Note: Form W-7 begins on the next page of this document. (2002)

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 2002)

Application for IRS Individual

Taxpayer Identification Number

Department of the Treasury

Internal Revenue Service

For use by individuals who are not U.S. citizens, nationals, or permanent residents.

See instructions.

OMB No. 1545-1483

Type or print.

FOR IRS USE ONLY

This number 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).

● Receipt of an IRS individual taxpayer identification number (ITIN) creates no inference regarding your

immigration status or your right to work in the United States.

● Receipt of an ITIN does not make you eligible to claim the earned income credit (EIC).

Reason you are submitting Form W-7. Check only one box (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

Dependent of U.S. citizen/resident alien

Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)

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. Complete line 6g below

Dependent/spouse of a nonresident alien visa holder. Enter name and visa type of primary holder (see instructions)

Other INS Classification (specify)

其

Name

1a First name

Middle name

Last name

1b First name

Middle name

Last name

(see instructions)

Name at birth if

different

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 3.

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)

5

Male

Female

/

6a Country(ies) of citizenship

6b Foreign tax identification number

(if any)

6c Type of U.S. visa (if any), number, and

expiration date

6d Identification document(s) submitted (see instructions).

Passport

Driver’s license/State I.D.

Issued by:

No.:

Other

INS Documentation

Exp. date:

/

/

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

TIN

-

-

Enter the name under which the TIN was issued.

-

EIN

Enter the name under which the EIN was issued.

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)

Phone number

/

Name of delegate, if applicable (type or print)

Signature

Delegate’s relationship

to applicant

Date (month, day, year)

For Paperwork Reduction Act Notice, see page 4.

(

)

Parent

Court-appointed guardian

Power of Attorney

Phone (

)

/

Fax

)

Name of company

EIN

/

Name and title (type or print)

/

Cat. No. 10229L

(

Form W-7 (Rev. 12-2002)

Page 2

Form W-7 (Rev. 12-2002)

General Instructions

Note: If you have been lawfully admitted

for permanent residence or U.S.

employment, you are eligible for a social

security number. Do not complete this

form.

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 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 creates no

inference regarding your immigration

status or your right to work in the United

States. Any individual who is eligible to

be legally employed in the United States

must have an SSN.

Note: Individuals filing tax retur ns using

an ITIN are not eligible for the ear ned

income credit (EIC).

Who Must Apply

Any individual who is not eligible to

obtain an SSN but who must furnish a

taxpayer identification number to the IRS

must apply for an ITIN on Form W-7. For

example:

● 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

substantial presence) who files a U.S.

tax return but who is not eligible for

an SSN.

● 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 unable or 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, U.S. Tax Guide for Aliens.

● Nonresident alien student, professor,

or researcher who is required to file a

U.S. tax return but who is not eligible for

an SSN.

● Dependent/spouse of a nonresident

alien visa holder but who is not eligible

for an SSN.

● Other INS classifications. See h under

Specific Instructions on page 3.

Do not complete Form W-7 if you

have an SSN or you are eligible to

obtain an SSN. Thus, do not complete

this form if you are a U.S. citizen or

national, or if you have been lawfully

admitted 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.

Additional Information

Publications. For details on resident

and nonresident alien status and the

tests for residence (including the

substantial presence test), 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 Web Site at www.irs.gov.

You can also use File Transfer Protocol

at ftp.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:

1-215-516-ITIN (215-516-4846). This is

not a toll-free number. You may also

contact any of our overseas offices in

Berlin, London, Mexico City, Paris, Rome,

Singapore, or Tokyo.

How To Apply

You can apply either by mail or in

person. See Where To Apply on page 3.

Keep a copy for your records. Be sure to

mail or bring with you:

● Your completed Form W-7, and

● The original documents, or certified or

notarized copies of documents, that

substantiate the information provided on

the Form W-7.

The document(s) you present must be

current and must verify: (a) your identity,

that is, contain your name and a

photograph, and (b) support your claim

of foreign status. You may have to

provide a combination of documents for

this purpose. Examples of acceptable

documents include, but are not limited

to:

● A passport.

● A driver’s license.

● Documents issued by the U.S.

