Form W-7 (Rev. 12-17-2003) Page 3
d. Dependent of U.S. citizen/resident alien.
This is an individual who may be claimed as a
dependent on a U.S. tax return and is not
eligible to obtain an SSN.
e. Spouse of U.S. citizen/resident alien.
This category includes:
h. Other. If the reason for your ITIN request is
not described in a through g, check this box.
Describe in detail your reason for requesting
an ITIN and attach supporting documents. If
any of the following exceptions apply to you,
you will not need to attach a tax return to
your Form W-7. Check box h and write the
number of the exception that applies (for
example, “Exception 3”) on the line next to
box h.
● A nonresident alien electing to file a U.S.
tax return jointly with a spouse who is a U.S.
citizen or resident.
● 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, may be claimed
as an exemption.
f. Nonresident alien student, professor, or
researcher filing a U.S. tax return and not
eligible for an SSN. 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, teach, or perform research. If you
check this box, you must complete lines 6c
and 6g, provide your passport with a valid
visa, and check box h. On the lines next to
box h, enter the name of the foreign country
and the treaty article number that applies. If
Exception 2 applies, you must also write
“Exception 2” on the line next to box h and
attach the documents required under
Exception 2.
g. Dependent/spouse of a nonresident
alien visa holder. This is an individual who
may be claimed as a dependent or a spouse
on a U.S. tax return and who is unable, or not
eligible, to obtain an SSN and has entered
the United States with a nonresident visa
holder. For example, the primary visa holder
has a B-1 visa; the dependent or spouse has
a B-2 visa.
Specific Instructions
Use the following instructions to complete
Form W-7. If you are completing this form for
someone else, answer the questions as they
apply to that person.
Reason For Applying
b. Nonresident alien filing a U.S. tax return
and not eligible for an SSN. This category
includes:
● A nonresident alien who must file a U.S.
tax return to report income effectively or not
effectively connected with the conduct of a
trade or business in the United States.
c. U.S. resident alien (based on days
present in the United States) filing a U.S.
tax return and not eligible for an SSN. A
foreign individual living in the United States
who does not have permission to work from
the USCIS, and is thus ineligible for an SSN,
may still be required to file a U.S. tax return.
These individuals must check this box.
● A nonresident alien who is filing a U.S. tax
return only to obtain a refund.
a. Nonresident alien required to obtain ITIN
to claim tax treaty benefit. Certain
nonresident aliens must obtain an ITIN to
claim a tax treaty benefit even if they do not
have to file a U.S. tax return. 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 lines next to box h, write
“Exception 1” or “Exception 2,” whichever
applies, and the name of the foreign country
and treaty article number. Also attach the
documents required under whichever
exception applies.
Note: If you checked box b, c, d, e, or g, you
must file a completed tax return by attaching
it to Form W-7. You must do this even if the
ITIN is for a spouse or dependent. If you are
applying for more than one ITIN for the same
return (such as for a spouse or dependent),
attach all Forms W-7 to the same return.
Exception 1. Passive income—treaty
benefits (box a) or third party withholding
(box h). To obtain an ITIN under this
exception, you must include documentation
with the Form W-7 showing you own an asset
that generates income subject to information
reporting or withholding requirements.
Examples include:
Exception 2. Other income (wages,
salary, compensation)—treaty benefits
(box a) or foreign student receiving
scholarship or fellowship (box f).
Note: Applicants with a visa that is valid for
employment should first apply for an SSN
with the Social Security Administration (SSA).
You are not eligible for an ITIN if you are
eligible to obtain an SSN.
If you are a foreign scholar, professor or
researcher, or an individual receiving pay for
personal services, your Form W-7 will be
processed if you provide proof that your
application for an SSN (Form SS-5) was
rejected by the SSA and include a Form
8233, Exemption From Withholding on
Compensation for Independent (and Certain
Dependent) Personal Services of a
Nonresident Alien Individual.
If you are a nonresident alien visitor with
gaming winnings, your Form W-7 will be
processed if submitted through the
appropriate gaming official serving as an
acceptance agent.
● Evidence that you opened an account with
a financial institution and you have an
ownership interest in that account.
● For a partnership interest—the partnership
agreement together with the partnership’s EIN
or other evidence that the partnership is
conducting business in the United States.
Exception 3. Third party reporting—
mortgage interest (box h). Under the Internal
Revenue laws, most recipients of home
mortgage interest (lenders) report the amount
of interest they receive from a borrower to the
IRS and to the borrower. This reporting is
usually done on a Form 1098, Mortgage
Interest Statement. First time filers who
secure a home loan may seek an ITIN to
provide to their lender.
Exception 4. Disposition by foreign
person of U.S. real property interest
(box h). A withholding obligation is generally
imposed on the buyer or other transferee
(withholding agent) when a U.S. real property
interest is acquired from a foreign person.
This withholding serves to collect the tax that
may be owed by the foreign person. In some
instances, the foreign person may apply for a
withholding certificate to reduce or eliminate
withholding on the disposition of the real
property.
Information reporting and withholding
requirements apply to third parties (frequently
banks or other financial institutions), which
will request an ITIN from you to enable them
to file information reports required by law.
Examples of information reports are the
Form 1099-INT, Interest Income, or
Form 1042-S, Foreign Person’s U.S. Source
Income Subject to Withholding. You may
need an ITIN to complete the Form W-9 (for
residents) or in some cases a form in the W-8
series (for nonresidents). These forms are
kept by the third parties.
To obtain an ITIN under this exception, you
must include documentation with the Form
W-7 showing evidence of a home mortgage
loan. This documentation could include a loan
commitment letter from the financial
institution, a broker’s listing agreement, or
similar documentation.
If you are filing a tax return with this form,
attach Form W-7 to the front of your tax
return.
Where To Attach
Internal Revenue Service
Philadelphia Service Center
ITIN Unit
P.O. Box 447
Bensalem, PA 19020
Do not use the mailing address in
the instructions for your tax return.
Where To Apply
In person. You can apply for an ITIN by
bringing your completed forms and
documentation to any IRS Taxpayer
Assistance Center in the United States and
most IRS offices abroad. Before applying at
an IRS office abroad, find out if that office
accepts Form W-7 applications.
By mail. Mail Form W-7, your tax return (or
other documents required by an exception on
this page), and the documentation listed
under How To Apply on page 2 to:
Allow 4 to 6 weeks for the IRS to notify you
in writing of your ITIN. If you have not
received your ITIN or correspondence at the
end of the 6-week period, you may call the
IRS to find out the status of your application
(see Telephone help on page 2).
Through Acceptance Agent. You can also
apply through an acceptance agent
authorized by the IRS. To obtain a list of
agents, visit the IRS website at www.irs.gov.
You must check the box to indicate the
reason you are completing Form W-7. If more
than one box applies to you, check the box
that best explains your reason for submitting
Form W-7.