Understanding Your IRS
Individual
Taxpayer
Identification
Number
ITIN
TABLE OF CONTENTS
Important Changes to Note
4
Which aliens are eligible to receive Social
Security Numbers?
12
General Information
5
What is an ITIN?
5
What student visas qualify for employment?
12
What is the purpose of an ITIN? 5
Which foreign students qualify for ITINs?
13
When did IRS start issuing ITINs and why?
6
General Information for Completion of Form W-7/W-7(SP)
13
Are ITINs valid for identification?
6
How do I know if I need an ITIN?
6
Line by Line Instructions for Completing Form W-7/W-7(SP)?
13
Who must apply?
6
How do I apply for an ITIN?
7
Signature
16
Where can I get a Form W-7/W-7(SP)?
7
Who can sign the Form W-7/W-7(SP)?
16
What information must be included on Form W-7/W-7(SP)?
8
Who can sign the Form W-7/W-7(SP) if the applicant is a minor under 14 years of age?
16
Where do I file my Form W-7/W-7(SP)?
8
17
Where do I attach my Form W-7/W-7(SP)?
8
Who can sign the Form W-7/W-7(SP) if the applicant is 14 years of age or older?
What are Acceptance Agents?
8
Mailing the Application:
17
Will I have to pay to get an ITIN?
8
Where should I mail my application?
17
When should I apply for my ITIN?
8
How long does it take to get an ITIN?
9
Additional Information
17
Can I get an ITIN if I am an undocumented alien?
9
Where can I go to get help with my ITIN application?
17
Is the Form W-7 available in any foreign language?
9
Where can I obtain additional information to help me with my ITIN application?
17
18
Documentation
9
Where can I call to get help with my W-7/W-7(SP) application?
What are the documentation requirements when applying for an ITIN?
9
Frequently Asked Questions and Answers 18
Exhibits
21
Supporting Documentation Table
21
What documents are acceptable as proof of identity and foreign status?
10
What is a National Identification Card?
11
Exceptions 11
What are the exceptions to the requirement
to attach a U.S. tax return?
11
Dependency/Exemption Issues
12
What are the rules for dependents?
12
Employment Issues
12
Are ITINs valid for work purposes?
12
“Exception” Criteria Chart
22
Examples of Completed Form W-7s for “Exceptions”
26
Form W-7/W-7(SP) Check List Preparation Summary
33
Sample Copy of Letter from Withholding Agent/Financial Institution
34
Copy of Form W-7
35
Individual Taxpayer Identification Number Persons outside the U.S. may call 215-516-2000 for
assistance (this is not a toll-free call).
Keep in mind that the Internal Revenue Service conducts
an overseas taxpayer assistance program during the taxfiling season (January through mid-June). To find out if
IRS personnel will be in your area, please contact the
Consular Section at the nearest United States Embassy
or Consulate.
IMPORTANT CHANGES TO NOTE:
UNDERSTANDING YOUR IRS
Individual Taxpayer
Identification Number
IRS assistance is available to help you
prepare your Form W-7/W-7(SP)
In the United States, call:
1-800-829-1040 (toll-free) or
Visit an IRS Taxpayer Assistance Center (TAC) or
Call your local IRS Taxpayer Assistance Center.
For listings of your local IRS TACs or IRS authorized
Acceptance Agents, go to www.irs.gov.
Overseas help can be obtained
from the following IRS offices:
Location
Address
London, United States Embassy
England
24/31 Grosvenor Square
London W1A 1AE England
United Kingdom
Paris, United States Embassy
France
2 Avenue Gabriel
75382 Paris Cedex 08,
France
Physical Address:
United States Consulate
2, Rue St. Florentin
75001 Paris, France
Frankfurt,
U.S. Consulate Frankfurt
Germany
Geissener Str. 30
60435 Frankfurt am main,
Germany
Telephone Number
[44] [207] 894-0476
[33] (1) 4312-2555
[49] (69) 7535-3834
Individual Taxpayer Identification Number
1.If an ITIN is being requested for a minor dependent,
one of the supporting documents to prove “foreign
status” and “identity” must be a “Birth Certificate”,
unless a Passport is submitted.
2. If requesting an ITIN under an Exception, you must
also include the sub-section alphabetic letter and
explanation, to identify the category under which you
are applying. (i.e. Exception 2(a) wages, Exception
2(b) scholarship income - tax treaty benefits).
3.Exception 5 has been added for those individuals
who are required to comply with Treasury Directive
9363.
4.If you are applying for an ITIN under Exception 1(b)
or 1 (c) the only document that will prove that you
have met the criteria is a signed letter from your Bank
or Financial Institution. This letter must be attached
to your Form W-7, Application for IRS Individual Tax
identification Number.
REMINDER:
Each ITIN applicant must:
1.Apply using the most current Form W-7, Application
for IRS Individual Taxpayer Identification Number or
Form W-7(SP), Solicitud de Número de Identificación
Personal del Contribuyente del Servicio de Impuestos
Internos. All subsequent notices and correspondence
will be sent to you in the language of the original
Form W-7/W-7(SP) that you submit to IRS.
2.All ITIN applications (including those submitted
by Acceptance Agents) must have an original valid
U.S. Federal income tax return attached to Form
W-7. ITINs will no longer be assigned prior to the
taxpayer filing a valid U.S. income tax return (Form
1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ), to pay
or claim withheld taxes unless an “exception” to the
tax return filing requirement is met (see “Exceptions”
later in this publication).
3.Supply original proof of identity and foreign status
documents or notarized/certified copies – there are
only 13 acceptable documents (see the “Supporting
Documentation Table” later in this Publication).
While the IRS will accept “original” documents, it
is suggested that you submit certified or notarized
copies. If you will need your documentation for
any purpose within 60 days of submitting your
ITIN application, you may wish to apply in person
at an IRS TAC office where your documents will be
reviewed and returned to you immediately.
4.First apply for a Social Security Number (SSN)
if entering the U.S. with a green card or visa that
permits you to obtain employment in the U.S. If
the Social Security Administration (SSA) will not
issue a SSN, a letter of denial must be obtained
and attached to your Form W-7. This requirement
remains the same if you are requesting an ITIN under
an “Exception”, or attaching in a U.S. Federal Income
Tax Return. Refer to “Exceptions” for additional
information for students, researchers and professors
and individuals receiving honoraria payments.
5.Submit All Powers of Attorney to the IRS in English.
Any POA’s received in a foreign language will be
considered invalid, unless accompanied by a certified
English translation.
6.If you are a guardian or other legally responsible
person, requesting an ITIN for your minor
dependent, submit documentation along with Form
W-7 to prove your relationship to the applicant.
These documents can include adoption papers or
court appointment papers showing legal guardianship. The dependent must be listed on the U.S.
Federal income tax return that is attached to your
Form W-7.
7.Mail Form W-7/W-7(SP), proof of identity documents,
and a United States individual income tax return to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
If you are using a courier service and need to provide
a street address, send your Form W-7 package to:
Internal Revenue Service
Submission Processing Center
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
CAUTION: If you are attaching your tax return to the Form
W-7, do not use the mailing address in the instructions
for your tax return. Do not send a “copy” of the return to
any other IRS office.
You can apply for an ITIN by mail, at any IRS Taxpayer
Assistance Center in the United States and at IRS offices
abroad.
You can also apply through an Acceptance Agent,
(see “What are Acceptance Agents?” later in this
publication).
The IRS will send your ITIN in the form of an authorization
letter. An ITIN does not change your immigration status
or grant your right to work in the United States. An ITIN
is for tax purposes only.
GENERAL INFORMATION
What is an ITIN?
An ITIN is a tax processing number, issued by the
Internal Revenue Service, for certain resident and
nonresident aliens, their spouses, and their dependents.
It is a nine-digit number beginning with the number “9”,
has a range of numbers from “70” to “88” for the fourth
and fifth digits and is formatted like a SSN (i.e. 9XX-7XXXXX).
