What is Form W-7: IRS Individual Taxpayer Identification Application

A W-7 form is used to request an individual tax identification number or ITIN for non-citizens who are not eligible to receive a social security number, but who must file a federal income tax return with the IRS for income from American sources.

Taxpayers of U.S. citizens: They oftentimes use social security numbers to identify themselves and their families to the Internal Revenue Service, better known as the IRS. But some citizens who have tax obligations in the United States are not allowed to receive a social security number. Instead, they can request the Individual Taxpayer Identification Number or ITIN, by submitting Form W-7 to the IRS.

Why ITIN is necessary

Generally, only people who are authorized to work in the United States can have a Social Security number. This includes U.S. citizens and non-U.S. citizens, such as U.S. citizens and permanent residents. These people use their social security numbers to identify themselves when filing their income tax returns.

But sometimes even unauthorized citizens must file tax returns in the United States if they have income from American sources, for example, or are entitled to a refund of the money withheld under a tax treaty.

Also, taxpayers who indicate the spouses or dependents of the citizens in the tax returns must provide them with identification numbers. In such situations, the identification numbers of individual taxpayers come into play.

Information about the W-7 form

Form W-7 requires the following information:

• The reason why the applicant needs an ITIN
• Name, postal address and, if different, foreign address of the applicant
• Applicant's date of birth and place of birth.
• The country where the applicant is a citizen.
• The tax identification number of the applicant, if he/she has one
• American visa number. If applicable, by the applicant
• Details of documents submitted to verify the identity of the applicant.

How to apply

The IRS points out that an ITIN should be used exclusively with federal income tax returns. Having one does not change a person's residence or immigration status and does not mean that a person is eligible to work in the United States. Also, it is generally not necessary to request an ITIN before you need to obtain a tax return. To subscribe, send:

• A full copy of the W-7 form
• The tax declaration required for the number.
• Identification is valid for the person who needs the number.

Valid identity documents

To receive an ITIN, a person's identity card must prove their identity and "foreign state," or they must determine that the person is not a United States citizen. A valid passport or a certified copy of a passport proves both. If you do not have a passport, you must provide at least two of the following documents. Some of them only offer proof of identity; others demonstrate foreign status and identity:

• United States Citizenship and Immigration Services photo I.D. card (foreign status and identities)
• Visa issued by the State Department (foreign status and identity)
• American foreign driver's license (Identity only)
• American military identity card (Identity only)
• Foreign military identity card (foreign status and identity)
• The national identity card of a foreign country (foreign status and identity)
• Driver identity card issued by a U.S. state (State and foreign identity)
• Registration card for foreign voters (state and foreign identities)
• Foreign birth certificate (identity; if the certificate comes from a foreign country, foreign status, and identity)
• Medical certificate for children under 6 (identity; if the certificate comes from a foreign country, a foreign state and an identity)
• School documents for children under 14 or 18, if they are still students (identity; if the certificate comes from a foreign country, their status, and their foreign identity)

The IRS reviews the W-7 and, if it approves the request, assigns an ITIN and processes the tax return.

Submit the form

A tax return with one or more W-7 forms cannot be submitted electronically. You can send it personally to any IRS taxpayer assistance center that personally reviews documents; larger cities have these support centers, and there is at least one center in each state.