How to Obtain FormW-7 for an Individual Taxpayer Identification Number (ITIN) Application?

Introduction

The Internal Revenue Service (IRS) issues Individual Taxpayer Identification Numbers (ITINs) to individuals who need to fulfill their U.S. tax obligations but are not eligible for a Social Security Number (SSN). To apply for an ITIN, you must complete Form W-7, the official IRS form for ITIN number application. In this blog, we learn how to apply for W-7 Form online for ITIN Application.

What is an ITIN?

An ITIN, or Individual Taxpayer Identification Number, is a unique tax identification number issued by the Internal Revenue Service (IRS) to individuals who are not eligible for a Social Security Number (SSN). Non-US citizens who have US tax obligations, such as filing a tax return or paying taxes, are required to have an ITIN. The ITIN allows individuals to comply with US tax laws and file their tax returns, even if they are not eligible for an SSN.

Who needs an ITIN in the USA?  

1. Non-US Citizens with US Tax Requirements: Non-US citizens are obliged to have an ITIN if they have US tax requirements, such as filing tax returns or paying taxes. Non-citizens who get income from US-based sources, such as rental income, dividends, interest, or wages, are included in this.

2. Dependent Spouses and Children of US Citizens or Residents: If a dependent spouse or child of a US citizen or resident has US tax obligations but is not eligible for an SSN, they must also have an ITIN.

3. Foreign Students and Scholars: Students and scholars from other countries who earn taxable income in the United States but are not U.S. citizens must apply for an ITIN. This includes individuals who receive scholarships, fellowships, or grants from U.S. institutions.

4. Treaty Beneficiaries: NRAs who are required to file a U.S. tax return and are entitled to treaty benefits must Apply for an ITIN. This consists of those who are eligible for lower withholding or exemption from U.S. tax on particular categories of income under a tax treaty.

5. Non-US Citizens Owning US Property: Non-US citizens who own US property, such as real estate, are required to have an ITIN to file their tax returns.

Details required for filing Form W-7 for ITIN

When applying for an Individual Taxpayer Identification Number (ITIN), you will need to complete Form W-7, which gathers important information to establish your identity and eligibility. The following details are required on Form W-7:

• Name, mailing address, & foreign address (if different)
• Birth date & location of birth
• Your country of citizenship
• Foreign tax ID number (if applicable);
• Your U.S. visa number (if applicable);
• Other details.

Furthermore, to support the information you provide on Form W-7, you will be required to submit two unexpired documents or certified copies from the following list:

• Passport
• U.S. Citizenship and Immigration Services (USCIS) photo ID
• U.S. Visa
• U.S. Driver’s License
• U.S. Military identification card
• Foreign driver’s license
• Foreign military identification card
• National ID card with name, address, photo, date of birth, and expiration date
• U.S. state ID card
• Foreign voter’s registration card
• Civil birth certificate
• Medical records (for a dependent under age 6)
• School records (for a dependent student under age 18)

Please note that unless there is a dependent under a specific age, at least one of the two documents submitted must have a photo. If you are not a dependent, a valid original passport is sufficient, and a second identity document is not required.

How to apply for Form W-7 Online?

To apply for a Form W-7 and obtain an Individual Taxpayer Identification Number (ITIN), you can follow these step-by-step instructions:

• Step 1- Collect all the required documents.
• Step 2- Fill out Form-7 accurately and completely.
• Step 3- Once you have filled out Form W-7 and gathered the supporting documents, you have 3 options for submitting your application. You can either mail it to the IRS or submit it in person at an IRS Taxpayer Assistance Center or send the form via a private delivery agent to the address.
• Step 4- After that wait for Internal Revenue Service to review the form and issue ITIN.

Summary

Applying a Form W-7 online for an ITIN application is an important step for individuals who need to fulfill their U.S. tax obligations but are not eligible for a Social Security Number. The ITIN serves as a unique tax identification number issued by the IRS, allowing non-U.S. citizens and dependents to comply with U.S. tax laws and file their tax returns.

Suggested Read: How to renew your ITIN?