How to Fill Out IRS Form W-7 for ITIN Applicants

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)

If you already had an ITIN but haven’t used it on a tax return in the last three years, renewal may be required.

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 an exception.

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 identification documents or certified copies by the issuing agency. Commonly accepted documents include:

• Passport (most preferred). Tip: Place a white A4 sheet behind your passport when scanning to ensure all edges and borders are clearly visible.

• US Driver’s license (As an alternative option to passport).

• Birth certificate (for dependents)

• Visa, U.S. driver’s license, or USCIS documents

Where to Submit Form W-7

• Mail: Send Form W-7 with your tax return (unless exempt) and documents to the IRS ITIN Operations address.

• In-person: Apply through a Certified Acceptance Agent (CAA) or IRS Taxpayer Assistance Center.

• Through a CAA: Recommended, since they can verify your documents without mailing originals.

Pro Tips

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

• Keep a copy of the form and all submitted materials.

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

Final Thoughts

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 investor, completing it correctly helps you avoid delays. If you’re unsure, consider working with a Certified Acceptance Agent (CAA) who can guide you and verify your documents securely.