Page 459 - Individual Forms & Instructions Guide

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Instructions for Form W-7 Pt. size: 9 15:23 - 22-Dec-2021
Department of the Treasury
Internal Revenue Service
(Rev. November 2021)
Application for IRS Individual Taxpayer Identification Number
(Use with the August 2019 revision of Form W-7)
Section references are to the Internal Revenue Code unless ITINs with middle digits (the fourth and fifth positions) “70,”
otherwise noted. “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,”
Contents Page “83,” “84,” “85,” “86,” “87,”or “88” have expired. In addition, ITINs
with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” or
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1 “99,” IF assigned before 2013, have expired.
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 If you previously submitted a renewal application and it
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ! was approved, you do not need to renew again.
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2 CAUTION Otherwise, see How To Apply, later, for more
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 2 information.
Who Is Eligible To Complete This Form . . . . . . . . 2 Information returns. If your ITIN is only being used on
Additional Information . . . . . . . . . . . . . . . . . . . . . 3 information returns for reporting purposes, you don’t need to
Supporting Documentation Requirements . . . . . . 3 renew your ITIN at this time. However, in the future, if you need
Additional Documentation Requirements . . . . . . . 4 to use the ITIN to file a U.S. federal tax return, you will need to
renew the ITIN at that time.
How To Apply . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
When To Apply . . . . . . . . . . . . . . . . . . . . . . . . . . 5 ITINs for spouses and dependents. For tax years after
December 31, 2017, spouses and dependents are not eligible
Where To Apply . . . . . . . . . . . . . . . . . . . . . . . . . 6 for an ITIN or to renew an ITIN, unless they are claimed for an
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 6 allowable tax benefit or they file their own tax return. The
Application Type . . . . . . . . . . . . . . . . . . . . . . . . . 6 individual must be listed on an attached U.S. federal tax return
Reason You’re Submitting Form W-7 . . . . . . . . . . 6 with the schedule or form that applies to the allowable tax
benefit. See Allowable tax benefit, later, for more information.
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8 Dependent applicants must specify their relationship to
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 the U.S. citizen/resident alien. An applicant who chooses
Exceptions Tables . . . . . . . . . . . . . . . . . . . . . . . . . 11 reason d must enter the relationship he or she has to the U.S.
Future Developments citizen/resident alien in the designated space on Form W-7.
For the latest information about developments related to Form The passport isn’t a stand-alone document for certain de-
pendents if no date of entry into the United States is
W-7 and its instructions, such as legislation enacted after they present. A passport that doesn’t have a date of entry into the
were published, go to IRS.gov/FormW7. United States won’t be accepted as a stand-alone identification
What’s New document for certain dependents. See Proof of U.S. residency
for applicants who are dependents under Supporting
Renewal applications. All Form W-7 renewal applications Documentation Requirements, later, for more information.
must include a U.S. federal tax return unless you meet an Change of address. It’s important that the IRS is aware of your
exception to the requirement. See Exceptions Tables, later, for current mailing address. This address is used to mail notices
more information. about your Form W-7, including notification of your assigned
Expanded discussion of allowable tax benefit. Spouses and ITIN, and return your original supporting documentation. If you
dependents are not eligible for an ITIN or to renew an ITIN move before you receive your ITIN, notify us of your current
unless they are claimed for an allowable tax benefit or they file mailing address immediately, so we may update our records.
their own tax return. The discussion of allowable tax benefits has You may send a letter to the IRS using the address under Where
been expanded. See Allowable tax benefit, later, for more To Apply, later.
information. Taxpayers residing outside of the United States can apply
Child and dependent care credit (CDCC). An ITIN may be for an ITIN through a certifying acceptance agent.
assigned to an alien dependent from Canada or Mexico if that Taxpayers residing outside of the United States can apply for an
dependent qualifies a taxpayer for a child or dependent care ITIN using a certifying acceptance agent. See Certifying
credit (claimed on Form 2441). The Form 2441 must be attached Acceptance Agent (CAA) for more information.
to Form W-7 along with the U.S. federal tax return. See Pub. 503
for more information.
Reminders
Expired ITINs. If your ITIN wasn’t included on a U.S. federal tax
return at least once for tax years 2018, 2019, and 2020, your
ITIN will expire on December 31, 2021.

Dec 22, 2021 Cat. No. 54092G