Instructions for Form W-7 - Rev. December 2024 - Application for IRS Individual Taxpayer Identification Number

Sep 19, 2026

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Instructions for completing IRS Form W-7 to apply for an Individual Taxpayer Identification Number (ITIN), aligned to the December 2024 revision. Covers purpose, eligibility, supporting and additional documentation requirements, how and when to apply, where to apply, and step-by-step line guidance. Includes updates such as when estimated tax payments and extensions do not require an ITIN, expanded allowable tax benefit discussion, proof of residency clarifications, an enhanced medical/school records checklist, and reminders on address changes, renewals, and expired ITINs.

LanguageEnglish

CategoryForms

FormatPDF

Pages16

Reading Time6 min

AccessFree to download

Contents Page

Future Developments

What’s New

Reminders

General Instructions

Purpose of Form

Who Is Eligible To Complete This Form

Supporting Documentation Requirements

Additional Documentation Requirements

How To Apply

When To Apply

Where To Apply

Specific Instructions

Application Type

Reason You’re Submitting Form W-7

Line Instructions

Signature

Exceptions Tables

Medical/School Records Checklist

Future Developments

What’s New

Reminders

Instructions for Form W-7 (Rev. December 2024) Application for IRS Individual Taxpayer Identification Number (Use with the December 2024 revision of Form W-7) Section references are to the Internal Revenue Code unless otherwise noted. Contents Page Future Developments ........................ 1 What’s New ............................... 1 Reminders ................................ 1 General Instructions ......................... 2 Purpose of Form ......................... 2 Who Is Eligible To Complete This Form ......... 3 Supporting Documentation Requirements ...... 3 Additional Documentation Requirements ....... 4 How To Apply ........................... 4 When To Apply .......................... 5 Where To Apply ......................... 6 Specific Instructions ......................... 6 Application Type ......................... 6 Reason You’re Submitting Form W-7 .......... 6 Line Instructions ......................... 8 Signature .............................. 9 Exceptions Tables .......................... 11 Medical/School Records Checklist .............. 16 Future Developments For 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). What’s New Estimated tax payments and extensions. We moved ITIN not needed for Forms 4868, 1040-ES, or 1040-ES (NR) from How To File to Reminders, made clarifying changes in the text, and revised the title to ITIN not needed for estimated tax payments or extensions. Allowable tax benefit. We added qualifying surviving spouse to the list of allowable tax benefits. Also, we added a TIP explaining what it takes to demonstrate if a dependent qualifies for an allowable tax benefit. Form W-7 can be submitted for a dependent claimed for the child and dependent care credit or credit for other dependents even if the return has no tax to be reduced by those credits. See Allowable tax benefit, later. Supporting documentation requirements. We are making significant changes to the medical and school record documentation requirements. Also, we restructured the text to clarify when applicants claimed as dependents must prove residency and what documentation needs to be provided when residency must be proved. See Supporting Documentation Requirements, later. Medical/School records checklist. We added a new detailed medical/school records checklist at the end of the instructions. Proof of residency. We added text throughout clarifying proof of residency requirements for a dependent. Reminders Additional Information. For more information, visit [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[ITIN](ITIN.)[.](ITIN.) Publications. See Pubs. 501, 515, 519, and 1915 for more information. You can visit [IRS.gov/Forms](IRS.gov/Forms to download these publications)[ to download these publications](IRS.gov/Forms to download these publications)[ ](IRS.gov/Forms to download these publications)[as well as other forms at no cost. Otherwise](as well as other forms at no cost. Otherwise), you can go to [IRS.gov/OrderForms](IRS.gov/OrderForms to order current and)[ to order current and](IRS.gov/OrderForms to order current and) prior-year forms and instructions. Your order should be mailed to you within 10 business days. You can also call 800-TAX-FORM (800-829-3676) if you’re in the United States to order forms and publications. Telephone help. If, after reading these instructions and our free publications, you’re not sure how to complete your application or have additional questions, call 800-829-1040 if you’re in the United States. If you’re outside of the United States, call 267-941-1000 (not a toll-free number) for assistance. Change of address. It’s important that the IRS is aware of your current mailing address. This address is used to mail notices about your Form W-7, inclu

FAQs

What is Form W-7 used for?

Form W-7 is used to apply for an IRS Individual Taxpayer Identification Number (ITIN).

What documentation is required to support a Form W-7 application?

The instructions describe supporting documentation requirements and note significant changes to medical and school record documentation, including when residency proof is required for dependents.

When might an ITIN renewal be required or an ITIN expire?

Renewal applications must generally include a U.S. federal tax return unless an exception applies. ITINs that were not included on at least one U.S. federal tax return for three consecutive tax years expire on December 31 of the third year.

Sep 19, 2026

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