Application for IRS Individual Taxpayer Identification Number (ITIN)

An ITIN is a tax processing number issued by the IRS to certain resident and nonresident aliens, their spouses, or dependents.

It is available to persons required to have a taxpayer identification number for federal tax purposes but who do not have and are not eligible to obtain a Social Security Number (SSN).

Follow these instructions to complete the IRS Form W-7 if you are a non-U.S. citizen who needs an Individual Taxpayer Identification Number (ITIN) to get an IRS federal employer identification number (EIN) to open a U.S. bank account.  We make this process painless and will apply for the ITIN Number for you. Have questions? Email us at: GetYourITIN@ltaxrs.com

 

Don’t submit this form if you have, or are eligible to get, a U.S. Social Security Number (SSN)

 

Enter N/A (not applicable) on all lines that do not apply to you. Do not leave any lines blank (Very Important).

Remember, an individual who is eligible for an Social Security Number (SSN) is not eligible for an ITIN.

If the Social Security Administration denies the applicant’s request for a SSN, they will issue a letter of denial. That denial letter must be attached to the Form W-7 when it is submitted to the IRS.

With few exceptions, the only non-U.S. citizens who can get a Social Security number are those who are authorized by the Department of Homeland Security to work in the United States.

Visitors to the United States, for business or pleasure, are not eligible for Social Security numbers. The spouses and dependents of eligible non-citizens may not be eligible for their own Social Security numbers. Excluded visa types include B1, B2, F2, H4, J2, O3, WB and WT.

Non-citizens applying for a Social Security card must have immigration paperwork and work authorization recorded in Forms I-551, I-94, and I-766 or I-688B.

An ITIN DOES NOT:
1. Authorize work in the U.S. or provide eligibility for Social Security Benefits or the Earned Income Tax Credit.
2. Serve as a valid form of identification outside of the tax system.
3. Change the immigration status.

Check out the guidance on this page to make sure you need to renew your ITIN.

https://www.legacytaxresolutionservices.com/faqs/itin-expiration-frequently-asked-questions

 

If none of the reason above apply to you, you will like need to apply under one of the exceptions.  These expections are listed in great detail on our site at https://www.legacytaxresolutionservices.com/legacy-tax-apps/exceptions-to-the-filing-of-form-w-7-with-a-us-tax-return.

You will need to choose the category and answer the following question.

Line 1a. Enter your legal name on line 1a as it appears on your documents. This entry should reflect your name as it will appear on a U.S. tax return.  Your ITIN will be established using this name. If you do not use this name on the U.S. tax return, the processing of the U.S. tax return may be delayed.

Remember, some cultures use two surnames and may use a hyphen or apostrophe in names. Enter the name(s) as it appears on identifying documents. Be sure to use the same name on any attached tax return. 

Note.
If you’re renewing your ITIN and your legal name has changed since the original assignment of your ITIN, you’ll need to submit documentation to support your legal name change, such as your marriage certificate or a court order, which may include a divorce decree. Attach supporting documentation to Form W-7.

Line 1b.

Enter your name as it appears on their birth certificate if it is different from the name entered on line 1a. 

 For Example:

If your name changed due to marriage, but their surname now is the same as their surname at birth, you do not need to complete this line. 

Line 2. Enter your complete mailing address on line 2. This is the address the IRS will use to return your original documents and send written notification of your ITIN.

Note. If the U.S. Postal Service won’t deliver mail to your physical location, enter the U.S. Postal Service’s post office box number for your mailing address. Contact your local U.S. Post Office for more information. Don’t use a post office box owned and operated by a private firm or company.

Line 3. Enter your complete foreign (non-U.S.) address in the country where you permanently or normally reside if it is different from the address on line 2. If you no longer have a permanent residence, due to your relocation to the United States, enter only the foreign country where you last resided on line 3. If you are claiming a benefit under an income tax treaty with the United States, line 3 must show the treaty country. Do not use a post office box or an “in care of” (c/o) address instead of a street address on line 2 if you are entering just a “country” name on line 3. If you do, your application will be rejected.

Line 4 Birth Information.  Enter your date of birth in the month/day/year (MM/DD/YYYY) format, where MM = 1 to 12 and DD = 1 to 31. For example, enter January 1, 1972, as 01/01/1972.

Line 4 City, State or Province of birth

If available, enter this information.

Country of Birth

Enter the name of the country where the applicant was born.  To be eligible for an ITIN, your birth country must be recognized as a foreign country by the U.S. Department of State.

Line 5 Gender

Check box for Male or Female.

Line 6a. Enter the country or countries (in the case of dual citizenship, select both countries from the drop-down) in which you are a citizen.

Line 6b. If your country of residence for tax purposes has issued you a tax identification number, enter that number on line 6b. For example, if you are a resident of Canada, enter your Canadian Social Insurance Number.

Line 6c.  Enter type of U.S. Visa, Visa Number, and Visa Expiration Date.  Enter only U.S. nonimmigrant visa information. Include the USCIS classification, number of the U.S. visa, and the expiration date in month/day/year format. For example, if you have an B-1/B-2 visa with the number 123456 that has an expiration date of December 31, 2024, enter “B-1/B-2,” “123456,” and “12/31/2024” in the entry space. 

