Application type
You check whether this is a new application or a renewal. A renewal asks for the ITIN you were assigned and any proof of a legal name change.
W-7
Application for IRS Individual Taxpayer Identification Number
- Agency
- IRS
- Revision
- Rev. December 2024
- Fillable fields
- 69
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 14, 2026
Form W-7: Application for IRS Individual Taxpayer Identification Number
Form W-7 is the application for an Individual Taxpayer Identification Number, or ITIN. An ITIN is a nine-digit number the IRS issues to people who must have a U.S. taxpayer identification number for federal tax purposes but do not have, and cannot get, a Social Security number. You also use the same form to renew an ITIN that has expired.
An ITIN is for federal tax reporting only. The IRS instructions state that it does not give you Social Security benefits and does not change your immigration status or your right to work in the United States.
For most first-time applicants the form travels with a federal tax return and original identity documents, and the IRS mails you a notice with your number. If you already have a Social Security number, or are eligible for one, you do not file this form.
What's on Form W-7
Reason you are submitting (boxes a to h)
Box a is treaty benefit, b nonresident alien filing a return, c resident alien, d dependent of a U.S. citizen or resident, e spouse of a U.S. citizen or resident, f student, professor or researcher, g dependent or spouse of a visa holder, and h other. Box h also covers the third-party reporting exceptions.
Lines 1a and 1b: names
Line 1a is your legal name. Line 1b is the name on your birth certificate if it is different.
Lines 2 and 3: addresses
Line 2 is the mailing address where the IRS sends notices and returns your documents. Line 3 is the foreign address in your country of permanent or normal residence.
Line 4: date of birth
Enter it as month, day, year.
Line 6: citizenship, visa, ID and history
Line 6a is country of citizenship, 6b a foreign tax ID number if any, 6c your U.S. visa class, number and expiration date, 6d the identity document and U.S. date of entry, 6e and 6f any earlier ITIN, and 6g the school or company name for students and business visitors.
Signature and acceptance agent section
You sign under penalty of perjury. An acceptance agent, if you use one, completes a separate section with an office code.
How to fill out Form W-7
- 1
Pick the application type and reason
Check new or renewal, then one reason box that matches your situation. If you check h, write the reason and attach support.
- 2
Enter your names on lines 1a and 1b
Use your name as it appears on your identity documents. Fill line 1b only when your birth certificate name is different.
- 3
Add your addresses
Put a reliable mailing address on line 2, because your original documents come back there. Do not use a private-firm P.O. box. Give your foreign address on line 3; box b requires it.
- 4
Enter your date of birth and citizenship
Write the date on line 4 and spell out each country of citizenship on line 6a without abbreviating.
- 5
Complete line 6c to 6g where they apply
Give visa details, the identity document you are sending, and your U.S. date of entry. If you never entered the United States, write that. Answer the earlier ITIN question honestly.
- 6
Write N/A where nothing applies
The instructions tell you to enter N/A in any section that does not apply, rather than leaving it blank.
- 7
Sign with an original signature
If a child cannot sign, a parent or court-appointed guardian may sign. Spouses cannot sign for each other without a power of attorney. This page lets you fill the form online for free and download it to print and sign.
Why fill Form W-7 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Deadlines, documents and where to send Form W-7
When to apply
A first-time applicant sends the form with the tax return the ITIN is needed for, on or before the due date including extensions. Late or incomplete submissions can cost you refundable credits. People who meet an exception can apply at any time.
What to attach
Attach the original tax return, with Form W-7 on the front and the SSN area left blank, plus original or certified identity and foreign-status documents. A valid passport is the only stand-alone document. Otherwise send at least two qualifying documents, one with a photo in most cases. Dependents also need proof of U.S. residency unless an exception applies.
Where to mail it
Mail to ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Do not use the mailing address on the tax return. For private delivery, the IRS lists ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000.
Other ways to submit
Designated IRS Taxpayer Assistance Centers verify documents by appointment through 844-545-5640. Acceptance Agents help with the form. Certifying Acceptance Agents can verify documents on site, but only passports and dependents' birth certificates.
How long it takes
The IRS says to allow about 7 weeks, and 9 to 11 weeks from January 15 through April 30 or if you file from overseas.
Common mistakes
Sending photocopies instead of originals or certified copies, sending expired documents, using the return's mailing address for the application, and trying to e-file a return with an ITIN in the year it was assigned.
Related forms
W-7-COA
Certificate of Accuracy for IRS Individual Taxpayer Identification Number
37 fields, 2 pages
W-7
Application for IRS Individual Taxpayer Identification Number (Spanish Version)
68 fields, 1 page
2848
Power of Attorney and Declaration of Representative
92 fields, 2 pages
1310
Statement of Person Claiming Refund Due a Deceased Taxpayer
25 fields, 2 pages
W-9
Request for Taxpayer Identification Number and Certification
23 fields, 6 pages
1040
U.S. Individual Income Tax Return
199 fields, 2 pages
Who needs to fill out Form W-7?
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form W-7
What is the difference between an ITIN and a Social Security number?
An ITIN is issued only for federal tax purposes. The IRS says it does not give Social Security benefits or change immigration or work status.
Can I apply for an ITIN without a tax return?
Usually the return goes with the form. The instructions list limited exceptions for third-party reporting, such as certain passive income, mortgage interest, and withholding on U.S. real property sales, each with its own documents.
Do I need to send my original passport?
The IRS asks for original documents or certified copies from the issuing agency. It returns them to the mailing address on the form, and a Certifying Acceptance Agent or Taxpayer Assistance Center can verify them so you keep your originals.
How do I renew an expired ITIN?
Check the renewal box, enter your previous ITIN, include proof of any legal name change, and send the form with the return that will use the number.
Can someone sign for me?
A parent or court-appointed guardian may sign for a child who cannot. An adult may appoint someone, using Form 2848 when that person is not a parent or guardian.