Form W-7 Instructions: How to Complete It Correctly (2026)

What Is IRS Form W-7 and Who Files It?

Form W-7, officially titled "Application for IRS Individual Taxpayer Identification Number," is the 2-page form used to obtain or renew an ITIN. The legal basis is IRC Section 6109 (26 U.S.C. Section 6109), which requires every person making a US tax return to include a taxpayer identification number. The current revision is dated October 2024 and is the only revision the IRS accepts in 2026.

Form W-7 is filed by individuals who have a US federal tax obligation but cannot obtain a Social Security Number. The 6 most common filer categories are non-resident aliens with US-source income, resident aliens by substantial presence, spouses of US citizens/residents, dependents of US citizens/residents, non-resident students/professors/researchers, and foreign LLC owners filing Form 5472 with a pro forma 1120.

Before filling out the form, confirm eligibility. If you are eligible for an SSN, the IRS will reject the W-7. For background on the program, read the ITIN number meaning and ITIN vs SSN.

What Are the 6 Sections of Form W-7?

Form W-7 is split into 6 distinct sections plus a signature block. Each must be completed in full; blank or skipped fields trigger automatic rejection.

How Do You Complete the Apply vs Renew Checkbox at the Top?

Above line 1a, Form W-7 presents 2 checkboxes: "Apply for a new ITIN" and "Renew an existing ITIN." Check exactly one. Checking both, or leaving both blank, is a rejection-grade error.

• Apply for a new ITIN— you have never had an ITIN issued.
• Renew an existing ITIN— you previously had an ITIN that has expired (3 consecutive years of non-use, or middle digits 70-88 under the IRS rolling expiration). When renewing, enter the existing ITIN to the right of the checkbox.

If you do not know whether your ITIN is expired, see the ITIN expiration guide for the active middle-digit ranges as of 2026.

How Do You Complete Lines 1a and 1b (Name)?

Line 1a is your legal name exactly as it appears on your passport identity page (or, if applying without a passport, your primary identity document). Match the source document character-by-character: include middle names, suffixes (Jr., II, III), hyphens, apostrophes, and diacritical marks (accents, umlauts, tildes).

Line 1b is your birth name if different from your current legal name (for example, due to marriage). If your name has changed, attach legal proof: marriage certificate, court order, or government-issued name change document.

Name mismatches between Form W-7 and the passport are the single most common ITIN rejection cause. Do not abbreviate, do not use nicknames, and do not Anglicize accented characters.

How Do You Complete Lines 2 and 3 (Addresses)?

Line 2 (Mailing Address) is the address the IRS uses to mail your CP565 notice confirming your assigned ITIN. This can be a US or foreign address. Triple-check the spelling and postal code; if the CP565 is returned undeliverable, you lose your ITIN confirmation and may not learn your number for months.

Line 3 (Foreign Address) is your permanent foreign address if different from line 2. If you live full-time at a US address, line 3 still requires your home-country address of record. Do not leave line 3 blank for non-residents; it is a required field.

Both addresses must be complete: street number and name, city, state/province, postal code, country. PO boxes are accepted on line 2 (US only). Care-of addresses ("c/o") are accepted with the recipient's full name.

How Do You Complete Lines 4 and 5 (Birth Information and Gender)?

Line 4 requests your date of birth in MM/DD/YYYY format and your country of birth. The date must exactly match your passport or birth certificate. Country of birth is the country where you were physically born, not your country of citizenship (the 2 may differ).

Line 5 is your gender (Male or Female). Use the value shown on your passport. If your passport uses an alternative gender marker (X), check the box on the form that matches the most recent passport entry.

How Do You Pick the Right Reason Code on Line 6 (a-h)?

Line 6 lists 8 IRS-defined reasons for applying, labeled a through h. Check exactly one box. The wrong reason code is one of the top 5 ITIN rejection causes because each code requires specific supporting documents and, for some, a specific tax return.

Lines 6a through 6g also capture supporting details: country of citizenship (6a), foreign tax ID number if any (6b), US visa type and number if applicable (6c), identification document details (6d — type, issuing country, number, expiration date), date of entry to the US if applicable (6e), and signature of CAA delegate where used (6f-6g).

When attaching a tax return with reason codes a or b, write "ITIN TO BE REQUESTED" in the SSN field on the return. Place the W-7 on top of the return inside the packet so the IRS processes both together.

How Do You Sign Form W-7 Correctly?

Sign the signature block at the bottom of page 1 in wet ink using a black or blue pen. Print your name beside the signature. Date the form with the actual signing date (MM/DD/YYYY). Provide a phone number where the IRS can reach you about the application.

