IRS Form W-7

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

A plain-English guide to IRS Form W-7 — what it's for, who files it, when it's due, and how to complete it.

Form numberW-7
Official nameApplication for IRS Individual Taxpayer Identification Number (ITIN)
CategoryIndividual
Typically dueWith your tax return
Official IRS Form W-7 (PDF)

What is Form W-7?

Form W-7 applies for an ITIN — a taxpayer ID for people who must file U.S. taxes but aren't eligible for a Social Security number.

W-7 requests an ITIN for people who must file U.S. taxes but can't get a Social Security number. You submit it together with your tax return and documents proving identity and foreign status — often through an IRS-authorized Certifying Acceptance Agent so you don't have to mail original passports.

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Who files it

Nonresident and resident aliens, and their dependents, who have a U.S. filing requirement but no SSN.

When it's due

Form W-7 is generally due With your tax return. Deadlines can move for weekends and holidays, so confirm the exact date for the current year on IRS.gov.

Key lines and parts

Here's what you'll actually fill in on Form W-7:

  • Reason for applying
  • Name, mailing and foreign address
  • Birth information and country of citizenship
  • Supporting identity documents

How to file

Submit Form W-7 with your tax return and proof of identity and foreign status, through an IRS acceptance agent or at an IRS center.

Common mistakes & penalties

Sending original documents by mail and having them lost is a real fear — use a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center to verify documents in person instead. Also, an ITIN can expire if unused for several years, so renew it before filing if it's been dormant.
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Frequently asked questions

What is IRS Form W-7?

Form W-7 applies for an ITIN — a taxpayer ID for people who must file U.S. taxes but aren't eligible for a Social Security number.

Who has to file Form W-7?

Nonresident and resident aliens, and their dependents, who have a U.S. filing requirement but no SSN.

When is Form W-7 due?

Form W-7 is generally due With your tax return. Always confirm the current year's date on IRS.gov, since deadlines shift for weekends and holidays.

What's the most common mistake with Form W-7?

Sending original documents by mail and having them lost is a real fear — use a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center to verify documents in person instead. Also, an ITIN can expire if unused for several years, so renew it before filing if it's been dormant.