The ITIN is for federal tax purposes only.

Examples of using an ITIN for federal tax purposes include filing an individual federal tax return to claim a refund or report income. An ITIN doesn’t entitle you to social security benefits and doesn’t change your immigration status or your right to work in the United States.

The ITIN can’t be used to claim certain federal tax credits.

Individuals filing tax returns using an ITIN aren’t eligible for the earned income credit (EIC). Also, a child who has an ITIN can’t be counted as a qualifying child in figuring the amount of the EIC. For more information, see Pub. 596, Earned Income Credit (EIC). Also, for tax years 2018 through 2025, a child who has an ITIN can’t be claimed as a qualifying child for purposes of the child tax credit and the additional child tax credit. For more information, see Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, and its instructions. If an ITIN is applied for on or before the due date of a return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return. See the instructions for your U.S. federal tax return for more information.

The ITIN may not be required for an electing small business trust (ESBT) election.

A nonresident alien who is a potential current beneficiary of an ESBT and who is not otherwise required to have a taxpayer identification number for U.S. tax purposes does not need a taxpayer identification number to make a valid ESBT election.

Social security numbers.

Don’t complete Form W-7 if you have an SSN or if you’re eligible to get an SSN. You’re eligible for an SSN if you’re a U.S. citizen or if you’ve been admitted by the United States for permanent residence or U.S. employment.

To get an SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you’re eligible to get an SSN, go to SSA.gov or contact a Social Security Administration (SSA) office.

If you have an application for an SSN pending, don’t file Form W-7. Complete Form W-7 only if the SSA notifies you that you’re ineligible for an SSN.

If the SSA determines that you’re not eligible for an SSN, you must get a letter of denial and attach it to your Form W-7. This applies whether you’re attaching Form W-7 to your U.S. federal tax return or not. However, students, professors, and researchers, see information for box f, later.

Allowable tax benefit.

For tax years after December 31, 2017, spouses and dependents are NOT eligible for an ITIN or to renew an ITIN unless they are claimed for an allowable tax benefit or they file their own tax return. Spouses and dependents must be listed on an attached U.S. federal tax return and include the schedule, form, or check the box on the return that applies to the allowable tax benefit. An allowable tax benefit includes:

Applying for an ITIN for the first time.

If you’ve never had an ITIN before and are submitting an application for a new ITIN, include the following in your Application Package.

Renewal of an existing ITIN.

If your ITIN has expired and the ITIN will be included on a U.S. federal tax return, follow the guidelines below to submit your renewal application. If your ITIN won’t be included on a U.S. federal tax return, you don’t need to renew your ITIN at this time.

If you don’t renew the expired ITIN and you file a U.S. federal tax return with the expired ITIN, there may be a delay in processing your tax return.

Include the following in your Renewal Application Package.

Certified copies.

You can submit copies of original documents if you do any of the following.

First-time ITIN applications.

If you’re applying for a new ITIN, complete and attach Form W-7 to the front of your tax return and file your application package with your tax return for which the ITIN is needed on or before the due date for the return. If you’re unable to file your tax return by the due date, you must file an application for an extension of time to file by the due date of the return. Failure to timely file the tax return with a complete Form W-7 and required documentation may result in the denial of refundable credits, such as the additional child tax credit (available for tax years prior to 2018) and the American opportunity tax credit, if you otherwise qualify. Don’t file your tax return without Form W-7 and required documentation.

If you meet one of the exceptions described in Exceptions Tables at the end of these instructions, you may complete and submit Form W-7 at any time.

Renewal ITIN applications.

If you’re renewing an existing ITIN, you must submit your Form W-7 renewal application with your U.S. federal tax return using one of the methods described below in Where To Apply. Spouses and dependents who renew their ITIN must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. If you don’t renew your expired ITIN and you file a U.S. federal tax return with the expired ITIN, there may be a delay in processing your tax return.

By mail.

Mail Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:

If you mail your application, don’t use the mailing address in the instructions for your tax return (for example, Form 1040-NR). Your tax return will be processed after it is mailed as part of your application package to the address in these instructions.

By private delivery services.

