This W7 Form guide explains the IRS Application for IRS Individual Taxpayer Identification Number. Form W-7 applies for an ITIN when the applicant has a qualifying tax purpose and is not eligible for the identification number that would otherwise apply. The application reason and identity documentation are central. An ITIN does not itself create immigration status or a general authorization to work.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What W7 Form does and who prepares it
An applicant uses the form to request an IRS individual taxpayer identification number under the applicable rules.
For the connected reporting route, see Form 1040-NR. Keep the role of that document separate from the task explained on this page.
| Official form | Form W-7 |
|---|---|
| IRS title | Application for IRS Individual Taxpayer Identification Number |
| Guide period | the applicable reporting period |
| Target version | Dec 2024 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the W7 Form PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of W7 Form should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for W7 Form
- Applicant identity and foreign-status documents.
- Tax return or exception support.
- Prior ITIN correspondence.
- Dependent or spouse information when relevant.
- Permitted document certification.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through W7 Form
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
"ITIN TO BE REQUESTED" wherever your social security number or ITIN is requested. Don’t file Form W-7 with the forms or voucher. An ITIN will be issued only after you file a tax return and meet all other requirements. See Form 1040-ES or Form 1040-ES (NR) and its instructions for more information on completing the voucher and when estimated tax payments are required. Dependent applicants must specify their relationship to the U.S. citizen/resident alien.
An applicant who chooses reason d must enter the relationship he or she has to the U.S. citizen/resident alien in the designated space on Form W-7. The passport isn’t a stand-alone document for certain dependents if no date of entry into the United States is present. A passport that doesn’t have a date of entry into the United States won’t be accepted as a stand-alone identification document for certain dependents. See Proof of U.S. residency for applicants who are dependents under Supporting Documentation Requirements, later, for more information.
Additional reporting conditions
Use Form W-7 for the following purposes. • To apply for a new ITIN. Individuals applying for an ITIN must include a U.S. federal tax return unless they meet an exception, and the required documentation. • To renew an ITIN. An ITIN only needs to be renewed if it’ll be included on a U.S. federal tax return and it’s expired. Individuals renewing an ITIN must include a U.S. federal tax return unless they meet an exception, and the required documentation. See How To Apply, later, for more information on how to renew your ITIN.
If your ITIN is only used on information returns filed with the IRS by third parties, you don’t have to renew your ITIN for purposes of filing a U.S. federal tax return if the ITIN has expired. However, in the future, if you file an income tax return, you will need to renew your ITIN at that time.
Note. The deduction for personal exemptions was suspended for tax years 2018 through 2025. For tax years beginning after 2017, spouses or dependents aren’t eligible for an ITIN, unless they are claimed for an allowable tax benefit or file their own tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. See the instructions for your U.S. federal tax return for more information. 2. Persons who must renew their ITIN to file a U.S. federal tax return.
See Renewal of an existing ITIN under How To Apply, later.
Calculations and supporting information
Include the following in your Renewal Application Package. 1. Your completed Form W-7. You must check a check box in the Application type box at the top of page 1 indicating the reason you’re completing the Form W-7 even if you’re applying to renew your ITIN. 2. Your original tax return(s) you’re filing, and on which the ITIN is listed. Attach Form W-7 to the front of your tax return.
If you’re renewing more than one ITIN for the same tax return (such as for a spouse or dependent(s)), attach all Forms W-7 to the same tax return. After your Forms W-7 have been processed, the IRS will process the return. 3. Original documents, or certified copies of these documents from the issuing agency, required to support the information provided on Form W-7. The required supporting documentation must be consistent with each applicant’s information provided on Form W-7.
For example, the name, date of birth, and country(ies) of citizenship shown in the documentation must be the same as on Form W-7, lines 1a, 1b, 4, and 6a. See Supporting Documentation Requirements, earlier, for a list of the documents to be submitted with your renewal application package.
Exceptions and related reporting
By private delivery services. If you use a private delivery service, submit your Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to: Internal Revenue Service ITIN Operation Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000 The private delivery service can tell you how to get written proof of the mailing date. In person. You can apply for your ITIN by visiting designated IRS Taxpayer Assistance Centers (TACs).
They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents. For dependents, TACs can verify passports, national identification cards, and birth certificates. These documents will be returned to you immediately. Service at TACs is by appointment only. Appointments can be scheduled by calling 844-545-5640. See IRS.gov/W7DocumentVerification for a list of designated TACs that offer ITIN document authentication service.
TACs that don’t offer ITIN document authentication service will mail the original documents, Form W-7, and the tax return to the IRS Austin Service Center for processing. Through an acceptance agent. You can also apply through one of the two types of acceptance agents authorized by the IRS. 1. Acceptance Agent (AA). 2. Certifying Acceptance Agent (CAA).
Further form details
Note. AAs and CAAs are available both domestically and abroad. Acceptance Agent (AA). An AA can help you complete and file Form W-7. To get a list of agents, visit IRS.gov and enter “acceptance agent program” in the search box. An AA will need to submit original documentation or certified copies of the documentation from the issuing agency to the IRS for all applicants. Certifying Acceptance Agent (CAA).
A CAA can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents, except for foreign military identification cards. For dependents, CAAs can only verify passports and birth certificates. The CAA will return the documentation immediately after reviewing its authenticity. Processing times. Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas).
If you haven’t received your ITIN or correspondence at the end of that time, you can call the IRS to find out the status of your application (see Telephone help, earlier).
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 6d | Identification document(s) submitted. (Complete for the first document submitted. For multiple documents, see instructions) | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 6e | Have you previously received an ITIN or an Internal Revenue Service Number (IRSN)? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 6f | Enter ITIN and/or IRSN | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 6g | Name of college/university or company (see instructions) | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
A practical example
A nonresident applicant needs an identification number for a qualifying federal tax filing. The applicant checks the reason category, gathers the accepted identity documentation and follows the application and return-submission instructions.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with W7 Form
- Check Social Security number eligibility before applying for an ITIN.
- Follow the exact documentation and submission rules.
- Do not assume an identification number alone creates eligibility for every tax benefit.
Questions about W7 Form
Does receiving or downloading this form mean I must file it?
An applicant uses the form to request an IRS individual taxpayer identification number under the applicable rules. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Check Social Security number eligibility before applying for an ITIN. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include applicant identity and foreign-status documents, tax return or exception support, prior ITIN correspondence. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.