The ITIN is only available to individuals who are required
to have a taxpayer identification number for tax purposes
but who do not have, and are not eligible to obtain a SSN
from the Social Security Administration (SSA). Only
individuals who have a valid filing requirement or are
filing a tax return to claim a refund of over-withheld tax
are eligible to receive an ITIN. Generally a U.S. Federal
income tax return must accompany the ITIN application,
unless the individual meets one of the “exceptions.” (See
“Exceptions”). Caution: Applications for individuals who
are requesting an ITIN as a spouse or a dependent of
a primary taxpayer, must attach a valid U.S. Federal
income tax return to the Form W-7.
ITINs are issued regardless of immigration status
because both resident and nonresident aliens may
have United States tax return filing and payment
responsibilities under the Internal Revenue Code.
Individual Taxpayer Identification Number What is the purpose of an ITIN?
ITINs are used for tax purposes only, and are not
intended to serve any other purpose. IRS issues ITINs
to help individuals comply with the U.S. tax laws, and to
provide a means to efficiently process and account for
tax returns and payments for those not eligible for Social
Security Numbers.
An ITIN:
1.Does not authorize work in the U.S. or provide
eligibility for Social Security Benefits or the Earned
Income Tax Credit.
2.Is not valid for identification outside of the tax
system.
3.Does not establish immigration status.
An applicant must enter his/her ITIN in the space
provided for the SSN when completing and filing a
Federal income tax return (Form 1040, 1040A, 1040EZ,
1040NR, 1040NR-EZ).
Note: When applying for an ITIN for the purpose of
filing a valid tax return, the applicant is required to file
the tax return with the Form W-7/W-7(SP) application
unless specifically meeting an exception to the tax return
requirement. (See “Exceptions”).
When did IRS start issuing ITINs and why?
In 1996, the U.S. Department of the Treasury issued
regulations that introduced the ITIN, and required foreign
persons to use an ITIN as their unique identification
number on Federal tax returns (T.D. 8671, 1996-1
C.B.314). The regulations were intended to address
the concern by the IRS and the U.S. Department of the
Treasury that, without a unique number, taxpayers could
not be identified effectively and tax returns could not be
processed efficiently.
Are ITINs valid for identification?
ITINs are not valid for identification
outside of the tax system and should
not be offered as identification for
non-tax purposes. Since ITINs are
strictly for tax processing, the IRS
does not apply the same standards as
agencies that provide genuine identity certification. ITIN
applicants are not required to apply in person.
How do I know if I need an ITIN?
If you do not have a Social Security Number (SSN) and
are not eligible to obtain a SSN, but you are required
to furnish a Federal tax identification number to file a
Individual Taxpayer Identification Number
U.S. tax return, be claimed as a spouse or dependent
on a U.S. tax return or are required to furnish a tax
identification number for any other Federal tax purpose,
you must apply for an ITIN. An alien individual cannot
have both an ITIN and a SSN.
If you are eligible for a SSN, you must first apply for
one. Persons eligible to receive a Social Security
Number are not eligible to receive an ITIN. Treasury
regulations governing Internal Revenue Code Section
6109 require a valid taxpayer identification number
for each person listed on the tax return. If the Social
Security Administration denies the applicant’s request
for a SSN they will issue a letter of denial. That letter
must be attached to the Form W-7 when it is submitted
to the IRS.
Note: Although most applicants are required to file their
tax return by attaching it to Form W-7/W-7(SP), there
are exceptions to this requirement. (See “Exceptions”).
Who Must Apply?
Any individual who is not eligible to obtain a SSN but
who must furnish a taxpayer identification number to the
IRS must apply for an ITIN on Form W-7/W-7(SP).
Do not complete Form W-7/W-7(SP) if you have a SSN
or if you are eligible to obtain a SSN (i.e., A United States
citizen or person lawfully admitted for employment).
Applicants must have a valid filing requirement and file
an original valid U.S. Federal income tax return with their
ITIN applications, unless they meet one of the exceptions
listed later in this publication.
Note: “Exceptions” relate to the “tax return filing
requirement only”. They do not relate to the “tax
purpose”. Therefore, all individuals must have a
“tax purpose” for requesting an ITIN, whether or
not a U.S. Federal income tax return is submitted to
the IRS with Form W-7.
To determine if you have a filing requirement, see
Publication 17, “Your Federal Income Tax” or Publication
519, “A United States Tax Guide for Aliens”.
Examples of who needs an ITIN:
 A nonresident alien individual eligible to obtain the
benefit of a reduced tax withholding rate under an
income tax treaty. See Pub. 515, “Withholding of Tax
on Nonresident Aliens and Foreign Entities”.
 A nonresident alien individual not eligible for a 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 a 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 a 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 a SSN.
 A n alien individual eligible to be claimed as a
dependent on a U.S. tax return but who is not eligible
to obtain a SSN. To determine if an alien individual
is eligible to be claimed as a dependent on a United
States tax return, see Pub. 501, “Exemptions,
Standard Deductions, and Filing Information”, and
Pub. 519, .“A United States Tax Guide for Aliens”.
 A nonresident alien student, professor, or researcher
who is required to file a United States tax return but
who is not eligible for a SSN.
If you have an application for a SSN pending, do not
file Form W-7/W-7(SP). Complete Form W-7/W-7(SP)
only when the SSA notifies you that a SSN cannot be
issued. Proof that the SSA denied your request for a SSN
must be included with your submission of Form W-7/
W-7(SP), whether you are attaching your federal
tax return or requesting an ITIN under one of the
“Exceptions”.
To request a SSN, use Form SS-5, “Application for
a Social Security Card, (Original, Replacement or
Correction)”. This form can be obtained from the SSA
or downloaded from the IRS web site at http://www.
irs.gov. To find out if you are eligible to obtain a SSN,
contact you’re nearest SSA Office.
IMPORTANT NOTE: If you are filing for an extension of
time to file a United States income tax return (Form
4868 or Form 2688) or making an estimated payment
with Forms 4868, 2688, or Form 1040-ES/1040-ES
(NR), “Estimated Tax for Individuals/Estimated Tax for
Nonresident Aliens” do not file the Form W-7/W-7(SP)
with these forms. Write “ITIN TO BE REQUESTED”
wherever the ITIN or SSN is requested. An ITIN will be
issued only after you have filed a valid income tax return
and have met all other requirements.
How do I apply for an ITIN?
You must complete Form W-7/W-7(SP) and attach a
valid U.S. Federal income tax return, unless you qualify
for an exception. Include your original, notarized or
certified proof of identity documents along with the
“letter of denial” from the SSA (if applicable). Because
you are filing your tax return as an attachment to your
ITIN application, you should not mail your return to
the address listed in the Form 1040, 1040A or 1040EZ
instructions. Instead, send your return, Form W-7/W7(SP) and proof of identity documents to the address
listed in the Form W-7 instructions:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may also apply using the services of an IRSauthorized Acceptance Agent or visit an IRS Taxpayer
Assistance Center (TAC) in lieu of your mailing the
information to the IRS. TACs in the United States
provide help with ITIN applications on a walk-in basis.
TACs are available to:
 Assist taxpayers in the preparation of the Form W-7/
W-7(SP).
 Answer questions about Form W-7/W-7(SP).
 Review and/or validate your identity documents.
 Forward your Form W-7/W-7(SP), and accompanying tax return, if applicable, to the IRS processing
service center.
For overseas assistance contact one of the overseas
IRS offices listed in the front of this publication.
Telephone assistance is also available by calling the IRS
toll-free number at 1-800-829-1040 (inside the United
States) for information and help in completing your
Form W-7/W-7(SP) and your tax return.
International applicants may call 215-516-2000 (not
a toll free number) for assistance. This number is not
available for residents of the U.S.
Reminder: Only the current edition of Form W-7/
W-7(SP) will be accepted. All other versions of this form
will be rejected and returned to you, which will result in
processing delays.
Where Can I get a Form W-7/W-7(SP)?
Forms can be obtained by:
 Calling 1-800-829-1040 within the continental United
States only. Bulk quantities
may also be ordered through
this number.
