Important: An ITIN is for tax purposes only. It does not entitle you to Social Security benefits; nor does it change your immigration status or right to work in the United States.
What is Form W-7: Application for IRS Individual Taxpayer Identification Number?
What is Form W-7?
You file Form W-7 if you need an ITIN (Individual Taxpayer Identification Number). The IRS uses an ITIN for people who need to file or be included on a U.S. tax return, but do not have, or are not eligible to get a Social Security Number (SSN).
Any individual who is not eligible for a SSN, but needs an ITIN in order to file or be included on a U.S. tax return needs to file form W-7. Here are some specific examples:
- A non-resident alien individual eligible to get the benefit of reduced withholding under an income tax treaty
- A non-resident alien individual not eligible for an SSN who is required to file a U.S. tax return, or is filing a U.S. tax return only to claim a refund
- A non-resident alien individual not eligible for an SSN who elects to file a joint tax return with a spouse who is a U.S. citizen or resident alien
- A U.S. resident alien who files a U.S. tax return but is not eligible for an SSN
- An alien spouse claimed as an exemption on a U.S. tax return who is not eligible for an SSN
- An alien individual eligible to be claimed as a dependent on a U.S. tax return but who is not eligible to get an SSN
- A non-resident alien student, professor, or researcher who is required to file a U.S. tax return but who is not eligible for an SSN, or who is claiming an exception to the tax return filing requirement
- A dependent/spouse of a nonresident alien U.S. visa holder, who is not eligible for an SSN
The IRS requires that you mail in form W-7 with your return; it cannot be e-filed. You can use TurboTax to complete your tax return, but you'll have to print and complete Form W-7 from the IRS links below, as TurboTax does not include it.
Get a copy of this form to fill out by going to Application for IRS Individual Taxpayer Identification Number.
For instructions on how to fill out and file Form W-7, see Form W-7 Instructions.