If applying for a taxpayer identification number from the USA overwhelms you because you’re ineligible for a Social Security Number, you’re not alone. If you fall within the category that owes federal taxes to America, you will need to fill out an Individual Taxpayer Identification Number, also known as W-7, which is a form that is approved by the IRS. Identifying yourself as a nonresident alien, a foreign investor, or a U. S. taxpayer dependent is inconsequential, the W-7 filing process is critical to understand.
What is IRS Form W-7?
If you need to apply for an ITIN number, form W-7 will serve as the first step in the process. An ITIN is a Tax Identification Number assigned to foreign nationals who need to file an income tax return or a non-resident taxpayer who gains a tax benefit from a tax treaty.
The IRS Form W-7 is completed by applicants who do not have the social security number and are Non Resident Foreigners to the USA who have income above a certain threshold which need to be tracked along with the tax claims.
Who Needs an ITIN?
If you fall under the following categories, then you will need to apply for an Tax Identification Number:
- Non Resident aliens entitled to U.S. tax return under U.S. law or treaty.
- Spouses or dependents of United States citizens or resident aliens who are filed as dependents on a joint tax return or who claim tax benefits.
- Foreign investors, business proprietors, or holders of real estate who receive income from the United States.
- Undocumented immigrants who intend to file tax returns to comply with the United States tax law and demonstrate residency for legal purposes.
How to Apply Using Form W-7
When applying for an ITIN, the applicant needs to provide supporting documents that prove identity and claim the status of foreign national. Acceptable documents are:
- Passport (most recognized as a stand alone document)
- National identification document with a photo and name, current address and expiry date
- Driver’s license either US or foreign issued
- Birth certificate for dependents
Method of Submitting Applications
You may submit your W-7 application using any of the following methods:
- By post – Complete W-7 and submit along with the original of your proof of identity as well as identification documents (or certified copies) to the ITIN Operations office of the IRS.
- Through an Acceptance Agent certified by the IRS (CAA) – The CAA is authorized to confirm the documents and submit the application on your behalf without the need to send original copies.
- In person at designated IRS branches – Certain IRS Taxpayer Assistance Center on an appointment basis accepts W-7 for in person submission.
Common Scenarios for Filing
- Filling return copies with the W-7 application of US citizen or resident spouse and lacking an Individual Taxpayer Identification Number.
- Claiming dependents living abroad in order to qualify for tax credits.
- Renewing pending ITINs to avoid unnecessary delays in tax return.
Professional Assistance for W-7 Filing
Assistance with W-7 paperwork can be cumbersome since it can be time-consuming to gather all the required documentation. There are lots of benefits to using Dimov Tax, an IRS Certified Acceptance Agent, such as:
- It can ensure forms are completed correctly the first time and avoid mistakes in configuration.
- CAAs are able to authenticate passports and ids, saving time the clients would spend mailing the documents.
- Easier ITIN approvals and decreased chances of delays/additional documents are needed.
Reach out to our expert team today for 360 degree support.
Processing Time & Follow-up
On average, the IRS takes W-7 requests between 7 to 11 weeks to process. This is not the case for tax season, where the time can be much longer.
To find out the up-to-date status of your ITIN application, dial the IRS Number that is provided in your application instruction pamphlet.
FAQs
Who is eligible to file Form W-7?
Anyone without an SSN who needs a U.S. tax ID for filing or treaty benefits—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, longer during peak tax season.
Can I file Form W-7 electronically?
No—submit by mail, at an IRS Taxpayer Assistance Center (by appointment), or through a Certified Acceptance Agent (CAA).
What documents do I need for Form W-7?
Proof of identity and foreign status (e.g., passport or approved ID combo) plus a valid federal tax return or exception documentation.
Can I use a foreign passport as identification?
Yes—a valid passport is the preferred single document (original or issuing-agency certified copy).
Do ITINs expire?
Yes—if not used on a U.S. return for three consecutive years; renew by filing a new W-7 with supporting documents.