Individual Taxpayer Identification Number  U sing a personal computer to download Form
W-7/W-7(SP) from our world wide web site at
http://www.irs.gov
 Visiting the nearest IRS Taxpayer Assistance Center
or Overseas IRS office.
 Writing to:
Internal Revenue Service
National Distribution Center
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
What information must be included on
Form W-7/W-7(SP)?
Form W-7/W-7(SP) will request the following type of
information:
 Reason for applying
 Applicant’s full name (and birth name if different)
 Applicant’s foreign address
 Applicant’s country of citizenship
 Applicant‘s mailing address
 Applicant’s date and place of birth
 Information about a passport or visa
 The signature of the applicant, or if the applicant is a
minor, it may be the signature of the parent, courtappointed guardian or Power of Attorney. (see
“Signature” later in this Publication).
NOTE: In addition to completing the form you must also
attach appropriate identification documents and a valid
US Federal income tax return (unless an exception to
the return filing requirement is met).
Where do I file my Form W-7/W-7(SP)?
By Mail: Mail your completed application, your original
tax return and any other substantiating or supporting
identification documents listed on the Supporting
Documentation Table to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
CAUTION: Do not use the mailing address in the
instructions for your tax return; use the address above.
Do not send a copy of the return to any other IRS
office.
In Person: You can apply for an ITIN by bringing your
completed forms and documentation to any IRS Tax Individual Taxpayer Identification Number
payer Assistance Center in the United States and most
IRS offices abroad, where IRS personnel will verify your
documentation and forward the application to the IRS
processing center.
Through Acceptance Agents: You can also apply
through an Acceptance Agent authorized by the IRS to
facilitate the ITIN application process for you. To obtain
a list of authorized Acceptance Agents in you area, visit
the IRS website at http://www.irs.gov.
Reminder: Keep a copy of your application for your
records.
Where do I attach my Form W-7/W-7(SP)?
If you are required to file an U.S. Federal income tax
return with this form, attach Form W-7/W-7(SP) to the
front of your return. If you are applying for more than
one ITIN for the same return (such as for a spouse or
dependents) attach all Forms W-7/W-7(SP) in the order
that the individuals are listed on the tax return.
What are Acceptance Agents?
Acceptance Agents (AAs) are persons (individuals or
entities (colleges, financial institutions, accounting
firms, etc.)) who have entered into formal agreements
with the IRS that permit them to assist applicants in
obtaining ITINs. Certifying Acceptance Agents (CAAs)
are individuals or entities who assume a greater
responsibility. They are also authorized to verify the
applicant’s claim of “identity” and “foreign status”
through a review of appropriate documentation, as well
as verifying the authenticity, accuracy and completeness
of the supporting documentation. They will submit your
Form W-7,attached Federal income tax return, and any
supplemental documentation to the IRS on your behalf.
In addition, once the ITIN is issued, the CAA receives
the applicant’s number directly from IRS.
IRS does not charge a fee to obtain an ITIN, however, a
person acting as an AA/CAA may charge a fee for his/
her services. A list of authorized Acceptance Agents is
available on the IRS website at http://www.irs.gov.
Note: Even if you are utilizing the services of an
Acceptance Agent, you must follow all procedures
outlined in this Publication for obtaining an ITIN, (i.e.
attaching Form W-7/W-7(SP) to your Federal income
tax return, unless you meet one of the “exceptions” to
the tax return filing requirement). Acceptance Agents
only facilitate the application process and are not
authorized to issue the ITIN directly.
Will I have to pay to get an ITIN?
The IRS does not require payment of a fee for issuing an
ITIN. However, fees may apply if you choose to use the
services of an Acceptance Agent.
When should I apply for my ITIN?
Complete Form W-7/W-7(SP) as soon as you are ready
to file your U.S. Federal income tax return, since you
must attach the return to your application. However
if you meet one of the exceptions to the tax return filing
requirement, submit your completed Form W-7/
W-7(SP), along with your proof of “identity” and
“foreign status” and the required supplemental
documents to substantiate your qualification for the
exception, as soon as possible after you determine you
are covered by an exception. You can apply for an ITIN
any time during the year; however, if the tax return you
attach to Form W-7 is filed after the return’s due date,
you may owe interest and/or penalties. You should file
your current year return by the prescribed due date to
avoid this.
How long does it take to get an ITIN?
If you qualify for an ITIN and your application is
complete, you will receive a letter from the IRS
assigning your tax identification number usually within
six weeks (8 to 10 weeks if requested during peak tax
time (January 15 through April 30) or from abroad).
Applications mailed from abroad may take considerably
longer. If you have not received a response within the
referenced time period, you may call 1-800-829-1040
(toll free within the United States) to request the status
of your application. Taxpayers overseas can contact
one of the IRS offices listed in the front of this
publication or call 215-516-2000 (not a toll-free
number).
Can I get an ITIN if I am an undocumented alien?
Yes, If you are required to file a U. S. Federal income tax
return or qualify to be listed on another individual’s tax
return as a spouse or dependent, you must have either
a valid SSN or an ITIN. If you are an undocumented
alien and cannot get a SSN, you must get an ITIN for tax
purposes. Remember, having an ITIN does not:
 Give you the right to work in the United States,
 Change your immigration status, or
 Entitle you to the Earned Income Tax Credit or Social
Security benefits.
Is the Form W-7 available in any foreign
language?
Yes, this form is available in Spanish as Form W-7(SP),
Solicitud de Número de Identificación Personal del
Contribuyente del Servicio de Impuestos Internos.
DOCUMENTATION
What are the documentation requirements when
applying for an ITIN?
The Form W-7 Application must be accompanied by the
following documentation when applying for an ITIN:
1.Your completed Form W-7/W-7(SP).
2.Your original valid U.S. Federal income tax return for
which the ITIN is needed along with the letter of
denial from the SSA (if applicable). However if one
of the exceptions to the tax return filing requirement
applies, you must also attach the documentation
that is required to support that exception.
3.The original documents, or certified or notarized
copies of documents, that substantiate the
information provided on the Form W-7/W-7(SP).
The supporting documentation must be consistent
with the applicant’s information provided on Form
W-7/W-7(SP). For example, the name, date of birth
and country of citizenship must be the same as lines
1a, 4 and 6a of the Form W-7/W-7(SP).
Note: IRS will mail your passport back to you at the
mailing address you entered on your Form W-7. If you
plan to move, ensure that you use a mailing address
where you will be able to receive your mail. By visiting
an IRS TAC office to apply for an ITIN, an IRS employee
can review your documentation and return it to you
immediately. This alleviates any long delays waiting for
your original documentation (passports, etc.) to be
returned to you by mail.
The documentation you present must:
1.Verify your identity by containing your name and
photograph and support your claim of foreign status.
(see “Supporting Documentation Table” in the
Exhibits).
Individual Taxpayer Identification Number 2.Be an original document;
3.Be a copy of an original document if you do any of
the following:
 Have the copies certified by the issuing agency or
official custodian of the original record.
 Have the copies 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.
Consular Officers at U.S. Embassies and
Consulates overseas may not certify true copies
of foreign public documents and will refer
applicants to the foreign authority that issued the
document.
 Have the copies notarized by a foreign notary.
However, foreign notaries are only acceptable
from States that are party to the Hague Convention
Abolishing the Requirement of Legalization for
Foreign Public Documents. The Hague
Convention provides for the simplified certification
of public (including notarized) documents to be
used in countries that have joined the Convention.
A certification will be issued in the form of an
“apostille” which will be attached to the copy of
the document. If the document originates in a
country that is not party to the Convention,
applicants should have the document certified by
the foreign authority that issued it.
Note: The apostille must stay attached to the copy of
the document when it is sent to the IRS.
We recommend that original documents not be sent to
IRS. IRS can not be held responsible for documents
lost or misrouted in transit. Properly certified or
notarized documents can be sent in lieu of originals.
4.Must be current, i.e. not expired. The definition of
“current” for applying for an ITIN is as follows:
 Birth certificates do not contain expiration dates
and, therefore, will be considered current.
