When to use Form W-7
Form W-7 is the only way to apply for an ITIN. The IRS uses it for two jobs: a new ITIN, and renewing an ITIN that has expired.IRS
- Do not use it if you have an SSN or are eligible for one. If an SSN application is pending, wait: file Form W-7 only if the Social Security Administration says you are not eligible.IRS
- Renew only when you need to. An ITIN needs renewing only if it will be on a U.S. federal tax return and has expired. If it is only used on information returns filed by others, you can wait.IRS
- Spanish speakers can use Form W-7(SP). Notices come back in English unless you file the Spanish version.IRS Nuestra guía en español explica el proceso.
Not sure you need an ITIN at all? Our what is an ITIN guide explains who does. The short version: you need a federal tax purpose, such as filing a return, and you must not be eligible for an SSN.IRS
Which reason box to tick
Page one asks why you need the ITIN. The IRS wants one box ticked, even for a renewal.IRS Here is what each box means and what else it asks for.
| Box | Who it is for | What the IRS also asks for |
|---|---|---|
| Box a | A non-resident alien who must get an ITIN to claim a tax treaty benefit | Also tick h and write the exception number, the treaty country and the treaty article. |
| Box b | A non-resident alien filing a U.S. federal return, including one filed only to claim a refund | A complete foreign address on line 3. |
| Box c | A resident alien (by days in the U.S.) filing a U.S. return | The date of entry on line 6d. |
| Box d | A dependent of a U.S. citizen or resident alien | The relationship, plus the sponsor's name and SSN or ITIN. Dependents usually need proof of U.S. residency, with exceptions such as Canada and Mexico. |
| Box e | A spouse of a U.S. citizen or resident alien | The spouse's full name and SSN or ITIN. |
| Box f | A non-resident student, professor or researcher | A passport with a valid U.S. visa (not needed if the foreign address is in Canada, Mexico or Bermuda). Complete lines 6a, 6c, 6d and 6g. |
| Box g | A dependent or spouse of a non-resident alien with a U.S. visa | A copy of the visa and the date of entry. |
| Box h | Other | A detailed reason and proof. Third-party exceptions 1 to 5 are written here. |
Source: Form W-7 instructions, Specific Instructions. Since 2018, spouses and dependents get an ITIN only if they are claimed for an allowable tax benefit or file their own return.IRS
Box h is where the exceptions live. These let you apply without a return: 1 passive income with third-party withholding or treaty benefits, 2 certain wages, scholarships or gambling income under a treaty (or taxable scholarships), 3 mortgage interest reported by a lender, 4 a foreign person's sale of a U.S. real property interest, and 5 T.D. 9363.IRS Each one needs specific proof attached, so ask before you assume you qualify. Sellers of U.S. property can read our FIRPTA guide.
How to fill in Form W-7, line by line
These are the ten steps in the order the form asks for them. They follow the IRS instructions (Rev. December 2024).IRS
- 1
Choose the application type
Tick first-time application or renew an existing ITIN. If you are renewing, you must also answer line 6e and enter your old ITIN on line 6f.IRS
Top of the form - 2
Pick your reason (boxes a to h)
You must tick a reason even when you renew. If more than one fits, tick the one that best explains why you need an ITIN.IRS Most non-residents use b (filing a U.S. return) or h (other, with an exception number).
Reason box - 3
Lines 1a and 1b: your name
Enter your legal name as it appears on your identity documents. The ITIN is issued under this name, and your return should use it too, or processing can be delayed.IRS Line 1b is only for a different name on your birth certificate.
Line 1a, 1b - 4
Line 2: your mailing address
The IRS sends your ITIN notice here and returns your original documents here.IRS Use an address where you will actually receive mail for the next few months.
Line 2 - 5
Line 3: your foreign address
Enter your complete address in the country where you normally live. With reason b you must give a full foreign address, and if you claim a treaty benefit the treaty country must be the country on line 3.IRS
Line 3 - 6
Line 4: date of birth
Use month/day/year, like 04/15/1980. The IRS says to write N/A in any part of a line that does not apply and not to leave any section blank.IRS
Line 4 - 7
Lines 6a and 6b: citizenship and home tax ID
Line 6a is every country you are a citizen of, spelled out in full. Line 6b is the tax ID your country of tax residence gave you, if any. For a resident of Canada the IRS gives the Social Insurance Number as the example.IRS
Line 6a, 6b - 8
Lines 6c and 6d: visa and identity document
Line 6c is for U.S. nonimmigrant visa details only. Line 6d is the document you are submitting: type, issuer, number, expiry date and the date you entered the U.S. If you have never entered the U.S., write "Never entered the United States".IRS
Line 6c, 6d - 9
Lines 6e to 6g: earlier ITIN, students and visitors
Lines 6e and 6f ask for any earlier ITIN or IRSN and the name it was issued under. Line 6g is for students, professors and researchers (school and length of stay) and for business visitors (company and length of stay).IRS
Line 6e, 6f, 6g - 10
Sign and date it
The applicant signs in original ink. A parent or court-appointed guardian can sign for a child under 18. A spouse cannot sign for a spouse unless Form 2848 is attached.IRS
Signature
Documents to send with Form W-7
You must prove who you are and that you are a foreign person. Send original documents, or copies certified by the agency that issued them, and every document must be current on the day you submit.IRS
A passport on its own is enough. If you do not have one, you need at least two types of document from the IRS list, and at least one must have your photograph.IRS A copy you had notarized yourself does not count as a certified copy.
