Form W-7, line by line, without the guesswork
Form W-7 is the one-page application for an ITIN. The form is short; the rules behind it aren't. Picking the wrong reason box, or leaving one line empty, can cost you a rejection notice and another two months. Applying from ? Here's how to get it right first time.
Three checks before you fill in a single box
- You can't get an SSN. If you have a Social Security number, or are eligible for one, don't file W-7. If the Social Security Administration has refused you one, attach its denial letter. With an SSN application still pending, wait.
- You have a federal tax purpose. A US return to file, a treaty rate to claim, or another rule that needs your number. Not sure? Start with our ITIN guide, which has a four-question check.
- You have the right revision. These steps follow the December 2024 Form W-7 and its instructions, which the IRS still links as current. The PDF is fillable: type, print, then sign by hand.
Owners of a US LLC living abroad rarely need this form for the company. The LLC's tax number is an EIN, issued on Form SS-4 with "Foreign" on line 7b. See the EIN without an SSN guide.
Which reason box is yours?
Tick exactly one, even when renewing. If two fit, the IRS asks for the one that best explains why you're applying. Choose the line that sounds like you.
Every line, in the order you meet it
One rule covers the whole form: write "N/A" in every section that doesn't apply. The instructions say don't leave any section blank; line 4 alone needs three separate entries.
Who can sign, and how
You sign it yourself, with an original signature. A parent or court-appointed guardian may sign for a dependent under 18 who can't. Anyone else needs a Form 2848 power of attorney attached, and that includes a spouse signing for a spouse. Powers of attorney must be in English, or come with a certified translation. If you can't write your name, sign with a mark such as an X in front of a witness who also signs.
The box at the bottom marked "Acceptance Agent's Use ONLY" is for the agent's name, office code and EIN. Leave it to them.
The five exceptions: apply without a tax return
Normally the ITIN is issued only with the return it's needed for. These five cases let you apply at any time with a supporting letter or contract instead. Tick box h (and box a or f for a treaty claim), then write the exception on the dotted line, for example "Exception 1d-Pension Income" or "Exception 3-Mortgage Interest". In every case the withholding or reporting must happen in the current tax year.
Passive income with withholding or a treaty rate
1a partners in a partnership investing in the US; 1b and 1c interest-bearing US bank deposits; 1d pensions, annuities, rents, royalties or dividends paid to you.
Wages, grants, gambling
2a wages or honoraria at a treaty rate; 2b and 2c scholarships and grants; 2d gambling winnings at a treaty rate.
A US home mortgage
You hold a home mortgage loan on property in the US and the lender reports the interest.
Selling US real estate
You're a party to a sale of US real property by a foreign person, where the buyer withholds.
T.D. 9363 e-filing
You're the non-US representative of a foreign corporation who needs an ITIN to meet its e-filing duties.
If you have to file a federal return anyway, Exception 1 isn't open to you: attach the return instead. The IRS publishes filled-in examples for each exception in Publication 1915.
Build your envelope
Answer three questions and the list writes itself. Everything comes from the instructions' "How To Apply" and supporting documentation sections.
Documents must be current when you submit; the postmark date decides. A passport that expires while the IRS is still processing your application still counts, because the date you submitted it is what matters. A copy is certified only when the issuing agency, or a US embassy or consulate, certifies it with an official seal. A notary's stamp doesn't qualify, except for spouses and dependents of US military personnel overseas.
Where Form W-7 goes
By post to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. By courier to Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000. Staple the W-7 to the front of the return. Leave the SSN box on the return empty; the IRS writes the ITIN in.
In person at an IRS Taxpayer Assistance Center in the US that offers ITIN document review, by appointment on 844-545-5640. Through an agent: a Certifying Acceptance Agent, in the US or abroad, can review the form and your passport and hand the passport straight back. The ITIN guide compares the four routes and shows whether the IRS lists agents in your country.
Allow 7 weeks for a reply, or 9 to 11 weeks from abroad or between 15 January and 30 April. The IRS's processing status page said on 6 November 2026 that it was working on W-7s received in October 2026.
Eight mistakes the instructions warn about
Questions about Form W-7
Can I file Form W-7 online?
Do I need Form W-7 to get an EIN for my LLC?
Which box do I tick if I'm filing Form 1040-NR?
Can I send a scan or a photocopy of my passport?
Is there a fee for Form W-7?
How do I renew with Form W-7?
Also useful: US LLC for founders abroad, Form 5472 and tax ID numbers by country.
Changelog
13 November 2026: first published, from Form W-7 and its instructions (both Rev. December 2024), the IRS ITIN pages of October 2026 and the processing status page of 6 November 2026.
The company side needs no W-7 at all.
We form your Wyoming LLC for US$181.40 in year one, all in, and apply for its EIN with no SSN or ITIN.