unable, or not eligible, to obtain
an SSN and has entered the United States
with a nonresident holding a U.S. visa. For
example, the primary visa holder has a B-1
visa; the dependent or spouse has a B-2 visa.
h. Other. If the reason for your ITIN request is
not described in a through g, check this box.
Describe in detail your reason for requesting
an ITIN and attach supporting documents. If
any of the following exceptions apply to you,
you will not need to attach a tax return to
your Form W-7. Check box h and enter the
number of the exception that applies (for
example, “Exception 3”) on the dotted line
next to box h.
Exception 1. Passive income—treaty
benefits (box a) or third party withholding
(box h). To obtain an ITIN under this
exception, you must include documentation
with the Form W-7 showing you own an asset
that generates income subject to information
reporting or withholding requirements.
Examples include:
● Evidence that you opened an account with
a financial institution and you have an
ownership interest in that account.
● For a partnership interest—the partnership
agreement together with the partnership’s EIN
or other evidence that the partnership is
conducting business in the United States.
Exception 2. Other income (wages, salary,
compensation)—treaty benefits (box a).
Applicants with a U.S. visa that is
valid for employment should first
apply for an SSN with the Social
CAUTION Security Administration (SSA).
You are not eligible for an ITIN if
you are eligible to obtain an SSN.
If you are an individual receiving pay for
personal services, your Form W-7 will be
processed if you provide proof that your
application for an SSN (Form SS-5) was
rejected by the SSA and include a Form
8233, Exemption From Withholding on
Compensation for Independent (and Certain
Dependent) Personal Services of a
Nonresident Alien Individual.
If you are a nonresident alien visitor with
gaming winnings, your Form W-7 will be
processed if submitted through the
appropriate gaming official serving as an
acceptance agent.
Exception 3. Third party reporting—
mortgage interest (box h). To obtain an ITIN
under this exception, you must include
documentation with the Form W-7 showing
evidence of a home mortgage loan on real
property located in the United States. This
documentation could include a loan
commitment letter from the financial
institution, a broker’s listing agreement, or
similar documentation.
Exception 4. Disposition by foreign
person of U.S. real property interest
(box h). If a transferor or transferee does not
have a taxpayer identification number, and an
amount withheld is due, attach completed
Forms 8288, U.S. Withholding Tax Return for
Dispositions by Foreign Persons of U.S. Real
Property Interests, and 8288-A, Statement of
Wihtholding on Dispositions by Foreign
Persons of U.S. Real Property Interests, to
the completed Form W-7.
If you are applying for a withholding
certificate to reduce or eliminate withholding
on dispositions of U.S. real property, you
must attach a copy of the contract for sale
and a completed application for a withholding
certificate to the completed Form W-7. The
application for a withholding certificate must
comply with the provisions of Regulations
sections 1.1445-3 and 1.1445-6 and Rev.
Proc. 2000-35, 2000-35 I.R.B. 211. You can
find Rev. Proc. 2000-35 on page 211 of
Internal Revenue Bulletin 2000-35 at
www.irs.gov/pub/irs-irbs/irb00-35.pdf. You
may be able to use Form 8288-B, Application
for Withholding Certificate for Dispositions by
Foreign Persons of U.S. Real Property
Interests, for this purpose. See Form 8288-B
for details.
Line Instructions
Enter N/A (not applicable) on all lines that do
not apply to you. Do not leave any lines
blank.
Line 1a. Enter your legal name on line 1a as
it appears on your documents. This entry
should reflect your name as it will appear on
a U.S. tax return.
Your ITIN will be established using
this name. If you do not use this
name on the U.S. tax return, the
CAUTION processing of the U.S. tax return
may be delayed.
Line 1b. Enter your name as it appears on
your birth certificate if it is different from your
entry on line 1a.
Line 2. Enter your complete foreign address
in the country where you permanently or
normally reside. If you no longer have a
permanent residence, due to your relocation
to the United States, enter only the foreign
country where you last resided on line 2 and
enter your complete mailing address on line
3. If you are claiming a benefit under an
income tax treaty with the United States, line
2 must show the treaty country.
2
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM W-7, PAGE 4 OF 4
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Page 4
Form W-7 (Rev. 1-2005)
CAUTION
Do not use a post office box or an
“in care of” (c/o) address. If you do,
your application will be rejected.
