Form W-7 (Rev. 2-2008)
e. Spouse of a U.S. citizen/resident alien. This category includes:
h. Other. If the reason for your ITIN request is not described in
boxes a through g, check this box. Describe in detail your reason for
requesting an ITIN and attach supporting documents.
● A nonresident alien electing to file a U.S. tax return jointly with a
spouse who is a U.S. citizen or resident alien.
f. Nonresident alien student, professor, or researcher filing a U.S.
tax return or claiming an exception. This is an individual who has
not abandoned his or her residence in a foreign country and who is a
bona fide student, professor, or researcher coming temporarily to the
United States solely to attend classes at a recognized institution of
education, to teach, or to perform research. If you check this box, you
must complete lines 6c and 6g and provide your passport with a valid
U.S. visa. If you are present in the United States on a work-related
visa (F-1, J-1, or M-1), but will not be employed (that is, your
presence in the United States is study related), you can choose to
attach a letter from the Designated School Official or Responsible
Officer instead of applying with the SSA for an SSN. The letter must
clearly state that you will not be securing employment while in the
United States, and your presence here is solely study related. If you
check this box to claim the benefits of a U.S. income tax treaty with a
foreign country, also check box h. On the dotted line next to box h,
enter the appropriate designation for Exception 2, (see below).
Identify the exception by its number, alpha subsection, and category
under which you are applying (for example, enter “Exception
2b-Scholarship Income and claiming tax treaty benefits” or
“Exception 2c-Scholarship Income”). Also, enter the name of the
treaty country and the treaty article number in the appropriate entry
spaces below box h (if applicable) and attach the documents required
under Exception 2.
g. Dependent/spouse of a nonresident alien holding a U.S. visa.
This is an individual who can be claimed as a dependent or a
spouse on a U.S. tax return, who is unable, or not eligible, to obtain
an SSN and who has entered the United States with a nonresident
alien holding a U.S. visa. For example, the primary visa holder has a
B-1 visa; the dependent or spouse has a B-2 visa.
Exception 1. Passive income—third party withholding or tax
treaty benefits. This exception may apply if you are the recipient of
partnership income, interest income, annuity income, etc. that is
subject to third party withholding or covered by tax treaty benefits.
See the Exceptions Tables on page 6 for information on the
requirements for claiming Exception 1.
● A nonresident alien husband or wife who is not filing a U.S. tax
return (including a joint return) and who is not eligible to obtain an
SSN but who, as a spouse, is claimed as an exemption, and
Note. If box h is checked, box a or f may also be checked.
Frequently, third parties (such as banks and other financial
institutions) which are subject to information reporting and
withholding requirements, will request an ITIN from you to enable
them to file information returns required by law. If you are requesting
an ITIN for this reason, you may be able to claim one of the
exceptions described below. Enter on the dotted line next to box h
the exception that applies to you. Identify the exception by its
number, alpha subsection (if applicable), and category under which
you are applying (for example, enter “Exception 1a-Partnership
Interest” or “Exception 3-Mortgage Interest”). Examples of
completed Forms W-7 can be found in Publication 1915. You will not
need to attach a tax return to your Form W-7. For more detailed
information regarding the exception(s) that may apply to you, see the
Exceptions Tables beginning on page 6.
Line 2. Enter your complete mailing address on line 2. This is the
address the IRS will use to return your original documents and send
written notification of your ITIN.
Line 1a. Enter your legal name on line 1a as it appears on your
documents. This entry should reflect your name as it will appear on a
U.S. tax return.
Your ITIN will be established using this name. If you do not
use this name on the U.S. tax return, the processing of the
U.S. tax return may be delayed.
Enter N/A (not applicable) on all lines that do not apply to you. Do
not leave any lines blank.
Line 1b. Enter your name as it appears on your birth certificate if it
is different from your entry on line 1a.
Note. If the U.S. Postal Service will not deliver mail to your physical
location, enter the U.S. Postal Service’s post office box number for
your mailing address. Contact your local U.S. Post Office for more
information. Do not use a post office box owned and operated by a
private firm or company.
Exception 3. Mortgage interest—third party reporting. This
exception may apply if you have a home mortgage loan on real
property you own in the United States that is subject to third party
reporting of mortgage interest. See the Exceptions Tables on page 8
for information on the requirements for claiming Exception 3.
Information returns applicable to Exception 3 may include Form
1098, Mortgage Interest Statement.
Exception 4. Dispositions by a foreign person of U.S. real
property interest—third party withholding. This exception may
apply if you are a party to a disposition of a U.S. real property interest
by a foreign person, which is generally subject to withholding by the
transferee or buyer (withholding agent). See the Exceptions Tables on
page 8 for information on the requirements for claiming Exception 4.
Information returns applicable to Exception 4 may include the
● Form 8288, U.S. Withholding Tax Return for Dispositions by
Foreign Persons of U.S. Real Property Interests
● Form 8288-A, Statement of Withholding on Dispositions by
Foreign Persons of U.S. Real Property Interests
● Form 8288-B, Application for Withholding Certificate for
Dispositions by Foreign Persons of U.S. Real Property Interests
See the Exceptions Tables on pages 6 and 7 for information on the
requirements for claiming Exception 2. Information returns applicable
to Exception 2 may include Form 1042-S, Foreign Person’s U.S.
Source Income Subject to Withholding.
b. Scholarships, fellowships, and grants,
c. Gambling income, or
2. You are receiving taxable scholarship, fellowship, or grant income,
but not claiming the benefits of an income tax treaty.
a. Wages, salary, compensation, and honoraria payments,
Exception 2. Other income.
Applicants with a U.S. visa that is valid for employment
should first apply for an SSN with the SSA. You are not
eligible for an ITIN if you are eligible to obtain an SSN.
● Form 8805, Foreign Partner’s Information Statement of Section
1446 Withholding Tax
This exception may apply if:
1. You are claiming the benefits of a U.S. income tax treaty with a
foreign country and you receive any of the following:
● Form 1042-S, Foreign Person’s U.S. Source Income Subject to
Information returns applicable to Exception 1 may include the
● Form 1099-INT, Interest Income