Form W-7 ITIN Application | IRS Certified Assistance for Non-U.S.

If you need a United States taxpayer identification number, and you do not already hold a Social Security Number, you first need to file IRS Form W-7. This form is used to apply for an Individual Taxpayer Identification Number (ITIN), and is essential in fulfilling any U.S. tax obligations. Nonresident aliens, foreign nationals, U.S. investors, and dependents of U.S. taxpayers, need to make sure they understand the W-7 process in order to avoid penalties.

What is IRS Form W-7?

Form W-7 is the official IRS request for an ITIN. An Individual Taxpayer Identification Number, is a number assigned to persons who need to fulfill tax obligations but do not qualify for a Social Security Number. Such tax obligations may arise from filing a tax return, generating an income, and/or claiming the benefits of some tax treaty.

The ITIN is an assurance that the IRS guarantees the proper allocation and processing of tax obligations for foreign nationals, and others who have income in the United States but do not have an SSN.

Who Needs an ITIN?

You may need to apply for an ITIN if you fall into one of the following categories:

• Nonresident aliens required to file a U.S. tax return under U.S. law or treaty provisions.
• Spouses or dependents of U.S. citizens or resident aliens listed on a joint tax return or claimed for tax benefits. 
• Foreign investors, business owners, or property holders who earn U.S.-sourced income.
• Undocumented immigrants who wish to file U.S. tax returns to comply with tax law or demonstrate residency for future legal purposes.

How to Apply Using Form W-7

Submitting a W-7 application for an ITIN means that you must present proof of identity and foreign status. Acceptable documents include:

• Passport (most widely accepted single document)
• National identity card with photo containing name, current address & expiration date
• U.S. or foreign driver’s license
• Birth certificate (for dependents)

Methods of Submission

There are several ways to send your W-7 application such as:

• By mail – Form W-7 with your original identification documents or certified copies of identification must be sent to the ITIN Operations office of the IRS.
• Through an IRS Certified Acceptance Agent (CAA) – This type of agent will check your documents, and with your permission, will file the application on your behalf without the need to send original copies.
• In person at select IRS offices – Specific offices of the IRS Taxpayer Assistance Centers will accept W-7 applications for which an appointment has been made.

Common Scenarios for Filing

• In many situations, if you are married to a U.S. citizen or resident spouse and are filing with them, you will not have a Social Security number.
• Claiming dependents living outside the US for the purposes of tax credits.
• Renewing an expired ITIN is necessary before filing your tax return to avoid undue delays – tax return is an essential document for ITIN filing.

Professional Assistance for W-7 Filing

Completing the W-7 form can be intricate, especially when the supporting documents required depend on your personal circumstances. Retaining an IRS Certified Acceptance Agent (CAA) has many valuable benefits:

• Avoid mistakes – Make sure forms are filled out correctly the first time.
• Document verification – CAAs can certify passports and identification so that you don’t have to send out the original documents.
• Faster processing – Minimize chances of rejection that results in prolonged processing time.

Processing Time & Follow-up

As per the IRS guidelines, after W-7 has been submitted, the organization spends around 7 to 11 weeks for the processing of the documents. This can be around the time that tax filing is very popular, the processing time might increase.

To track the status of your ITIN application, you are provided a specific telephone number in your application instructions through which you can directly call the IRS.

For any professional assistance, reach out to Dimov Audit today.

FAQs

Who is eligible to file Form W-7?

Anyone who needs a U.S. taxpayer ID but doesn’t qualify for an SSN—e.g., nonresident aliens, certain spouses/dependents, and foreign investors with U.S. income.

How long does it take to get an ITIN?

Typically 7–11 weeks after submission, longer during peak filing season.

Can I file Form W-7 electronically?

No—submit by mail, through a Certified Acceptance Agent (CAA), or in person at select IRS offices.

What documents do I need for Form W-7?

Proof of identity and foreign status, usually a passport; alternatives include a national ID, driver’s license, or a dependent’s birth certificate.

Can I use a foreign passport as identification?

Yes—a valid, unexpired foreign passport is the most widely accepted single document.

Do ITINs expire?

Yes—ITINs expire if not used on a tax return for three consecutive years; renew before filing to avoid delays.

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