ITIN Guide
Form W-7 Guide Guide
Form W-7 is the IRS application for an Individual Taxpayer Identification Number (ITIN). Line-by-line instructions for completing and submitting Form W-7 as a non-US resident.
Form W-7 is the IRS Application for Individual Taxpayer Identification Number (ITIN). It assigns a 9-digit personal tax ID to people who must file a US tax return but cannot obtain a Social Security Number. You submit Form W-7 with a federal tax return and original identity documents. The IRS charges $0 for the ITIN. Processing takes 7 to 11 weeks. An ITIN is a personal tax ID and is different from an EIN, which is a business tax ID applied for on Form SS-4.
Form W-7 confuses many non-US residents because it sits next to the EIN application in the same IRS ecosystem. The two forms solve different problems. Form W-7 gives an individual an ITIN. Form SS-4 gives a business an EIN. Most non-residents who form a US LLC need an EIN, not an ITIN, to run the company. This guide explains what Form W-7 does, how to complete it line by line, which documents the IRS accepts, and how to tell whether you actually need an ITIN or an EIN.
| Detail | Form W-7 (ITIN) | Form SS-4 (EIN) |
|---|---|---|
| Purpose | Personal tax ID for an individual | Business tax ID for a company |
| ID format | 9XX-XX-XXXX (starts with 9) | XX-XXXXXXX |
| Who applies | Individuals filing a US return | LLCs and corporations |
| IRS fee | $0 | $0 |
| Filing methods | Mail, CAA, in-person | Fax, mail, phone (intl.) |
| Processing time | 7 to 11 weeks | 4 to 7 business days |
| ein.so service | $197 standard / $297 express | $49 standard / $97 express |
Definition
What Is Form W-7 and the ITIN It Creates?
Form W-7 is the IRS form that assigns an Individual Taxpayer Identification Number (ITIN). An ITIN is a 9-digit number that starts with the digit 9. The IRS issues ITINs to people who have a US tax filing requirement but do not qualify for a Social Security Number.
The ITIN exists so the IRS can process tax returns for non-residents, dependents, and others outside the SSN system. An ITIN does not grant work authorization. An ITIN does not provide immigration status. An ITIN does not make you eligible for Social Security benefits. It serves one purpose: identifying you on US federal tax documents.
The current Form W-7 revision is dated August 2019. The form runs 4 pages, and the IRS instructions run 12 pages. You download both free from irs.gov. The IRS charges $0 for the ITIN itself.
Who Needs an ITIN
- A non-resident who must file a US federal tax return
- A non-resident claiming a tax treaty benefit that requires a US tax ID
- A spouse or dependent of a US taxpayer who is being claimed on a return
- A foreign person receiving US-source income subject to reporting
- A non-resident partner in a US partnership with a filing obligation
See how to get an ITIN for the full application walkthrough and ITIN number for what the number does.
W-7 vs SS-4
How Does Form W-7 Differ From Form SS-4 (EIN)?
Form W-7 creates a personal tax ID for an individual, while Form SS-4 creates a business tax ID for a company. A non-resident who owns a US LLC files Form SS-4 to get an EIN. That same person files Form W-7 only when they personally must appear on a US tax return.
This distinction matters because many non-residents apply for the wrong number. They form a Wyoming or Delaware LLC, then assume they need an ITIN to open a bank account or run Stripe. They do not. The EIN handles those tasks. The ITIN attaches to you as a human taxpayer, not to your business.
Run a US LLC: You Need an EIN
File a Personal US Return: You May Need an ITIN
Open a Bank Account: EIN Is Enough
Both at Once: EIN First
The IRS online EIN tool requires an SSN, so non-residents file SS-4 by fax to 855-215-1627. Confirm whether you personally have a US filing requirement with a US CPA before applying for an ITIN. See EIN without an SSN and EIN for non-residents.
Line-by-Line
How Do You Complete Form W-7 Line by Line?
You complete Form W-7 in 6 sections covering your reason for applying, personal details, foreign address, birth information, and supporting documents. Enter your legal name exactly as it appears on your passport. A name mismatch is the most common rejection cause.
