Reviewed by a Greenback Expat Tax Accountant
If you need to file a US tax return but don’t have a Social Security number, you will need to use Form W-7 to request a tax identification number. Here’s how.
Key Takeaways
- Form W-7 is used to apply for an individual tax identification number (ITIN).
- An ITIN allows non-citizens to fulfill their US tax obligations without a Social Security number.
What Is Form W-7?
Form W-7 is used to apply for an individual taxpayer identification number (ITIN). This form is essential for non-citizens who aren’t eligible for a Social Security number but still need to file a US federal tax return.
Form W-7 and Individual Taxpayer Identification Numbers
Most US citizens use their Social Security number to identify themselves when filing a federal tax return. However, some non-citizens who aren’t eligible to receive a Social Security number must file a return. In these cases, the IRS provides the option to apply for an ITIN. This is done by filing Form W-7.
Preparation is key.
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Why ITINs Are Necessary
ITINs allow non-citizens to comply with US tax laws by filing a return when required. By issuing ITINs, the IRS can process tax returns and collect taxes from individuals who do not qualify for a Social Security number. In short, ITINs bridge the gap between non-citizens and citizens for federal tax purposes.
ITINs can also be used to:
- Open a US bank account
- Secure a loan
- Buy property in the US
What Information Does Form W-7 Ask For?
- Legal name and any other name used
- Mailing address and foreign address
- Country of citizenship
- Birth information (date and place)
- Visa information, if applicable
- US federal tax purpose for applying
- Signature and date of application
- Documentation substantiating foreign/alien status and true identity
How to Apply for Form W-7
To apply for an ITIN and complete Form W-7, applicants must provide a completed form along with the necessary documentation to prove their foreign status and identity. To do this, you should:
- Complete Form W-7 accurately.
- Attach the tax return to which the ITIN will be applied.
- Include original identification documents or certified copies.
- Ensure all documents are current and accurate.
Once you’ve filled out the form correctly, submit it to the IRS through the mail, at an IRS walk-in office, or via a certified acceptance agent.
Important
For greater convenience, you can request an ITIN through one of our Certified Acceptance Agents (CAA). That way, you won’t have to submit your passport and other documents to the IRS. Instead, you can mail your items to a CAA so that they can verify your identity. This will allow you to get your documents back within a week or two with this route rather than the several months the IRS will take.
Every expat should know these 25 things about US expat taxes. Find out for yourself.
What Forms of ID Can Be Used to Support an ITIN Application?
- Passport (standalone document)
- US Citizenship and Immigration Services (USCIS) photo ID
- Visa issued by the US Department of State
- US or foreign driver’s license
- Birth certificate (required for dependents under 18)
- Foreign military ID card
- National identification card (must show photo, name, current address, date of birth, and expiration date)
What You Need to Know about Submitting Form W-7
When submitting Form W-7, send it to the IRS address designated for ITIN applications:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
U.S.A.
You can expect to wait about seven weeks to receive an ITIN. During peak periods, processing times may extend to as long as 11 weeks. To avoid delays, submit your Form W-7 as early as possible and ensure that all documentation is accurate.
Note that ITINs expire if not used on a tax return for three years. If your ITIN expires, you will need to apply for a new one.
Pro Tip
Always make a copy of your W-7 application and all attached documents for your records before sending them to the IRS. This will be invaluable if you need to reference or resubmit your application.
File Form W-7 with Help from Greenback
Filing Form W-7 to request an ITIN can be a complex process. Greenback Expat Tax Services make it easy, offering expert guidance every step of the way. We will tailor our services to your unique needs.
Contact us today to ensure your Form W-7 is filed accurately and on time.
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FAQs
A W-7 Form is used to apply for an Individual Taxpayer Identification Number, or ITIN, for non-citizens who aren't eligible to receive a Social Security number but need to file a federal tax return with the IRS for income from U.S. sources.
What is a W-7 application? ›
Use Form W-7 to apply for an IRS individual taxpayer identification number (ITIN). You can also use this form to renew an existing ITIN that is expiring or that has already expired.