Line 3. Enter your complete mailing address
if it is different from the address on line 2.
This is the address the IRS will use to return
your original documents and send written
notification of your ITIN.
Note. If the U.S. Postal Service will not
deliver mail to your physical location, enter
the U.S. Postal Service’s post office box
number for your mailing address. Contact
your local U.S. Post Office for more
information. Do not use a post office box
owned and operated by a private firm or
company.
Line 4. To be eligible for an ITIN, your birth
country must be recognized as a foreign
country by the U.S. Department of State.
Line 6a. Enter the country or countries (in the
case of dual citizenship) in which you are a
citizen. Enter the complete country name; do
not abbreviate.
Line 6b. If your country of residence for tax
purposes has issued you a tax identification
number, enter that number on line 6b. For
example, if you are a resident of Canada,
enter your Canadian Social Insurance
Number.
Line 6c. Enter only U.S. nonimmigrant visa
information. Include the USCIS classification,
number of the U.S. visa, and the expiration
date in month/day/year format. For example,
if you have a B-1/B-2 visa with the number
123456 that has an expiration date of
December 31, 2006, enter “B-1/B-2,”
“123456,” and “12/31/2006” in the entry
space.
Note. If the visa has been issued under a
“duration of stay” label by USCIS, enter “D/S”
as the expiration date.
Line 6d. Check the box indicating the type of
document(s) you are submitting for
identification. You must submit documents as
explained in item (3) under How To Apply on
page 2. Enter the name of the state or
country or other issuer, the identification
number (if any) appearing on the document(s),
the expiration date, and the date on which
you entered the United States. Dates must be
entered in the month/day/year format. Also,
you may be required to provide a certified
translation of foreign language documents.
Note. Any visa information shown on a
passport must be entered on line 6c.
Line 6e. If you ever received a temporary
taxpayer identification number (TIN) or an
employer identification number (EIN), check
the “Yes” box and complete line 6f. If you
never had a temporary TIN or an EIN, or you
do not know your temporary TIN, check the
“No/Do not know” box.
A temporary TIN is a nine-digit number
issued by the IRS to persons who file a return
or make a payment without providing a TIN.
You would have been issued this number if
you filed a U.S. tax return and did not have a
social security number. This temporary TIN
will appear on any correspondence the IRS
sent you concerning that return.
An EIN is a nine-digit number (for example,
12-3456789) assigned by the IRS to
businesses, such as sole proprietorships.
Line 6f. If you have both a temporary TIN and
an EIN, attach a separate sheet listing both. If
you were issued more than one temporary
TIN, attach a separate sheet listing all the
temporary TINs you received.
Line 6g. If you checked reason f, you must
enter the name of the educational institution
and the city and state in which it is located.
You must also enter your length of stay in the
United States.
If you are temporarily in the United States
for business purposes, you must enter the
name of the company with whom you are
conducting your business and the city and
state in which it is located. You must also
enter your length of stay in the United States.
Signature. You must sign Form W-7.
However, if the applicant is a minor under 14
years of age, a delegate (parent or
court-appointed guardian) should sign for him
or her. Type or print the delegate’s name in
the space provided and check the
appropriate box that indicates his or her
relationship to the applicant. If the delegate is
signing as a court-appointed guardian, attach
a copy of the court-appointment papers
showing the legal guardianship.
If the applicant is 14 years of age or over,
the applicant can appoint an authorized agent
to sign. The authorized agent must print his
or her name in the space provided for the
name of the delegate and attach Form 2848,
Power of Attorney and Declaration of
Representative.
Paperwork Reduction Act Notice. We ask
for the information on this form to carry out
the Internal Revenue laws of the United
States. You are required to give us the
information. We need it to ensure that you are
complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB control
number. Books or records relating to a form
or its instructions must be retained as long as
their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information
are confidential, as required by Internal
Revenue Code section 6103.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time
is: Record keeping, 6 min.; Learning about
the law or the form, 25 min.; Preparing the
form, 33 min.; Copying, assembling, and
sending the form to the IRS, 20 min.
We welcome comments on forms. If you
have comments concerning the accuracy of
these time estimates or suggestions for
making this form simpler, we would be happy
to hear from you. You can write to Internal
Revenue Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406, Washington,
DC 20224. Do not send the form to this
address. Instead, see Where To Apply on
page 2.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.