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Department of the Treasury

Instructions for Form W-7

Internal Revenue Service

(January 2010)

Application for IRS Individual Taxpayer Identification Number

Section references are to the Internal Revenue Code unless

Deceased Taxpayers

otherwise noted.

When requesting an ITIN for a deceased taxpayer, the

General Instructions

deceased must meet all of the requirements established to get

an ITIN. Also, you must write “Deceased” across the top of the

Form W-7 and attach the additional documentation shown in

Purpose of Form

the following chart.

Use Form W-7 to apply for an IRS individual taxpayer

identification number (ITIN). An ITIN is a nine-digit number

IF you are:

THEN you must attach:

issued by the U.S. Internal Revenue Service (IRS) to individuals

•

who are required for U.S. tax purposes to have a U.S. taxpayer

The surviving spouse

Form W-7,

filing an original or

identification number but who do not have and are not eligible

•

A U.S. individual income tax return,

amended joint return

to get a social security number (SSN).

•

Documentation substantiating the identity

with your deceased

The ITIN is for federal tax purposes only. Individuals filing

and foreign status of the deceased, and

spouse

tax returns using an ITIN are also not eligible for the making

•

A copy of the certificate of death.

work pay credit (unless filing a joint return with a spouse who

•

The court-appointed

has an SSN).

Form W-7,

executor or

•

SSNs. Do not complete Form W-7 if you have an SSN or you

A U.S. individual income tax return,

administrator of the

•

are eligible to get an SSN. You are eligible for an SSN if you

Documentation substantiating the identity

deceased’s estate

are a U.S. citizen or if you have been admitted by the United

and foreign status of the deceased*, and

filing an original tax

•

States for permanent residence or U.S. employment.

return on behalf of the

A court certificate showing your

appointment.

deceased

To get an SSN, see Form SS-5, Application for a Social

Security Card. To get Form SS-5 or to find out if you are eligible

•

Neither the surviving

Form W-7,

to get an SSN, go to or contact a Social

spouse nor the

•

A U.S. individual income tax return,

Security Administration (SSA) office.

court-appointed

•

Documentation substantiating the identity

executor or

If you have an application for an SSN pending, do not file

and foreign status of the deceased*,

administrator of the

Form W-7. Complete Form W-7 only if the SSA notifies you that

•

deceased’s estate

Form 1310 (if a refund is due), and

an SSN cannot be issued.

•

A copy of the certificate of death.

If the SSA will not issue you an SSN, you must get a letter of

denial and attach it to your Form W-7. This applies whether you

* If the Form W-7 is for a deceased individual under 18 years of age,

are attaching your federal tax return or requesting an ITIN

one of the documents proving identity and/or foreign status must be a

under one of the exceptions. However, students, professors,

birth certificate, unless a passport is submitted.

and researchers, see information for box “f” on page 3.

Who Must Apply

ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR).

If you are filing an application for an extension of time to file

Any individual who is not eligible to get an SSN but who must

using Form 4868, or making an estimated tax payment using

furnish a taxpayer identification number must apply for an ITIN

Form 1040-ES or Form 1040-ES (NR), do not file Form W-7

on Form W-7. Examples include the following.

with those forms. Enter “ITIN TO BE REQUESTED” wherever

•

A nonresident alien individual eligible to get the benefit of

your SSN or ITIN is requested. An ITIN will be issued only after

reduced withholding under an income tax treaty. See Pub. 515,

you file a tax return and meet all other requirements.

Withholding of Tax on Nonresident Aliens and Foreign Entities.

•

A nonresident alien individual not eligible for an SSN who is

Additional Information

required to file a U.S. tax return or who is filing a U.S. tax return

only to claim a refund.

Publications. In addition to Pubs. 501, 515, and 519

•

A nonresident alien individual not eligible for an SSN who

mentioned earlier, see Pub. 1915, Understanding Your IRS

elects to file a joint U.S. tax return with a spouse who is a U.S.

Individual Taxpayer Identification Number (ITIN), for more

citizen or resident alien.

information.

•

A U.S. resident alien (based on the substantial presence test)

who files a U.S. tax return but who is not eligible for an SSN.

These publications are available free from the IRS. To order

For information about the substantial presence test, see Pub.

the publications, call 1-800-TAX-FORM (1-800-829-3676) if you

519, U.S. Tax Guide for Aliens.

are in the United States. If you have a foreign address, write to:

•

An alien spouse claimed as an exemption on a U.S. tax

Internal Revenue Service

return who is not eligible to get an SSN.

•

1201 N. Mitsubishi Motorway

An alien individual eligible to be claimed as a dependent on a

Bloomington, IL 61705-6613

U.S. tax return but who is not eligible to get an SSN. To

determine if an alien individual is eligible to be claimed as a

You also can get these publications on the IRS website at

dependent on a U.S. tax return, see Pub. 501, Exemptions,

Standard Deduction, and Filing Information, and Pub. 519.

•

A nonresident alien student, professor, or researcher who is

Telephone help. If, after reading these instructions and our

required to file a U.S. tax return but who is not eligible for an

free publications, you are not sure how to complete your

SSN, or who is claiming an exception to the tax return filing

application or have additional questions, call 1-800-829-1040 if

requirement.

you are in the United States. If you are outside the United

•

A dependent/spouse of a nonresident alien holding a U.S.

States, call 215-516-2000 (not a toll-free number) or contact our

visa who is not eligible for an SSN.

overseas offices in Beijing, Frankfurt, London, or Paris.

Cat. No. 54092G

Instructions For Form W-7 - Application For Irs Individual Taxpayer Identification Number

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