How to fill out Form W-7 (ITIN), line by line

• Start with the right Form W-7 route

• Choose your reason and prepare the application package

• Fill out lines 1a–5: name, addresses, and birth information

• Fill out lines 6a–6g: citizenship, documents, visa, and prior numbers

• Sign and submit Form W-7

• Form W-7 questions that need a different IRS procedure

Start with the right Form W-7 route

The first decision is not a line entry. Form W-7 is for someone who needs a U.S. taxpayer identification number for federal tax purposes but does not have, and is not eligible to get, an SSN. It is not a substitute for an SSN, work authorization, immigration status, or Social Security benefits.

When Form W-7 is not the right form

New ITIN or renewal

Check Apply for a new ITIN only for a first application. Check “Renew an existing ITIN” when an expired ITIN will be included on a U.S. federal tax return. An expired ITIN that will not be used on a federal return does not need renewal at that time. Renewal does not skip the reason section: you must still choose the reason that best explains the request, answer line 6e, and enter the previously assigned ITIN on line 6f. Filing a return with an expired ITIN without renewing it can delay processing.

If your task changes after this eligibility screen, you can return to the broader government form instructions collection.

• government form instructions

Choose your reason and prepare the application package

The reason boxes a–h are the form’s routing system. Select one reason even when renewing an ITIN; if more than one seems relevant, select the box that best explains why the application is being submitted. That choice can require related-person information, treaty details, particular line-6 entries, a tax return, or exception documents.

Reason boxes a through h: the route each choice starts

Use the instructions for the box you select. This table identifies linked Form W-7 entries; it does not decide eligibility.

Boxes b through g generally require a U.S. federal tax return with Form W-7 unless an IRS exception applies. For the ordinary new or renewal route, attach Form W-7 to the front of the original return, leave blank the SSN space for each ITIN applicant, and include the required identity and foreign-status documents. The IRS assigns the ITIN while processing the application package and then processes the return.

When a tax return is attached—and when the IRS exception tables take over

An exception does not mean that documents are optional. It changes the package: instead of attaching a tax return, submit the documentation required for the specific exception. For a treaty-based reason-a application or a reason-f exception, box h and the prescribed exception designation are part of the route. Because the categories and required evidence differ, use “Exceptions Tables” on pages 11–15 of the Instructions for Form W-7 for the exact category and document list rather than treating a general description as a substitute.

Document baseline: passport or a combined proof set

Supporting documents must be current and establish identity and foreign status. Submit originals or copies certified by the issuing agency; an ordinary photocopy is not a certified copy. A valid original passport, or a passport copy certified by the issuing agency, normally proves both identity and foreign status by itself. Without one, submit at least two acceptable document types that together establish both facts and meet the photograph requirement. The documents must agree with the name, birth information, and citizenship entered on the form.

A decision flow showing the SSN screen, application type, reason selection, and the ordinary return package or official exception-table handoff.

Fill out lines 1a–5: name, addresses, and birth information

These entries create one identity record for the form, the documents, the IRS correspondence, and usually the attached tax return. The instructions say to enter “N/A” in parts of a line that do not apply instead of leaving them blank.

Lines 1a–1b: use document-consistent names

On line 1a, enter the legal name exactly as it appears on your identifying documents and as it will appear on the U.S. federal tax return. This is the name under which the IRS establishes the ITIN. Use line 1b only when the name on the birth certificate differs from line 1a. If you are renewing and your legal name changed since the original assignment, attach legal-name-change evidence, such as a marriage certificate or court order. A line 1a name that does not match the return can delay return processing.

Lines 2–3: mailing address is not the foreign-residence field

Line 2 is the complete mailing address the IRS uses for written ITIN-status notices and to return original documents. A U.S. Postal Service P.O. box may be used only when USPS does not deliver to the physical location; do not use a private-company P.O. box. Line 3 is separate: enter the complete foreign address where you normally or permanently reside, even if it is the same as line 2. Do not use a P.O. box on line 3. If you moved to the United States and no longer have a permanent foreign residence, enter only the foreign country where you last lived.

For line 4, enter the birth date as MM/DD/YYYY and the country of birth; city and state or province of birth is optional. Line 5 is the form’s gender selection. Keep these entries consistent with the identity documents in the package.

