Note: Form W-7 begins on the next page of this document. (2003)
Agency decision
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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.
W-7
Form
(Rev. December 17, 2003)
Application for IRS Individual
Taxpayer Identification Number
Department of the Treasury
Internal Revenue Service
For use by individuals who are not U.S. citizens or permanent residents.
OMB No. 1545-1483
See instructions.
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 visa holder
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:
USCIS documentation
Driver’s license/State I.D.
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 you need more space, 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 of
this form 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. 12-17-2003)
Page 2
Form W-7 (Rev. 12-17-2003)
Important Changes
If you are a resident or nonresident alien
applying for an ITIN to file a tax return, you
now must attach your original, completed
return to Form W-7 to get the ITIN. See
Where To Apply on page 3 for information on
filing these forms.
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
under Specific Instructions on page 3
applies.
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, 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
visa holder 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. Write “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.
For details on eligibility for the earned
income credit, see Pub. 596, Earned Income
Credit.
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:
Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261-5074
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, you may call for
assistance:
● Inside the United States: 1-800-829-1040.
Normal hours of operation are Monday
through Friday from 7:00 a.m. to 10:00 p.m.
local time. Assistance provided to callers from
Alaska and Hawaii will be based on the hours
of operation in the Pacific time zone.
● Outside the United States: You may contact
any of our overseas offices in Berlin, London,
Paris, Rome, or Tokyo.
How To Apply
Your application must include all of the
following.
● Your completed Form W-7.
● Your original, completed tax return(s) for
which the ITIN is needed. However, if one of
the exceptions on page 3 applies, include
instead the documents described under that
exception.
● 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 lines
1a, 4, and 6a of the Form W-7.
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. If you
do not submit an original valid passport (or a
notarized or certified copy), you must provide
a combination of documents (at least two or
more) from the list below that are current and
that verify: (a) your identity, that is, contain
your name and a photograph, and (b) support
your claim of foreign status.
● National identification card (must show
photo, name, current address, date of birth,
and expiration date).
● U.S. driver’s license.
● Civil birth certificate.
● Foreign driver’s license.
● U.S. state identification card.
● Foreign voter’s registration card.
● U.S. military identification card.
● Foreign military identification card.
● Visa.
● U.S. Citizenship and Immigration Services
(USCIS) photo identification.
● Medical records (dependents only).
● School records (dependents and/or
students only).
You can submit copies of original
documents. However, such documents must
be:
● 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. Copies of documents will
not be returned. If your documents are not
returned within 60 days, you may call the IRS
(see Telephone help on this page).
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.
Page 3
Form W-7 (Rev. 12-17-2003)
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 may call the
IRS to find out the status of your application
(see Telephone help on page 2).
Where To Apply
By mail. Mail Form W-7, your tax return (or
other documents required by an exception on
this page), and the documentation listed
under How To Apply on page 2 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.
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.
Where To Attach
If you are filing a tax return with this form,
attach Form W-7 to the front of your tax
return.
Specific Instructions
Use the following instructions to complete
Form W-7. 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.
Note: If you checked box b, c, d, e, or g, you
must file a completed tax return by attaching
it to Form 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 lines next to box h, write
“Exception 1” or “Exception 2,” whichever
applies, and the name of the foreign country
and treaty article number. Also attach the
documents required under whichever
exception applies.
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 may 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, may 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, teach, or perform research. If you
check this box, you must complete lines 6c
and 6g, provide your passport with a valid
visa, and check box h. On the lines next to
box h, enter the name of the foreign country
and the treaty article number that applies. If
Exception 2 applies, you must also write
“Exception 2” on the line next to box h and
attach the documents required under
Exception 2.
g. Dependent/spouse of a nonresident
alien visa holder. This is an individual who
may 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 visa
holder. 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 write the
number of the exception that applies (for
example, “Exception 3”) on the 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.
Information reporting and withholding
requirements apply to third parties (frequently
banks or other financial institutions), which
will request an ITIN from you to enable them
to file information reports required by law.
Examples of information reports are the
Form 1099-INT, Interest Income, or
Form 1042-S, Foreign Person’s U.S. Source
Income Subject to Withholding. You may
need an ITIN to complete the Form W-9 (for
residents) or in some cases a form in the W-8
series (for nonresidents). These forms are
kept by the third parties.