Deep diveThe 13 document types the IRS accepts
- Passport (the only stand-alone document)
- U.S. Citizenship and Immigration Services photo ID
- Visa issued by the U.S. Department of State
- U.S. driver's license
- U.S. military ID card
- Foreign driver's license
- Foreign military ID card
- National ID card (must show name, photo, address, date of birth and expiry date)
- U.S. state ID card
- Foreign voter's registration card
- Civil birth certificate
- Medical records (dependents under 6 only)
- School records (dependents under 24 who are students)
Spouses and dependents can need more, such as proof of U.S. residency. Ask us before you apply.IRS
Our guide to getting an ITIN without mailing your passport shows the three ways to get your documents checked.
Attach your tax return, or prove an exception
Put Form W-7 on the front of your U.S. federal tax return (Form 1040 or 1040-NR) and leave the SSN space blank for each person applying. The IRS writes in the ITIN and then processes the return.IRS File them together on or before the return's due date, or after getting an extension.IRS If you qualify for one of the five exceptions, you send that proof instead of a return.IRS
Most non-residents therefore need a return as well as the W-7. Our 1040-NR service prepares it, and you can read how the form works in our Form 1040-NR guide.
Mail the package to the IRS ITIN Operation in Austin, Texas, at the address in the W-7 instructions. Do not use the mailing address from the return's own instructions.IRS
Mistakes that stop a Form W-7
- An expired document. A passport counts as current only if it had not expired when you submitted the form.IRS
- Leaving boxes blank. The IRS wants N/A in anything that does not apply.IRS
- A name that does not match. The name, date of birth and citizenship on your documents must match lines 1a, 1b, 4 and 6a.IRS
- The wrong reason box. Reason b with no foreign address, or an exception claimed without its proof, will not pass.IRS
- A P.O. box or "care of" address. If line 3 shows only a country, do not use a P.O. box or c/o address on line 2. The application may be rejected.IRS
- No SSA letter when one is required. If the Social Security Administration finds you ineligible for an SSN, you must attach that denial letter. Students, professors and researchers follow the rule for box f.IRS
Our guide on why ITIN applications get rejected has more examples.
Have Nolly.com prepare your Form W-7
We fill in Form W-7 from your answers, then review it and your documents before they go to the IRS. You join a video interview with a Certifying Acceptance Agent. Your interview is on a live video call. No mailing your original passport to the IRS. We'll tell you exactly how to get your documents to us. The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
Money back if the IRS rejects your ITIN application. Terms apply. Prices in U.S. dollars.
Your questions answered
Download it free from the IRS Form W-7 page on IRS.gov.IRS The same page links the instructions. Nolly.com prepares it for you if you use our service.
Sometimes. The instructions list five exceptions, such as third-party withholding on passive income, some treaty claims, mortgage interest and sales of U.S. real property. You attach proof of the exception instead of a return.IRS
The tax ID your country of tax residence issued to you, if you have one. For a Canadian resident the IRS gives the Social Insurance Number as the example.IRS
Yes. A current passport, or a certified copy from the issuing agency, is the only stand-alone document. Without one you need at least two types of document, one with a photo.IRS Dependents can need more.
The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
Only if the ITIN has expired and will be included on a U.S. federal tax return. A renewal uses the same form with the renewal box ticked and your old ITIN on line 6f.IRS
Yes, Form W-7(SP). If you file the English form, your ITIN notices come in English.IRS
The IRS charges nothing for an ITIN.IRS Agents set their own fees. Nolly.com charges US$199 for a Standard ITIN application and US$265 for Priority, one time. Most applicants also need a U.S. tax return: from $199, quoted before you pay. Money back if the IRS rejects your ITIN application. Terms apply.
More questions? See the full Nolly.com FAQ.
How we checked this
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
- Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
- Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
- How do I apply for an ITIN?https://www.irs.gov/individuals/how-do-i-apply-for-an-itin
- Acceptance agent program (compare agent types, agents abroad)https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program
- About Form W-7https://www.irs.gov/forms-pubs/about-form-w-7
- ITIN: Número de identificación personal del contribuyente (en español)https://www.irs.gov/es/individuals/individual-taxpayer-identification-number
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