 P assports and National Identification cards
displaying an “expiration” date will be considered
current only if the date displayed on the document
has not expired prior to the date the Form W-7/
W-7(SP) is submitted.
 School records and Medical records (used only
for children under the age of 14; under the age of
10 Individual Taxpayer Identification Number
18 if a student) will be considered current only if
the date displayed on the records is not more than
one (1) year prior to the date the Form W-7/W7(SP) is sumitted.
“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
original documents are not returned within 60 days, you
may call the IRS (see “Telephone Help”) to inquire as to
the status. Do not send original documents that you will
need for other purposes within 60 days from the date
that you submit your Form W-7.
What documents are acceptable as proof of
identity and foreign status?
IRS has streamlined the number of documents the agency will accept as proof of identity and foreign status to
obtain an ITIN. If you submit an original passport or a
properly 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 have a passport, you must
provide a combination of current documents (at least
two or more) that show your name and photograph and
support your claim of identity and foreign status. With
the exception of children under 14 years of age (under
18 years of age if a student), at least one document you
present must contain a recent photograph. If you are
requesting an ITIN as a “dependent”, documentation to
prove “foreign status” and “identity” should include a
“Birth Certificate”, unless a Passport is submitted.
NOTE: If you submit copies of original documents that
display information on both sides (front and back), the
copy that is submitted must also show the information
from both sides of the document.
Listed below are the only documents that will be
accepted by IRS:
1.Passport (stand alone document)
2.United States Citizenship and Immigration Services
(USCIS) photo identification
3.Visa issued by the US Department of State
4.United States driver’s license
5.United States military identification card
6.Foreign driver’s license
7.Foreign military identification card
8.National identification card. The document must be
current, and contain the individual’s name, address,
photograph, date of birth and expiration date (i.e.
Mexican Matricula card).
9.U. S. State identification card
10.Foreign voter’s registration card
11.Civil birth certificate *
12.Medical records (dependent’s only – under 14 years
of age; under 18 years of age if a student) *
13.School Records (dependent’s only - under 14 years
of age; under 18 years of age is a student) *
(*may be used to establish foreign status only if
documents are foreign.)
Note: You may subsequently be requested to provide a
certified translation of foreign language documents.
If you have applied for a Social Security Number, but
the Social Security Administration has denied your
request, your ITIN application must also contain
an official letter, form, or other documentation from the
SSA providing proof that your application was denied.
(This pertains only to persons who have been issued a
Visa from the US Department of State that enables them
to obtain a SSN.) This proof must be attached to your
Form W-7/W-7(SP) or your application for an ITIN will
be rejected.
Students who enter the U.S. on an “F”, “J”, or “M” visa,
but who will not be employed and are here only for the
purpose of study, or person’s present in the U.S. who
are receiving only honoraria payments, do not have to
go to the SSA to try and obtain a Social Security Number
first. A letter from the Designated School Official (DSO),
Responsible Officer (RO or Authorized School Official
can be submitted in lieu of a letter from the SSA when
a tax return is attached or when an Exception is being
claimed. (See the Exception Chart at the end of this
publication.)
What is a National Identification Card?
Some foreign governments issue identification cards
to their citizens. IRS will accept these cards as proof
of identity and foreign status in combination with other
documents described above if the card is current (i.e.
not expired) and contains the applicant’s name, address,
photograph, and date of birth.
EXCEPTIONS
What are the “exceptions” to the requirement to
attach a U.S. Federal income tax return?
Although most ITIN applicants must attach a valid
income tax return to their Form W-7 application, there
are limited circumstances under which an ITIN will be
issued without an attached return. If any of the four
exceptions listed below apply to you, you will not need
to attach a U.S. Federal income tax return to your
W-7/W-7(SP).
T hese exceptions are explained
in detail in the Exhibit section at
end of this Publication. If you
claim an exception to the
requirement to submit a valid
original U.S. income tax return
with Form W-7/W-7(SP) you must
submit proof of your claim in lieu
of the tax return.
NOTE: Applicants with a VISA that is valid for employment,
and who will be employed in the U.S., should first apply
for a SSN with the Social Security Administration (SSA).
If you are unable to obtain a SSN after completing Form
SS-5, a denial letter from the SSA must be attached to
your Form W-7/W-7(SP) or your application will be
rejected. Remember, you are not eligible for an ITIN if
you are eligible to obtain a SSN.
Exception 1. Third Party Withholding on Passive
Income;
 Third Party Withholding on Passive Income. IRS
information reporting and/or tax withholding is
required and apply to third parties (frequently
banks and other financial institutions), who will
request a TIN from you to enable them to comply
with U.S. Treasury Regulations. To obtain an ITIN
under this exception, you must include supporting
documentation with your Form W-7/W-7(SP)
showing that you own an asset that generates income
subject to IRS information reporting and/or tax
withholding requirements that will take place within
the current tax year. A letter or signed statement from
your bank or financial institution must be attached.
Exception 2. Wages, Salary, Compensation and
Honoraria Payments with Tax Treaty Benefits
Claimed; Scholarships, Fellowships and Grants with
Tax Treaty Benefits Claimed;
Scholarships, Fellowships and Grants – No Tax
Treaty Benefits Claimed; or Gambling Winnings with
Tax Treaty Benefits Claimed
 W ages, Salary or Compensation and Honoraria
Payments* - Tax Treaty Benefits claimed. IRS
information reporting and tax withholding is required
by law and apply to third parties who will request
a TIN from you to enable them to comply with
U.S.Treasury Regulations. To obtain a TIN under
this exception, you must attach a letter from the SSA
denying your request for a Social Security Number.
* Individuals present in the U.S. who are receiving
Individual Taxpayer Identification Number 11
honoraria payments only, do not have to apply for a
SSN or submit letter of denial from the SSA. A letter
from the Authorized School Official who extended the
invitation will suffice.
 S cholarship, Fellowship or Grant Income. IRS
information reporting and/or tax withholding is
required by law and apply to third parties who will
request a TIN from you to enable them to comply
with U.S. Treasury Regulations. Students on a
F-1, J-1 or M-1 visa who will not be working while
studying in the U.S., will not have to apply for a SSN.
They will be permitted to provide a letter from their
Designated School Official (DSO), or Responsible
Officer (RO) stating that they will not be securing
employment in the U.S. or receiving any type of
income from personal services. This applies whether
a tax return is attached to Form W-7 or Exception 2
is being claimed.
 Gambling Winnings – Tax Treaty Benefits claimed.
If you are a nonresident alien visitor with gambling
winnings, your Form W-7/W-7(SP) will be processed
under an exception (2) only if submitted through the
appropriate gaming official serving as an authorized
ITIN Acceptance Agent.
Exception 3. Thirty Party Reporting of Mortgage
Interest
Under the Internal Revenue laws, most recipients
(lenders) of home mortgage interest report the amount
of interest they receive from the borrower to both the
IRS and 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.
Exception 4. Third Party Withholding – Disposition
by a Foreign Person of United States Real Property
Interest
A tax withholding obligation is generally imposed on
a buyer or other transferee (withholding agent) when
a United States 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. An ITIN would be
needed for this transaction.
Exception 5. TD-9363.
This exception may apply if you have an IRS reporting
requirement under Treasury Directive 9363 and are
submitting Form W-7, Form 13350, and supplemental
12 Individual Taxpayer Identification Number
documentaiton. See the Exceptions Tables for information
on the requirements for claiming Exception 5.
DEPENDENCY/EXEMPTION ISSUES
(See IRS Publication 501 for who qualifies to be claimed
as a dependent.)
What are the rules for dependents?
Residents of Mexico, Canada, or U.S. nationals must
use the same rules as U.S. citizens to determine who
is a dependent and for which dependents exemptions
can be claimed. For residents of the Republic of Korea
(South Korea) there are two additional requirements,
and for students and business apprentices from India
they must also be able to claim the benefits of the United
States-India tax treaty. See publication 501 (Exemptions, Standard Deduction and Filing Information), for
additional information and to determine who may qualify
as a dependent.
The dependent for which the Form W-7 is being
submitted must be listed on the attached tax return.
