Form W-7 ITIN Application Guide: How to Apply for an ITIN

ByRandall Brody Expat Tax Forms

If you need to file a U.S. tax return but aren’t eligible for a Social Security Number (SSN), you’ll need to apply for an Individual Taxpayer Identification Number (ITIN) using Form W-7 ITIN. This IRS form allows non-U.S. citizens, foreign investors, dependents, and others to comply with tax laws without an SSN. 

What Is Form W-7?

Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), is the official IRS form used by individuals who are required to file U.S. tax returns but do not qualify for a Social Security Number (SSN) 

The IRS issues ITINs to individuals regardless of their immigration status to ensure they can pay taxes on U.S. income. However, an ITIN cannot be used for work authorization, Social Security benefits, or proving legal residency.

Who Needs to Use Form W-7?

If you fall into any of the categories below, you likely need to use the form to apply for an ITIN:

  • Non-resident aliens who need to file a U.S. tax return.
  • Foreign investors who receive U.S. income but don’t qualify for an SSN.
  • Dependents or spouses of U.S. citizens or resident aliens who cannot get an SSN.
  • Non-resident students, professors, or researchers filing U.S. tax returns under a tax treaty.
  • Undocumented workers who need to pay U.S. income taxes.
  • Foreign nationals with U.S. business interests who must file tax documents.

Note that an ITIN is required for tax reporting purposes, but it does not change an individual’s immigration status or authorize employment.

What Documents Should You Submit for an ITIN Application?

To apply for an ITIN, you need to submit:

  1. A completed Form W-7.
  2. A valid federal income tax return (unless you qualify for an exception).
  3. Original identification documents or certified copies issued by the issuing agency.

When applying for an IITIN  using Form W-7, the IRS accepts the following 13 types of identification documents:

  • Passport (stand-alone document)
  • National identification card (must show photo, name, current address, date of birth, and expiration date)
  • U.S. driver’s license
  • Foreign driver’s license
  • U.S. state identification card
  • Foreign voter’s registration card
  • U.S. military identification card
  • Foreign military identification card
  • Visa issued by the U.S. Department of State
  • U.S. Citizenship and Immigration Services (USCIS) photo identification
  • Civil birth certificate (required for dependents under 18 years of age)
  • Medical records (dependents only – under 6 years of age)
  • School records (dependents only – under 14 years of age, or under 18 if a student)

A passport is the only document that can stand alone to prove both identity and foreign status. If a passport isn’t available, you’ll need to provide two other documents from the list above: one to prove your identity and another to prove your foreign status. At least one of these documents must include a recent photograph unless the applicant is a dependent under the age of 14 (or under 18 if a student).

For dependents, proof of residency is also required. If a dependent is from Canada, Mexico, or is a military dependent residing overseas, additional documentation may be needed.

How to Apply for an ITIN With Form W-7: Step-by-Step Guide

Step 1: Complete Form W-7

Download Form W-7 from the IRS website. The form requires basic personal information, including name, birthdate, country of citizenship, U.S. visa details (if applicable), and the reason for applying.

Step 2: Attach Supporting Documents

Your identification documents must be originals or certified copies issued by the agency that provided them. Photocopies, even if notarized, are not accepted unless certified by the issuing agency.

Step 3: Submit a U.S. Tax Return (if required)

In most cases, you must attach a completed federal tax return to Form W-7. The IRS won’t process your ITIN application unless there is a valid tax filing reason. However, some exceptions apply, such as:

  • Third-party withholding on passive income (e.g., bank interest, real estate transactions).
  • Claiming benefits under a tax treaty.
  • Non-resident students, professors, or researchers filing under treaty exemptions.

Step 4: Choose a Submission Method

Once you have completed Form W-7 and gathered your required documents, you’ll need to submit your application to the IRS. There are three ways to do this:

Option 1: Mail Your Form W-7 to the IRS

Send your completed Form W-7, required documents, and tax return to:

IRS ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Tip: Do not send original documents unless necessary. Instead, submit certified copies from the issuing agency.

Option 2: Apply in Person at an IRS Taxpayer Assistance Center (TAC)

Some IRS locations accept Form W-7 applications. You may need to schedule an appointment in advance.

Option 3: Use a Certified Acceptance Agent (CAA)

Certified Acceptance Agents (CAAs) can verify your identification documents so you don’t have to mail originals to the IRS. This can help prevent processing delays.

Common Mistakes to Avoid When Filing Form W-7

Applying for an ITIN with Form W-7 is simple, but small mistakes can lead to delays or even rejection. Avoid these common mistakes to make sure your application goes through smoothly:

  1. Wrong or Incomplete Personal Details: Your name, date of birth, and mailing address must match your official documents. Even a small typo can cause issues.
  2. Missing or Expired Documents: The IRS only accepts original or certified copies of your identification. If you have an expired passport or you send a regular photocopy, the IRS will reject your application.
  3. Forgetting to Attach a Tax Return: Most applicants must include a tax return with their Form W-7. If you don’t, the IRS won’t process your application (unless you qualify for an exception).
  4. Skipping the Signature: Yes, people forget to sign their forms. Make sure you sign and date Form W-7 before sending it in.
  5. Sending It to the Wrong Address: The IRS won’t forward mail to the correct department. If you use the wrong address, your form could get lost or returned.

How Long Does It Take to Get an ITIN?

The IRS typically processes ITIN applications within 7 to 11 weeks. However, delays are common during tax season. If you submit your Form W-7 incorrectly or send incomplete documents, the process may take longer.

If you do not receive your ITIN within 12 weeks, you can call the IRS ITIN hotline at 1-800-908-9982 (U.S.) or 1-267-941-1000 (International) to check your application status.

Renewing an Expired ITIN

If your ITIN is not used on a U.S. tax return for three consecutive years, it expires and must be renewed before filing taxes.

To renew an ITIN:

  1. Submit a new Form W-7 with updated information.
  2. Attach original or certified identification documents.
  3. No tax return is needed for renewal unless required.

The IRS does not charge a fee for ITIN renewal.

ITIN and Immigration Status

If you worry about whether applying for an ITIN could affect your immigration status. Here’s the truth:

  • The IRS does not share ITIN information with immigration agencies.
  • Having an ITIN does not grant legal residency or work authorization.
  • You cannot use an ITIN to apply for a Green Card or Social Security benefits.

However, having an ITIN and filing taxes can help establish U.S. residency history, which may be useful for future immigration applications.

Final Thoughts

If you are required to file U.S. taxes but do not qualify for an SSN, obtaining an ITIN is essential. While the process involves several steps, it is manageable if done correctly.

If you have any questions about your ITIN application, Tax Samaritan can help. Tax Samaritan is a Certified Acceptance Agent. Contact us today to get started.