Reason for Submitting (Top of Form)
Name (Line 1a and 1b)
Mailing and Foreign Address (Lines 2 and 3)
Birth Information and Citizenship (Lines 4, 5, 6a)
Foreign Tax ID and Visa (Lines 6b, 6c)
Documents and Signature (Line 6d, Bottom)
Form W-7 Field Reference
| W-7 Field | What to Enter |
|---|---|
| Reason box (a-h) | Single box matching your filing reason |
| Line 1a | Legal name exactly as on passport |
| Line 2 | Mailing address for the CP565 notice |
| Line 3 | Foreign (home country) address |
| Line 4 | Date of birth and country of birth |
| Line 6a | Country of citizenship |
| Line 6b | Foreign tax ID number (if issued) |
| Line 6d | Passport number, country, expiration date |
The most common W-7 rejection causes are an unsigned form, a name that does not match the passport, and a missing federal tax return. Attach Form 1040-NR (or the applicable return) unless an exception applies.
Documents
What Documents Does Form W-7 Require?
Form W-7 requires original identity documents or copies certified by the issuing agency. A valid passport is the only standalone document the IRS accepts. Without a passport, you submit 2 documents from a list of 13, and at least one must show your photograph.
The IRS does not accept notarized copies for ITIN applications. Copies must be certified by the agency that issued the original, such as the passport authority in your home country. A Certifying Acceptance Agent (CAA) can verify your passport in person and submit copies, which lets you keep your originals during the 7 to 11 week processing window.
Acceptable Form W-7 Documents
- Passport (standalone, preferred by the IRS)
- National identification card showing photo, name, and date of birth
- US driver license
- Foreign driver license
- US state identification card
- Foreign voter registration card
- Civil birth certificate (required for dependents under 18)
- US military identification card
- Visa issued by the US Department of State
Document Submission Risks
- Mailing an original passport to the IRS leaves you without it for up to 60 days.
- The IRS returns originals by standard mail, which can be slow internationally.
- Notarized copies are rejected. Only agency-certified copies are accepted.
- Using a Certifying Acceptance Agent (CAA) lets you keep your passport during processing.
A CAA reduces the risk of losing your passport in the mail. ein.so files ITIN applications for $197 standard and $297 express. See how to get an ITIN for the document-handling options.
Submission
How Do You Submit Form W-7 to the IRS?
You submit Form W-7 by mail, through a Certifying Acceptance Agent, or in person at an IRS Taxpayer Assistance Center. The IRS does not accept Form W-7 online or by fax. You attach your federal tax return to the W-7 unless you qualify for a documented exception.
Mailing sends your W-7, tax return, and original documents to the IRS ITIN Operation in Austin, Texas. A CAA verifies your identity, certifies your passport, and forwards the package, so you keep your originals. An IRS Taxpayer Assistance Center reviews documents in person but requires an appointment and a US location.
| Method | You Keep Originals | Best For |
|---|---|---|
| Mail to IRS Austin | No | Applicants comfortable mailing a passport |
| Certifying Acceptance Agent (CAA) | Yes | Non-residents protecting their passport |
| IRS Taxpayer Assistance Center | Yes | Applicants already inside the US |
After the IRS approves your application, it mails a CP565 notice containing your assigned ITIN. Processing takes 7 to 11 weeks. Applications filed between January and April sit at the longer end because of peak tax season volume. Compare this to an EIN, which ein.so delivers in 2 to 7 business days. See EIN processing time for the business-ID timeline.
Renewal & Expiration
Does an ITIN From Form W-7 Expire?
Yes, an ITIN expires if you do not use it on a US federal tax return for 3 consecutive years. The IRS also retires ITINs in scheduled batches based on their middle digits. An expired ITIN must be renewed on Form W-7 before it can appear on a return again.
To renew, you complete a fresh Form W-7 and check the renewal reason box (Reason h). You submit the same identity documents the original application required. You do not attach a tax return for a renewal-only filing in some cases, but a return is still required when you renew while filing.
3-Year Non-Use Rule
Scheduled Retirement by Middle Digits
Renewal on Form W-7
EINs Do Not Expire
An expired ITIN delays your refund and can disallow certain credits until renewal completes. Confirm your ITIN status and renewal timing with a US CPA. ein.so handles ITIN filings and renewals but does not provide tax advice.
Cost
How Much Does Form W-7 Cost?
The IRS charges $0 for the ITIN that Form W-7 produces. Your real costs come from certified document copies, international mailing, and any paid filing service you use. ein.so files complete ITIN applications for $197 standard or $297 express.
