Where do I mail Form W-7?

Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. With a private courier, use ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000. Do not use the address in your tax return instructions: the whole package goes to the ITIN Operation.

Can I send a notarized copy of my passport?

No. The IRS accepts originals, or copies certified by the agency that issued the document (for many countries, the embassy or consulate). Notarized copies are accepted only for spouses and dependents of U.S. military personnel applying from overseas. To keep your passport, apply in person at an IRS Taxpayer Assistance Center or through a Certifying Acceptance Agent.

What do I write when a line does not apply?

The instructions ask for "N/A" in every section that does not apply, instead of leaving it blank: for example a middle name you do not have, line 1b when your name never changed, or line 6c when you have no U.S. visa.

Can I e-file my tax return with a new ITIN?

Not in the calendar year the ITIN is issued. The first return goes on paper with the W-7. From the next calendar year you can e-file, including prior-year returns.

Do I need an Acceptance Agent?

No. Anyone can mail Form W-7 directly to the IRS for free. A Certifying Acceptance Agent can check your original documents and hand them back on the spot, which saves mailing your passport, but agents charge a fee. IRS Taxpayer Assistance Centers do the same for free, by appointment (844-545-5640).

Form W-7 instructions, line by line

Plain-English Form W-7 walkthrough: reason boxes a-h, the exceptions that skip the tax return, which documents to send, N/A rules, and where to mail it.

Last updated: 2026-10-31

An ITIN is a nine-digit IRS number for people who need to deal with U.S. federal taxes but cannot get a Social Security number. Form W-7 is a single page. Most rejections come from the parts around it: the wrong reason box, a missing tax return, or documents the IRS does not accept.

Sample Form W-7 packet: guide, answer sheet and the pre-filled IRS Form W-7 — Pages from a sample packet made by our wizard, with made-up data.

Before you start

No SSN, and not eligible for one. Green card holders and anyone with U.S. work authorization must apply for an SSN instead (Form SS-5). If the Social Security Administration turns you down, attach its denial letter.
A federal tax reason. A return to file, a spouse or dependent claimed for a tax benefit, a treaty benefit, or a U.S. payer that must report to the IRS.
One form per person. You, your spouse and each child file separate W-7s, attached to the same return.

Not sure? Take the free ITIN check.

Application type

Tick Apply for a new ITIN, or Renew an existing ITIN if yours expired. An ITIN expires when it is not used on a federal return for three tax years in a row (on December 31 of the third year), and ITINs issued before 2013 that were never renewed have expired. Renew only when the ITIN goes on a return again.

Reason boxes a-h

Each box: who it is for — whether a tax return goes in with the W-7.

a: Nonresident claiming a tax treaty benefit — No: also tick h and name Exception 1 or 2
b: Nonresident filing a U.S. return (Form 1040-NR) — Yes
c: U.S. resident by days present, without work permission — Yes, plus date of entry
d: Dependent of a U.S. citizen or green card holder — Yes, plus relationship and the U.S. person's name and SSN/ITIN
e: Spouse of a U.S. citizen or green card holder — Yes, plus the U.S. spouse's name and SSN/ITIN
f: Nonresident student, professor or researcher — Yes, unless claiming Exception 2
g: Spouse or dependent of a nonresident visa holder — Yes, plus date of entry and a copy of the visa
h: Other: bank, broker, mortgage, property sale — No, when an exception applies

Since 2018, a spouse or dependent (boxes d, e, g) gets an ITIN only when claimed on the return for an allowable tax benefit: a joint return, head of household, qualifying surviving spouse, the credit for other dependents, the child and dependent care credit, the American opportunity credit or the premium tax credit. Otherwise they must be filing their own return.

The exceptions (no tax return)

Next to box h, write the exception in the IRS format, for example "Exception 1d-Pension Income":

Exception 1: passive income with third-party withholding: partnership income (1a), interest on a U.S. bank account (1b, 1c), pensions, annuities, rents, royalties or dividends from a U.S. payer (1d). Send the bank's or payer's letter.
Exception 2: treaty-exempt wages (2a, with Form 8233), scholarships with a treaty claim (2b) or without one (2c), gambling winnings through a casino agent (2d).
Exception 3: mortgage interest on a U.S. home loan.
Exception 4: a foreign person selling U.S. real estate (FIRPTA, Forms 8288).
Exception 5: a foreign corporation's representative under T.D. 9363.

Line by line

1a Name. Exactly as on your passport or ID. Every tax return will have to match it.
1b Name at birth. Only if different; otherwise "N/A" in all three boxes.
2 Mailing address. Where the ITIN letter goes and your documents come back. Use a U.S. Postal Service P.O. box only if mail is not delivered to your street address; never a box run by a private company.
3 Foreign address. Where you normally live abroad, even if the same as line 2. Moved to the U.S. for good? Write only the country. Box b needs a full foreign address.
4 Birth. Date as MM/DD/YYYY; country of birth; city is optional.
6a Citizenship. Full country name, no abbreviations.
6b Foreign tax ID. Your home country's tax number if it issued one, or "N/A".
6c U.S. visa. Type, number and expiration (e.g. "F-1 123456 08/31/2028"), or "N/A".
6d Documents. The first document's type, issuer, number, expiration, and your date of entry into the U.S. (or "Never entered the United States"). List extra documents on a separate sheet headed with your name and "Form W-7".
6e / 6f Previous ITIN or IRSN. Renewals must show the old number and the name it was issued under.
6g. Students and researchers (box f), or anyone here temporarily for business: school or company, city and state, length of stay.
Signature. Sign in ink. For a child under 18, a parent or court-appointed guardian signs and ticks the box; anyone else needs Form 2848.

Documents

A valid passport (or a copy certified by the issuing agency) is the only document that works alone. Otherwise send at least two of the 13 accepted documents, together proving identity and foreign status, at least one with a photo (not required under 14, or under 18 for students). A birth certificate is required for anyone under 18 without a passport. Dependents (box d) must also prove U.S. residency: a passport with a U.S. entry date, or a U.S. school or medical record, state ID, driver's license or visa. Everything must be current, and notarized copies are not accepted.

Where and how long

Mail the W-7, the return (or exception documents) and your originals to the ITIN Operation in Austin, or go in person to an IRS Taxpayer Assistance Center (appointment: 844-545-5640) or a Certifying Acceptance Agent. Allow 7 weeks, or 9-11 weeks between January 15 and April 30 or from abroad. Mailed originals come back within about 60 days.

Let the wizard fill it in

The W-7 wizard picks the reason box and exception, writes "N/A" where the IRS wants it, pre-fills the official form, lists the documents for your situation and prints the address. Tax ID and document numbers are left for you to write by hand. $39 per applicant, and no agent fees.

Self-prepared application; not tax or legal advice. We are not an IRS Acceptance Agent. Not affiliated with the IRS. Sources: Form W-7 (Rev. December 2024) and its instructions; IRS, About Form W-7.