Which reason code should I pick on line 6 of Form W-7?

Line 6 has eight reason codes (a through h). Most applicants use code (b) non-resident alien filing a U.S. tax return, code (c) U.S. resident alien filing a return, or code (d) dependent of a U.S. citizen or resident. The reason code must match the supporting documents and tax return attached to the packet, or the IRS will reject the application.

Do I sign Form W-7 in pen or can I sign digitally?

The IRS requires a wet-ink signature on Form W-7. Digital signatures, typed names, and scanned signatures are not accepted. Use black ink and sign within the box marked Signature of applicant on line 13a. For dependents under age 18, a parent or court-appointed guardian signs and writes their relationship in line 13c.

What address do I put on Form W-7 if I live outside the U.S.?

Line 2 is your mailing address (where the IRS will send the CP565 notice with your ITIN). Line 3 is your foreign address (the country and full street address where you live). Both lines must be filled in when the applicant is outside the U.S. Use the foreign country format used by the local postal service.

What happens if I leave a field blank on Form W-7?

Required fields (lines 1a, 2, 3, 4, 5, 6, 6a-6g where applicable, and 13a) cannot be blank. The IRS rejects forms with missing required fields and sends a CP566 notice. Optional fields (line 1b previous name, line 6e prior ITIN/IRSN) only need entries when applicable. Always print a fresh form rather than annotating an old version.

Updated June 25, 2026

Form W-7 Line-by-Line Instructions: Every Field Explained

What Is Form W-7 and Who Files It in 2026?

Form W-7 is the official IRS application titled "Application for IRS Individual Taxpayer Identification Number." The form is filed by anyone who has a U.S. federal tax obligation but is not eligible for a Social Security Number: foreign nationals earning U.S. source income, non-resident spouses on joint returns, dependents of U.S. taxpayers, foreign students with taxable scholarships, and non-resident business owners with U.S. tax filing requirements. The current revision is October 2024 and the IRS accepts only this version through 2026.

For the full W-7 reference, see the Form W-7 Instructions and the official W-7 Form Instructions page.

How Do You Fill In Lines 1 Through 5 of Form W-7?

Line 1a (Name). Legal name in the exact order and spelling on the passport. First name in the first box, middle name in the middle, last name on the right.
Line 1b (Name at birth). Only fill in if different from line 1a (for example, after marriage). Otherwise leave blank.
Line 2 (Mailing address). Where the IRS will mail the CP565 notice with the ITIN. Use a U.S. or foreign address you can reliably receive mail at.
Line 3 (Foreign address). Full address in your home country. Required if you live outside the U.S. or if your mailing address is temporary.
Line 4 (Date of birth). Month/day/year, must match the passport exactly.
Line 5 (Gender). Single check box.

What Are the Reason Codes on Line 6 of Form W-7?

Code	Who It Applies To
a	Non-resident alien claiming a tax treaty benefit
b	Non-resident alien filing a U.S. federal tax return
c	U.S. resident alien (based on days present) filing a return
d	Dependent of a U.S. citizen or resident alien
e	Spouse of a U.S. citizen or resident alien
f	Non-resident student, professor, or researcher
g	Dependent or spouse of non-resident visa holder
h	Other (e.g., third-party withholding on passive income)

Pick exactly one code. Codes (a) and (h) require an additional explanation typed on the line provided.

What Do Lines 6a Through 6g Require on Form W-7?

Line 6a (Country of citizenship). The country that issued your passport. List both countries if dual.
Line 6b (Foreign tax ID). Tax ID number from your home country, if you have one. Leave blank if your country does not issue one.
Line 6c (Visa type and number). Required for U.S. visa holders. Enter the visa class (F-1, H-1B, etc.) and number from the visa stamp.
Line 6d (ID document used). Check the box for the document you are submitting. Passport is the strongest single document.
Line 6e (Previous ITIN/IRSN). Only if the IRS previously issued you an ITIN or Internal Revenue Service Number.
Line 6f. The prior ITIN itself, if 6e was answered yes.
Line 6g (College/university or company). Required only for reason code (f) students/researchers.

How Do You Sign and Date Lines 13a Through 13c of Form W-7?

Line 13a is the signature line. Sign in wet black ink directly on the line; do not type, scan, or use a digital signature. Line 13b is the date in MM/DD/YYYY format. Line 13c is the applicant's phone number with country code. For dependents under age 18, a parent or court-appointed guardian signs on behalf of the dependent and writes the relationship (Parent or Court Guardian) next to the signature.

What Are the 7 Mistakes That Cause Form W-7 Rejection?

Missing signature on line 13a.
Reason code on line 6 does not match the attached documents.
Name on line 1a does not match the passport exactly (spelling or order).
Date of birth on line 4 does not match the passport.
Submitting uncertified photocopies instead of originals or issuer-certified copies.
No federal tax return attached and no documented exception claimed.
Using an outdated form revision (pre-October 2024).

Frequently Asked Questions About Form W-7 Instructions

Form W-7 is the IRS application for an Individual Taxpayer Identification Number (ITIN). It is filed by foreign nationals, non-resident aliens, and U.S. resident aliens who must report federal taxes but cannot get a Social Security Number. The completed Form W-7 is mailed to the IRS in Austin, TX with a federal tax return and certified identity documents.

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