General Instructions Note: If you ham been lawfully admitted for permanent residence or U.S. employment, you are eligible for a social security number. Do not complete this form. Purpose of Form Use Form W-7 to apply for an IRS individual taxpayer identification number (IT1N). An ITIN is a nine-digit number Issued by the U.S. Internal Revenue Service (IRS) to Individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a social security number (SSN). The ITIN to for tax purpo— only. It does not entitle you to social security benefits, and creates no inference regarding your immigration status or your right to work in the United States. Any individual who is eligible to be legally employed in the United States must have an SSN. Note: Individuals filing tax returns using an ITIN are not eligible for the earned income credit (BC).
Who Must Apply
Any individual who is not eligible to obtain an SSN but who must furnish a taxpayer identification number to the IRS must apply for an ITIN on Form W-7. For example: e A nonresident alien individual not eligible for an SSN who is required to file a U.S. tax return OR who is filing a U.S. tax return only to claim a refund. • A nonresident alien individual not eligible for an SSN who elects to file a Joint U.S. tax return with a spouse who is a U.S. citizen or resident. e A U.S. resident alien (based on substantial presence) who files a U.S. tax return but who is not eligible for an SSN. e An alien spouse claimed as an exemption on a U.S. tax return who is not eligible to obtain an SSN. • An alien individual eligible to be claimed as a dependent on a U.S. tax return but who is unable or not eligible to obtain an SSN. To determine if an alien Individual Is eligible to be claimed as a dependent on a U.S. tax return, see Pub. 601, Exemptions, Standard Deduction, and Filing Information, and Pub. 619, U.S. Tax Guide for Aliens.
DO NOT complete Form W-7 if you have an SSN or you are eligible to obtain an SSN. Thus, do not complete this form if you are a U.S. citizen or national, or If you have been lawfully admitted for permanent residence or U.S. employment
To obtain an SSN. get Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out If you are eligible to obtain an SSN, contact a Social Security Administration office.
If you have an application for an SSN pending, do not file
Form W-7. Complete Form W-7 only if the Social Security Administration notifies
you that an SSN cannot be issued.
Additional Information Publications. For details on resident and nonresident alien status and the tests for residence (including the substantial presence test), get Pub. 519.
For details on Individuals who can be claimed as dependents and on obtaining an SSN for a dependent, get Pub. 501.
For details on eligibility for the earned income credit, get Pub. 506, Earned Income Credit.
These publications are available free from the IPS. To order the publications, call 1-800-TAX-FORM (1-800-829-3676) If you are in the United States. If you have a foreign address, you can write to;
Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261-5074
You can also get these publications using a computer and modem. On the Internet, you can do this In two ways:
World Wide Web: Connect to www.lrs.gov.
File transfer protocol: Connect to ftp.lrs.gov. Telephone help. If, after reading these Instructions and our free publications, you are not sure how to complete your application or have additional questions, you may call for assistance:
• Inside the United States: 1-800-829-1040. This service Is available 24 hours a day, 7 days a week from January 3, 2000, through April 17, 2000. Beginning April 18, 2000, this service is available Monday through Saturday from 7:00 a.m. until 11:00 p.m. local time. Holiday hours may vary.
• Outside the United States: 1-215-516-ITIN (215-516-4846). This is not a toll-free number. You may also contact any of our overseas offices in Berlin, London, Mexico City, Paris, Rome, Singapore, or Tokyo. How To Apply You can apply either by mail or in person. See Whwe To Apply on this page. Keep a copy for your records. Be sure to mall or bring with you:
• Your completed Form W-7; and
• The original documents, or certified or notarized copies of documents, that substantiate the information provided on the Form W-7.
The document(s) you present must be current and must verify: (a) your identity, that is, contain your name and a photograph, and (b) support your claim of foreign status. You may have to provide a combination of documents for this purpose. Examples of acceptable documents Include, but are not limited to:
• A passport.
• A driver's license. e Documents issued by the U.S. Immigration and Naturalization Service (INS).
• An identity card issued by a state or national government authority.
• A foreign military or military dependent identification card.
• A foreign voter registration certificate.
• Birth, marriage, or baptismal certificates.
• School records.
You can submit copies of original documents. However, such documents must be:
• Certified by the issuing agency or official custodian of the original record; or e Notarized by a U.S. notary public legally authorized within his or her local jurisdiction to certify that the document Is a true copy of the original. To do this, the notary must see the valid, unaltered original document and verify that the copy conforms to the original. U.S. notaries public are available at U.S. embassies and consulates woridwide. Non-U.S. notarizatlons will not be accepted. When To Apply Complete Form W-7 as soon as you meet one of the requirements listed under Who Must Apply on this page. Applying early will give the IRS time to issue you an ITIN before Its required use.
If you have not heard from the IRS regarding your ITIN within 30 days, you may call 1-800-829-1040 (in the United States) or 1-215-516-4846 (outside the United States) to find out about the status of your application. Be sure to have a copy of your application available when you call. Please allow 30 days from the date you submitted Form W-7 before calling the IRS about the status of your application.
Allow 4 to 6 weeks for the IRS to notify you in writing of your ITIN. Where To Apply Applying In pfon. You can apply for an ITIN at any IRS walk-in office In the United States and at most IRS offices abroad (contact the IRS office abroad to flnd out if that office accepts Form W-7 applications). You can also get application forms at certain U.S. consular offices.
You can also apply through an acceptance agent authorized by the IRS. Applying by malL Complete Form W-7, sign and date It, and mall the form along with the original or certified or notarized copies of your documentation to:
Internal Revenue Service
Philadelphia Service Center
P.O. Box 447
Bensatem, PA 19020
Original documents you submit will be returned to you. You do not need to provide a return envelope. Copies of documents will not be returned. Specific Instructions The following instructions are for those items that are not self-explanatory. Enter N/A (not applicable) on all lines that do not apply. If you are completing this form for someone else, answer the questions as they apply to that person. Reason for applying. You must check a box to Indicate the reason you are completing this Form W-7. Check only one box.