Built on the current IRS Form W-7, with the reason box, document rules, and renewal handled for you
Apply for your ITIN the right way with Form W-7
Form W-7 is how you apply for an Individual Taxpayer Identification Number when you must file U.S. taxes but can't get a Social Security number. Pick your reason, fill in the form, preview it, and download a W-7 that's ready to mail.
Choose why you need an ITIN, then enter your name exactly as your passport shows it, your addresses, birth details, and the documents you're sending.
W-7ITIN
Preview
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Preview the filled form
See your completed W-7 laid out, every line in its place, and check that your name and documents read correctly before you pay a cent.
PDFW-7
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Download W-7
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Print, sign, and mail it
Download the finished W-7, sign it in ink, and mail it with your documents and tax return to the IRS, or verify documents in person to keep your passport.
Most forms take a couple of minutes. Sample entries shown; your form uses your real information.
Why this generator
Built so the parts that get W-7s rejected are the ones it handles
Rejections almost always trace to the same places: the wrong reason box, a name that doesn't match the passport, missing or wrong documents, or no return attached. Those are the parts this tool watches for you.
The right reason box
Boxes a through h each mean something different. The generator matches your situation to the correct one and flags when box a or h needs to pair with an exception.
A name that matches your passport
Line 1a has to match your passport exactly, since your ITIN is built from it. A dropped middle name or wrong order is the number-one rejection, and it's easy to avoid.
Documents spelled out
One valid passport covers identity and foreign status. No passport? You'll see exactly which two documents to combine, and which ones work only for certain dependents.
A return attached when it's required
Most reason boxes need a federal return with the W-7. The tool tells you when a return is required and when you likely qualify for an exception instead.
New or renewal, handled
Applying for the first time or renewing an expired ITIN both start here. Renewals keep your same number and skip the tax-return requirement.
The form runs two pages: the reason you're applying, your identity details, and the documents you're submitting. Tap or click a part to see what it needs and the mistake to avoid.
W-7Reason, identity, documents
TopNew ITIN or renewal
Right at the top you choose whether you're applying for a new ITIN or renewing one you already hold. Renewing checks the second box and skips the tax-return requirement.
Watch forIf you're renewing, enter your existing ITIN so the IRS updates that record instead of opening a duplicate.
ReasonWhy you're applying
You check one box, a through h, for the reason you need the ITIN. It tells the IRS how to route your application and whether a return must come with it.
Watch forBoxes b through g need a federal return attached unless an exception applies. Boxes a and h usually cover treaty benefits and other exceptions, paired with supporting documents instead of a return.
Line 1aLegal name
Your legal name, entered exactly as it appears on your passport. Your ITIN is established under this name, so it has to be precise.
Watch forThe most common rejection is a name that doesn't match the passport: a dropped middle name, a typo, or the wrong order. Copy it character for character.
Lines 2 & 3Mailing and foreign address
Line 2 is where the IRS mails your ITIN notice and returns your documents. Line 3 is your address in your home country, and it can't be a P.O. box.
Watch forCheck line 2 carefully if it's outside the U.S. This is where your approval letter and original documents are sent back.
Line 4Birth details
Your date of birth and country of birth. To be eligible, your birth country has to be one the U.S. Department of State recognizes.
Watch forUse the month, day, year format the form expects, and make sure the country matches your identity documents.
Line 6aCountry of citizenship
The country or countries where you're a citizen. Line 6b is your foreign tax ID number, if your country of residence issued you one.
Watch forList every country if you hold dual citizenship, and keep the spelling consistent with your passport.
Line 6cU.S. visa, if any
Your U.S. visa type, number, and expiration, if you have one. For a duration-of-stay visa, you enter D/S in place of the expiration date.
Watch forA visa that's valid for employment usually means you should get an SSN instead. You aren't eligible for an ITIN if you can get a Social Security number.
Line 6dDocuments submitted
The identification you're sending: the document type, the country that issued it, its number and expiration, and your date of entry into the U.S.
Watch forList your passport first when you have one. A wrong document order or a missing entry date is a frequent cause of delay.
Lines 6e & 6fPrevious ITIN
Whether you've held an ITIN or a temporary IRS number before, and if so, what it was. This is how the IRS catches renewals and duplicates.