Note: If your request for an ATIN has been denied your
dependent may be eligible for an ITIN. If you live abroad
and are requesting an ITIN for a foreign child who has
been adopted or legally placed in your home pending
adoption, remember to include a copy of the legal documents evidencing your relationship to the child.
EMPLOYMENT ISSUES
Are ITINs valid for work purposes?
ITINs do not authorize individuals to work in the United
States and are not valid for employment purposes.
However, if you are required to file a U. S. Federal
income tax return and are ineligible to receive a SSN,
you must obtain an ITIN.
Which aliens are eligible to receive Social
Security Numbers?
Certain aliens by virtue of their nonimmigrant status are
authorized to work in the United States. Some of the
individuals must apply to the United States Citizenship
and Immigration Services (USCIS) for an Employment
Authorization Document (EAD). Any nonresident alien
holding an EAD, or who is already
authorized to work in the United
States, is eligible to receive a SSN.
If you have an EAD, do not complete a Form W-7/W-7(SP) application unless the SSA has rejected
your request for a SSN. Supporting
documentation from the SSA substantiating the denial must be attached to your application. For more information on
who is eligible to receive a Social Security Number, refer to the Social Security Administration website at http://www.
ssa.gov.
What student visas qualify for employment?
Students who enter the United States under certain U.S. visas may be eligible to work in the United States. For more
information on who is eligible to work and who must apply for an EAD, refer to the U.S. Citizenship and Immigration
Services (USCIS) web site at http://uscis.gov.
Which foreign students qualify for ITINs?
The employment rules for foreign students in the United States are set forth in appropriate United States Customs
and Immigration Services (USCIS) laws and regulations. Information on these laws and regulations can be obtained
from the nearest USCIS office, the USCIS website at http://uscis.gov. or the foreign students’ office of the appropriate
university or learning institution. Generally, foreign students eligible to work in the United States, and who will be
employed, should apply for a SSN. However, if they are denied a SSN, they may be eligible to apply for an ITIN by
attaching the documentation from the SSA, substantiating the denial, to their Form W-7. (See the Exception Chart in
the back of this publication for additional information on F-1, J-1 and M-1 students).
GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP)
Line by Line Instructions for Completing Form
W-7/W-7(SP).
Please ensure that each line on Form W-7 is completed. If any of the fields are left blank or the information is not
valid, the Form W-7 application will be suspended or rejected for incomplete or missing information. Enter N/A on
the lines that do not pertain to you.
NOTE: If you discover that you have made an error on a Form W-7 that has already been submitted to the IRS, please
Application for IRS Individual
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For use by individuals who are not U.S. citizens or permanent residents.
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FOR IRS USE ONLY
You must check only one box to indicate the reason you are completing Form W-7/W-7(SP). If more than one box
Before you begin:
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Individual Taxpayer Identification Number 13
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
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SIGNATURE
Who can sign the Form W-7/W-7(SP)?
Generally, the applicant is required to sign Form
W-7/W-7(SP). The following are exceptions to this
requirement.
Who can sign the Form W-7/W-7(SP) if the applicant
is a minor under 14 years of age?
If the applicant is under 14 years of age a parent, court
appointed guardian or other legally responsible individual
can sign for him or her if the child can not sign. Type or
print your name in the space provided and check the
appropriate box that indicates your relationship to the
applicant.
If you are signing as a court appointed guardian or other
legally responsible individual, documentation must
also be submitted along with Form W-7 to prove your
relationship to the applicant. These documents can
include adoption papers or court appointment papers
showing legal guardianship. The dependent must
be listed on the U.S. Federal income tax return that is
attached to your Form W-7.
Internal Revenue Service
Submission Processing Center
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, HWY 35
Austin, TX 78741-0000
ADDITIONAL INFORMATION
Where can I go to get help with my ITIN
application?
If the applicant is 14 years of age or older, the applicant
may sign the form or appoint an authorized delegate or
parent to sign on his or her behalf. The authorized person
must print his or her name in the space provided for the
name of the delegate, check “Power of Attorney” box and
attach Form 2848 (Power of Attorney and Declaration of
Representative). The POA must clearly state the purpose
for which it is intended under the “tax matters” section.
POA’s received in a language other than English will be
considered invalid unless accompanied by a certified
English translation. Refer to the IRS web site at www.
irs.gov for additional information on Power of Attorney
(POA).
You may call the IRS toll-free number at 1-800-8291040 (inside of the United States) for information about
where to go to get help in completing your Form W-7/
W-7(SP) and tax return. International applicants may call
215-516-2000 (not a toll-free number) for assistance.
(This number is not available for residents of the U.S.)
You may visit or make an appointment to visit your
local* IRS Taxpayer Assistance Center (TAC), where IRS
personnel are available to:
 A ssist taxpayers in the preparation of the Form
W-7/W-7(SP);
 Answer questions about Form W-7/W-7(SP);
 Review and/or validate your identity documents;
 Help you respond to an IRS notice regarding your
application for an ITIN; and
 Forward your Form W-7/W-7(SP), and accompanying tax return if appropriate (see “Exceptions”) to the
Austin Service Center.
* To find a list of local IRS TACs, proceed to the IRS
website at www.irs.gov.
Reminder: If you are planning to use the services of an
overseas IRS TAC office, make sure to call or check their
web site first to determine their office hours.
You may also use the services of an IRS-authorized
Acceptance Agent.
MAILING THE APPLICATION
Where can I obtain additional information to help me
with my ITIN application?
Who can sign the Form W-7/W-7(SP) if the applicant
is 14 years of age or older?
Where should I mail my application?
Mail your Form W-7/W-7(SP) to the following address:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
If you are using a courier service and need to provide a
street address, send your form W-7 package to:
For details on resident and nonresident alien status
and the tests for residency (including the substantial
presence test), see Publication 519.
For details on individuals who can be claimed as
dependents and on obtaining a SSN for a dependent,
see Publication 501 and Publication 519.
These publications are available free from the IRS. To
order the publications:
Individual Taxpayer Identification Number 17
 Call 1-800-829-3676 within the continental United
States only. Bulk quantities may also be ordered
through this number.
 Request a copy by mail by writing to:
IRS
National Distribution Center
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
 Visit your nearest IRS TAC (Taxpayer Assistance
Center)
 Retrieve a copy from the IRS web site at www.irs.
gov.
Where can I “call” to get help with my Form
W-7/W-7(SP) application?
If after reading the Form W-7/W-7(SP) instructions
and our free publications, you are still not sure how to
complete your application or have additional questions,
you may call IRS for assistance at any of the telephone
numbers listed below.
 I nside the United States at 1-800-829-1040.
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 only, you may call 215-5162000 (not a toll free number), or any of the overseas
offices listed in the beginning of this publication.
FREQUENTLY ASKED QUESTIONS
AND ANSWERS
What are the documentation requirements when
applying for an ITIN?
The applicant will need to submit documentation that
is current (has not expired), and that proves both
identity and foreign status (i.e. contains name, address,
photograph and supports the foreign status claim.)
For the definition of “current” for ITIN purposes, see
“Documentation”. A passport is the only document
that can stand-alone and provide all of the information
required. In all other circumstances the applicant will
need to provide at least two identity documents in
order to validate identity and foreign status, and, with
the exception of children under 14 years of age (under
18 years of age if a student), at least one must include a
recent photograph.
18 Individual Taxpayer Identification Number
Does the “National Identity” card include
the “Mexican Matricula” card as acceptable
identification for applying for an ITIN?
The Matricula card is an acceptable form of identification
when applying for an ITIN.
Can I send in a photocopy of my documentation?
You can send in photocopies of your original documentation, however, all photocopies must be either:
 Certified by the issuing agency;
 Certified/Notarized by a State Department employee
(United States notaries at Embassies and Consulates
worldwide) or a United States Military Judge
Advocate General Officer; or
 Certified/Notarized by Foreign notaries authorized
under the Hague Convention who will attach an
Apostille. (Note: The Apostille must be kept attached
to the documents submitted to the Internal Revenue
Service); or
 Certified/Notarized by a U.S. notary public legally
authorized within his/her jurisdiction (raised seal or
stamp present).
