What Form W-7 is and who files it
Form W-7 is how a person who is not eligible for a Social Security number gets an ITIN. The IRS issues ITINs to people who have a federal tax purpose and are not eligible for an SSN, including nonresident aliens, resident aliens, and their spouses and dependents.
The current version is Form W-7 (Rev. December 2024), explained in the IRS Instructions for Form W-7. There is no IRS fee to apply. Acceptance agents who help with the paperwork set their own fees, and the IRS says only that fees may vary.
The key rule: a new application goes in with the tax return that needs the number. The instructions say to attach Form W-7 to the front of the return and file the package on or before the due date for the return. You only skip the return if you qualify for one of five exceptions, covered below.
Do you need an ITIN at all?
Many non-resident LLC owners do not. An ITIN is a personal number for filing or being named on a US federal tax return. It is not needed to get an EIN for your LLC: the SS-4 instructions say to enter "foreign" or N/A on line 7b if the responsible party doesn't have and is not eligible for an SSN or ITIN. See our EIN application service for that route.
You usually need one when you personally must file a US return, such as Form 1040-NR, or claim a treaty benefit that requires it. Whether you must file is a question for a licensed tax professional. Our 1040-NR filing page explains the return itself, and the queued guide EIN vs ITIN compares the two numbers.
Form W-7 section by section
The form has four parts: application type, reason box, lines 1 to 6, and signature. Never leave a line blank. The instructions say to enter "N/A" on every part of a line that does not apply.
Application type
Tick "Apply for a new ITIN" or "Renew an existing ITIN". If you are renewing, you also answer line 6e "Yes" and give the number on line 6f.
Lines 1a and 1b: name
Line 1a is your legal name exactly as it appears on your identity documents: first, middle and last. The IRS sets up the ITIN under this name, so use the same spelling on your tax return. Line 1b is your name at birth, only if it is different.
Line 2: mailing address
This is where the IRS sends your ITIN letter and returns any original documents. It can be a foreign address. Do not use a post office box or an "in care of" (c/o) address here if line 3 shows only a country name, or the application may be rejected.
Line 3: foreign address
Your full street address in the country where you normally live, even if it matches line 2.
Lines 4 and 5: birth details and gender
Line 4 is your date of birth in MM/DD/YYYY format, plus your place of birth. Line 5 asks for gender: tick the box that matches your documents.
Lines 6a to 6g: other information
- 6a Country of citizenship: the full country name, not an abbreviation. List both countries if you hold dual citizenship.
- 6b Foreign tax ID: the tax number your home country issued, for example an NTN, PAN or TIN. Enter N/A if you do not have one.
- 6c US visa: US nonimmigrant visa details only (classification, number, expiry). Most applicants abroad enter N/A.
- 6d Identification documents: tick the document type, then give the issuer, document number, expiry date and your US entry date if there is one.
- 6e and 6f Previous numbers: say whether you ever received an ITIN or an IRS Number (IRSN). If yes, list it and the name it was issued under.
- 6g College or company: only for reason f. Give the school or company, its city and state, and your length of stay.
Signature
You sign as the applicant. A parent or court-appointed guardian can sign for a dependent under 18 who cannot sign. Anyone else, including a spouse, needs a Form 2848 power of attorney attached. The "Acceptance Agent's Use Only" box is completed by an acceptance agent if you use one.
Reason codes a to h
Tick one box that describes why you need the number. Non-resident business owners most often use b or h.
| Box | Reason (IRS wording) | Notes |
|---|---|---|
| a | Nonresident alien required to get an ITIN to claim tax treaty benefit | Also enter the Exception 1 or 2 designation, the treaty country and the treaty article number. |
| b | Nonresident alien filing a US federal tax return | The usual box for a nonresident filing Form 1040-NR. |
| c | US resident alien (based on days present in the United States) filing a US federal tax return | |
| d | Dependent of US citizen/resident alien | You must give the relationship, for example child or parent. |
| e | Spouse of US citizen/resident alien | |
| f | Nonresident alien student, professor, or researcher filing a US federal tax return or claiming an exception | Complete line 6g. |
| g | Dependent/spouse of a nonresident alien holding a US visa | |
| h | Other | Use when a to g do not fit. Write the exception that applies on the dotted line next to box h. |
The five exceptions to the tax return rule
If you need an ITIN for a reason other than filing a return, you can apply without one, as long as you send the proof the IRS lists for your exception. The W-7 instructions set out these five:
| Exception | When it applies | Typical supporting proof |
|---|---|---|
| 1 | Third-party withholding on passive income, or treaty benefits on that income | A partnership agreement showing your status, or a letter from a bank or withholding agent on official letterhead |
| 2 | Other income: 2(a) wages or services under a treaty, 2(b) scholarships and grants, 2(c) gambling winnings | An employment or engagement letter, a school certification, or casino documents |
| 3 | Mortgage interest reported by a lender | Form 1098 or a lender letter |
| 4 | Disposition of US real property with withholding | Form 8288-A or a withholding certificate application |
| 5 | Non-US representative of a foreign corporation under T.D. 9363 | A written statement confirming that status |
Everyone else attaches the return. The instructions also say you do not need an ITIN to file Form 4868 (extension) or pay estimated tax on Form 1040-ES, so do not send a W-7 with those.
