Purpose and Publication 1915
A short statement of what the checklist is for, with a pointer to Publication 1915, Understanding Your IRS ITIN, and the note not to attach the checklist to the W-7.
14154
Form W-7 Checklist
- Agency
- IRS
- Revision
- Rev. 6-2019
- Fillable fields
- 26
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 14154 (EN-SP): Form W-7 Checklist
Form 14154 (EN-SP), Form W-7 Checklist, is a two-page IRS brochure for Acceptance Agents and tax professionals. The form says it is a tool to help them complete their client's Form W-7 with the required supporting identification and exception documents, and to make sure the taxpayer understands the requirements for obtaining an individual taxpayer identification number (ITIN).
Page 1 is in English and page 2 repeats the checklist in Spanish for Form W-7(SP). It lists ITIN restrictions to explain to applicants, then a series of checkboxes covering the version of Form W-7, Social Security number eligibility, the federal tax purpose, attachments, identity documents and signatures. It points to Publication 1915 for details and examples.
The checklist is not filed: the form says not to attach it to the W-7 but to keep it for your information. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 14154 (EN-SP)
ITIN restrictions
Four points to tell applicants, including that an ITIN cannot be used to claim the earned income tax credit and does not change immigration status or replace an SSN.
Explaining Form W-7
A paragraph on the information Form W-7 asks for, that the IRS may communicate with the agent or a representative with a valid power of attorney, and that the W-7 is signed under penalties of perjury.
The checklist items
Checkboxes for the current W-7 version, SSN eligibility, tax purpose, the tax return or exception documents, dependents, identity documents, Form 2848, the Certificate of Accuracy and the signature.
Contacts and Spanish page
Web addresses for more information, an email and mailing address for comments, then page 2 with the Spanish checklist for Form W-7(SP).
How to use the Form W-7 Checklist
- 1
Explain the restrictions
Before completing the W-7, go over the four ITIN restrictions and the information the W-7 requires, and point out that it is signed under penalties of perjury.
- 2
SSN eligibility and tax purpose
The checklist says to determine whether the applicant is eligible for an SSN, and if the SSA determines they are not, to attach a denial letter. It also says to check the correct box for the reason for submitting Form W-7.
- 3
Return or exception documents
Attach a federal tax return or exception documents. The form says a return is not required when renewing an existing ITIN, and that the number of W-7s matches the number of dependents on the return.
- 4
Identity documents
Accept only documents on the list in the Instructions for Form W-7 and Publication 1915, original or certified by the issuing agency. The form says a passport is the only document that proves both identity and foreign status.
- 5
Agent attachments
Attach Form 2848 or evidence of a court-appointed guardian if applicable. Certifying Acceptance Agents attach the Certificate of Accuracy, and Acceptance Agents complete the Acceptance Agent's Use Only portion.
- 6
Signature check
Verify that Form W-7 is signed by the applicant, a parent if the applicant is under 18, or a court-appointed guardian or valid power of attorney. The form says to keep the checklist for your information.
The checklist is worked through while preparing a client's Form W-7. The form says to use the most current version of Form W-7, because the instructions can change with each revision.
Why fill Form 14154 on indox
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Keeping the checklist and getting help
Not attached to the W-7
The form says: "Do not attach the checklist to the W-7 but keep it for your information."
Renewals for 2018 through 2025
The form says that for tax years 2018 through 2025, spouses and dependents who reside outside of the U.S. don't need to renew their ITIN unless they qualify for an allowable tax benefit or file their own tax return.
Two identity documents
Without a passport, the form says two documents are submitted, one with a recent photograph, except for applicants under the age of 14 (under the age of 18 if a student).
More information
The form points to www.irs.gov/itin, and to www.irs.gov/espanol for Spanish-speaking applicants.
Comments
The form lists [email protected], or IRS ITIN Policy Section MS 97WI, 401 W. Peachtree St NW, Atlanta GA 30308.
Related forms
Who uses Form 14154 (EN-SP)?
The form is addressed to Acceptance Agents and tax professionals who help clients complete Form W-7. It is a working checklist kept by the preparer, not a form the applicant files.
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Questions about Form 14154
Who is Form 14154 (EN-SP) for?
The form says it is a tool for Acceptance Agents or tax professionals who complete a client's Form W-7 with the required identification and exception documents.
Is the checklist sent to the IRS with Form W-7?
No. The form says not to attach the checklist to the W-7 but to keep it for your information.
What ITIN restrictions does it list?
An ITIN cannot be used to claim the earned income tax credit or for non-tax purposes such as a driver's license, does not change immigration status or allow legal employment, and does not replace an SSN or qualify the applicant for Social Security benefits.
Which identity document proves both identity and foreign status?
The form says a passport is the only document that can be used to prove both. A passport without a date of entry is not accepted alone for dependents, unless they are dependents of U.S. military personnel stationed overseas.
Is a tax return needed to renew an ITIN?
The form says a tax return is not required when renewing an existing ITIN.
Is there a Spanish version?
Yes. Page 2 of the same PDF is the checklist in Spanish, Lista de verificación del Formulario W-7(SP).