What are the rules of the Earned Income Tax Credit
(EITC) as they relate to an ITIN?
A taxpayer using an ITIN is not eligible for EITC. To claim
the EITC the claimant must file a return as a citizen or
legal resident of the United States on Form 1040. In
addition, the claimant, spouse and qualifying child(ren)
listed on the return must have valid
“work related” Social Security Numbers. If the claimant
is married, he or she must file a
return using the Married Filing
Joint status (for the
exception to this rule, see
Publication 501, Martial
Status – “Married
Persons Living
Apart”).
What are the rules for the Child Tax Credit/
Additional Child Tax Credit (CTC) as they relate to
an ITIN?
Although your child may be able to obtain an ITIN for
purposes of being claimed as a dependent on your U.S.
Federal tax return, your child must be a U.S. citizen, U.S.
national or U.S. resident to be considered a “qualifying
child” for purposes of the Child Tax Credit. Refer to
IRS Publication 972 (Child Tax Credit) for additional
information.
Can an ITIN be used to file a delinquent or
amended return for prior years?
An ITIN can be used for any valid, delinquent or amended
tax returns (income, estate, gift or refund claim).
Furnishing an ITIN on a return does not eliminate your
need to satisfy the eligibility standards for claiming
specific exemptions, credits, etc. If the tax return you
attach to Form W-7 is filed after the return’s due date,
you may owe interest and/or penalties. You should file
your current year tax return by the prescribed due date.
Are ITINs valid for dependents if I file a delinquent
tax return?
ITINs will be accepted for dependents on current and
delinquent returns. Dependents can be claimed only
when the dependency tests are met.
What steps do I have to take when I have an
ITIN and become eligible for a Social Security
Number?
Make proper application for a SSN and upon receipt
advise the IRS ITIN Unit in writing of your new SSN.
The new SSN will become the primary number and must
be used for all future filing purposes. The IRS will void
the ITIN. All prior tax information under the ITIN will be
associated with the new SSN.
What do I do if I think I once had a SSN, but I’m
not sure?
Check with the SSA before applying for an ITIN. The SSA
website is located at http://www.ssa.gov.
What documentation will I need to advise the IRS
that the Social Security Administration will not
provide me with a SSN?
If you are eligible to obtain a SSN, the IRS will not
issue you an ITIN unless you can document that
the SSA denied your request for a SSN. Supporting
documentation (such as a letter or statement) from the
SSA substantiating the denial must be attached to your
application. If you are a student on an F-1, J-1 or M-1
visa who will not be working while studying in the U.S.,
you will no longer have to apply for a SSN first. You will
be permitted to provide a letter from your Designated
School Official (DSO) or Responsible Officer (RO),
stating that you will not be securing employment in the
U.S. or receiving any type of income from personal
services. Additionally, you will be permitted to provide
a letter from your Authorized School Official stating
that you have been invited to the United States for a
specific presentation and will be receiving an honoraria
payment.
What do I do if I think I once had an IRS temporary
number?
If you had a temporary Taxpayer Identification Number
(TIN), but are unsure or cannot recall the number,
indicate on Form W-7/W-7(SP) that you might have
previously had such a number(s) and the name under
which you think the number was issued. IRS will perform
research to locate your number as part of the processing
of your W-7/W-7(SP).
What do I do if my name has changed since I
received my ITIN?
If the change only affects your legal name, you will
only need to request a name change by sending a
letter directly to the IRS processing center that has
jurisdiction for your location. Include an explanation
of the circumstances leading to the change (marriage,
divorce, etc.) and submit documentation to support your
request. Examples include:
 A copy of a marriage license.
 A copy of a divorce certificate.
 An official court related document validating the
name change.
What do I do if my address has changed since I
received my ITIN?
If you change your street address or mailing address,
you should complete a Form 8822 (Change of Address)
and send it directly to the IRS address in that form’s
instructions.
Will the IRS issue ITINs to individuals that are
experiencing delays in securing a SSN?
The IRS will not issue ITINs in such situations. If a
person is entitled to a Social Security Number, then they
are not eligible for an ITIN.
Individual Taxpayer Identification Number 19
20 Individual Taxpayer Identification Number
EXHIBITS
SUPPORTING DOCUMENTATION TABLE
An “X” in the “Foreign Status” and/or “Identity” column, indicates that the supporting documentation satisfies that
category.
A passport is the only stand-alone document that will prove both identity and foreign status (i.e. if a passport
is submitted, then the applicant does not need to submit any other supporting documentation). If a passport is
not submitted then a combination of at least two other current documents displaying the applicants name and
photograph, and supporting their claim of identity and foreign status must be provided. With the exception of children
under 14 years of age (under 18 years of age if a student), at least one document submitted must contain a recent
photograph.
Type of Supporting Documentation
Foreign Status
Identity
X
X
United States Citizenship and Immigration Services (USCIS) Photo
Identification
X
X
Visa issued by the US Department of State.
X
X
United States Driver’s License
X
United States Military identification Card
X
Foreign Driver’s License
X
Foreign Military Identification Card
X
X
National Identification Card (must be current, and contain name,
X
photograph, address, date of birth and expiration date)
X
United States State Identification Card
X
Foreign Voter’s Registration Card
X
X
Civil Birth Certificate
X *
X
Medical Records (valid for dependent’s only - under 14 years of X *
age (under 18 years of age if a student.)) X
School Records (valid for dependent’s only - under 14 years of age (under 18 years of age if a student.))
X
PASSPORT (the only stand-alone document) X *
* May be used to establish foreign status only if documents are foreign.
Individual Taxpayer Identification Number 21
Exceptions to the Tax Return Filing Requirement Chart
EXCEPTION #1
Third Party Withholding on Passive Income
Information reporting and withholding requirements apply to third parties (frequently banks and other financial
institutions) who will request an ITIN to enable them to file information reports that are required by law.
 Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax;
 Form 1042-S, Foreign Person’s United States Source Income Subject to Withholding from Distributions from
Pensions, Dividends, Annuities, Interest, Retirement, Profit- Sharing Plans, IRA, Insurance Contracts, etc.;
 Form 1099-INT, Interest Income
 Schedule K-1, Partner’s share of income, Credits, Deductions, etc.
NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.
Third Party Withholding Persons who are eligible to Claim
Exception 1 include:
on Passive Income
Documentation to be submitted by
individuals who are eligible to claim
Exception 1:
1(a) Individuals who are partners of a
foreign partnership or a U.S. Partnership
with 10 or more partners, that invests in
the U.S. and who own assets that generate
income subject to IRS information reporting
and Federal tax withholding requirements;
or
1(a) To support Exception 1(a), submit a
copy of the portion of the partnership or LLC
Agreement; displaying the partnership’s
EIN (Employer Identification Number) and
showing that the applicant is a partner in a
partnership that is conducting business in
the United States.
1(b) Individuals who have opened an
interest bearing bank deposit account
that generates income which is effectively
connected with their U.S. trade or business
and is subject to IRS information reporting
and/or Federal tax withholding; or
1(b) To support Exception 1(b), submit
a signed letter from the Bank on their
official letterhead, displaying your name
and account number, stating that you have
opened a business account which is subject
to IRS information reporting and/or federal
tax withholding on the interest generated
during the current tax year.
1(c) Individuals who are “resident aliens” for
tax purposes and have opened up an interest
bearing bank deposit account that generates
income subject to IRS information reporting
and/or withholding of Federal income tax; or
1(c) To support Exception 1(c), submit a
signed letter from the Bank on their official
letterhead, displaying your name and account number, stating that you have opened
an indidvidual deposit account which is
subject to IRS information reporting and/or
federal tax withholding on the interest
generated during the current tax year.
1(d) Individuals who are receiving
distributions during the current year of
income such as pensions, annuities,
royalties, dividends, etc, and are required
to provide an ITIN to the withholding agent
(i.e. investment company, insurance
company, financial institution, etc.) for the
purposes of tax withholding and reporting
requirements.