Filing Form W-7 yourself is free in IRS fees, but it carries the risk of mailing your original passport and waiting 7 to 11 weeks for its return. A Certifying Acceptance Agent charges a fee but keeps your passport in your hands. The cost trade-off is convenience and document safety versus a higher out-of-pocket price.
| Path | IRS Fee | Service Fee | Keep Passport |
|---|---|---|---|
| DIY by mail | $0 | $0 | No |
| ein.so ITIN (standard) | $0 | $197 | Yes (via CAA process) |
| ein.so ITIN (express) | $0 | $297 | Yes (via CAA process) |
| ein.so EIN (standard) | $0 | $49 | N/A |
If your goal is to run a US LLC rather than file a personal return, the cheaper and faster path is an EIN at $49, not an ITIN. See EIN cost for the full business-ID pricing breakdown and confirm your personal filing requirement with a CPA.
Next Steps
After Reading the Form W-7 Guide
- Decide which number you need — read EIN for non-residents to confirm whether an EIN covers your situation
- Apply for an EIN — if you run a US LLC, the EIN is your starting point, delivered in 2 to 7 business days
- Get an ITIN — if you personally must file a US return, follow the full ITIN application walkthrough
- Open a US bank account — Mercury and Relay accept non-resident LLC owners with an EIN and passport
- File Form 5472 — foreign-owned single-member LLCs file it annually; the penalty for non-filing is $25,000
- Review BOI filing — most US LLCs report beneficial ownership to FinCEN
Related guides: ITIN number | how to get an ITIN | SS-4 form guide | EIN without SSN | EIN processing time
ein.so files EINs and ITINs for non-US residents. We do not provide tax advice; confirm personal tax specifics with a US CPA.
Frequently Asked Questions
What is Form W-7?
Form W-7 is the IRS Application for Individual Taxpayer Identification Number. It assigns a 9-digit ITIN to people who must file a US tax return but cannot get a Social Security Number. You submit Form W-7 with a federal tax return and original identity documents. The form has 6 main sections.
What is the difference between Form W-7 and Form SS-4?
Form W-7 applies for an ITIN, a personal tax ID for an individual. Form SS-4 applies for an EIN, a business tax ID for a company. A non-resident with a US LLC files SS-4 for the EIN. You need an ITIN only when you personally must file or be claimed on a US tax return.
Do I need an ITIN if I already have an EIN?
No. An EIN identifies your business and is enough to open a US bank account, run Stripe, and file Form 5472 for a foreign-owned LLC. An ITIN identifies you as an individual taxpayer. You need an ITIN only when you personally have a US tax filing requirement, not for routine LLC operations.
Where do I get Form W-7?
Download Form W-7 free from irs.gov, or call the IRS at 800-829-3676 to request a mailed copy. The current revision is dated August 2019. The IRS charges $0 for an ITIN itself. Costs come only from certified copies, courier shipping, or a paid filing service. ein.so files ITINs for $197 standard or $297 express.
Do I need original documents for Form W-7?
Yes, unless you use a Certifying Acceptance Agent (CAA). The IRS requires your original passport or certified copies from the issuing agency. The IRS returns original documents within 60 days. A CAA verifies your passport and submits copies, so you keep your originals during processing.
Can I submit Form W-7 online?
No. The IRS does not accept Form W-7 online. You submit it 3 ways: by mail to the IRS ITIN Operation in Austin, through a Certifying Acceptance Agent (CAA), or in person at an IRS Taxpayer Assistance Center. The IRS online tools cover EINs and payments, not ITIN applications.
What documents can I use for Form W-7?
A valid passport is the only standalone document the IRS accepts. Without a passport, you provide 2 documents from a list of 13, including a national ID card, US driver license, foreign driver license, birth certificate, or US state ID. One document must show your photograph. All documents must be original or agency-certified.
How long does Form W-7 processing take?
ITIN processing takes 7 to 11 weeks after the IRS receives a complete Form W-7. Applications filed during peak tax season (January to April) sit at the longer end. The IRS mails a CP565 notice with your assigned ITIN. An EIN is far faster: ein.so delivers EINs in 2 to 7 business days.
Does an ITIN expire?
Yes. An ITIN expires if you do not use it on a US federal tax return for 3 consecutive years. The IRS also retires ITINs in scheduled batches by middle digits. An expired ITIN must be renewed on Form W-7 by checking the renewal box (Reason h) before it can be used on a return again.
Should a non-resident with a US LLC get an ITIN or an EIN?
A non-resident who owns a US LLC needs an EIN first, not an ITIN. The EIN runs the business: banking, payments, and the annual Form 5472. You add an ITIN later only if you personally must file a US individual return. ein.so files EINs for $49 standard and ITINs for $197 standard.
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