Form

W-7

Taxpayer Identification Number

See instructions.

Application for IRS Individual

(June 1996)

OMB No. 1545-1483

Department of the Treasury Internal Revenue Service

For use by individuals who are not U.S. citizens or nationals.

Note: Do not file this form if you have, or are eligible to obtain, a U.S. social security number (SSN).

When Completing This Form

•	Type or print.

•	If you are completing this form for someone else, answer the questions as they apply to that person.

1
Name
Name at birth if different	
2	Address of tax
residence
(see instructions)	
3	Mailing address
(if different from above)	

			

	

	

4 Birth

Date of birth (month, day, year)

Place of birth (city or town, state or province, and country)

5

Male

information

Female

6 Family

information

(see instructions)

7 Other

information

7g Check the box for the reason you are filing Form W-7. (See instructions.)

Nonresident alien filing a U.S. tax return and not eligible for an SSN

U.S. resident alien filing a U.S. tax return and not eligible for an SSN

Dependent of U.S. person

Enter name and SSN of U.S. person (see instructions)

Husband or wife of U.S.

person

Other (specify)

7h Have you previously received a U.S. temporary Taxpayer Identification Number (TIN) or Employer Identification Number (EIN)?

No/Do not know. Skip line 7i.

Yes. Complete line 7i. If you need more space, list on a sheet and attach to this form. (See instructions.)

7i

TIN

EIN

Enter the name under which the TIN was issued.

Enter the name under which the EIN was issued.

Sign

Here

Keep a copy of this

form for your

records.

Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the assignment of my IRS individual taxpayer identification number (ITIN).

Signature of applicant or delegate

Date (month, day, year)

Phone number

Acceptance

Agent’s

Use ONLY

For Paperwork Reduction Act Notice, see page 3.

Cat. No. 10229L

Form W-7 (6-96)

1a	Last name (surname or family name)

First name

Middle name

1b	Last name (surname or family name)

First name

Middle name

Street address, apartment number, or rural route number (include postal code where appropriate). Do not use a P.O. box number.

City or town, state or province, and country

Street address, apartment number, P.O. box number, or rural route number (include postal code or ZIP code where appropriate)

City or town, state or province, and country

Father’s last name (surname)

First name

Middle name

Mother’s maiden name (surname)

First name

Middle name

7a	Country(ies) of citizenship

7b	Foreign tax identification number

FOR IRS USE ONLY

7c	Passport number (if any)

7d	Country issuing passport

7e	Type of U.S. visa (if applicable)

U.S. Employer Identification Number

//

□
□

			

7f	U.S. stay limitation, if any (month, day, year)	
		
	//		

□
□
□

□
□

□
□
--
-

//
Name of delegate, if applicable (type or print)	Delegate’s relationship	□	Parent	
	to applicant	□	Guardian	
Signature	Date (month, day, year)			
	//			
Name and title (type or print)		

Form W-7 (6-96)

Page 3

Paperwork Reduction Act Notice

identification number is required to be furnished to the IRS must apply for an ITIN on Form W-7. For example:
• Nonresident alien individuals not eligible for an SSN who are required to file a U.S. tax return OR who are filing a U.S. tax return only to claim a

You can also get these publications using a computer and modem. You can use the Internal Revenue Information Services (IRIS) on FedWorld, a government bulletin board. IRIS is accessible directly using your modem by calling 703-321-8020. On the Internet, you can telnet to iris.irs.ustreas.gov or, for file transfer

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

refund.

•	Nonresident alien individuals not eligible for an SSN who elect to file a joint U.S. tax return with a spouse who is a U.S. citizen or resident.
•	U.S. resident aliens who file U.S. tax returns and who are not eligible for an

protocol services, connect to

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal

ftp.irs.ustreas.gov. If you are using the World Wide Web, connect to http://www.irs.ustreas.gov.

SSN.

Telephone help.—If after reading the Form W-7 instructions and our free publications you are not sure how to fill in your application or have additional questions and you are in the United States, you may call 1-800-829-1040 for assistance. Hours (which may vary in your area) are Monday through Friday from 7:30 a.m. to 5:30 p.m.

