Updated
W-7 Form Instructions: Line by Line Guide (2026)
What Is the W-7 Form and Who Files It in 2026?
Form W-7 is the IRS application used to request an Individual Taxpayer Identification Number (ITIN). It is a 2-page form published by the IRS and most recently revised in October 2024. Anyone required to file a US federal tax return but ineligible for a Social Security Number files Form W-7 to receive an ITIN.
7 categories of people file Form W-7: non-resident aliens with US-source income, resident aliens ineligible for an SSN, spouses of US citizens or resident aliens, dependents listed on a US tax return, foreign students and researchers, foreign investors with US withholding, and foreign owners of US LLCs filing Form 5472.
Companion pages: the Form W-7 Guide, the W-7 PDF download, and the complete W-7 submission guide.
How Do You Complete the W-7 Header Section?
The header sits above line 1 and contains 3 checkboxes that tell the IRS what kind of application is being filed. Select exactly one box.
- “Apply for a new ITIN”— first-time applicants.
- “Renew an existing ITIN”— prior ITIN holders whose number expired (3 years of non-use or middle digits 70-88).
- “Application type”— choose between Primary, Spouse, or Dependent. Each ITIN family member files their own Form W-7.
What Goes on Lines 1a Through 1d (Name and Birth Information)?
- Line 1a (Name): Enter the legal name exactly as it appears on the passport. Family name first, then given name and middle name. No nicknames, no spelling alternatives.
- Line 1b (Name at birth): If different from line 1a (for example, after marriage), enter the birth name. Otherwise leave blank.
- Line 1c (Applicant's mailing address): The address where the IRS will mail the CP565 notice. Use a foreign address if applying from outside the US.
- Line 1d (Foreign address): Required only if different from the mailing address. Used as a fallback if mail is undeliverable.
What Goes on Lines 2 Through 5 (Date of Birth and Citizenship)?
- Line 2 (Date of birth): Format mm/dd/yyyy. Match the passport date exactly. Mismatched dates trigger CP566 rejection.
- Line 3 (Country of birth):Use the country's current name; if borders changed, use the current name (Germany not West Germany; Russia not USSR).
- Line 4 (Country of citizenship): The country issuing the current passport. If dual-citizen, list both.
- Line 5 (Foreign tax ID number): Optional but recommended if assigned by the country of citizenship. Helps the IRS confirm identity.
What Are the 8 Reason Codes on Line 6 of the W-7 Form?
Line 6 is the most consequential field on Form W-7. The applicant must check exactly one of 8 reason boxes. The selected reason determines what supporting documents and attached forms the IRS expects.
| Code | Reason | Common Filer |
|---|---|---|
| a | Non-resident alien required to obtain ITIN for tax treaty benefit | Investor claiming reduced withholding |
| b | Non-resident alien filing a US tax return | Form 1040-NR filer |
| c | US resident alien filing a US tax return | Substantial-presence resident without SSN |
| d | Dependent of US citizen/resident alien | Child claimed on US return |
| e | Spouse of US citizen/resident alien | Joint-filing spouse |
| f | Non-resident alien student/professor/researcher | F, J, M, Q visa holder |
| g | Dependent/spouse of non-resident alien holding US visa | F-2, J-2, M-2 family member |
| h | Other (specify on the dotted line) | Exception filers (treaty, withholding, mortgage) |
Reason h requires a written explanation referencing the applicable exception (Exception 1, 2, 3, 4, or 5 from the IRS instructions).
What Do Lines 6a Through 6g Capture About Visa and Document Information?
- Line 6a (Country of residence): The country where the applicant currently lives. May differ from country of citizenship.
- Line 6b (Foreign tax ID): Country tax ID if assigned. Optional but speeds identity verification.
- Line 6c (US visa): Visa type (F-1, H-4, B-2, etc.), number, and expiration. Required for visa-based filers.
- Line 6d (Identification documents): Check the boxes for documents submitted. Passport is the only standalone document; without it, 2 documents are required.
- Line 6e (Previous ITIN/IRSN): Renewal applicants enter the prior ITIN here. Leave blank for new applications.
- Line 6f (Name under which prior ITIN was issued): For renewals where the name has changed.
- Line 6g (Name of college/university/company): Required for reason code f. Include length of stay.
What Are the 13 Acceptable Documents the W-7 Instructions List?
The IRS lists 13 acceptable documents in Publication 1915. A passport is the only document that satisfies both identity and foreign-status proof on its own. Without a passport, the applicant must submit 2 documents: one proving identity, one proving foreign status.
- Passport (standalone)
- US Citizenship and Immigration Services (USCIS) photo ID
- US Citizenship and Immigration Services visa
- US driver's license
- US state ID card
- Foreign driver's license
- Foreign voter registration card
- Civil birth certificate
- Medical records (under age 6)
- School records (under age 18, students only)
- National identification card
- Foreign military identification card
- US military identification card
Documents must be originals or certified copies issued by the originating agency. Notarized copies are not accepted. See the ITIN documents required guide for full detail.
How Do You Sign and Date the W-7 Form?
The signature block at the bottom of page 1 requires 3 entries. Unsigned forms are auto-rejected, no exceptions.
- Applicant signature. The applicant signs in black ink. Dependents under age 18 may have a parent or court- appointed guardian sign instead, with relationship noted.
- Date. Format mm/dd/yyyy, the day the form is signed.
- Daytime phone. A reachable phone number. The IRS does not call routinely but uses this if documents need clarification.
If a delegate prepares the form (a CAA or paid preparer), the delegate also signs the “Acceptance Agent's Use ONLY” section at the bottom of page 1.
Where Do You Send the Completed W-7 Form?
US Postal Service: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Couriers (FedEx, UPS, DHL): use the street address ITIN Operation, Mail Stop 6090-AUSC, 3651 S Interregional Hwy 35, Austin, TX 78741-0000. Two alternative submission channels skip the mail entirely: a Certifying Acceptance Agent or an in-person visit to one of 13 IRS Taxpayer Assistance Centers.
Full mailing-address reference lives on the W-7 mailing address page.
What Are the 6 Most Common W-7 Rejection Causes?
- Missing signature on the applicant or delegate line.
- Wrong reason code on line 6 relative to the documents and tax return attached.
- Notarized or photocopied identity documents instead of originals or issuer-certified copies.
- Name mismatch between Form W-7 and the passport.
- Missing Form 1040 or 1040-NR when no exception applies.
- Outdated form revision (use the October 2024 revision or later).
Full rejection diagnostic and remediation steps live on the ITIN rejection guide.
What Happens After You Submit the W-7 Form?
The IRS receives and logs Form W-7 within 1 to 3 weeks of mailing. Processing then takes 7 to 11 weeks in the off-season and 9 to 13+ weeks during peak filing (January-April). Once approved, the IRS mails a CP565 notice with the assigned ITIN. Rejected applications receive a CP566 explanatory notice.
Track progress and timelines on the ITIN processing time guide and the ITIN application status page.
Frequently Asked Questions About the W-7 Form Instructions
Need help completing Form W-7 correctly? Apply with a Certifying Acceptance Agent — $297 flat, ready in 7 days.