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Instructions for Form W-7

Department of the Treasury

Internal Revenue Service

(Rev. January 2012)

(Use with the January 2012 revision of Form W-7.)

Application for IRS Individual Taxpayer Identification Number

•

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

Section references are to the Internal Revenue Code unless

return who is not eligible to get an SSN.

otherwise noted.

•

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

What’s New

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

Future developments. The IRS has created a page on

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

IRS.gov for information about Form W-7 and its instructions, at

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

Information about any future developments

•

A nonresident alien student, professor, or researcher who is

affecting Form W-7 (such as legislation enacted after we

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

release it) will be posted on that page.

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

General Instructions

requirement.

•

A dependent/spouse of a nonresident alien U.S. visa holder,

who is not eligible for an SSN.

Purpose of Form

Deceased Taxpayers

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

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

When requesting an ITIN for a deceased taxpayer, the

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

deceased must meet all of the requirements established to get

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

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

identification number but who do not have and are not eligible

Form W-7 and attach the additional documentation shown in

to get a social security number (SSN).

the following chart.

The ITIN is for federal tax purposes only. An ITIN does not

IF you are:

THEN you must attach:

entitle you to social security benefits and does not change your

immigration status or your right to work in the United States.

The surviving spouse

•

Form W-7,

Also, individuals filing tax returns using an ITIN are not eligible

filing an original or

•

A U.S. individual income tax return,

for the earned income credit (EIC).

amended joint return

•

Documentation substantiating the identity

with your deceased

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

and foreign status of the deceased, and

spouse

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

•

A copy of the certificate of death.

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

States for permanent residence or U.S. employment.

The court-appointed

•

Form W-7,

executor or

•

A U.S. individual income tax return,

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

administrator of the

•

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

Documentation substantiating the identity

deceased’s estate

and foreign status of the deceased*, and

to get an SSN, go to

or contact a Social

filing an original tax

•

Security Administration (SSA) office.

A court certificate showing your

return on behalf of the

appointment.

deceased

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

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

Neither the surviving

•

Form W-7,

an SSN cannot be issued.

spouse nor the

•

A U.S. individual income tax return,

court-appointed

•

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

Documentation substantiating the identity

executor or

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

and foreign status of the deceased*,

administrator of the

•

are attaching Form W-7 to your federal tax return or requesting

deceased’s estate

Form 1310 (if a refund is due), and

an ITIN under one of the exceptions. However, students,

•

A copy of the certificate of death.

professors, and researchers, see information for box “f,” later.

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

Who Must Apply

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

birth certificate, unless a passport is submitted.

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

furnish a taxpayer identification number must apply for an ITIN

on Form W-7. Examples include the following.

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

•

A nonresident alien individual eligible to get the benefit of

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

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

using Form 4868, or making an estimated tax payment using

Withholding of Tax on Nonresident Aliens and Foreign Entities.

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

•

A nonresident alien individual not eligible for an SSN who is

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

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

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

only to claim a refund.

you file a tax return and meet all other requirements.

•

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.

Additional Information

citizen or resident alien.

•

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

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.

mentioned earlier, see Pub. 1915, Understanding Your IRS

For information about the substantial presence test, see Pub.

Individual Taxpayer Identification Number (ITIN), for more

519, U.S. Tax Guide for Aliens.

information.

Jan 27, 2012

Cat. No. 54092G

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

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