Immigration and Naturalization Service

(INS).

● An identity card issued by a state or

national government authority.

● A foreign military or military dependent

identification card.

● A foreign voter registration certificate.

● Birth, marriage, or baptismal

certificates.

● School records.

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.

Non-U.S. notarizations will not be

accepted.

When To Apply

Complete Form W-7 as soon as you

meet one of the requirements listed

under Who Must Apply on this page.

Applying early will give the IRS time to

issue you an ITIN before its required

use.

Page 3

Form W-7 (Rev. 12-2002)

Allow 4 to 6 weeks for the IRS to

notify you in writing of your ITIN. If you

have not received your ITIN 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

In person. You can apply for an ITIN at

any IRS Taxpayer Assistance Center in

the United States and at most IRS

offices abroad (contact the IRS office

abroad to find out if that office accepts

Form W-7 applications). You can also

get application forms at certain U.S.

consular offices.

You can also apply through an

acceptance agent authorized by the IRS.

To obtain a list of agents, visit the IRS

Web Site at www.irs.gov.

By mail. Complete Form W-7, sign and

date it, and mail the form along with the

original or certified or notarized copies

of your documentation to:

Internal Revenue Service

Philadelphia Service Center

ITIN Unit

P.O. Box 447

Bensalem, PA 19020

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 30

days, you may call the IRS (see

Telephone help on page 2).

Specific Instructions

Use the following instructions to

complete Form W-7. Enter N/A (not

applicable) on all lines that do not apply

to you. 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. Check only one

box.

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.

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 INS, and is

thus ineligible for an SSN, may still have

a U.S. tax return filing obligation. Such

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 who

is unable, or not eligible, to obtain an

SSN. See Name and SSN/ITIN of U.S.

citizen/resident alien below.

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. See Name

and SSN/ITIN of U.S. Citizen/resident

alien below.

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 and

solely to attend classes at a recognized

institution of education, teach, or

perform research.

g. Dependent/spouse of a

nonresident 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

U.S. 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 INS classification. This is an

individual who has entered the U.S. and

has been given documentation from the

INS that is not specifically mentioned in

the categories above. If you check this

box, you must describe in detail your

reason for requesting an ITIN. Attach a

separate sheet if necessary.

Name and SSN/ITIN of U.S.

citizen/resident alien. If you are

applying for an ITIN under category d or

e above, you must provide the full

name and SSN of the U.S. person who

is the citizen/resident alien. Enter the

information in the space provided. If the

U.S. person chooses to provide this

information in a separate letter, enter

“Information will be provided in a

separate letter” in this space. If this

space is left blank, your application will

be rejected.

The letter provided by the U.S. person

must identify the Form W-7 to which the

information relates and must include:

● The U.S. person’s full name and SSN,

and

● The name, address, date of birth, and

country of birth of the dependent or

spouse as shown on the Form W-7.

Mail the letter to the address shown

under Where To Apply on this page.

Note: If the U.S. person chooses this

method, the Form W-7 will not be

processed until the information is

received.

Line 1a. Enter your legal name on line

1a. This entry should reflect your name

as it will appear on your U.S. tax return.

Caution: Your ITIN will be established

using this name. If you do not use this

name on your U.S. tax return, the

processing of your 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

U.S., 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.

Page 4

Form W-7 (Rev. 12-2002)

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 INS

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 INS, then

enter “D/S” as the expiration date.

Line 6d. Check the box indicating the

type of documentation you are

presenting for identification. If you have

a passport, use it to provide verification

of your identity and foreign status. If you

do not have a passport, you may use a

driver’s license or other official

indentification card that has been issued

by a U.S. or foreign governmental

jurisdiction. If you use documents issued

by the INS, indicate the type of

document.

If you have none of the above, check

the box for “Other” and specifically

identify the type(s) of document you are

using. For example, enter “military ID”

for a military or military/dependent

identification card.

You may have 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

U.S. 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” was a nine-digit

number issued by the IRS to individuals

before 1996. 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. You may have

been issued more than one temporary

TIN. If so, attach a separate sheet listing

all the temporary TINs you received.

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.

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 U.S. 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 U.S.

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 courtappointed 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.

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 Forms

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.