Purpose of the W-7

The IRS issues ITIN's to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for social security numbers ("SSNs"). A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Who Must Apply

Any Individual who is not eligible for a SSN but who must furnish a taxpayer identification number must apply for an ITIN at Create Application. Some examples include the following:

• A nonresident alien required to file a U.S. tax return
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
• A dependent or spouse of a U.S. citizen/resident alien
• A nonresident alien student, professor or researcher who is required to file a U.S. tax return or is claiming an exemption to filing a return
• A dependent or spouse of a nonresident alien visa holder

How To Apply

Individuals may apply at https://www.itinformw7.com/Application.html by filling out the application, printing and signing the finalized W-7 Form.

Where to Submit the Application

You must mail your package to:

Internal Revenue Service

ITIN Operations

P.O. Box 149342

Austin, TX 78741-9342

or if using an overnight private delivery service:

Internal Revenue Service

ITIN Operations

Mail Stop 6090-AUSC

3651 S. Interregional, Hwy 35

Austin, TX 78741-0000