•	Alien individuals claimed as dependents on U.S. tax returns and who are unable or not eligible to

obtain an SSN.

• Alien individuals claimed as spouses for exemptions on U.S. tax returns and who are not eligible to obtain an

Revenue Code section 6103.

SSN.

If you are outside the United States, you may call 215-516-ITIN (215-516-4846) for assistance.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Learning about the law or the form, 11 min.; Preparing the form, 28 min.; Copying, assembling, and sending the form to the IRS, 20 min.

Who does not file Form W-7.— Do not file this form if you have an SSN or you are eligible to obtain an SSN. Thus, do not file this form if you are a U.S. citizen or national, or if you have been lawfully admitted for permanent residence or U.S. employment.

How To Apply

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax
Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. DO NOT send the form to this address. Instead, see Where To File on page 4.

To obtain an SSN, get Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to obtain an SSN, contact a Social Security Administration office. If you have an application for an SSN pending, do not file Form W-7. However, you may file Form W-7 if the Social Security Administration notifies you that an SSN cannot be issued.

First complete Form W-7. Then, you can apply either by mail or in person. See Where To File on page 4. Be sure to mail or bring with you the original or certified copies of documents that substantiate the information on the Form W-7.

Additional Information

Examples of acceptable documents include an original passport, driver’s license, birth certificate, identity card, or U.S. immigration documents. You can submit a copy of an original document, but it must be certified by the issuing agency or by a person legally authorized to certify that the document is a true copy of the original.

General Instructions
Purpose of Form

For information on determining resident and nonresident alien status, get Pub. 519, U.S. Tax Guide for

Use Form W-7 to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a social security number (SS N).

Aliens.

When To File

For information on individuals who can be claimed as dependents, see Exemptions in Pub. 501, Exemptions, Standard Deduction, and Filing Information. For details on obtaining an SSN for a dependent, see Social Security Numbers for Dependents in Pub. 501.

File this form as soon as you meet one of the requirements listed under Who Must File on this page. By filing Form W-7 early, it will allow the IRS time to issue you an ITIN before its required use.

ITINs are intended for tax use only. For example, the numbers will create no inference regarding the immigration status of a foreign person or the right of that person to be legally employed in the United States.

These publications are available free on request from the IRS. To order the publications, call 1-800-TAX-FORM (1-800-829-3676) if you are in the United States. If you have a foreign address, you can write to either: EADC, P.O. Box 25866, Richmond, VA 23286-8107; or WADC, Rancho Cordova, CA 95743-0001, whichever is closer.

If you have not heard from the IRS regarding your ITIN application within 14 days after you filed Form W-7, you may call 215-516-ITIN (215-516-4846) to find out the status of your application. This is not a toll-free number. Be sure to have a copy of your Form W-7 application available when you call. Please allow 14 days from the date you filed Form W-7 before calling the IRS about the status of your application.

Who Must File

Any individual who is not eligible to obtain an SSN and whose taxpayer

Form W-7 (6-96)

Page 4

Where To File

Line 6.—Enter your father’s last name (surname or family name), first name, and full middle name.

SSN of U.S. person.—If the applicant is a dependent or spouse of a U.S. person, the name and SSN of the U.S. person must be provided to the IRS. The information can be entered in the space provided on line 7g, OR provided by the U.S. person in a separate letter directly to the IRS. If the U.S. person chooses to submit this information in a separate letter, the letter must also identify the Form W-7 to which the information relates.

Applying in person.—You can apply for an ITIN at most IRS offices and certain U.S. consular offices abroad. Contact the IRS or U.S. consular office for your area to find out if that office accepts Form W-7 applications. If so, you can apply for an ITIN by presenting the Form W-7 along with the proper documentation to that IRS or U.S. consular office.

Also enter your mother’s maiden name. Enter her last name at her birth (surname or family name), her first name, and full middle name.

Line 7a.—Enter the country(ies) of which you are a citizen.

