Form W-7 ITIN Application | IRS Certified Assistance for Non-U.S. Residents
If you do not have a Social Security Number (SSN), understanding the taxpayer identification application process becomes daunting. IRS Form W-7 assists individuals who have to file their tax returns in the US but require an Individual Taxpayer Identification Number (ITIN). For a nonresident alien or a foreign investor or a dependent to a US taxpayer, knowing the W-7 procedure is critical in order to comply with the tax obligation.
What is IRS Form W-7?
Form W-7 is the first step in acquiring an ITIN. As an IRS form, it also is an ITIN application. When you are not eligible for an SSN, you can file a tax return in the US, submit an income report, or even avail of benefits under certain tax treaties, you will need a tax processing number ITIN.
An ITIN is a number that the IRS issues to certain non-SSN holders to help the IRS track tax obligations in the US. Without an ITIN, foreign nationals, who earn income in the US but do not have the SSN, will greatly struggle to meet their other tax obligations.
Who Needs an ITIN?
If you belong to the following categories, you will have to apply for an ITIN:
Nonresident aliens who are unable to meet the tax obligations in the US but bound under a legal treaty need to file returns.
Spouses or dependents of U.S. citizens or resident aliens listed on joint return or claimed for tax benefits.
Foreign investors, business owners, or property holders who earn income with a source in the United States.
Undocumented immigrants who need or wish to comply with U.S. tax law, or wish to demonstrate a future legal residency for tax purposes.
How to Apply Using Form W-7
As part of the application for an ITIN, you must submit certain identity and foreign status documents. Acceptable documents includes:
Passport (widely accepted stand-alone documents)
National identity card (with photo, name, present address, and date of expiry)
U.S. or foreign driver’s license
Birth certificate (when applying for dependents)
Submission Methods
There are multiple ways for the submission of the application:
By mail – Complete Form W-7, and the original or certified copies of the Identification documents to the IRS ITIN Operations office.
To an IRS Certified Acceptance Agent (CAA) – A CAA can examine the application and supporting documents, and submit the application on your behalf, without the need for original documents.
In person at select IRS offices – A limited number of IRS Taxpayer Assistance Centers will accept W-7 applications during a special appointment.
Common Scenarios for Filing
Filing jointly with a U.S. citizen or resident spouse when you are not eligible for an SSN.
Claiming dependents from abroad to qualify for tax credits.
Renewing an expired ITIN, which is required before filing your tax return to avoid processing delays.
Professional Assistance for W-7 Filing
If you need help with professional filing guidance for ITIN application, you can contact Dimov Partners, an IRS Certified Acceptance Agent for help.
W-7 filing can be quite intricate, especially since requirements can differ greatly from one individual to the next. Using an IRS Certified Acceptance Agent (CAA) affords you several benefits below:
Avoid mistakes– CAA agents make sure forms are accurately filled from inception.
Document verification – CAA agents can verify and authenticate passports and IDs without you needing to send in the original documents.
Processes Completed in Less Time – Minimize the chances of unquestionable delays.
Processing Time & Follow-up
After IRS form W-7 submission, W-7 processing remains open for a period of 7 to 11 weeks. During the tax period, processing may take longer.
W-7 application status for ITIN number can be requested through the telephone number in the application instructions.
FAQs
Who is eligible to file Form W-7?
How long does it take to get an ITIN?
Can I file Form W-7 electronically?
What documents do I need for Form W-7?
Can I use a foreign passport as identification?
Do ITINs expire?