A nine-digit individual taxpayer identification number issued by the IRS to people who need a U.S. taxpayer number for federal tax purposes but are not eligible for a Social Security number. It is for tax purposes only.

Do I have to attach a tax return to Form W-7?

Usually yes. The form says that if you tick box b, c, d, e, f or g you must file a U.S. federal tax return with it unless you meet one of the exceptions listed in the instructions. Box a and some box f cases use the exceptions route through box h.

Which identity document should I send?

A current passport is the only document that proves both identity and foreign status on its own. Otherwise you need two documents from the IRS list. Documents must be originals or copies certified by the issuing agency.

How long does it take to get an ITIN?

The instructions give about 7 weeks, or 9 to 11 weeks from January 15 to April 30 or if you apply from overseas.

Yes. An ITIN not used on a federal tax return for three consecutive tax years expires on December 31 of the third year. You renew it with a new Form W-7.

Can I fill it in on this site for free?

Filling it in on screen is free. Downloading the finished PDF requires a paid plan, as with every tool on this site. The blank form is always free at irs.gov/FormW7, and the IRS does not charge for issuing an ITIN.

Fill Out Form W-7 Online: Apply for an ITIN (Step-by-Step, 2026)

Short answer: Form W-7 is the application for an ITIN, the U.S. taxpayer number for people who need one for federal tax purposes but cannot get a Social Security number. In most cases you send it together with your U.S. tax return and your identity documents to the IRS ITIN Operation in Austin, Texas. The blank form is free on irs.gov; you can also fill it on screen here.

PDFConverter2 is an independent website. It is not affiliated with the IRS or any government agency. This guide summarizes the official form (Rev. December 2024) and its instructions and is not tax advice. Read the full instructions at irs.gov/FormW7 before you send original documents anywhere.

Who uses it

The form itself says it is for individuals who are not U.S. citizens or permanent residents, and that you should not submit it if you have, or are eligible for, an SSN. Common situations:

a nonresident who must file a U.S. return (for example Form 1040-NR) to report U.S. income or claim a refund;
a nonresident who needs an ITIN to claim a tax treaty benefit;
the spouse or dependent of a U.S. citizen or resident who is listed on a U.S. return;
a nonresident student, professor or researcher;
the spouse or dependent of a nonresident visa holder.

An ITIN does not give a right to work in the United States and does not change immigration status.

Choosing the reason box (a–h)

Tick exactly one application type (new or renew) and the reason that fits:

a — nonresident alien claiming a tax treaty benefit. You must also tick h and enter the treaty country and article.
b — nonresident alien filing a U.S. federal tax return.
c — U.S. resident alien under the days-present (substantial presence) test, filing a return.
d — dependent of a U.S. citizen or resident alien; enter the relationship and that person's name and SSN or ITIN.
e — spouse of a U.S. citizen or resident alien; enter that person's name and SSN or ITIN.
f — nonresident student, professor or researcher filing a return or claiming an exception.
g — dependent or spouse of a nonresident alien holding a U.S. visa.
h — other; describe the reason and note the exception you claim on the dotted line.

If you tick b, c, d, e, f or g, a federal tax return must go with the application unless you meet an exception from the instructions' tables.

Lines 1a to 6g

1a: your legal name exactly as on your documents and your tax return. 1b: name at birth, if different.
2: your mailing address, in any country. The IRS sends the ITIN notice and returns your original documents here, so use an address where post reliably reaches you.
3: your permanent address outside the United States, if different from line 2. No P.O. box. The instructions require a foreign address for reason b.
4: date of birth (month/day/year) and place of birth. 5: gender.
6a: country or countries of citizenship. 6b: foreign tax identification number, if your country issued one.
6c: U.S. visa type, number and expiration date, if you have a visa.
6d: the identity document: type, issuer, number, expiration date and date of entry into the United States.
6e / 6f: whether you were ever issued an ITIN or an IRS number (IRSN), and that number.
6g: for reason f and some business visitors, the school or company, city, state and length of stay.

The instructions say to enter "N/A" in sections that do not apply rather than leaving them blank.

Identity documents

A current passport is the only stand-alone document. Without one, you need two documents from the IRS list, such as a national identity card, a U.S. visa, a USCIS photo ID or a foreign voter registration card. They must be originals or copies certified by the issuing agency; ordinary notarized photocopies are not enough. Dependents have extra rules, including proof of U.S. residency and, for passports, a U.S. date of entry.

Common mistakes

Sending W-7 without the tax return when no exception applies.
Names that do not match across the W-7, the documents and the return.
Expired or uncertified copies of identity documents.
Ticking box a without box h, or leaving out the treaty country and article.
A dependent's passport without a U.S. entry date.
Using an expired ITIN on a return instead of renewing it first.

Where to send it and what happens next

By mail: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Do not use the address in your tax return instructions.
By private delivery service: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000.
In person: at a designated IRS Taxpayer Assistance Center by appointment, or through an Acceptance Agent or Certifying Acceptance Agent, who can verify documents so you do not have to mail originals. Private agents may charge for their service; the IRS itself does not charge for an ITIN.

Processing takes about 7 weeks, or 9 to 11 weeks between January 15 and April 30 or for overseas applications. Original documents are returned to the mailing address on line 2. Once issued, an ITIN that is not used on a return for three consecutive tax years expires at the end of the third year.

Form W-8BEN: what a foreign individual gives a U.S. payer; line 5 asks for an SSN or ITIN where required.
Form 8843: the statement students and other exempt individuals file to exclude days of U.S. presence.
Form SS-4: EIN for a business, a different number from an ITIN.

Filling it here

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