How do I get an Individual Taxpayer Identification Number? ›
There are 3 ways you can apply for an ITIN number:
- Fill out Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), and submit it with your tax return.
- Contact an IRS-authorized Certifying Acceptance Agent.
- Make an appointment with the IRS Taxpayer Assistance Center.
Form W-7 cannot be filed electronically.
How long does a W7 take to process? ›
This usually takes 7-14 weeks. It can take longer during the tax season (January – April). If you have not received your ITIN Assignment letter after 14 weeks from submitting your Form W-7 and your tax return, you can call the IRS at 1-800-829-1040 to check the status of your application.
What does W-7 mean? ›
A W-7 Form is used to apply for an Individual Taxpayer Identification Number, or ITIN, for non-citizens who aren't eligible to receive a Social Security number but need to file a federal tax return with the IRS for income from U.S. sources.
How long does it take for W7? ›
It will take up to seven weeks for the IRS to notify you of your ITIN application status, or 9-11 weeks during peak times between January 15th and April 30th, or if you're applying from overseas.
Can I use my SSN as my TIN? ›
Section I – TIN Description
U.S. taxpayer identification numbers include a Social Security Number (SSN), which is issued to individuals, and an Employer Identification Number (EIN), which is issued to individuals or entities.
Does everyone have an individual tax ID number? ›
An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).
What is an example of Individual Taxpayer Identification Number? ›
A tax processing number, issued by the IRS, for certain resident and non-resident aliens, their spouses, and dependents; All valid ITINs are a nine-digit number in the same format as the SSN (9XX-8X-XXXX), begins with a “9” and the 4th and 5th digits range from 50 to 65, 70 to 88, 90 to 92, and 94 to 99.
Commercial tax preparers who are Acceptance Agents often charge a fee that can range from $50 to $275 for completing the Form W-7. There is no fee for applying directly with the IRS. Visit the Acceptance Agent Program on the IRS website for a list of Acceptance Agents by state that is updated quarterly.
Who can certify a w7 form? ›
For most countries, national government agencies issued the ID and are the ones to certify it.” The Instructions for Form W-7 state that this is a copy that the original issuing agency “provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency.
Can I file a w7 for my spouse? ›
If you want an ITIN for your spouse, we can file Form W-7 for you along with your tax return. Once your spouse has obtained an ITIN, you will still be able to file separately, and your return will qualify for e-filing.
What documents are needed for W7? ›
- Civil birth certificate. An original birth certificate is required if the applicant is under age 18 and hasn't provided a valid passport. ...
- Passports and national identification cards. ...
- Medical records. ...
- School records.
You can call the IRS toll-free at 800-829-1040 if you are in the United States or 267-941-1000 (not a toll-free number) if you are outside the United States. This service allows you to check the status of your application seven weeks after submitting Form W-7 and your tax return.
Can I work legally with an ITIN? ›
ITINs do not authorize a person to work in the U.S. or provide eligibility for Social Security benefits. Tax returns filed with an Individual Taxpayer Identification Number reporting wages paid are required to show the Social Security Number under which the wages were earned.
How do I fill out a w9 line 7? ›
This is where the requester of the W-9 form will mail your information returns to. Line 6 – City, state and ZIP: Enter your city, state and ZIP code. Line 7 – Account numbers: This is an optional field to list your account number(s) with the company requesting your W-9 such as a bank, brokerage or vendor.
Is ITIN the same as SSN? ›
An ITIN (Individual Taxpayer Identification Number) is a number assigned by the Internal Revenue Service, not the Social Security Administration. It is not the same as an SSN, an ITIN is not to be used for employment purposes. An ITIN number is only used for tax purposes.
How much is the ITIN application? ›
No Social Security Number? We can help you get an Individual Tax Identification Number (ITIN), so you can file your taxes. Plus, at H&R Block, ITIN applications or renewals are free when you file your U.S. federal income tax return at participating locations.
