IRS Form W-7, in plain language
Form W-7 is the IRS application for an Individual Taxpayer Identification Number. This page explains what it asks for, based on the current IRS instructions.
What Form W-7 is
Form W-7, Application for IRS Individual Taxpayer Identification Number, is the paper application the IRS uses to issue and renew ITINs. The current form and instructions are the December 2024 revision. A Form W-7 is mailed to the IRS with the required documents. It cannot be e-filed or faxed, and this portal does not file it electronically.
The reason you apply
The form asks you to choose the one reason that best fits your situation, even for a renewal. This is a summary. The IRS instructions control.
| Box | Reason |
|---|---|
| a | Nonresident alien who needs an ITIN to claim a tax treaty benefit (box h is also completed) |
| b | Nonresident alien filing a U.S. federal tax return |
| c | U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return |
| d | Dependent of a U.S. citizen or resident alien |
| e | Spouse of a U.S. citizen or resident alien |
| f | Nonresident alien student, professor, or researcher filing a return or claiming an exception |
| g | Dependent or spouse of a nonresident alien who holds a U.S. visa |
| h | Other, including exceptions to the tax return requirement |
Our questionnaire suggests a starting point. A Certifying Acceptance Agent confirms it, and you should not treat the suggestion as a decision about your eligibility.
The tax return requirement
If you check box b, c, d, e, f, or g, you must attach a U.S. federal tax return to Form W-7 unless you meet one of the exceptions. Most applicants attach a return. A return with all zero entries generally does not show a federal tax purpose. Spouses and dependents must be listed on the attached return, and since 2018 they can only receive or renew an ITIN when they are claimed for an allowable tax benefit or file their own return.
Exceptions
A limited set of situations allow an application without a return. In each case you attach specific documentation instead, and federal tax withholding or information reporting must happen in the current tax year.
- Exception 1(a), partnership income. Effective June 1, 2026, a CAA must submit the part of the partnership or LLC agreement that shows the partnership name, its EIN, and the applicant's name and signature, and that shows the applicant is a partner in a partnership doing business in the United States.
- Exception 1(b) and 1(c), bank interest. A signed letter from the bank on its letterhead.
- Exception 1(d), distributions such as pensions or royalties. A letter from the withholding agent.
- Exceptions 2(a), 2(b), 2(c), 2(d), wages, scholarships, and treaty claims, each with its own documents.
- Exception 3, home mortgage on U.S. real property.
- Exception 4, sale of U.S. real property by a foreign person.
- Exception 5, representative of a foreign corporation for certain e-filing.
Renewing an ITIN
An ITIN that was not included on a U.S. federal tax return for three consecutive tax years expires on December 31 of the third year. You only need to renew if the ITIN will be used on a federal return. A renewal needs the previous ITIN, the name it was issued under, the return, and supporting documents.
Where the application goes
The complete package is mailed to the IRS ITIN Operation in Austin, Texas, by mail or private delivery service. As a Certifying Acceptance Agent, BKS sends copies of your documents with a Form W-7-COA (Certificate of Accuracy) and returns your originals to you.