You may also apply through an acceptance agent. In general, an acceptance agent is a financial institution, educational organization, Federal agency, or any other person authorized by the IRS to act as an applicant’s agent.

Line 7b.— If your country of residence for tax purposes has issued you a tax identification number, enter that number on line 7b. For example, if you are a resident of Canada, you would enter your Social Insurance Number.

The letter must include:

• The U.S. person’s name and SSN,

and

Lines 7c and 7d.— If you have a passport, enter the passport number on line 7c and the country that issued the passport on line 7d. If you have more than one passport, enter the passport numbers and issuing countries. If you need more space, attach a sheet listing the information.

• The name, address, date of birth, and country of birth of the dependent or spouse as shown on that person’s

Applying by mail.—Complete Form W-7, sign and date it, and mail the form along with the original or certified

Form W-7.

Mail the letter to the Internal Revenue Service, Philadelphia Service Center, ITIN Unit, P.O. Box 447,

copies of your documentation to:

Internal Revenue Service

Bensalem, PA 19020.

Philadelphia Service Center

Line 7e.—Enter any U.S. nonimmigrant visa information.

Line 7h.— If you have ever received a temporary Taxpayer Identification

ITIN Unit

P.O. Box 447

Note: If you have been lawfully admitted for permanent residence or U.S. employment, you are eligible for a social security number. Do not file this form.

Number (TIN) or an Employer

Bensalem, PA 19020

Identification Number (EIN), check the “Yes” box and enter the number on

Original documents will be returned after the application is processed.

line 7i. If you never had a temporary TIN or an EIN, or you do not know your temporary TIN, check the “No/Do not know” box.

Specific Instructions
The instructions that follow are for those items that are not self-explanatory. Enter N/A (not

Line 7f.—The stay limitation is generally the date the visa expires.
Line 7g.—You must check a box for the reason you are filing this application.

Line 7i.—Enter in the space provided the temporary TIN and/or EIN and the name under which the number was

applicable) on the lines that do not apply. If you are completing this form for someone else, please answer the questions as they apply to that person. Then sign your name on the applicant or delegate signature line.

issued.

Lines 1a and 1b.—Enter your legal name on line 1a. If your legal name was different at birth, enter that name

Nonresident alien filing a U.S. tax return and not eligible for an SSN.—A  nonresident alien individual who is required to file a U.S. tax return; or filing a U.S. tax return only to claim a refund; or electing to file a joint U.S. tax return with a spouse who is a U.S. citizen or resident.

A temporary TIN is a nine-digit number issued by the IRS to individuals. You would have been issued this number if you filed a U.S. tax return and did not have a social security number. The temporary TIN will be shown on any correspondence the IRS sent you concerning that return. You may have been issued more than one temporary TIN. If so, attach a separate sheet listing all the temporary TINs you received.

on line 1b.

U.S. resident alien filing a U.S. tax

Line 2.—Enter your complete address for the country where you live permanently for income tax purposes. If you are claiming benefits under an income tax treaty with the United States, the address entered must be an address in the treaty country. Include the postal code where appropriate.

return and not eligible for an SSN.

Dependent of U.S. person.*— An individual who is claimed as a dependent on a U.S. tax return and who is unable or not eligible to obtain an SSN. (See SSN of U.S. person

An EIN is a nine-digit number assigned by the IRS to businesses, such as sole proprietorships.

below.)

Signature.—Form W-7 must be signed and dated by the applicant. If the applicant is unable or not legally competent to sign, his or her parent or guardian must sign for him or her. In that case, sign and print your name as delegate in the spaces provided and check the appropriate delegate’s box (parent or guardian).

Do not use a Post Office box or an “in care of” (c/o) address.

Husband or wife of U.S. person.*— An individual who is claimed as a spouse for an exemption on a U.S. tax return and who is not eligible to obtain an SSN. (See SSN of U.S. person below.)

Line 3.—Enter your mailing address only if it is different from the address on line 2.

Other.—If you check this box, enter the reason you are requesting an ITIN.

*A U.S. person is a citizen, national, or resident alien of the United States.