Supporting documents: the 13 accepted documents
You must prove two things: who you are (identity) and that you are not a US citizen (foreign status). A current passport proves both, and it is the only stand-alone document. Without a passport you need at least two documents from the list that together cover both, and at least one must carry a photo (unless the applicant is a dependent under 14, or under 18 if a student).
| Document | Proves identity | Proves foreign status |
|---|---|---|
| Passport (stand-alone) | Yes | Yes |
| USCIS photo identification | Yes | Yes |
| US Department of State visa | Yes | Yes |
| US driver's license | Yes | No |
| US military identification card | Yes | No |
| Foreign driver's license | Yes | No |
| Foreign military identification card | Yes | Yes |
| National identification card (must show name, photo, address, date of birth and expiry date) | Yes | Yes |
| US state identification card | Yes | No |
| Foreign voter's registration card | Yes | Yes |
| Civil birth certificate | Yes | Yes (foreign certificates) |
| Medical records (dependents under 6 only) | Yes | Yes |
| School records (dependents only) | Yes | Yes |
Three rules catch many applicants:
- Current documents only. The documentation must be current (not expired) when you submit.
- Originals or certified copies. A certified copy is one the issuing agency itself certifies with its official stamped seal. A notarized copy is a different thing, and the IRS says notarized documents will not be accepted (dependents of US military personnel are the exception).
- Dependents. A dependent's passport without a US date of entry is not always accepted on its own, because most dependents must also prove US residency.
Three ways to submit Form W-7
The IRS offers three routes. They differ in one practical way: whether your original passport leaves your hands.
1. Mail the package to the IRS
Send the W-7, the tax return (or exception proof) and your original documents or certified copies to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. For a courier, use ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000. The IRS says it returns documents to your line 2 address within 60 days, and you may include a prepaid courier envelope for the return.
2. An IRS Taxpayer Assistance Center (TAC)
Designated TACs in the US check your originals in person and hand them back, so nothing is mailed. Service is free and by appointment only on 844-545-5640. The IRS warns it may take several weeks to get an appointment. This suits applicants who are in the US for a visit.
3. A Certifying Acceptance Agent (CAA)
A CAA is a person or firm approved under the IRS acceptance agent program to verify documents. A CAA can authenticate all identity documents for primary and secondary applicants except foreign military ID cards; for dependents, only passports and birth certificates. The CAA returns your originals straight away and sends the application to the IRS. Acceptance agents must conduct an in-person interview with each ITIN applicant.
A plain Acceptance Agent (AA) helps with the form but cannot authenticate documents, so your originals or certified copies still go to the IRS.
| Route | Where | Originals mailed? | IRS fee |
|---|---|---|---|
| From anywhere | Yes (or certified copies) | $0 | |
| Taxpayer Assistance Center | In the US, by appointment | No | $0 |
| Certifying Acceptance Agent | In the US or abroad | No (except document types a CAA cannot certify) | $0 (agent fees vary) |
How to find a Certifying Acceptance Agent on irs.gov
The IRS publishes a directory on its ITIN acceptance agents page. It has three lists: international accounting firms, agents in the US by state, and agents abroad by country. The country list includes Pakistan, India, Nigeria, the United Arab Emirates, Bangladesh and the United Kingdom.
- Open the ITIN acceptance agents page and choose your country or US state.
- Check the agent type: you want a CAA if you do not want to mail your passport.
- Ask two or three agents for their fee and whether they can certify your document type.
- Bring your passport, the completed W-7 and the return or exception proof to the in-person interview.
Processing time and what happens next
The IRS says to allow 7 weeks for a decision, or 9 to 11 weeks if you apply in peak season (15 January to 30 April) or from overseas. Most readers of this page fall into the overseas group. If approved, you receive a letter with your ITIN at the line 2 address and the IRS processes the attached return.
ITIN expiry and renewal
An ITIN does not last forever. If it is not used on at least one federal tax return for three consecutive tax years, it expires on 31 December of the third year. To renew, tick "Renew an existing ITIN", complete lines 6e and 6f with your old number, and include a federal tax return unless an exception applies. The same document rules apply as for a new application.
Common reasons for rejection or delay
A CP567 notice means rejection, because the applicant may not be eligible, the documents may be invalid, or the IRS got no reply to a request for information. Typical causes:
- Expired documents, or notarized copies instead of certified copies.
- No tax return attached, and no proof for the exception claimed.
- Blank lines instead of "N/A".
- A name on line 1a that does not match the documents or the tax return.
- A PO box or c/o address on line 2 when line 3 shows only a country.
- A dependent's passport without a US entry date and no other residency proof.
- Prior-year returns sent without "COPY" written across the top, which the IRS asks tax professionals to mark clearly.
- Applicants who are eligible for an SSN, who cannot get an ITIN.
Doing it yourself vs using our ITIN service
You can file Form W-7 yourself for free using the instructions and one of the three routes. For a simple case, that works well.
Our ITIN application service adds preparation and a line-by-line check of the W-7, coordination with the tax return or exception proof, and tracking in your client portal. We arrange the document route that fits your case (mail with certified copies, a TAC visit, or authentication by a Certifying Acceptance Agent) and explain the trade-offs before you choose. Documents are handled as described on our security page. We are not a Certifying Acceptance Agent, we do not give legal or tax advice, and we cannot promise IRS approval or timing.
Sources
- IRS: Instructions for Form W-7 (Rev. December 2024)
- IRS: Form W-7 (Rev. December 2024)
- IRS: Individual Taxpayer Identification Number
- IRS: How to apply for an ITIN
- IRS: ITIN acceptance agents
- IRS: ITIN Acceptance Agent Program
- IRS: ITIN documentation frequently asked questions
- IRS: Understanding your CP567 notice
- IRS: ITIN reminders for tax professionals
- IRS: Instructions for Form SS-4
Fees, deadlines and rules on this page were last checked on 27 September 2026.