IRS Form W-7 is a single page, but it causes more ITIN rejections than any other part of the application. Small errors — the wrong reason box checked, a name that doesn’t exactly match the passport, a field left blank — send applications back to the start. This guide walks through every section of the December 2024 version of Form W-7, field by field, so you know exactly what to enter and why.
If you need a broader overview of the ITIN process before diving into the form itself, our main guide to getting an ITIN as a non-U.S. resident covers who qualifies and the full application workflow. This guide focuses specifically on completing Form W-7 correctly.
Before You Start: Download the Right Version
You need one completed Form W-7 for each applicant. If you are applying for yourself and also adding a dependent, each person requires their own separate form.
The Reason Boxes — The Most Important Part of Form W-7
Here are all eight reason boxes and who each one applies to:
Box
Who checks it
Common situations
a
Nonresident alien required to get ITIN to claim tax treaty benefit
Non-residents claiming a reduced withholding rate under a U.S. tax treaty — must also complete Box h
b
Nonresident alien filing a U.S. federal tax return
The most common box for non-residents with rental income, investment income, or freelance income from the U.S.
c
U.S. resident alien (based on days present in the U.S.) filing a U.S. federal tax return
Applies to individuals who meet the substantial presence test but are not citizens or green card holders
d
Dependent of U.S. citizen or resident alien
Children or other dependents claimed on a U.S. resident’s tax return who are not SSN-eligible
e
Spouse of U.S. citizen or resident alien
A foreign spouse listed on a joint U.S. return who does not have and cannot get an SSN
f
Nonresident alien student, professor, or researcher filing a U.S. return or claiming an exception
F, J, M, or Q visa holders who have U.S.-source income
g
Dependent or spouse of a nonresident alien holding a U.S. visa
Family members of visa holders who need to be listed on a U.S. return
h
Other — must also be checked alongside box a
Used in combination with box a when claiming a treaty benefit; also used for certain withholding situations
The most common box for Nolly's clients is Box b — nonresident alien filing a U.S. federal tax return. This applies to Canadian or Mexican residents with U.S. rental property, foreign sellers claiming a FIRPTA refund, non-residents with U.S. investment income, and freelancers earning U.S. income.
Line-by-Line Walkthrough
Line 1a — Legal Name
If your passport shows both a native-script name and an English transliteration, use the English transliteration on Form W-7.
Line 1b — Name at Birth (if different)
Line 2 — Mailing Address
Line 3 — Foreign Address (if different from Line 2)
Line 4 — Birth Information
Line 5 — Country of Citizenship
Line 6a — Foreign Tax ID Number
Line 6b — Type of U.S. Visa (if applicable)
Line 6c — Identification Documents
Line 6d — Entry Date into the U.S.
Line 6e and 6f — Visa or Non-Visa Entry
Line 7 — Signature
The Supporting Tax Return — Attached to the Front
In most cases, a completed and signed U.S. tax return must be attached to your Form W-7. The return goes on top of the Form W-7 in the submission package. Leave the SSN/ITIN field on the tax return blank — the IRS will write in your assigned ITIN and then forward the return for processing.
The most common return for non-U.S. residents is Form 1040-NR. This applies to rental income, investment income, FIRPTA-related filings, and most other non-resident tax situations. The full walkthrough of how non-U.S. residents file a 1040-NR covers what each section requires.
If you qualify for one of the IRS exceptions that allows an ITIN application without a tax return — such as passive income subject to withholding, or a tax treaty claim — you must attach the exception documentation instead. The guide to applying for an ITIN without a tax return explains which exceptions apply and what each one requires.
Common Form W-7 Errors That Cause Rejection
These are the errors that send applications back most often:
Error
Why it causes rejection
Wrong reason box checked
The IRS cannot process an application with a tax purpose that doesn’t match the attached documentation
Name on W-7 doesn’t match passport
Any discrepancy — a missing middle name, different spelling — triggers rejection
Missing signature or date
An unsigned form is invalid and returned immediately
Expired identity document submitted
The IRS requires all documents to be current at the time of submission
Tax return missing or unsigned
The return must be complete, signed, and attached unless an exception applies
Wrong W-7 version
Prior revisions are rejected — always use the most current version from irs.gov
Notarized copy submitted instead of certified
A notary cannot certify identity documents for ITIN purposes — only a CAA or the issuing agency can
For a broader list of rejection reasons and how to fix a rejected application, this article on why ITIN applications get rejected and how to fix them covers each scenario with specific correction steps.
Submitting Your Completed Form W-7
Mail to the IRS — Send the complete package (Form W-7, tax return, original identity documents) to: IRS ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342. Original documents are returned within 60 days.
IRS Taxpayer Assistance Center — In-person submission at a U.S. TAC by appointment. Documents are authenticated on the spot and returned immediately.
IRS-authorized Certifying Acceptance Agent (CAA) — The CAA certifies your documents, reviews your Form W-7 for errors, and submits the package. You keep your original passport. This is the recommended route for non-U.S. residents applying from abroad — the full explanation of how to apply without mailing your passport covers how the CAA process works in detail.
Frequently Asked Questions
Can a CAA certify documents for my dependents?
Partially. A CAA can certify the identity documents of a dependent, but not the foreign status documents. For dependents, additional originals or certified copies from the issuing agency may be required. Nolly will advise you on exactly what is needed for your specific family situation.
What if I don't have a passport at all?
You can still apply for an ITIN using a combination of two other IRS-accepted documents — at least one must include a photograph, and together they must prove both identity and foreign status. A national identity card (with photo, name, address, date of birth, and expiry) satisfies both requirements on its own for many applicants.
Is there a fee to apply through a CAA?
The IRS does not charge a fee for ITIN applications. CAAs charge a service fee for their time and expertise. Nolly’s pricing covers the complete ITIN service, including document certification, Form W-7 preparation, and IRS submission.
Do I need to be physically present to work with a CAA?
No. Nolly’s process does not require you to be in Toronto or in Canada. Document review and certification can be handled remotely for most applicants.
Apply With Nolly
Nolly (U.S. Tax Recovery Inc.) is an IRS-authorized Certifying Acceptance Agent based in Toronto, Canada. Nolly prepares Form W-7, reviews every field against your identity documents, prepares the supporting tax return where required, and submits the complete package — without you mailing your passport.
Sources
All factual claims in this article are sourced from official IRS publications:
