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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Renewal ITIN applications. If you’re renewing an existing Certifying Acceptance Agent (CAA). A Certifying
ITIN, you must submit your Form W-7 renewal application with Acceptance Agent (CAA) can verify original documentation and
your U.S. federal tax return using one of the methods described certified copies of the documentation from the issuing agency for
below in Where To Apply. Spouses and dependents who renew primary and secondary applicants and their dependents, except
their ITIN must be listed on an attached U.S. federal tax return for foreign military identification cards. For dependents, CAAs
with the schedule or form that applies to the allowable tax can only verify passports and birth certificates. The CAA will
benefit. If you don’t renew your expired ITIN and you file a U.S. return the documentation immediately after reviewing its
federal tax return with the expired ITIN, there may be a delay in authenticity. Taxpayers residing outside of the United States can
processing your tax return. apply for an ITIN through a CAA.
Where To Apply Processing times. Allow 7 weeks for the IRS to notify you of
your ITIN application status (9 to 11 weeks if you submit the
By mail. Mail Form W-7, your tax return (if applicable) or other application during peak processing periods (January 15 through
documents required by an exception, and the documentation April 30) or if you’re filing from overseas). If you haven’t received
described under Supporting Documentation Requirements, your ITIN or correspondence at the end of that time, you can call
earlier, to: the IRS to find out the status of your application (see Telephone
help, earlier).
Internal Revenue Service
ITIN Operation Specific Instructions
P.O. Box 149342
Austin, TX 78714-9342 If you’re completing this form for someone else, answer the
questions as they apply to that individual.
If you mail your application, don’t use the mailing
! address in the instructions for your tax return (for Application Type
CAUTION example, Form 1040-NR). Your tax return will be Check the applicable box to indicate if you’re:
processed after it is mailed as part of your application package
to the address in these instructions. 1. a first-time applicant applying for a new ITIN, or
2. seeking to renew an ITIN that you already have.
By private delivery services. If you use a private delivery If you check Renew an existing ITIN, you must answer the
service, submit your Form W-7, your tax return (if applicable) or question on line 6e and include your ITIN information on line 6f.
other documents required by an exception, and the See the instructions for lines 6e and 6f for more information.
documentation described under Supporting Documentation
Requirements, earlier, to: Reason You’re Submitting Form W-7
Internal Revenue Service You must check the box to indicate the reason you’re
ITIN Operation completing Form W-7 even if you’re applying to renew your
Mail Stop 6090-AUSC ITIN. If more than one box applies to you, check the box that
3651 S. Interregional, Hwy 35 best explains your reason for submitting Form W-7. A selection
Austin, TX 78741-0000 must be made in this section.

The private delivery service can tell you how to get written Note. If you check box a or f, then box h may also be checked.
proof of the mailing date. If applicable, you must also enter the treaty country and treaty
article. For more information on treaties, see Pub. 901, U.S. Tax
In person. You can apply for your ITIN by visiting designated Treaties.
IRS Taxpayer Assistance Centers (TACs). They can verify
original documentation and certified copies of the a. Nonresident alien required to get an ITIN to claim tax
documentation from the issuing agency for primary and treaty benefit. Certain nonresident aliens must get an ITIN to
secondary applicants and their dependents. For dependents, claim certain tax treaty benefits even if they don’t have to file a
TACs can verify passports, national identification cards, and U.S. federal tax return. If you check this box to claim the benefits
birth certificates. These documents will be returned to you of a U.S. income tax treaty with a foreign country, also check box
immediately. Service at TACs is by appointment only. h. On the dotted line next to box h, enter the appropriate
Appointments can be scheduled by calling 844-545-5640. See designation for Exception 1 or 2, whichever applies (see
IRS.gov/W7DocumentVerification for a list of designated TACs Exception 1 and Exception 2, later). Identify the exception by its
that offer ITIN document authentication service. TACs that don’t number, alpha subsection, and category under which you’re
offer ITIN document authentication service will mail the original applying (for example, enter “Exception 1d-Pension Income” or
documents, Form W-7, and the tax return to the IRS Austin “Exception 2d-Gambling Winnings”). Also, enter the name of the
Service Center for processing. treaty country and treaty article number in the appropriate entry
spaces below box h and attach the documents required under
Through an acceptance agent. You can also apply through whichever exception applies. For more details on tax treaties,
one of the two types of acceptance agents authorized by the see Pub. 901.
IRS. b. Nonresident alien filing a U.S. federal tax return. This
1. Acceptance Agent (AA). category includes:
2. Certifying Acceptance Agent (CAA). • A nonresident alien who must file a U.S. federal tax return to
Acceptance Agent (AA). An Acceptance Agent (AA) can report income effectively or not effectively connected with the
conduct of a trade or business in the United States, and
help you complete and file Form W-7. To get a list of agents, visit • A nonresident alien who is filing a U.S. federal tax return only
IRS.gov and enter “acceptance agent program” in the search to get a refund. See Pub. 519.
box. An AA will need to submit original documentation or
certified copies of the documentation from the issuing agency to If you choose reason b, you must provide a complete
the IRS for all applicants. ! foreign address on line 3.
CAUTION
-6- Instructions for Form W-7 (Rev. November 2021)