What Is Form W-7? The ITIN Application Form Explained
Form W-7 is the IRS application for an ITIN. Learn what each reason box means, what to attach and where the form goes in 2026.
What is Form W-7?
Form W-7 is the Application for IRS Individual Taxpayer Identification Number. Foreign individuals who need a U.S. tax number but cannot get a Social Security Number use it to request an ITIN, to renew one, or to apply for a spouse or dependent. The form asks why you need the number and must be sent with proof of identity.
1The reason boxes
| Box | Who it is for |
|---|---|
| a | Non-resident alien claiming a tax treaty benefit |
| b | Non-resident alien filing a U.S. federal tax return |
| c | U.S. resident alien filing a U.S. federal tax return |
| d | Dependent of a U.S. citizen or resident alien |
| e | Spouse of a U.S. citizen or resident alien |
| f | Non-resident alien student, professor or researcher |
| g | Dependent or spouse of a non-resident alien holding a U.S. visa |
| h | Other, used with the IRS exceptions |
2What you attach
- A federal tax return, unless you qualify for an exception.
- Your passport, or two other accepted identity documents.
- Any letter or document that supports the reason or exception you selected.
3Details that cause delays
- Write your name exactly as it appears in your passport.
- Enter your foreign address in full, because the IRS mails the ITIN notice to the address on the form.
- Use the current revision of the form.
- Sign and date the form yourself.
4Where the form goes
You can mail it to the IRS ITIN Operation in Austin, Texas, take it to an IRS Taxpayer Assistance Center in the United States, or apply through a Certifying Acceptance Agent. An agent adds a certificate of accuracy, so you do not send your passport.
5After you apply
If the application is approved, the IRS mails notice CP565 with your ITIN. Notice CP566 asks for more information, and CP567 is a rejection.
Official sources
- IRS: About Form W-7
- IRS: Instructions for Form W-7
- IRS: Individual Taxpayer Identification Number (ITIN)
Be Filing Inc is an IRS Certifying Acceptance Agent. This guide is general information, not legal or tax advice, and rules can change. Last reviewed in November 2026.
Quick questions, answered
Short, direct answers. If yours is not here, NIA or our team will help.
Ask on WhatsAppIs Form W-7 free?
Yes. The IRS does not charge a fee to process Form W-7.
Which box do most non-resident business owners select?
It depends on your situation. Many select box b with a tax return, or box a or h with an exception.
Can I file Form W-7 without a tax return?
Only when one of the IRS exceptions applies and you attach the documents that exception requires.
How long does the IRS take to process Form W-7?
Usually 8 to 12 weeks, and 16 weeks or a little longer during tax season.
Need an ITIN without mailing your passport?
Be Filing is an IRS Certifying Acceptance Agent. The ITIN application is $170, and your passport stays with you.
