# Form W-7 

URL: https://pdf.net/pdf-forms/tax-forms/form-w-7
Category: Tax Forms
Attributes: Monthly top‑searched, Trusted by accountants, Official IRS form, Filed annually

Form W-7, or Application for IRS Individual Taxpayer Identification Number, is used to apply for or renew an ITIN for people who need a U.S. taxpayer number but aren't eligible for a Social Security number.

Our editable Form W-7 lets you fill out everything in your browser and download a clean copy to attach to your return, so there’s nothing to install.

## Versions

- 2024 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/e41f49214c757a513c2a14ade5d5554c0061a846.pdf)

## How to Fill Out Form W-7

1. Open the fillable Form W-7
2. Choose your reason for applying
3. Enter your name, mailing address, and birth details
4. Note your identification document information
5. Sign and date the form

## Facts

### What Is Form W-7 Used For?

Form W-7, Application for IRS Individual Taxpayer Identification Number, is used by everyone who must file or be listed on a U.S. tax return for federal tax purposes but can't get a Social Security number. This is how the IRS issues a nine-digit ITIN. The same procedure covers a Form W-7 ITIN renewal for numbers that have expired.

### Who Should Use Form W-7?

Anyone who needs a U.S. taxpayer number for federal tax purposes but isn't eligible for a Social Security number should use Form W-7. That includes nonresident aliens filing a return, resident aliens who meet the substantial presence test, and dependents or spouses claimed on someone else's return. If you qualify for a Social Security number, apply for that instead.

### When Is Form W-7 Due?

There's no standalone Form W-7 due date. If you are applying for an ITIN because you need one for a federal tax return, you generally submit Form W-7 with that return. Renewal applications should also be submitted with the federal return when the ITIN is needed for filing. 

### What Happens If Form W-7 Is Not Submitted?

If Form W-7 is not submitted and you file a return without a valid ITIN when one is required, the IRS could process it, but it may be rejected or delayed, refunds may be held, and certain tax benefits may be denied until the ITIN is issued or renewed. Submitting Form W-7 ahead of tax season avoids all three of these problems.

### How and Where Do I File Form W-7?

You file Form W-7 by mailing a completed copy with original or certified identity documents and your tax return to the IRS ITIN Operation in Austin, Texas. You can also apply in person at an IRS Taxpayer Assistance Center, or work with a Certified Acceptance Agent who can authenticate your documents so you never have to mail the originals.