Federal Application for IRS Individual Taxpayer Identification Number

Application for IRS Individual Taxpayer Identification Number
Form W-7 (Rev. December 2024)
W-7

Application for IRS Individual
Taxpayer Identification Number

Department of the Treasury
Internal Revenue Service

For use by individuals who are not U.S. citizens or permanent residents.
Go to www.irs.gov/FormW7 for instructions and the latest information.

Form
(Rev. December 2024)

An IRS individual taxpayer identification number (ITIN) is for U.S. federal tax purposes only.
Before you begin:
• Don’t submit this form if you have, or are eligible to get, a U.S. social security number (SSN).

OMB No. 1545-0074

Application type (check one box):
Apply for a new ITIN
Renew an existing ITIN

Reason you’re submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, f, or g, you must file a U.S.
federal tax return with Form W-7 unless you meet one of the exceptions (see instructions).
a
b
c
d
e

Nonresident alien required to get an ITIN to claim tax treaty benefit (you must also check and complete box h (see instructions))
Nonresident alien filing a U.S. federal tax return
U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return
If d, enter relationship to U.S. citizen/resident alien (see instructions)
Dependent of U.S. citizen/resident alien
If d or e, enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
Spouse of U.S. citizen/resident alien

}

f

Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception (if claiming an exception, you must
also check and complete box h (see instructions))

g

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

Other (see instructions)
h
Additional information for a and f: Enter treaty country
1a First name
Name
(see instructions)
Name at birth if
different . . .

1b First name

Applicant’s
Mailing
Address

2

Foreign
(non-U.S.)
Address

3

Middle name

and treaty article number
Last name

Middle name

Last name

Street address, apartment number, or rural route number. If you have a P.O. box, see separate instructions.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Street address, apartment number, or rural route number. Don’t use a P.O. box number.
City or town, state or province, and country. Include postal code where appropriate.

(see instructions)

Birth
Information
Other
Information

4

Date of birth (month / day / year)

/

/

6a Country(ies) of citizenship

Country of birth

City and state or province (optional)

6b Foreign tax I.D. number (if any)

5

Male
Female
6c Type of U.S. visa (if any), number, and expiration date

6d Identification document(s) submitted. (Complete for the first document submitted. For multiple documents, see instructions)
Passport
Issued by:
Number:

Driver’s license/State I.D.

USCIS documentation
Exp. date:

/

Other
Date of entry into the United States
(MM/DD/YYYY):
/
/

/

6e Have you previously received an ITIN or an Internal Revenue Service Number (IRSN)?
No/Don’t know. Skip line 6f.
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
6f Enter ITIN and/or IRSN

ITIN

–

IRSN

–

–

–

and name under which it was issued
First name

Middle name

6g Name of college/university or company (see instructions)
City and state

Length of stay

Last name

Sign
Here

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 share
information with my acceptance agent in order to perfect this Form W-7, Application for IRS Individual Taxpayer Identification Number.

Keep a copy for
your records.

Signature of applicant (if delegate, see instructions)

Date (month / day / year) Phone number

Name of delegate, if applicable (type or print)

/
/
Delegate’s relationship to applicant

Signature

Power of attorney
Parent
Date (month / day / year) Phone

Acceptance
Agent’s
Use ONLY

Name and title (type or print)

For Paperwork Reduction Act Notice, see separate instructions.

/
Name of company

/

Fax
EIN
Office code

Cat. No. 10229L

Court-appointed guardian

PTIN
Form W-7 (Rev. 12-2024)