Watch forIf you're renewing, your existing ITIN goes here. Answer honestly; a hidden prior number can stall the whole application.
Sign hereSignature and date
You sign and date the form under penalty of perjury. A parent or court-appointed guardian can sign for a dependent under 18.
Watch forAn unsigned W-7 is returned without processing. Sign in ink, and if a delegate signs, their details go in the signature area too.
Tap any part of the form to read what it asks for.
The basics
What is Form W-7?
Quick answer
Form W-7 is the IRS application for an Individual Taxpayer Identification Number, or ITIN, a nine-digit number for people who have to deal with U.S. federal taxes but can't get a Social Security number. The same form applies for a new ITIN or renews an expired one. An ITIN is strictly a tax processing number: it doesn't authorize work, change your immigration status, or make you eligible for Social Security benefits.
An ITIN exists so the tax system can identify everyone who has a U.S. tax obligation, including people the Social Security Administration won't issue a number to. If you're a citizen or you're authorized to work, you get an SSN and never touch a W-7. If you aren't eligible for an SSN but the IRS still needs to identify you on a return, the W-7 is how you get your number.
The people who need one fall into a few groups: nonresidents with U.S. income, resident aliens who have to file based on how long they were in the country, and the foreign spouses or children a U.S. taxpayer wants to claim on a return. A nonresident claiming a reduced tax-treaty rate needs one too. Each person gets their own W-7 and their own ITIN.
The number itself is formatted like a Social Security number and always begins with a 9. Once it's assigned, you use it on every federal return until you either receive an SSN or let the ITIN lapse. The sections below walk through the documents it takes, whether you attach a return, how to submit, and when a number expires.
Which number
ITIN vs SSN vs EIN
Three taxpayer ID numbers get mixed up constantly. Each is for a different kind of taxpayer and comes from a different place, so start by confirming you actually need an ITIN.
Number
Who it's for
You apply with
Issued by
ITIN
Individuals who must file U.S. taxes but can't get an SSN
Form W-7
IRS
SSN
U.S. citizens and people authorized to work in the U.S.
Form SS-5
Social Security Administration
EIN
Businesses and other entities that need a tax ID
Form SS-4
IRS
Swipe the table sideways for the full text →
The line that matters most: if you're eligible for a Social Security number, you can't have an ITIN. Citizens, green-card holders, and people with work-authorized visas can all get an SSN, so they apply with the SSA on Form SS-5, not a W-7. The form itself opens with a caution telling you not to file it if you're eligible for an SSN.
An EIN is a different animal. It identifies a business, estate, or trust rather than a person, and it comes from the IRS on Form SS-4. If you're a foreign owner of a U.S. business, you may well need both: an EIN for the company and an ITIN for yourself as the individual behind it.
Quick rule
Can you get a Social Security number? Apply for that, not an ITIN. Filing for yourself and can't get an SSN? Form W-7. Setting up a tax ID for a business? Form SS-4 for an EIN.
Documentation
The documents you need
Every W-7 has to prove two things: who you are, and that you're a foreign person. This is where most applications live or die.
You prove your identity and your foreign status with original documents or copies certified by the agency that issued them. Plain photocopies and notarized copies aren't accepted for identity documents. The IRS returns your originals after processing, though many people would rather not mail a passport, and there's a way around that in the section on submitting.
A valid passport is the one document that does both jobs at once, which is why the IRS recommends it and why most applications use it. Without a passport, you submit two documents from the approved list: one that establishes identity and one that establishes foreign status. Some documents count for both.
Acceptable document
What it proves
Passport
Identity and foreign status (the only stand-alone document)
National identification card
Identity and foreign status
USCIS photo identification
Identity and foreign status
U.S. visa (Department of State)
Identity and foreign status
Foreign voter registration card
Identity and foreign status
Foreign military identification card
Identity and foreign status
Civil birth certificate
Identity and foreign status (dependents)
U.S. driver's license
Identity
Foreign driver's license
Identity
U.S. state identification card
Identity
U.S. military identification card
Identity
Medical records
Identity (dependents under 6 only)
School records
Identity (dependents under 14, or under 24 if a student)
Swipe the table sideways for the full text →
Dependents have extra rules. A passport without a U.S. date of entry isn't a stand-alone document for certain dependents, so a civil birth certificate is often required for a dependent under 18. Medical records work only for a dependent under 6, and school records only for a dependent under 14, or under 24 if a full-time student. Every document has to be current and consistent with the name, birth date, and country on the form.