Fill out lines 6a–6g: citizenship, documents, visa, and prior numbers

Lines 6a–6g connect citizenship, tax-residence and visa details, documentary proof, entry history, and prior IRS records. Complete only the fields your route calls for, but do not treat them as interchangeable: each answers a different question in the ITIN application.

Lines 6a–6c: citizenship, foreign tax ID, and U.S. visa details

Line 6a asks for the complete name of each citizenship country; do not abbreviate country names. Line 6b is for a tax identification number issued by the country where you are a tax resident, if one was issued. Line 6c is only for U.S. nonimmigrant visa classification, number, and expiration date—not foreign visa information. If you have I-20 or I-94 documents, attach copies. For reason f, these visa-related entries are specifically required along with lines 6d and 6g.

Line 6d: identify the documents and report entry date when applicable

Line 6d records the first identification document you submit: select its type and enter the issuer, number, expiration date, and the U.S. entry date when applicable. If you submit more than one document, do not try to list them all in this space. Put the required details for additional documents on a separate sheet with your name and “Form W-7” at the top. Enter the complete MM/DD/YYYY date you entered the United States for the purpose of the ITIN request, or enter “Never entered the United States” if that applies.

Lines 6e–6g: prior IRS numbers and school or business stay

On line 6e, check Yes if you have ever received an ITIN or an Internal Revenue Service Number (IRSN). An IRSN is a nine-digit number the IRS may have issued when someone filed a return or made a payment without a taxpayer identification number. A Yes answer requires line 6f, where you list the prior ITIN or IRSN and the name under which it was issued. Renewal applicants must include the previously assigned ITIN and prior name to avoid delays. If you answer No/Don’t know, skip line 6f.

Line 6g is not a general employment-history field. Reason-f applicants enter the educational institution, its city and state, and their U.S. length of stay. A person temporarily in the United States for business enters the company, its city and state, and length of stay instead.

Sign and submit Form W-7

A completed Form W-7 is only one part of the application. The signer must have authority to sign, and the form, return or exception documents, and identity evidence must travel together through an official ITIN submission route.

Who signs the form

The applicant normally signs Form W-7, and the signature must be original. A parent or court-appointed guardian can sign for a dependent under 18 who cannot sign; a guardian attaches proof of appointment. For an applicant age 18 or older, the applicant or court-appointed guardian can sign. Another signer needs Form 2848 authorization from the applicant or guardian. A spouse cannot sign for the other spouse unless the Power of attorney box is checked and Form 2848 is attached. Leave “Acceptance Agent’s Use ONLY” blank unless you are the acceptance agent completing that area.

Where to send the package and what happens next

1. Keep a copy of the completed Form W-7 and the submitted records.

2. For the ordinary route, attach Form W-7 to the front of the original federal tax return and leave the applicant’s SSN area blank.

3. Use the current IRS “Where To Apply” instructions for mail, private delivery, a designated Taxpayer Assistance Center, or an acceptance-agent route. Do not use the regular tax-return mailing address for a mailed W-7 package.

Form W-7 questions that need a different IRS procedure

How does a dependent prove U.S. residency?

Usually, a dependent claimed under reason d must prove U.S. residency, subject to the exceptions in the instructions. Use the IRS section “Proof of U.S. residency for applicants who are dependents.” If using medical or school records, also use the “Medical/School Records Checklist” on page 16; the acceptable record depends on the applicant’s age and must meet detailed content and date requirements.

What if I am claiming an exception instead of attaching a tax return?

Do not use a generic no-return checklist. An exception replaces the ordinary attached-return route only when the applicant meets an official category and supplies that category’s required evidence. Consult “Exceptions Tables,” pages 11–15 of the Instructions for Form W-7, and complete box h where the reason instructions require it.

Does an ITIN provide work authorization, immigration status, or Social Security benefits?

No. An ITIN is for U.S. federal tax purposes only. It does not authorize work in the United States, change immigration status, or provide entitlement to Social Security benefits.

Sources and how this page was made

This guide explains the official sources listed below in plain language. Displayed amounts, limits, percentages, and timing rules come from that material.

Source revision reflected in this guide: Instructions: 2024.

• Official form: Form W-7 (Rev. December 2024) — USCIS

• Official form instructions: Instructions for Form W-7 (Rev. December 2024) — IRS