Form W-7 - Instructions Individual Tax Identification Number ITIN H4 Taxes

[Administrator]

Form W7 - Application of Individual Tax Identification Number ITIN - Dependents H4 Taxation

Any individual who is not eligible to obtain an Social Security Number (SSN) but who must furnish an Individual Taxpayer Identification Number must apply for an ITIN on Form W-7.

Who needs an ITIN?

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN.

Examples of individuals who need ITINs include:

Non-resident alien filing a U.S. tax return and not eligible for an SSN

U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN

Dependent or spouse of a U.S. citizen/resident alien

Dependent or spouse of a non-resident alien visa holder

In most circumstances, you must submit the Form W-7 with your annual income tax return. Forms W-7 submitted without the tax return are routinely rejected by the IRS unless you can show a pressing need for the ITIN.

When submitting for the ITIN, you must normally wait to receive the ITIN back from the IRS before you can file the state income tax return. Some states, most notably California, will allow you to submit your tax return without an ITIN for your spouse, as long as you inform them what the ITIN is when you receive it.


When the W-7 is completed, it will mailed to you for signature. If the W-7 is for your spouse, your spouse must sign it. If it is for one of your children, you sign it as the delegate.

You need send the notarized copy of W-7 to the IRS.

IRS Mailing Address:

Internal Revenue Service
ITIN Operation
PO Box 149342
Austin, TX 78714-9392

Where can I find a person to notarize my passport?

Look in the yellow pages of the telephone directory under "notary public". Additionally, mail-box shops, copy services, and banks often provide Notary services to the public. There may be a notary public available to employees at your place of employment.

If you have any questions, please Contact Us or post your questions in the Forum.