1(d) To support Exception 1(d) submit
documentation in the form of a signed letter
or document from the withholding agent, on
official letterhead, showing the individual’s
name and account number, and evidencing
that an ITIN is required to make distributions
to the individual during the current tax year,
which are subject to Federal tax withholding
and/or reporting requirements.
22 Individual Taxpayer Identification Number
Exception #2
Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or
Gambling Winnings with Tax Treaty Benefits Claimed.
Information Reports for which the ITIN is being requested. Information reports include but are not limited to:
 Form1042-S, Foreign Person’s United States Source Income Subject to Withholding
NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.
2a. Wages, Salary,
Compensation and
Honoraria* payments
Persons who are eligible to Claim
Exception 2(a) include:
Claiming the Benefits
of a Tax Treaty
 Individuals claiming the benefits
 A letter of employment from the payer of
of a tax treaty who are either
exempt or subject to a reduced
rate of withholding of tax on their
wages, salary, compensation and
honoraria payments,
and
Who will be submitting Form 8233 to
the payer of the income.
Persons who are eligible to Claim
2b. Scholarships,
Fellowships and Grants. Exception 2(b) include:
Claiming the Benefits
of a Tax Treaty
Documentation to be submitted by individuals
who are eligible to claim Exception 2(a).
 Individuals claiming the benefits of
a tax treaty who are either exempt
from or subject to a reduced
rate of tax on their income from
scholarships, fellowships, or
grants. ((i.e. foreign students,
scholars, professors, researchers,
or any other individual),
and
 Who will be submitting Form
W-8BEN to the withholding agent.
the income, or
 A copy of the employment contract, or
 A letter requesting your presence for a
speaking engagement, etc.
along with:
 Information on the Form W-7/W-7(SP)
application that the person is entitled to
claim the benefits of a tax treaty, and
 A copy of the completed withholding
agent’s portion of Form 8233 attached to
the Form W-7/W-7(SP), and a letter from
the Social Security Administration (SSA)*,
stating that the individual is ineligible to
receive a Social Security Number.
* Individuals present in the U.S. who are
receiving honoraria payments, do not have to
obtain a letter of denial from the SSA. A letter
from the Authorized School Official will suffice.
Documentation to be submitted by individuals
who are eligible to claim Exception 2(b).
 A letter or official notification from the
Educational Institution (i.e. College or
University) awarding the noncompensatory scholarship, fellowship,
or grant, or
 A copy of a contract with a College,
University or Educational Institution,
along with:
 A copy of your passport showing a valid
Visa issued by the US Department of State.
 Evidence (information) displayed on the
Form W-7/W-7(SP) application that the
person is entitled to claim the benefits of a
tax treaty, and
 A copy of the W-8BEN that was submitted to
the withholding agent, attached to the Form
W-7/W-7(SP); and
Individual Taxpayer Identification Number 23
Exception #2
Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or
Gambling Winnings with Tax Treaty Benefits Claimed. (continued)
Persons who are eligible to
2b. Scholarships,
Fellowships and Grants. Claim
Exception 2(b) include:
(continued)
Claiming the Benefits
of a Tax Treaty
Documentation to be submitted by individuals who are
eligible to claim Exception 2b.
 A letter from the Social Security Administration
(SSA)*, stating that the individual is ineligible to
receive a Social Security Number.
Note: *Students on a F-1, J-1 or M-1 visa who will
not be working while studying the U.S., will not have
to apply for a SSN. They will be permitted to provide a
letter from their Designated School Official (DSO) or
Responsible Officer (RO), stating that they will not be
securing employment in the U.S. or receiving any type
of income from personal services. This applies whether
a tax return is attached to Form W-7 or Exception 2 is
being claimed.
Persons who are eligible to
2c. Scholarships,
Fellowships and Grants. Claim Exception 2(c) include:
 Individuals receiving noncompensatory income
No Tax Treaty Benefits
from scholarships,
fellowships, or grants. (i.e.
foreign students, scholars,
professors, researchers,
or any other individual),
that is subject to IRS
information reporting
and/or tax withholding
requirements during the
current year.
24 Individual Taxpayer Identification Number
Documentation must be submitted by individuals who
are eligible to claim Exception 2(c)
 A letter or official notification from the Educational
Institution (i.e. College or University) awarding the
non-compensatory scholarship, fellowship, grant or
 A copy of a contract with a College, University or
Educational institution,
along with:
 A copy of your passport showing a valid visa issued
by the US Department of State.
 A letter from their Designated School Official (DSO)
or Responsible Officer (RO)stating that the individual
is receiving non-compensatory income from
scholarships, fellowships, or grants, that is subject
to IRS information reporting and/or tax withholding
requirements:*
* This letter must be attached to Form W-7, or your
application for an ITIN will be denied.
and
 A letter from the Social Security Administration
(SSA) stating that the individual is ineligible to
receive a Social Security Number.
Note: Students on a F-1, J-1 or M-1 visa who will not be
working while studying the U.S., will not have to apply
for a SSN. They will be permitted to provide a letter from
their Designated School official (DSO), or Responsible
Officer (RO), stating that they will not be securing
employment in the U.S. or receiving any type of income
from personal services. This applies whether a tax return
is attached to Form W-7 or Exception 2 is being claimed.
Exception #2
Wages, Salary, Compensation and Honoraria payments with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants with Tax Treaty Benefits Claimed; or
Scholarships, Fellowships and Grants No Tax Treaty Benefits Claimed; or
Gambling Winnings with Tax Treaty Benefits Claimed. (continued)
2d. Gambling Income
Persons who are eligible to Claim
Exception 2(d) include:
Claiming the Benefits
of a Tax Treaty
 N
onresident Aliens visiting the U.S. who
have gambling winnings; and
 W
ho are claiming the benefits of U.S. Tax
Treaty for an exempt or reduced rate of
Federal tax withholding on that income;
and
 W
ho will be utilizing the services of a
gaming official acting as an IRS ITIN
Acceptance Agent
Documentation must be submitted through
the services of an appropriate gaming
official serving as an IRS ITIN Acceptance
Agent to apply for an ITIN under Exception
2(d).
Note: If you do not secure the services of
a gaming official, you may still file a Form
1040NR at the end of the tax year with a
Form W-7/W-7(SP), attaching a copy of the
Form 1042-S displaying the amount of tax
withheld. Your 1040NR return should also
display the tax treaty article number and
country under which you are claiming the
treaty benefits.
Exception #3
Third Party Reporting of Mortgage Interest
Information reporting and withholding requirements apply to third parties frequently banks and other financial
institutions) who will request an ITIN to enable them to file information reports that are required by law.
 Form 1098, Mortgage Interest Statement.
NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.
Exception 3
Documentation to be submitted by individuals who are eligible to claim Exception 3 includes:
Third Party Reporting of
 Individuals who show evidence of a home mortgage loan. This would include a copy of
Mortgage Interest
the contract of sale or similar documentation, showing evidence of a home mortgage loan
on real property located in the United States.
Individual Taxpayer Identification Number 25
Exception #4
Third Party Withholding – Disposition By a Foreign
Person of United States Real Property Interest
Information reporting and withholding requirements apply to third parties frequently banks and other financial
institutions) who will request an ITIN to enable them to file information reports that are required by law.
 Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests,
 Form 8288A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
 Form 8288B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property
Interests.
NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.
Exception 4
Third Party Withholding
– Disposition By a
Foreign Person of United
States Real Property
Interest.
A withholding obligation is generally
imposed on a buyer or other transferee
(withholding agent) when a United States
real property interest is acquired from
a foreign person. In some instances the
foreign person may apply for a withholding
certificate to reduce or eliminate withholding
on the disposition of real property
Documentation to be submitted by
individuals who are eligible to claim
Exception 4 includes:
 A completed Form 8288-B and a copy of
the contract of the sale.
 For the seller of the property, Forms 8288
and 8288-A submitted by the buyer should
be attached to the Form W-7/W-7(SP).