Attach any I-20/I-94 document to Form W-7.

Note. If the visa has been issued under a “duration of stay” label by USCIS, enter “D/S” as the expiration date.

Line 6d. Check the box indicating the type of document(s) you are submitting to prove your foreign status and identity. You must submit documents as explained in Documents that Must be Submitted with the W-7 to Prove Identity. 

Out of the 13 acceptable documents, a valid passport is the ONLY document that satisfies both of these requirements. 

If you will be submitting multiple documents, use only the information from one to complete Line 6d. Attach a separate sheet of paper and write the information for the second document in the same format.

Enter information relevant to the document:

•Name of the State/Country or other issuer.
•Document Identification Number
•Document Expiration Date in MM/DD/YYYY format
 

If the type of document submitted is not shown, check the  “other” box and write in the type of documentation in the space provided.

The “Date of entry into the United States” must contain the complete date on which your client entered the U.S., if applicable. Enter the date in a MM/DD/YYYY format. For example, if your client entered the U.S. on November 2, 2014, enter as 11/02/2014.  

If you have never entered the U.S., enter “Never entered the United States” on this line. 

Note:  LegacyTax NR recommends that you use your passport to prove your identity.  If you are submitting a passport or a certified/notarized copy of a passport, no other documentation is required to prove your foreign status or identity.  However, if you are submitting more than one document, enter only the information for the first document on this line.  Attach a separate sheet showing the required information for the additional document(s).  On the separate sheet be sure to write your name and Form W-7 at the top.

**May be used to establish "foreign status" only if the documents are foreign.

Please Note:  ATTACHMENTS DO  NOT REPRESENT THE OFFICIAL COPY(S) THAT WE NEED. PLEASE PROCEED IN OBTAINING A CERTIFIED COPY IF YOU WILL NOT BE MAILING THE ORIGINAL TO OUR OFFICE. WE ARE ONLY USING THE COPY(S) TO CONFIRM YOUR DATA.

Line 6d. Enter the date

Line 6e. If you ever received a temporary taxpayer identification number (TIN) or an employer identification number (EIN), check the “Yes” box and complete line 6f. 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.  A temporary TIN is a nine-digit number issued by the IRS to persons who file a return or make a payment without providing a TIN. You would have been issued this number if you filed a U.S. tax return and did not have a social security number. This temporary TIN will appear on any correspondence the IRS sent you concerning that return.  An EIN is a nine-digit number (for example, 12-3456789) assigned by the IRS to businesses, such as sole proprietorships.

If you were never issued an ITIN or IRSN, or they did not provide it to you, check the “No/Do not know” box on Line 6e. 

Line 6f. If you have both a temporary TIN and an EIN, attach a separate sheet listing both. If you were issued more than one temporary TIN, attach a separate sheet listing all the temporary TINs you received.

Line 6g. Name of College/University/Company  If you checked reason "f" for applying for an ITIN, you must enter the name of the educational institution and the city and state in which it’s located. You must also enter your length of stay in the United States.

If you’re temporarily in the United States for business purposes, you must enter the name of the company with whom you’re conducting your business and the city and state in which it’s located. You must also enter your length of stay in the United States.

Signature – Who Can Sign the Form W-7:  Generally, the applicant is required to sign Form W-7. The following are exceptions to this requirement.

a.  Applicant is a dependent under 18 years of age. If the applicant is a dependent under 18 years of age, his or her parent or court-appointed guardian can sign if the child cannot. The parent or court-appointed guardian must type or print his or her name in the space provided and check the appropriate box that indicates his or her relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached.

Adults, other than a parent or court-appointed guardian, can sign Form W-7 only if a Form 2848, Power of Attorney and Declaration of Representative, has been signed by a parent or court-appointed guardian authorizing the individual to sign for the applicant.

Applicant is a dependent 18 years of age or older. If an applicant is 18 years of age or older, the applicant or a court-appointed guardian can sign or appoint a parent or another individual to sign. The individual (if other than the applicant) must type or print their name in the space provided and check the appropriate box that indicates their relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached. Individuals other than the applicant or a court-appointed guardian must attach a Form 2848 from the applicant or court-appointed guardian authorizing them to sign the Form W-7.

 
A spouse can’t sign for his or her spouse, unless the Power of attorney box is checked and Form 2848 has been attached to Form W-7..

 
Applicant can’t sign their name.  If an applicant can’t sign his or her name, then the applicant must sign his or her mark (for example, an “X” or a thumbprint) in the presence of a witness. The witness’s signature is also required and must be identified as that of a witness.

Note. All Powers of Attorney (POAs) submitted to the IRS must be in English. Any POAs received in a foreign language will be considered invalid unless accompanied by a certified English translation. The POA must clearly state the purpose for which it’s intended under the Acts authorized section. For more information, go to IRS.gov.

 

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.

Signature of applicant (if delegate, see instructions)

Name of delegate, if applicable (type or print)