Form W-7

Everything you need to know about the W-7 form

What documents do I need to submit with a W-7?

You must include documentation that proves both your identity and your foreign status. A valid passport is the simplest option because it satisfies both requirements in a single document.

If you do not have a passport, you need two separate documents — one for identity and one for foreign status. Accepted documents include:

• National identification card (must show name, photo, address, date of birth and expiration date)
• U.S. or foreign driver's license
• Civil birth certificate (required for dependents under 14)
• Foreign military identification card
• U.S. visa issued by the Department of State

All documents must be originals or certified copies from the issuing agency. The IRS does not accept notarized copies.

Can I submit Form W-7 online?

No. The IRS does not allow Form W-7 to be submitted electronically. Because the application requires the verification of original identification documents (like a passport), you must use one of the following physical methods:

• By Mail: Send your Form W-7, tax return and original documents to the IRS Austin Service Center. (Originals are typically mailed back within 60 days.)
• In Person: Visit a designated IRS Taxpayer Assistance Center. They can verify your documents on-site and return them to you immediately. (Note: Appointments are required.)
• Via Acceptance Agent: Use an IRS-authorized Certifying Acceptance Agent (CAA). They are authorized to verify your documents so you don't have to mail the originals.

Can I file a W-7 without a tax return?

In most cases, no. The IRS requires you to attach a completed federal tax return (Form 1040 or Form 1040-NR) to your W-7 application.

However, exceptions exist. You may submit Form W-7 without a return if you are claiming benefits under an income tax treaty, have U.S.-source income subject to third-party withholding or meet another IRS-recognized exception. Each requires alternative documentation instead of the return.

How much does it cost to file a W-7?

There is no IRS fee for filing Form W-7 or applying for an ITIN. The form is free to download at . If you use a Certifying Acceptance Agent or professional tax preparer, their service fees will vary.

How long does it take for a W-7 to be approved?

Standard processing takes about seven weeks. During peak season (January 15 through April 30) or if you apply from overseas, it can take 9 to 11 weeks.

After a decision, the IRS sends one of three notices. A CP565 means your ITIN has been assigned. A CP566 means additional information is needed. A CP567 means your application was rejected and must be resubmitted.

What's the difference between a W-7 and a W-9?

These forms serve very different purposes. Form W-7 is an application submitted to the IRS to obtain an ITIN for individuals who are not eligible for an SSN but have a federal tax obligation.

Form W-9 is not submitted to the IRS. It is given to a business or payer so they can collect your taxpayer identification number for reporting purposes. If you have an ITIN, you would enter it on a W-9 when requested.

What are common W-7 application errors?

Mistakes on Form W-7 are a frequent cause of delays and rejections. The most common issues include:

• Leaving required fields incomplete, especially the reason for applying (boxes a through h)
• Submitting photocopies or notarized copies instead of originals or certified copies
• Failing to attach a federal tax return when one is required
• Providing identity documents that do not match the name on line 1a
• Forgetting to sign and date the form

Review each section before submitting and confirm your name matches across all documents to avoid delays.

When does an ITIN expire?

An ITIN expires if it has not been used on a U.S. federal tax return at least once in the previous three consecutive tax years. ITINs assigned before 2013 that were never renewed have also expired.

Need your ITIN application ready quickly?

To apply for or renew your ITIN, simply choose the W-7 form and fill in your information to create a complete and accurate application for your tax needs.

Check out other tax form templates.

New to applying for an ITIN?

If this is your first time applying for an ITIN, you probably have questions. What documents do you need? How do you submit your form? Can your application be corrected after submission? This guide answers all your key questions and gives you the confidence to complete your W-7 accurately and efficiently.

Read our guide to W-7 forms for first-time applicants.