If you use a private delivery service, submit your Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:

The private delivery service can tell you how to get written proof of the mailing date.

In person.

You can apply for your ITIN by visiting designated IRS Taxpayer Assistance Centers (TACs). They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents. For dependents, TACs can verify passports, national identification cards, and birth certificates. These documents will be returned to you immediately. Service at TACs is by appointment only. Appointments can be scheduled by calling 844-545-5640. See IRS.gov/W7DocumentVerification for a list of designated TACs that offer ITIN document authentication service. TACs that don’t offer ITIN document authentication service will mail the original documents, Form W-7, and the tax return to the IRS Austin Service Center for processing.

Through an acceptance agent.

You can also apply through one of the two types of acceptance agents authorized by the IRS.

Processing times.

Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas). If you haven’t received your ITIN or correspondence at the end of that time, you can call the IRS to find out the status of your application (see Telephone help, earlier).

a. Nonresident alien required to get an ITIN to claim tax treaty benefit.

Certain nonresident aliens must get an ITIN to claim certain tax treaty benefits even if they don’t have to file a U.S. federal tax return. If you check this box to claim the benefits of a U.S. income tax treaty with a foreign country, you must also check box h. On the dotted line next to box h, enter the appropriate designation for Exception 1 or 2, whichever applies (see Exception 1 and Exception 2, later). Identify the exception by its number, alpha subsection, and category under which you’re applying (for example, enter “Exception 1d-Pension Income” or “Exception 2d-Gambling Winnings”). Also, enter the name of the treaty country and treaty article number in the appropriate entry spaces below box h and attach the documents required under whichever exception applies. For more details on tax treaties, see Pub. 901.

b. Nonresident alien filing a U.S. federal tax return.

This category includes:

If you choose reason b, you must provide a complete foreign (non-U.S.) address on line 3. If you no longer have a permanent foreign residence, enter a complete foreign (non-U.S.) address for your most recent residence in the country where you permanently or normally resided.

c. U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return.

A foreign individual living or present in the United States for a certain number of days (that is, meeting the test known as the “substantial presence” test) who doesn’t have permission to work from the USCIS, and is ineligible for an SSN, may still be required to file a U.S. federal tax return or may file a U.S. federal tax return to claim a refund or report income. These individuals must check this box and include a date of entry into the United States on line 6d. For information about the substantial presence test, see Pub. 519.

d. Dependent of U.S. citizen/resident alien.

This is an individual who can be claimed as a dependent on a U.S. federal tax return and isn’t eligible to get an SSN. Your spouse is never considered your dependent. See Pubs. 501 and 519. Dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents. A copy of the servicemember’s U.S. military ID is required if the documents are notarized. Additionally, the applicant must be applying from an overseas or APO/FPO address.

If you’re applying for an ITIN under this category, you must provide the relationship (for example, parent, child, grandchild, etc.) of the dependent to the U.S. citizen/resident alien. Enter the information on the dotted line in the space provided.

Also, if you’re applying for an ITIN under this category, you must provide the full name and SSN or ITIN of the U.S. citizen/resident alien. Enter the information on the dotted line in the space provided and include a date of entry into the United States on line 6d, unless the applicant is a dependent of U.S. military personnel stationed overseas or is from Canada or Mexico and the applicant is claimed for an allowable tax benefit other than the credit for other dependents (ODC). Dependent applicants claimed for the ODC must provide a date of entry on line 6d unless they are dependents of U.S. military personnel stationed overseas.

Dependents can be claimed as personal exemptions only for tax years prior to 2018. However, the credit for other dependents (ODC) for your child and other qualifying relatives (excluding your spouse) who live in the United States may be available. See the instructions for your U.S. federal tax return for more information.

e. Spouse of U.S. citizen/resident alien.

This category includes:

Spouses of U.S. military personnel can submit original documents, certified copies, or notarized copies of identification documents. A copy of the servicemember’s U.S. military ID is required if the documents are notarized. Additionally, the applicant must be applying from an overseas or APO/FPO address.

