Application for IRS Individual Taxpayer Identification Number
Who Must Apply
Any individual who is not eligible to obtain an Social Security Number (SSN) but
who must furnish an Individual Taxpayer Identification Number must apply
for an ITIN on Form W-7.
Most nonresident students and scholars cannot claim family members as
dependents. Any family member who can be claimed as a dependent must have an Individual
Taxpayer Identification Number (ITIN). Family members who are
not eligible for a Social Security Number (SSN) can apply for an identification
number on Form W-7
Do not complete Form W-7 if you have an SSN or you are eligible to obtain
an SSN.
If you have an application for an SSN pending, do not file Form W-7 Complete
Form W-7 only if the Social Security Administration (SSA) notifies you
that an SSN cannot be issued.
ITIN
An ITIN is a nine-digit number issued by the U.S. Internal Revenue
Service (IRS) to individuals who are required for U.S. tax purposes to have a
U.S. taxpayer identification number but who do not have, and are not eligible
to obtain, a social security number (SSN).
The ITIN is for federal tax purposes only. It does not entitle you to
social security benefits and does not change your immigration status or your
right to work in the United States. Also, individuals filing tax returns using
an ITIN are not eligible for the earned income credit (EIC).
When to Apply
Complete and attach Form W-7 when you file the tax return for which the ITIN
is needed. However, if you meet one of the exceptions, complete and submit Form
W-7 as soon as possible after you determine you are covered by that
exception.
Information on exceptions see in
IRS instructions for Form W-7(PDF)
Where to Apply
Mail completed Form W-7, your tax return, and all supporting documents
to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You can apply for an ITIN by bringing your completed forms and
documentation to any IRS Taxpayer Assistance Center in the United States and
most IRS offices abroad. Before applying at an IRS office abroad, find out if
that office accepts Form W-7 applications.
You can also apply through an Acceptance Agent authorized by the IRS. An
acceptance agent can help you complete and file Form W-7. To obtain a
list of agents, visit the IRS website at
www.irs.gov.
Supporting Documents for Form W-7
You should complete Form W-7 and attach following supporting documents or their
certified or notarized copies:
-
Passport with a valid U.S. visa (Canadians exempt)
-
I-94 card (arrival / departure record)
-
I-20/DS-2019 (Certificate of Eligibility for F-1/J-1 Student Status)
If you do not submit a passport document, you must provide a combination of
documents (at least two or more) that are current and that (1) verify your
identity (that is, contain your name and a photograph), and (2) support your
claim of foreign status. More information about additional documents see in
IRS instructions for Form W-7(PDF)
Canadien sitizens only. Citizens from Canada are not required to have a
passport upon entering the U.S., therefore, in lieu of a passport, Canadian
citizens can have one of the following valid identification for review and
photocopying:
-
Foreign driver's licence
-
Foreign identification card
-
Military registration card
Original documents you submit will be returned to you. You do not need to
provide a return envelope. Copies of all documents will not be returned.
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