First-time ITIN applications. If you’re applying for a new ITIN, complete and attach Form W-7 to your tax return when you file the tax return for which the ITIN is needed. If you’re unable to file your tax return by the due date, you must file an application for an extension of time to file. Failure to timely file the tax return with a complete Form W-7 and required documentation may result in the denial of refundable credits and the American opportunity tax credit, if you otherwise qualify. Don’t file your tax return without Form W-7.