Originals or certified copies only
A certified copy comes from the agency that issued the document, stamped or sealed by them, not by a notary. Notarized copies and regular photocopies are rejected for identity documents. To keep your passport in hand, you can have the documents verified in person, covered in how to submit below.
The tax return
Do you attach a federal return?
For most applicants the answer is yes, and the W-7 rides along with the return it supports. A short list of exceptions lets you apply without one.
The IRS won't issue an ITIN just because you ask; it wants to see the tax purpose. So if you check reason box b, c, d, e, f, or g, you file a completed federal tax return, usually a Form 1040 or 1040-NR, with your W-7 attached. Leave the SSN space blank for the person applying, and the IRS adds the ITIN after it's assigned.
That return can't be e-filed. A return traveling with a new W-7 has to be printed and mailed, which is why an ITIN application always adds weeks to processing. Renewals are the one exception to that rule: you don't attach a return just to renew, only if you happen to be filing one at the same time.
Reason boxes a and h are built for the cases where a tax purpose exists without a return. Those are the five exceptions below, and each one is checked with box h and paired with supporting documents instead of a full return.
1
Passive income
Partnership income, interest, dividends, or other income with third-party withholding or a treaty claim. You attach the withholding documents, such as a Schedule K-1 or Form 8805.
Exception 1
2
Wages and scholarships
Wages, salary, or a taxable scholarship, fellowship, or grant, often paired with a treaty. You attach documents like a Form 1042-S or the letters the instructions call for.
Exception 2
3
Mortgage interest
A home mortgage on U.S. real property that a lender has to report. You attach evidence of the loan, such as Form 1098, instead of a return.
Exception 3
4
Property sales
Withholding on the sale of a U.S. real property interest by a foreign person. You attach the disposition documents, like Form 8288 and 8288-A.
Exception 4
5
Reporting obligation
A third-party reporting requirement under Treasury regulations, covered by Treasury Decision 9363. You attach the documents that create the obligation.
Exception 5
Not sure if you qualify
If you have a filing requirement, attach the return, it's the simplest path. The exceptions are narrow and each needs specific supporting documents. When in doubt, the checker below points you toward a return or an exception, and a Certifying Acceptance Agent can confirm which one fits.
How to submit
Three ways to file your W-7
You can't e-file a W-7. Each route handles your documents differently, and it mostly comes down to whether you have to mail your original passport.
1
Mail it to the IRS
Send your W-7, your documents, and your tax return, if one is required, to the IRS ITIN Operation in Austin. It's the most accessible route, but you mail original or certified documents, so use a trackable service.
By mail
2
Visit an IRS assistance center
Bring your forms and documents to an IRS Taxpayer Assistance Center that offers ITIN service, by appointment. Staff verify your identity documents in person and hand them straight back, so your passport stays with you.
In person
3
Use a Certifying Acceptance Agent
A CAA is authorized by the IRS to verify your documents and submit the application for you. You keep your passport, and they handle the paperwork and any IRS correspondence on your behalf.
CAA
Where mailed applications go
Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Include your W-7, your original or certified documents, and your federal return if one is required. Keep a copy of everything, and a Certifying Acceptance Agent or assistance center is the way to avoid mailing your passport at all.
Expiration & renewal
When an ITIN expires and how to renew
An ITIN isn't permanent. Two rules make a number lapse, and renewing is the same form with fewer attachments.
An ITIN expires if it isn't used on a federal tax return for three years in a row. If your number goes unused through three straight tax years, it lapses on December 31 of that third year, and you renew it before using it again. Separately, any ITIN issued before 2013 has already expired.
Filing a return with an expired ITIN doesn't stop it cold, but it slows everything down: the IRS processes the return, holds certain credits, and writes to tell you the number needs renewing. Renewing ahead of filing season avoids that delay.