If you’re applying for an ITIN under this category, you must provide the full name and SSN or ITIN of the U.S. citizen/resident alien. Enter the information on the dotted line in the space provided.

A spouse can be claimed as a personal exemption only for tax years prior to 2018.

f. Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception.

This is an individual who hasn’t abandoned his or her residence in a foreign country and who is a bona fide student, professor, or researcher coming temporarily to the United States solely to attend classes at a recognized institution of education, to teach, or to perform research. For more information about the U.S. tax rules that apply to foreign students, professors, or researchers, see Pub. 519.

If you check this box, you must complete lines 6a, 6c, 6d, and 6g, and provide your passport with a valid U.S. visa. No U.S. visa needs to be provided if the foreign address is Canada, Mexico, or Bermuda. If you’re present in the United States on a work-related visa (F-1, J-1, or M-1), but won’t be employed (that is, your presence in the United States is study related), you can choose to attach a letter from the Designated School Official (DSO) or Responsible Officer (RO) instead of applying to the SSA for an SSN. The letter must clearly state that you won’t be securing employment while in the United States and your presence here is solely study related. This letter can be submitted instead of a Social Security Administration denial letter if you’re filing a tax return with this Form W-7 or claiming Exception 2 (explained later).

Nonresident alien students and exchange visitors, their spouses, and dependents under the Student Exchange Visitors Program (SEVP) claiming Exception 2 (no tax return attached) can have their original ID certified by an SEVP-approved institution, rather than mailing originals to the IRS. These are individuals admitted to the United States under an F, J, or M visa who receive taxable scholarships, fellowships, or other grants.

If you check this box to claim an exception under the benefits of a U.S. income tax treaty with a foreign country, you must also check box h. On the dotted line next to box h, enter the appropriate designation for Exception 2, explained later. Identify the exception by its number, alpha subsection, and category under which you’re applying (for example, enter “Exception 2b-Scholarship Income and claiming tax treaty benefits” or “Exception 2c-Scholarship Income”). Also, enter the name of the treaty country and the treaty article number in the appropriate entry spaces below box h (if applicable) and attach the documents required under Exception 2. For more information on treaties, see Pub. 901, U.S. Tax Treaties.

g. Dependent/spouse of a nonresident alien holding a U.S. visa.

This is an individual who can be claimed as a dependent for any tax year, or is a spouse on a U.S. federal tax return for a tax year before 2018, who is unable, or not eligible, to get an SSN, and who has entered the United States with a nonresident alien who holds a U.S. visa. If you apply for an ITIN under this category, remember to attach a copy of your visa to your Form W-7 and include a date of entry into the United States on line 6d.

Dependents and spouses can be claimed as personal exemptions only for tax years prior to 2018.

h. Other.

If the reason for your ITIN request isn’t described in boxes a through g, check this box. Describe in detail your reason for requesting an ITIN and attach supporting documents.

Frequently, third parties (such as banks and other financial institutions) that are subject to information-reporting and withholding requirements will request an ITIN from you to enable them to file information returns required by law. If you’re requesting an ITIN for this reason, you may be able to claim one of the exceptions described later. Enter on the dotted line next to box h the exception that applies to you. Identify the exception by its number, alpha subsection (if applicable), and category under which you’re applying (for example, enter “Exception 1a-Partnership Income” or “Exception 3-Mortgage Interest”). Examples of completed Forms W-7 for “Exceptions” can be found in Pub. 1915. You won’t need to attach a tax return to your Form W-7.

Line 1a.

Enter your legal name on line 1a as it appears on your identifying documents. Be sure to properly identify your first, middle, and last names. This entry should reflect your name as it’ll appear on a U.S. federal tax return.

Your ITIN will be established using this name. If you don’t use this name on the U.S. federal tax return, the processing of the U.S. federal tax return may be delayed.

Line 1b.

Enter your name as it appears on your birth certificate if it’s different from your entry on line 1a.

Line 2.

Enter your complete mailing address on line 2. This is the address the IRS will use to return your original documents and send written notification of your ITIN application status.