Exception 2. Other income (wages,
salary, compensation)—treaty benefits
(box a) or foreign student receiving
scholarship or fellowship (box f).
Note: Applicants with a visa that is valid for
employment should first apply for an SSN
with the Social Security Administration (SSA).
You are not eligible for an ITIN if you are
eligible to obtain an SSN.
If you are a foreign scholar, professor or
researcher, or 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). Under the Internal
Revenue laws, most recipients of home
mortgage interest (lenders) report the amount
of interest they receive from a borrower to the
IRS and to the borrower. This reporting is
usually done on a Form 1098, Mortgage
Interest Statement. First time filers who
secure a home loan may seek an ITIN to
provide to their lender.
To obtain an ITIN under this exception, you
must include documentation with the Form
W-7 showing evidence of a home mortgage
loan. 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). A withholding obligation is generally
imposed on the buyer or other transferee
(withholding agent) when a U.S. real property
interest is acquired from a foreign person.
This withholding serves to collect the tax that
may be owed by the foreign person. In some
instances, the foreign person may apply for a
withholding certificate to reduce or eliminate
withholding on the disposition of the real
property.
Page 4
Form W-7 (Rev. 12-17-2003)
To obtain an ITIN under this exception, you
must include with the Form W-7 a completed
Form 8288-B, Application for Withholding
Certificate for Dispositions by Foreign
Persons of U.S. Real Property Interests, and
a copy of the contract for the sale.
Line Instructions
Enter N/A (not applicable) on all lines that do
not apply to you.
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.
Caution: Your ITIN will be established using this
name. If you do not use this name on the U.S.
tax return, the processing of the U.S. tax return
may be delayed until discrepancies are resolved.
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 address in the
country where you permanently or normally
reside. If you are claiming a benefit under an
income tax treaty with the United States, the
address entered must be an address in the
treaty country. Include the postal code where
appropriate.
Do not use a post office box or an “in care
of” (c/o) address instead of a street address.
If you do, your application will be rejected.
Note: If you no longer have a permanent
residence, due to your relocation to the
United States, enter the foreign country where
you last resided.
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, then
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. Enter your date of birth in
month/day/year format and your country of
birth. If available, provide the city and state or
province. You must identify the country in
which you were born. To be eligible for an
ITIN, your birth country must be recognized
as a foreign country by the U.S. Department
of State.
Line 5. Check the appropriate box for your
gender.
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, you
would enter your Canadian Social Insurance
Number.
Line 6c. Enter only U.S. nonimmigrant visa
information. Include the USCIS classification,
number of the 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,
2004, you would enter “B-1/B-2,” “123456,”
and “12/31/2004” in the entry space.
Note: If the visa has been issued under a
“duration of stay” label by USCIS, then enter
“D/S” as the expiration date.
Line 6d. Check the box indicating the type of
document(s) you are presenting for
identification. If you have a passport, use it to
provide verification of your identity and
foreign status. If you do this, you will not
need to furnish any other supporting
documents.
Note: If visa information is present on the
passport, this information must be entered on
line 6c.
If you do not have a passport, you must
use the documents listed under How To
Apply on page 2 and you will be required to
provide more than one current document to
verify your identity and foreign status. At least
one document you present must contain a
recent photograph. 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. Additionally, you may be required to
provide a certified translation of foreign
language documents.
Line 6e. If you ever received a temporary
Taxpayer Identification Number (TIN) or an
Employer Identification Number (EIN), check
the “Yes” box and enter the number on 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. Enter in the space provided the
temporary TIN and/or EIN and the name
under which the number was issued. If you
have both a temporary TIN and an EIN,
attach a separate sheet listing both. You may
have been issued more than one temporary
TIN. If so, attach a separate sheet listing all
the temporary TINs you received.
Line 6g. If you checked reason f, you must
provide the name of the educational
institution and the city and state in which it is
located. You must also indicate your length of
stay.
If you are temporarily in the United States
for business purposes, you must provide 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. Generally, Form W-7 must be
signed by the applicant. 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 may 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 must 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: Learning about the law or the form, 13
min.; Preparing the form, 29 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 the Tax
Products Coordinating Committee, Western
Area Distribution Center, Rancho Cordova,
CA 95743-0001. Do not send the form to this
address. Instead, see Where To Apply on
page 3.
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.