Renewing uses the very same Form W-7. You check the box for renewing an existing ITIN, enter the number you already have, and send the same identity documents. You don't attach a tax return just to renew, and your number stays the same; only the expiration resets.
One number, for as long as you use it
Your ITIN doesn't change when you renew, and you never need a second one. If you later receive a Social Security number, stop using the ITIN and switch to the SSN on all future filings, then let the IRS know so your tax records line up under one number.
Timing
When to apply and how long it takes
Timing an ITIN application is really about timing your return, since the two usually travel together.
When
Apply when you need it. File the W-7 when you actually need the ITIN for a return, on or before that return's due date. There's no reason to request one before you have a tax purpose.
7 to 11 wks
Processing time. Plan on about seven weeks for your ITIN notice, and nine to eleven weeks if you apply from January through April or from outside the country.
Form 4868
Need more time? File an extension and write ITIN TO BE REQUESTED in the SSN space. Don't attach the W-7 to the extension itself; the ITIN issues only after you file the return.
Why early matters: because the return travels with the W-7 and can't be e-filed, your refund or credits wait until the ITIN is assigned. Applying early in the season, or through a Certifying Acceptance Agent, is the usual way to shave time off.
Try it
See what your W-7 needs
Pick your situation and a couple of details. This points you to the reason box, whether a return is required, and which documents to gather, so you can sanity-check before you file.
What your application needs
Reason box to checkBox e
Federal tax returnAttach your return
Identity documentsPassport covers both
A quick guide, not a ruling. Box a and box h claims usually rely on an exception with supporting documents rather than a return. The generator fills the form, and a Certifying Acceptance Agent can confirm your exact situation.
Once you have an ITIN, you may need to show income on it. Our guide on what counts as proof of income covers the documents that stand in for a pay stub.
Avoid a rejection
Why W-7 applications get sent back
A large share of ITIN applications are delayed or rejected, almost always for a short list of avoidable reasons. Clear these and you clear most of the risk.
Name doesn't match the passport
Line 1a has to match your passport exactly. A dropped middle name, a typo, or a swapped name order is the single most common reason a W-7 comes back.
Photocopies instead of originals
Identity documents must be originals or copies certified by the issuing agency. Notarized copies and plain photocopies are returned without processing.
No tax return attached
If your reason box needs a return, leaving it off stalls everything. Attach the 1040 or 1040-NR, or claim an exception with the right supporting documents.
Wrong or missing reason box
No box checked, or a box that doesn't fit your situation, sends the form back. Box a and box h also need an exception noted, not just the box ticked.
Expired supporting documents
A passport, visa, or ID that has expired doesn't count. Every document has to be current at the time the IRS receives your application.
Missing details on line 6d
Line 6d needs the document type, issuing country, number, expiration, and your U.S. date of entry. Blanks and mismatches here are a frequent, quiet cause of delay.
If it's rejected
The IRS sends a CP567 notice when it rejects an ITIN application and a CP566 when it needs more information. Both mean fixing the issue and reapplying, which adds weeks. Catching these before you file is the whole point of previewing the form first.
Need another form?
Pay stubs, W-2, 1099, and the rest of the income and tax paper trail live in one place, all with the same preview-first approach.
Form W-7 is the IRS application for an Individual Taxpayer Identification Number, or ITIN. You use it when you need a U.S. taxpayer ID to meet a federal tax obligation but you can't get a Social Security number. The same form applies for a new ITIN or renews one that expired.
An ITIN is a nine-digit tax processing number the IRS issues to people who have a federal tax filing or reporting requirement but aren't eligible for a Social Security number. It's used only for federal tax purposes, like filing a return, being claimed on someone's return, or claiming a treaty benefit. It doesn't authorize work, change your immigration status, or make you eligible for Social Security benefits.
Anyone who has to appear on a U.S. federal tax return but can't get an SSN. Common examples are a nonresident with U.S. income, a foreign spouse or child being claimed on a return, a resident alien who must file based on days present, and a nonresident claiming a reduced tax-treaty rate. Each person who needs an ITIN files a separate W-7.
