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Internal Revenue Service (IRS) · United States (federal)

Form W-7: Application for IRS Individual Taxpayer Identification Number

Current revision: Rev. December 2024 (checked on irs.gov, Oct 15, 2026)

Fill in IRS Form W-7 (Rev. December 2024) to apply for or renew an ITIN. Reason codes, identity documents, and where to send the application.

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Form

W-7

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. December 2024

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form W-7 is for

Form W-7 applies for or renews an Individual Taxpayer Identification Number (ITIN), a tax ID for people who need one but aren't eligible for a Social Security number. In most cases you attach it to a federal tax return and include original or certified identity documents.

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  1. 1

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  2. 2

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  3. 3

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Who files it

  • Nonresident aliens who must file a U.S. tax return
  • Resident aliens who aren't eligible for an SSN
  • Spouses and dependents of U.S. citizens or residents who need an ITIN
  • Nonresidents claiming tax-treaty benefits that require a U.S. TIN
  • People renewing an expired ITIN

What you need

  • The reason you need an ITIN (box a–h)
  • Original identity documents or copies certified by the issuing agency (a passport alone is often enough)
  • The federal tax return the ITIN is for, unless an exception applies
  • Foreign address, date and place of birth
  • U.S. visa details, if any

Line by line

How to fill out Form W-7

  1. 1

    Application type and reason

    Check whether this is a new ITIN or a renewal, then check one reason box (a–h). Some reasons need extra details, such as the treaty country and article.

  2. 2

    Lines 1a–3 — Name and addresses

    Enter your legal name, name at birth if different, your mailing address, and your foreign permanent address.

  3. 3

    Lines 4–5 — Birth information

    Enter your date and place of birth and your sex.

  4. 4

    Lines 6a–6c — Citizenship and visa

    Enter your country of citizenship, foreign tax ID and any U.S. visa type, number and expiration.

  5. 5

    Line 6d — Identification documents

    Describe the documents you are submitting, such as a passport, including the issuer, number and dates.

  6. 6

    Lines 6e–6g — History

    Say whether you've had an ITIN or IRSN before and list them, and name the college or company if you are in the U.S. on a related visa.

  7. 7

    Sign

    Sign and date. A parent or court-appointed guardian can sign for a child who can't sign; other adults can sign for an applicant only with a Form 2848 on file.

Where to send it

Attach Form W-7 to the front of your tax return and mail it with your documents to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 — not to the address in your tax return instructions. You can also apply in person through an IRS Certifying Acceptance Agent or at certain IRS Taxpayer Assistance Centers, which can verify documents without you mailing originals. Instructions: https://www.irs.gov/pub/irs-pdf/iw7.pdf.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form W-7: questions people ask

Do I have to mail my original passport?

Not necessarily. You can send certified copies from the issuing agency, or use a Certifying Acceptance Agent or IRS Taxpayer Assistance Center that verifies documents in person.

Do I need to attach a tax return?

Usually yes. The instructions list exceptions, such as certain treaty claims or third-party withholding situations, where you attach other documentation instead.

How long does it take?

The instructions say to allow 7 weeks for the IRS to tell you the status, or 9 to 11 weeks if you apply from January 15 through April 30 or from outside the United States.

Can I e-file with a new ITIN?

Not right away. The return you attach to Form W-7 must be filed on paper. Once the ITIN is assigned, you can e-file returns in later years.

Is an ITIN valid for work?

No. An ITIN is for federal tax purposes only. It doesn't authorize work or change immigration status.

How do I protect copies of my documents?

If you share scans with an acceptance agent or preparer, send them through a password-protected link that expires, and delete local copies you no longer need.