Exception #5
Filing Under TD-9363 with Registration Form 13350
NOTE: Federal Tax Withholding and/or Information Reporting must take place within the current tax year.
Reporting Obligations
under Treasury Directive
9363
Persons who are eligible to Claim
Exception 2(d) include:
Individuals who are required by law to
comply with Treasury Directive 9363
(TD-9363) and who must obtain an ITIN
to meet this requirement.
26 Individual Taxpayer Identification Number
Documentation to be submitted by
individuals who are eligible to claim
Exception 5 includes:
 Form W-7 and Form 13350
along with
 A letter from the employer on corporate
letterhead stating that the individual has
been designated to comply with IRS
reporting.
See instructions.
For use by individuals who are not U.S. citizens or permanent residents.
Department of the Treasury
Internal Revenue Service
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
FOR IRS USE ONLY
Examples of Completed Form W-7s for “Exceptions”
Before you begin:
• Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
Exception
1 – Third Party Withholding on Passive Income
• Getting an ITIN does not change your immigration status or your right to work in the United States
andInterest
does notin
make
you eligible
for the earned
income
credit.
An
a U.S.
Partnership
– No Tax
Treaty
Benefits
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
b
Nonresident alien required to obtain ITIN to claim tax treaty benefit
Nonresident alien filing a U.S. tax returnApplication
for IRS Individual
Taxpayer Identification Number
W-7
Form
c
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
OMB No. 1545-0074
(Rev.
2006) of U.S. citizen/resident alien
d January
Dependent
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
See instructions.
citizen/resident
For alien
use by individuals who are not U.S. citizens or permanent residents.
Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
Department of the Treasury
e Revenue
Spouse
of U.S.
Internal
Service
f
An IRS individual taxpayer identification number (ITIN) is for federal tax purposes only.
FOR IRS USE ONLY
g
Dependent/spouse of a nonresident alien holding a U.S. visa
instructions)
h Other
Exception 1(a) – A Partnership Interest
Before
you (see
begin:
Additional information for a and f: Enter treaty country
and treaty article number
• Do not
submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
1a First name
Middle name
Last name
•
Getting an ITIN does not change your immigration status or your right to work in the United States
Name
and
not make –
you
eligible
for the earned
income credit.
Pension
Income
NoMary
Tax Treaty
Benefits
(see does
instructions)
Name at birth
Reason
youif
different
1b First name
Jane
Doe
Middle name
Last name
are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
Mary
Jane
Smith
c, d, e, or g, you2must
file
a taxapartment
return with
Form
W-7
unless
you
meet
one
of box,
the see
exceptions
Street
address,
number,
or rural
route
number.
If you
have
a P.O.
page 4. (see instructions).
Applicant’s
a
Nonresident alien required to obtain ITIN to claim tax treaty benefit
1234 Market Street Apt. 1AAA
mailing
address alienCity
b
Nonresident
filingoratown,
U.S. tax
return
Application
forInclude
IRS Individual
state
or province,
and country.
ZIP code or postal code where appropriate.
W-7
Form
c
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
OMB No. 1545-0074
(Rev.
2006) of U.S. citizen/resident alien
d January
Dependent
Enter name
and
SSN/ITIN
of U.S.
(see instructions)
or rural
number.
Do citizen/resident
not use a P.O. alien
box number.
3 Street address, apartment number,
Seeroute
instructions.
Identification Number
Philadelphia, Taxpayer
PA 19104
Foreign
Department of the Treasury
e
Spouse
of U.S. citizen/resident
For alien
use by individuals who are not U.S. citizens or permanent residents.
Internal
Revenue
Service
address
(iff different
from
Nonresident
alienCity
student,
professor,
researcher
filing
a U.S.Include
tax return
claiming
an exception
or
town,
state
ororprovince,
and
country.
ZIP or
code
postal
codeonly.
where appropriate.
FOR IRS USE ONLY
An IRS individual taxpayer identification
number
(ITIN)
is for federal
taxorpurposes
above)
g instructions)
Dependent/spouse of a nonresident alien holding a U.S. visa
(see
England
instructions)
h Other
Exception
– Pension
Income
Before
you (see
begin:
4 Date of birth (month
/ day / year) 1(d)
Country
of birth
City and state or province (optional) 5
Birth
Male
Additional information for a and f: Enter treaty country
treaty article number
•
Do
not
submit
this
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FORM W-7/W-7(SP) CHECK LIST
Prior to submitting your Form W-7 and attached
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1.Verify that you are completing the most current
version of the Form W-7/W-7(SP).
2.Verify that the entries on the Form W-7/W-7(SP)
do not conflict with the supporting documentation
presented.
3.Ensure that the entries are typewritten or printed
clearly and legibly in ink.
4.Ensure that you checked the appropriate box
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on the supporting documentation.
6.Enter your complete mailing address on line 2.
7.Enter your permanent foreign address on Line 3,
or if you have relocated to the United States, just
enter the name of the foreign country where you
last resided.
8.Verify that the country of birth is present on Line
4, and that the date of birth is entered in MM/DD/
YYYY format.
9.Place an “X” in the appropriate “gender” box on
line 5.
10.Ensure that you entered your complete visa
information (if applicable) on line 6c.
11.Check that all Form W-7/W-7(SP) applications
have a signature that matches the signature on
the supporting documentation, or in the case of a
delegate, reflects the delegate’s relationship to the
applicant.
12.Enter the date of the application in a MM/DD/YYYY
format.
13.Submit:
- Your completed valid U.S. Federal Income
Tax Return or documents substantiating that
you meet an exception to the tax return filing
requirement.
- A letter, form or other documentation from the
Social Security Administration (if applicable)
stating that you are not eligible to receive a SSN
- A letter from the Designated School Official or
Responsible Officer (if applicable) stating that
you are here for the purposes of study and will
not be receiving income for personal services,
or Authorized School Official in the case of an
honoraria payment.
- Supporting documentation proving your identity
and foreign status.
14.Attach Power of Attorney (POA) (if applicable)
– Form 8821 or Form 2848.
15. Mail your package to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
or if using an overnight courier service:
Internal Revenue Service
Submission Processing Center
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
Individual Taxpayer Identification Number 33
SAMPLE LETTER FROM WITHHOLDING AGENT
(To Be Used as a Guide for Providing Required Information)
(Written on Official Letterhead of Withholding Agent)
To: IRS
ITIN PROGRAM OFFICE
To Whom it May Concern:
This is to certify that
Name of Account Holder
has an account with this organization
Account Number
which will be generating income during the current tax year that is subject to IRS information reporting
requirements and/or withholding of Federal income tax. The applicant, therefore, is requesting an ITIN to provide
to us for our reporting, withholding and distribution procedures.
Sincerely,
Printed Name of Official
Date of Signature
Signature of Official
34 Individual Taxpayer Identification Number
COPY OF FORM W-7
Application for IRS Individual Taxpayer Identification Number
W-7
Application for IRS Individual
Taxpayer Identification Number
Form
(Rev. February 2008)
OMB No. 1545-0074
See instructions.
For use by individuals who are not U.S. citizens or permanent residents.
Department of the Treasury
Internal Revenue Service
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, f, 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
Nonresident alien filing a U.S. tax return
c
U.S. resident alien (based on days present in the United States) filing a U.S. tax return
d
Dependent of U.S. citizen/resident alien
e
Spouse of U.S. citizen/resident alien
f
Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
g
h
Dependent/spouse of a nonresident alien holding a U.S. visa
Other (see instructions)
Additional information for a and f: Enter treaty country
1a First name
Middle name
Name
(see instructions)
Name at birth if
different
Applicant’s
mailing address
Foreign
address
1b First name
2
Other
information
and treaty article number
Last name
Middle name
Last name
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.
3
(if different from
above)
(see instructions)
Birth
information
Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
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.
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
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)
/
Keep a copy for
your records.
Acceptance
Agent’s
Use ONLY
/
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
Office Code
Form
W-7 (Rev. 2-2008)
Individual Taxpayer Identification Number 35
Publication 1915 (Rev. 1-2009)
Catalog Number 22533M