The Internal Revenue Service uses a variety of taxpayer identification numbers to verify taxpayers. As most taxpayers in the United States are either citizens or residents, they have a Social Security Number. This works as their taxpayer identification number, but those who aren’t eligible to get an SSN to need to obtain another type of TIN called Individual Taxpayer Identification Number – ITIN.
Form W-7 is the IRS form that needs to be filed by these taxpayers to apply for ITIN. It’s a relatively straightforward tax form that you can complete and file with the IRS.
Form W-7 PDF
You can get the online fillable version of the W7 above.
Though you can get the full instructions to file Form W7, we’d like to touch on stating the reason for submitting the form. This is the most critical part of Form W7 that’s often underlooked. Make sure to check the box that applies to your specific case. You can check either one of the following in this part of Form W7.
- a. Nonresident alien required to get an Individual Taxpayer Identification Number to claim tax treaty benefit.
- b. Nonresident alien filing a US federal income tax return.
- c. Resident alien filing a tax return based on the days present in the US.
- d. Dependent of a US citizen or resident.
- e. Spouse of a US citizen or resident.
- f. Nonresident alien student, professor, or researcher filing a Us federal income tax return or claiming an exception.
- g. Dependent or spouse of a US nonresident holding a valid visa.
- h. If not above, enter it on line h.
Note that if you check b, c, d, e, f, or g, you must attach the W7 to your federal income tax return. Additionally, you can’t electronically file tax return with a temporary Social Security Number. You must file a paper 1040 and mail it to the Internal Revenue Service with other documents and W7 attached.
For more information on the form and a guide on filing it, make sure to read the instructions to file Form W7.
Where to mail Form W7
After filing Form W7, you’ll need to mail it to the Internal Revenue Service. Because private delivery services can’t deliver to PO boxes, you must use USPS. Suppose you prefer using a private delivery service; there is a separate mailing address for that purpose. This works particularly well with taxpayers that are not present in the United States.
Mail Form W7 using USPS to:
Internal Revenue Service
PO Box 149342
Austin, TX 78714-9342
Mail Form W7 using PDS to:
Internal Revenue Service
Mail Stop 6090-AUSC
3651 S IH 35
Austin, TX 78741-0000