No. If you can get an SSN, you aren't allowed to hold an ITIN, and you should apply for the SSN with the Social Security Administration instead. U.S. citizens and people with work authorization can always get an SSN, so they never qualify for an ITIN. The W-7 itself warns you not to file it if you're eligible for a Social Security number.
No. An ITIN exists only so you can meet federal tax rules. It doesn't give you permission to work, it doesn't grant or change any immigration status, and it doesn't qualify you for Social Security benefits. It's purely a tax processing number.
An ITIN is for individuals who must file U.S. taxes but can't get an SSN, and you apply with Form W-7. An SSN is for citizens and people authorized to work, issued by the Social Security Administration on Form SS-5. An EIN identifies a business or entity and comes from the IRS on Form SS-4. If you own a U.S. business, you might need both an EIN for the company and an ITIN for yourself.
You have to prove both your identity and your foreign status. A valid passport is the one document that covers both on its own, which is why the IRS recommends it. If you don't have a passport, you submit two documents from the approved list, one that proves identity and one that proves foreign status, such as a national ID card plus a birth certificate.
No. The IRS accepts original documents or copies certified by the agency that issued them, not plain photocopies and not notarized copies. To avoid mailing your original passport, you can have the documents verified in person by a Certifying Acceptance Agent or at an IRS Taxpayer Assistance Center.
Usually yes. If you check reason box b, c, d, e, f, or g, you must file a federal tax return with your W-7 unless you qualify for one of the exceptions. The exceptions cover situations like passive income with withholding, certain scholarships, mortgage interest reporting, and property sales, where a tax purpose exists without a return. Renewals don't need a return attached unless you're filing one at the same time.
Pick the single box that best fits why you need the ITIN. Box b is for a nonresident filing a return, box c for a resident alien filing based on days present, box d for a dependent and box e for a spouse of a U.S. citizen or resident, box f for a foreign student or researcher, and box g for the dependent or spouse of a visa holder. Box a is for treaty benefits and box h is the catch-all, and both usually pair with an exception instead of a return.
Use the same Form W-7 and check the box for renewing an existing ITIN, then enter your current number and complete the form with your identity documents. You don't attach a tax return just to renew. Your ITIN stays the same after renewal; only the expiration resets.
An ITIN expires if it isn't used on a federal tax return for three years in a row, lapsing on December 31 after the third unused year. Separately, any ITIN issued before 2013 has already expired. If your number has lapsed, renew it before you use it on a new return so your filing isn't delayed.
You can't e-file a W-7, and a tax return that travels with one has to be paper-filed. You mail the application, your documents, and the return, if one is required, to the IRS ITIN Operation in Austin, Texas. You can also apply in person at a Taxpayer Assistance Center or through a Certifying Acceptance Agent instead of mailing.
Plan on about seven weeks for the IRS to send your ITIN notice, and nine to eleven weeks if you apply during the busy January to April season or from outside the country. Your tax return won't finish processing until the ITIN is assigned, so applying early matters when a refund or credit is riding on it.
Use a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center that offers ITIN service. They verify your documents in person and hand them back to you on the spot, so your passport never goes in the mail. It's the safest route if you'd rather not risk sending original identity documents internationally.
Sources
Where these rules come from
Every rule, box, and document requirement on this page traces back to primary IRS guidance. Verify any of it at the source.
This page is educational and doesn't provide legal, tax, or immigration advice. An ITIN is for federal tax purposes only and doesn't affect work authorization or immigration status. Rules and processing times can change, so confirm current requirements against the IRS sources above, a Certifying Acceptance Agent, or a qualified tax professional.
Support
Not sure which box or document fits? A person answers, day or night
ITIN paperwork is confusing and the stakes are real, so you can reach a person any hour.
Live chat, 24/7
Fastest for a quick question mid-form. Start a chat from any page and keep filling the form while you wait.
Call us
+1 857 444 9266, any hour. Real answers on reason boxes, documents, and whether you need a return.
Email
info@epaystubs.net for anything that needs a written reply, like sorting out a renewal or an exception.
Get your ITIN application right the first time
Pick your reason, fill in the form, preview every line, and download a W-7 that's ready to sign and mail, with the parts that cause rejections already handled.
