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The guidance details purposes of the form, eligibility rules, and key reminders including ITIN expiration and renewal requirements for individuals and certain spouses/dependents. It also covers supporting documentation, how and when to apply, where to apply (including use of a certifying acceptance agent for applicants outside the United States), and cautions about renewal when ITINs are used only on information returns.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-w-7-application-for-irs-individual-taxpayer-identification-number-september-2020-revision/306107/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-w-7-application-for-irs-individual-taxpayer-identification-number-september-2020-revision/306107.png","ImageObject",442,249,{"name":88,"@type":89},"Adam","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-07","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of Form W-7?","Question",{"text":109,"@type":110},"Form W-7 is used to apply for an ITIN and, in limited cases, to renew an ITIN that is expiring or has expired and will be included on a U.S. federal tax return.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"When does an ITIN expire and what actions are required?",{"text":114,"@type":110},"An ITIN not included on a U.S. federal tax return at least once in the last 3 consecutive tax years expires, and other expiration schedules apply based on the middle digits. Expired or soon-to-expire ITINs must be renewed to avoid delays in processing the tax return.",{"name":116,"@type":107,"acceptedAnswer":117},"What are important reminders for spouses and dependent applicants?",{"text":118,"@type":110},"For tax years after December 31, 2017, spouses and dependents may not be eligible for a new ITIN or to renew an ITIN unless they qualify for an allowable tax benefit or file their own return. Dependent applicants must specify their relationship to the U.S. citizen/resident alien in the designated space.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},306107,1790185162,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":25,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":47},1374404737137,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Instructions for Form W-7  \n(Rev. September 2020)  \nApplication for IRS Individual Taxpayer Identification Number  \nDepartment of the Treasury  \nInternal Revenue Service  \n(Use with the August 2019 revision of Form W-7)   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nContents Page Future Developments ........................  1  \nWhat’s New ...............................  1  \nReminders ................................  1  \nGeneral Instructions ......................... 2  \nPurpose of Form ......................... 2  \nWho Is Eligible To Complete This Form ........ 2  \nAdditional Information ..................... 2  \nSupporting Documentation Requirements ...... 3  \nAdditional Documentation Requirements ....... 4  \nHow To Apply ........................... 4  \nWhen To Apply .......................... 5  \nWhere To Apply ......................... 5  \nSpecific Instructions ......................... 7  \nApplication Type ......................... 7  \nReason You’re Submitting Form W-7 .......... 8  \nLine Instructions ......................... 9  \nSignature .............................  11  \nExceptions Tables .........................  12  \nFuture Developments  \nFor the latest information about developments related to Form W-7 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/FormW7)[ ](go to IRS.gov/FormW7)[IRS.gov/FormW7](go to IRS.gov/FormW7).  \nWhat’s New  \nExpiration and renewal of ITINs. An ITIN that hasn’t been included on a U.S. federal tax return at least once in the last 3 consecutive tax years will expire. In addition, ITINs that were assigned before 2013 will expire according to an annual schedule based on the middle digits of the ITIN. The middle digits refer to the fourth and fifth positions of the ITIN. For example, the middle digits for 9xx-78-xxxx are “78 .” Expired ITINs or ITINs that are about to expire must be renewed in order to avoid delays in processing your tax return. For more information, see  When To Apply, later, or visit [IRS.gov/ITIN](IRS.gov/ITIN).  \nITINs not used in the last 3 consecutive tax years. If your ITIN wasn’t included on a U.S. federal tax return at least once for tax years 2017, 2018, or 2019, your ITIN will expire on December 31, 2020. You need to take action to renew it if it'll be included on a U.S. federal tax return. See Do You Need To Renew Your ITIN, later, for more information.  \nITINs with the middle digits “88” will expire. ITINs with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,”or “99” will expire IF assigned before 2013. ITINs with middle digits (the fourth and fifth positions)“88”(for example, 9NN-88-NNNN), or ITINs with middle digits “90,”“91,”“92,”“94,”“95,”“96,”“97,”“98,” or “99”(for example, 9NN-98-NNNN) IF assigned before 2013, will remain in effect until December 31,  \n2020. You need to take action to renew it if it’ll be included on a  \nU.S. federal tax return filed in 2021. See Do You Need To Renew Your ITIN, later, for more information.  \nITINs with the middle digits “70” through “87” have expired. ITINs with middle digits (the fourth and fifth positions)“70,”“71,”“72,”“73,”“74,”“75,”“76,”“77,”“78,”“79,”“80,”“81,”“82,”“83,”“84,”“85,”“86,” or “87” have expired, unless you already submitted a renewal application and it was approved. If you haven’t already renewed, you need to take action now torenew it if it’ll be included on a U.S. federal tax return. See Do You Need To Renew YourITIN, later, for more information.  \nReminders  \nITINs for spouses and dependents. For tax years after December 31, 2017, spouses and dependents who could have been claimed in previous years for the personal exemption are not eligible for an ITIN or to renew an ITIN, unless they qualify for an allowable tax benefit or they file their own tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit.  \nDependent ap","cbCaivrEf5VEo2Nm","https://ap.wps.com/l/cbCaivrEf5VEo2Nm","pdf",257810,"English","# Future Developments\n# What’s New\n# Reminders\n# General Instructions\n## Purpose of Form\n## Who Is Eligible To Complete This Form\n## Additional Information\n## Supporting Documentation Requirements\n## Additional Documentation Requirements\n# How To Apply\n## When To Apply\n## Where To Apply\n# Specific Instructions\n## Application Type\n## Reason You’re Submitting Form W-7\n## Line Instructions\n## Signature\n# Exceptions Tables","[{\"question\":\"What is the purpose of Form W-7?\",\"answer\":\"Form W-7 is used to apply for an ITIN and, in limited cases, to renew an ITIN that is expiring or has expired and will be included on a U.S. federal tax return.\"},{\"question\":\"When does an ITIN expire and what actions are required?\",\"answer\":\"An ITIN not included on a U.S. federal tax return at least once in the last 3 consecutive tax years expires, and other expiration schedules apply based on the middle digits. Expired or soon-to-expire ITINs must be renewed to avoid delays in processing the tax return.\"},{\"question\":\"What are important reminders for spouses and dependent applicants?\",\"answer\":\"For tax years after December 31, 2017, spouses and dependents may not be eligible for a new ITIN or to renew an ITIN unless they qualify for an allowable tax benefit or file their own return. Dependent applicants must specify their relationship to the U.S. citizen/resident alien in the designated space.\"}]","Instructions for Form W-7 - Application for IRS Individual Taxpayer Identification Number - September 2020 Revision | PDF",1789832918]