• Adults (18+): sign for yourself.
• Dependents under 18:a parent or court-appointed legal guardian signs. The guardian writes their relationship ("parent" or "guardian") next to the signature.
• Delegate filing: if someone files on your behalf (other than a CAA), they complete the delegate section and attach a power of attorney (Form 2848).
• CAA filing: the Certifying Acceptance Agent completes their own block with PTIN, CAA number, and EIN, and attaches a Certificate of Accuracy (Form 13551).

Unsigned forms, typed signatures, stamped signatures, and future-dated signatures are auto-rejected by the IRS.

Which Documents Must You Attach to Form W-7?

The IRS accepts 13 identity document types. A valid passport is the only standalone document proving both identity and foreign status. Without a passport, you need 2 or more documents from the list, at least one of which proves foreign status and at least one of which contains a photograph (waived for dependents under 14).

All documents must be current and unexpired at the time of submission. The IRS accepts only originals or copies certified by the issuing government agency. Notarized copies are not accepted. Photocopies are not accepted.

A Certifying Acceptance Agent (CAA) can review your originals locally under IRS Publication 1915 and issue a Certificate of Accuracy (Form 13551), so your originals never leave you. See the CAA guide for details.

Do You Need to Attach a Federal Tax Return to Form W-7?

In most cases, yes. The IRS requires a completed Form 1040 or 1040-NR to be attached to your W-7. Exceptions exist for reason codes c, d, e (when no income), f, g, and h. Common exception scenarios:

• Exception 1: third-party withholding on passive US-source income (interest, dividends, royalties, annuities) requiring a W-8BEN
• Exception 2: wages, salary, or scholarships subject to tax treaty withholding
• Exception 3: mortgage interest paid to a foreign individual on US property
• Exception 4: distributions from US pensions, annuities, or IRAs
• Exception 5:being claimed as a dependent or spouse on another taxpayer's return

If you claim an exception, attach supporting documentation (W-8BEN, letter from withholding agent, mortgage interest statement, etc.). The IRS rejects exception claims without documentation.

Where Do You Submit the Completed Form W-7?

The IRS accepts Form W-7 through 3 submission channels. Pick based on whether you can afford to part with your original documents and how fast you need certification.

Channel 1: Mail to the IRS ITIN Operation

Channel 2: IRS Taxpayer Assistance Center (TAC)

13 designated IRS TAC locations process ITIN applications in-person. TAC staff verify your originals on-site and return them the same day. Appointments are required and fill up during peak tax season.

Channel 3: Certifying Acceptance Agent (CAA)

A CAA verifies your documents locally under IRS Publication 1915, prepares your Form W-7, and submits the completed packet to the IRS with a Certificate of Accuracy (Form 13551). You keep your originals throughout. CAAs serve applicants in 150+ countries. For more on the CAA program, see the CAA guide.

What Are the 8 Most Common Form W-7 Mistakes That Cause Rejection?

The IRS rejects thousands of Form W-7 packets every year. The top 8 causes are all preventable with a careful pre-submission review.

1. Name or date-of-birth mismatch between Form W-7 and the passport identity page (#1 cause).
2. Wrong reason code on line 6— selecting a, b, c, d, e, f, g, or h that does not match the attached documents or tax return.
3. Missing wet-ink signature— the IRS auto-rejects every unsigned form.
4. Missing or mismatched federal tax return when one is required (reason codes a or b).
5. Expired passport or expired alternative ID at the time of submission.
6. Photocopies or notarized copies submitted in place of originals or issuer-certified copies.
7. Wrong revision of Form W-7— using a pre-October-2024 form in 2026.
8. SSN eligibility— the IRS determined the applicant qualifies for an SSN and must apply through the SSA instead.

If your application is rejected, the IRS sends a CP566 notice listing the cause and a deadline to correct. See the ITIN rejection guide for fix-by-cause instructions.

What Are the Best Practices for First-Time W-7 Approval?

1. Use the current October 2024 revision. Download from irs.gov directly; do not reuse cached PDFs.
2. Use your passport. It is the only standalone identity document and eliminates 2nd-document risk.
3. Compare every character. Read your W-7 against your passport letter-by-letter, digit-by-digit. Include middle names, suffixes, accents.
4. Match line 6 to your facts. If you are a non-resident filing a return, that is code a. If you are claimed as a spouse, that is code d. Choose deliberately.
5. Sign in wet ink with the actual date. Future-dated or undated signatures are rejected.
6. Submit off-peak (May through December). Processing is 2-3 weeks faster outside of tax season.
7. Use a CAA for pre-submission review and document certification, especially if you live outside the US.