Form W-7 is used to apply for an Individual Taxpayer Identification Number (ITIN) from the IRS. An ITIN is issued to individuals who are required to file a U.S. tax return or be reported on a U.S. tax return but are not eligible for a Social Security Number (SSN).
Form W-7, titled “Application for IRS Individual Taxpayer Identification Number,” is commonly filed by non-U.S. spouses, dependents, and other individuals who have U.S. tax filing or reporting obligations. The ITIN allows the IRS to properly process tax returns and track compliance.
Key Situations Requiring an ITIN
An ITIN is often required when:
• A non-U.S. spouse is included on a U.S. tax return.
• A dependent does not qualify for an SSN.
• A foreign individual has U.S. tax filing or reporting obligations.
• A taxpayer needs to comply with U.S. withholding or information reporting rules.
What the ITIN Is Used For
An ITIN is used to:
• File U.S. tax returns.
• Claim treaty benefits (where applicable).
• Report income subject to U.S. tax.
• Satisfy with IRS reporting requirements.
Key Information Required for Form W-7
As part of the Form W-7 application process, the IRS requires verified proof of identity and foreign status, most commonly through a valid foreign passport. The passport must be submitted either in its original form or as a certified copy issued by the passport-issuing authority with English translations.
Standard notarizations by local notaries are not accepted by the IRS. In most cases, applicants must schedule an appointment with a U.S. Embassy or U.S. Consulate to have their passport reviewed and a certified copy issued or notarized for U.S. tax purposes. This embassy-certified documentation is then submitted together with Form W-7 and the associated U.S. tax return. Because embassy appointments can be limited and processing times vary by country, applicants are advised to plan to avoid delays in ITIN issuance and tax return processing..
