Applying for an Individual Taxpayer Identification Number (ITIN) can feel overwhelming, especially if you’re not a U.S. citizen or permanent resident. The IRS requires Form W-7 for this process. Below, we break down the form section by section so you can complete it confidently.

What Is Form W-7?

Form W-7 is the official Application for IRS Individual Taxpayer Identification Number.
It is used by individuals who are not eligible for a Social Security Number (SSN) but still need to file U.S. taxes, claim treaty benefits, or be listed as a dependent/spouse on a U.S. tax return.

Step 1: Choose Your Application Type

At the very top, check one box:

  • Apply for a new ITIN (first-time applicants)

  • Renew an existing ITIN (for expired or soon-to-expire ITINs).

ITINs expire if:

  • They haven’t been used on a tax return for the past 3 years, or

  • They contain middle digits that the IRS designates as expired (e.g., 70, 71, 72, 80, 81).

Step 2: Select the Reason for Applying

Form W-7 offers several checkboxes (a–h). Each represents why you need an ITIN:

  • a. Nonresident alien claiming tax treaty benefits

  • b. Nonresident alien filing a U.S. tax return

  • c. Resident alien (based on substantial presence) filing a return

  • d. Dependent of a U.S. citizen or resident alien

  • e. Spouse of a U.S. citizen or resident alien

  • f. Nonresident alien student, professor, or researcher

  • g. Dependent or spouse of a nonresident alien visa holder

  • h. Other (with explanation required)

⚠️ Important: For boxes b–g, you usually must attach a U.S. federal tax return unless you meet one of the exceptions (such as claiming treaty benefits or providing ITIN for information reporting only).

Step 3: Enter Your Personal Information

  • Line 1a–1b: Legal name (first, middle, last) and name at birth (if different).

  • Line 2: Mailing address where the IRS should send your ITIN letter.

  • Line 3: Foreign address (if different from mailing address).

⚠️ Important: Many people ask if they can use their LLC address as the mailing address. Yes, but only if you can reliably receive IRS letters there (for example, if mail is forwarded to you). Otherwise, it’s better to use a personal or trusted U.S. address to avoid delays or lost correspondence.

Step 4: Birth Information

  • Line 4: Date of birth (MM/DD/YYYY).

  • Line 5: Gender.

Step 5: Citizenship and Identification

  • Line 6a: Country or countries of citizenship.

  • Line 6b: Foreign tax I.D. number (if any).

  • Line 6c: U.S. visa type, number, and expiration (if applicable).

  • Line 6d: Identification documents submitted — usually a valid passport (most common single document accepted). US driver’s license can be used as an alternative.

  • Line 6e–6f: Indicate if you ever received an ITIN/IRSN before. Provide the number and the name under which it was issued.

  • Line 6g: If you are a student or researcher, provide your school/company and duration of stay.

Step 6: Review and Sign

At the bottom:

  • The applicant signs and dates the form.

  • If a delegate or acceptance agent signs on your behalf, their details must be included.

  • If using a Certified Acceptance Agent (CAA), they fill in their section.

Supporting Documents You Need

The IRS requires original documents or certified copies from the issuing agency.

✅ Commonly accepted documents:

  • Passport (most preferred, stand-alone)

  • U.S. Driver’s license or state ID

  • Foreign national I.D. card

  • Birth certificate (required for dependents without a passport)

  • U.S. visa, USCIS documents, or school records (for students/dependents)

📌 Tip: When scanning a passport, place a blank white sheet behind it so the edges and borders are clear.

Where to Submit Form W-7

  1. By Mail
    Send Form W-7, supporting documents, and (if required) your tax return to:

    IRS ITIN Operations
    Internal Revenue Service
    P.O. Box 149342
    Austin, TX 78714-9342
    USA

  2. In Person (IRS Office)
    Apply at a Taxpayer Assistance Center (appointment required).

  3. Through a Certified Acceptance Agent (CAA)
    Recommended option. CAAs can verify your identity documents so you don’t need to mail your passport.

Processing Time

  • Standard: 7–13 weeks (longer during peak filing season or if mailing from abroad).

  • Renewal: Usually quicker, unless combined with a tax return.

  • Using a CAA: Often faster and safer, since your documents don’t need to travel internationally.

Pro Tips

  • Double-check all names and dates match your passport and documents.

  • If renewing, you don’t need to attach a tax return unless you’re filing one at the same time.

  • Keep copies of everything you submit.

  • Use trackable mail if sending documents internationally.

  • If claiming a treaty benefit, attach Form 8233 or W-8BEN as applicable.

Filling out Form W-7 is the first step toward U.S. tax compliance for non-citizens. Whether you’re a student, dependent, spouse, or international investor, completing it correctly helps you avoid delays.

👉 If you’re unsure or want to avoid mailing passports overseas, consider working with a Certified Acceptance Agent (CAA) who can verify your documents, prepare your application, and submit it securely.