The IRS won’t use the address you enter to update its records for other purposes unless you include a U.S. federal tax return with your Form W-7. If you aren’t including a U.S. federal tax return with your Form W-7 and you changed your home mailing address since you filed your last U.S. federal tax return, also file Form 8822, Change of Address, with the IRS at the address listed in the Form 8822 instructions.

Line 3.

Enter your complete foreign (non-U.S.) address in the country where you permanently or normally reside, even if it’s the same as the address on line 2. If you no longer have a permanent foreign residence due to your relocation to the United States, enter only the foreign country where you last resided on line 3. If you selected reason b, Nonresident alien filing a U.S. federal tax return, as the reason you're submitting Form W-7, then enter the complete foreign (non-U.S.) address for your most recent residence in the country where you permanently or normally resided. If you’re claiming a benefit under an income tax treaty with the United States, the income tax treaty country must be the same as the country listed on line 3.

Don’t use a post office box or an “in care of”
(c/o) address instead of a street address on line 2 if you’re entering just a “country” name on line 3. If you do, your application may be rejected.

Line 4.

Enter your date of birth in the month/day/year (MM/DD/YYYY) format, where MM = 1 to 12 and DD = 1 to 31.

Line 6a.

Enter the country or countries (in the case of dual citizenship) in which you’re a citizen. Enter the complete country name; don’t abbreviate.

Line 6b.

If your country of residence for tax purposes has issued you a tax identification number, enter that number on line 6b. For example, if you’re a resident of Canada, enter your Canadian social security number (known as the Canadian Social Insurance Number).

Line 6c.

Enter only U.S. nonimmigrant visa information. Include the USCIS classification, number of the U.S. visa, and the expiration date in month/day/year format. For example, if you have an F-1/F-2 visa with the number 123456, enter, in the entry space, F-1/F-2 and 123456, followed by the visa’s expiration date in MM/DD/YYYY format. Individuals in possession of an I-20/I-94 document(s) should attach a copy to their Form W-7.

Line 6d.

Check the box indicating the type of document you’re submitting to prove your identity. Enter the name of the state or country or other issuer, the identification number (if any) appearing on the document, the expiration date, and the date on which you entered the United States. Dates must be entered in the month/day/year format.

If you’re submitting more than one document, enter only the information for the first document on this line. Attach a separate sheet showing the required information for the additional document(s). On the separate sheet, be sure to write your name and “Form W-7” at the top.

The “Date of entry into the United States” must contain the complete date on which you entered the country for the purpose for which you’re requesting an ITIN (if applicable). If you’ve never entered the United States, enter “Never entered the United States” on this line. A passport without an entry date doesn’t prove U.S. residency and may not be used as a stand-alone document for certain dependents. See Supporting Documentation Requirements, earlier.

Line 6e.

If you ever received an ITIN and/or an Internal Revenue Service Number (IRSN), check the “Yes” box and complete line 6f. If you never had an ITIN or an IRSN, or if you don’t know your ITIN or IRSN, check the No/Don’t know box.

An IRSN is a nine-digit number issued by the IRS to persons who file a return or make a payment without providing a taxpayer identification number. You would’ve been issued this number if you filed a U.S. federal tax return and didn’t have an SSN. This IRSN will appear on any correspondence the IRS sent you concerning that return.

If you’re submitting Form W-7 to renew your ITIN, you must include your previously assigned ITIN on line 6f to avoid delays in processing your Form W-7.

Line 6f.

If you have an ITIN and/or an IRSN, list them in the space(s) provided. Identify your first, middle, and last name under which the ITIN and/or IRSN was issued. If you were issued more than one IRSN, attach a separate sheet listing all the IRSNs you received. On the separate sheet, be sure to write your name and “Form W-7” at the top.

If you’re submitting Form W-7 to renew your ITIN, the name under which you applied for your ITIN must be included on line 6f to avoid delays in processing your Form W-7.

Line 6g.

If you checked reason f, you must enter the name of the educational institution and the city and state in which it’s located. You must also enter your length of stay in the United States.

If you’re temporarily in the United States for business purposes, you must enter the name of the company with whom you’re conducting your business and the city and state in which it’s located. You must also enter your length of stay in the United States.