Form W-7. Applying for an ITINThe application for an Individual Taxpayer Identification Number. It usually goes with the first tax return that needs it, plus original or certified identity documents (often a passport).
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International, immigration and foreign owners
Form W-7
Applying for an ITIN
What it is
The application for an Individual Taxpayer Identification Number. It usually goes with the first tax return that needs it, plus original or certified identity documents (often a passport).
Who it's for
People who need a US taxpayer number but can't get a Social Security number: nonresident filers, spouses and dependents of US taxpayers, and others.
Good to know
- Certifying Acceptance Agents can verify documents so you don't mail your passport.
- An ITIN expires if it isn't used on a return for 3 years in a row.
The law behind it
Related forms
8843Statement for exempt students, scholars and others5472Report of a foreign-owned US company8938Statement of specified foreign financial assets (FATCA)FinCEN 114 (FBAR)Report of foreign bank and financial accounts
General information, not tax or legal advice. Check the current IRS instructions for the form before you file.