Form W-7: How to Complete and Submit It to the IRS
Written by
itin.so Editorial Team
IRS-Authorized Certifying Acceptance Agents · Updated August 2026
Form W-7 is the IRS application for an Individual Taxpayer Identification Number (ITIN). You submit the completed paper form with 1 of 13 accepted identity documents and, in most cases, a federal tax return. The IRS offers no online submission, so every Form W-7 reaches the IRS by mail, in person at a Taxpayer Assistance Center, or through a Certifying Acceptance Agent. The IRS charges $0 and processes the form in 6 to 11 weeks.
Quick answer
Form W-7 applies for an ITIN, the 9-digit tax ID the IRS issues to people who cannot get a Social Security Number. You submit it on paper by mail to Austin, Texas, in person at an IRS office, or through a Certifying Acceptance Agent. No e-file exists.
What Is IRS Form W-7?
Form W-7, officially titled “Application for IRS Individual Taxpayer Identification Number,” is a free 2-page IRS form used to obtain or renew an ITIN under IRC Section 6109. Page 1 collects your personal information and your reason for applying (8 boxes, a through h). Page 2 collects your document information, delegate details, and your signature. The instructions are a separate 12-page document.
Errors on Form W-7 are the number 1 reason the IRS rejects ITIN applications. Name mismatches, wrong reason boxes, and missing signatures account for the majority of rejections, and each one costs 4 to 8 weeks. The sections below walk through every line of the form, then cover the 3 ways to submit it.
Before filling out the form, confirm that you meet all ITIN requirements. If you are eligible for a Social Security Number, the IRS rejects your W-7. See the differences in our ITIN vs SSN comparison.
How Do I Submit a W-7 to the IRS?
You submit Form W-7 to the IRS in 3 ways: by mail, in person at a Taxpayer Assistance Center, or through a Certifying Acceptance Agent. The IRS charges $0 for each method. Follow these 5 steps:
- Complete Form W-7. Download the fillable PDF from IRS.gov. Enter your name and address, then check 1 reason box (a through h).
- Gather your documents. Attach a valid passport, which proves identity and foreign status alone. Without a passport, attach 2 of the 13 accepted documents.
- Attach your tax return. Include Form 1040 or 1040-NR unless you qualify for an exception (boxes c, d, e, g, h).
- Sign in ink. Sign and date the form. A parent signs for a dependent under 18. The IRS rejects unsigned forms.
- Send it. Mail the package to IRS, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, visit 1 of 13 IRS TACs, or use a CAA.
Each of those steps is broken down line by line further down this page. For the full application process from eligibility to CP565 notice, read how to get an ITIN number.
Can Form W-7 Be Filed Electronically?
No. The IRS does not accept Form W-7 electronically as of 2026. No e-file portal exists, no fax submission exists, and no email option exists. The IRS requires a physical signature and original or certified identity documents, which rules out digital submission.
This limitation applies to every applicant and every reason for applying. A Certifying Acceptance Agent still submits your paper Form W-7 to the IRS, but the CAA verifies your documents first, so you keep your passport instead of mailing it.
Can I Fill Out or Submit a W-7 Form Online?
You can fill out Form W-7 online, but you cannot submit it online. The IRS publishes a fillable PDF at IRS.gov that you complete on screen, then print and sign. The signed paper form and your documents travel by mail or in person, never through a website.
Third-party services let you complete Form W-7 through an online questionnaire. These services still print, certify, and mail the physical application to the IRS. The online step speeds up preparation, but the IRS receives paper in every case.
How Do You Complete Section 1: Name, Address, and Birth Information?
Section 1 occupies the top half of page 1. Every entry must match your supporting documents exactly. Here are the key fields:
Line 1a: Legal Name
Enter your full legal name as it appears on your passport or primary identity document. Include first name, middle name (if any), and last name. Do not use nicknames or abbreviations. If your name has changed since your documents were issued, attach legal proof of the name change (marriage certificate, court order).
Line 2: Mailing Address
Provide the address where you want the IRS to send your CP565 notice (ITIN assignment letter). This can be a US or foreign address. Double-check this address because the IRS mails your ITIN confirmation here. An incorrect address means you never receive your ITIN notice.
Lines 3-4: Birth Information
Enter your date of birth (MM/DD/YYYY format), city and state of birth, and country of birth. Your birth country helps verify your foreign status. If born in the US but not a US citizen (rare cases), attach supporting documentation.
Lines 5-6: Foreign Address and Citizenship
Provide your foreign (non-US) address and country of citizenship. If you hold citizenship in multiple countries, list all of them. Include your foreign tax identification number if you have one. This is separate from Line 2 (mailing address).
How Do You Choose the Right Reason-for-Applying Box?
Lines 1a through 1h list 8 IRS-approved reasons for applying. Check exactly 1 box. Checking the wrong box or multiple boxes triggers a rejection. This table shows all 8 options:
| Box | Reason | Tax Return Required? |
|---|---|---|
| a | Non-resident alien filing a US tax return | Yes (1040-NR) |
| b | Resident alien filing a US tax return | Yes (1040) |
| c | Dependent of a US citizen/resident | No (exception) |
| d | Spouse of a US citizen/resident | No (exception) |
| e | Non-resident alien claiming tax treaty benefit | No |
| f | Non-resident alien student, professor, or researcher | Depends on income |
| g | Dependent/spouse of non-resident visa holder | No (exception) |
| h | Other (third-party withholding, mortgage interest) | No |
If attaching a tax return, write “ITIN Application” across the top of the return. The IRS processes your tax return and W-7 together. For more on filing, see our ITIN tax return guide.
How Do You Complete Section 3: Documents and Signature?
Document Checklist
Check the box next to each document type you are submitting. The IRS accepts 13 documents total. A passport alone satisfies both identity and foreign status. Without a passport, you need 2 documents. The next section breaks down the accepted combinations.
Signature Line
Sign with ink (not digitally) and include the date. For applicants under 18, a parent or legal guardian signs. Unsigned forms are rejected automatically. If a delegate or authorized representative submits on your behalf, they complete the Delegate section at the bottom of page 2.
CAA Section
If you use a Certifying Acceptance Agent, the CAA fills in their PTIN (Preparer Tax Identification Number), CAA number, and EIN in the delegate section. The CAA also attaches a Certificate of Accuracy verifying your identity documents.
What Documents Do I Need to Send With the W-7 Form?
You send 1 of 13 IRS-accepted documents that prove both identity and foreign status. A valid passport satisfies both requirements by itself. Without a passport, you send 2 documents from the accepted list. This table shows the most common combinations:
| Documents | Proves Identity | Proves Foreign Status |
|---|---|---|
| Passport (standalone) | Yes | Yes |
| National ID card + birth certificate | Yes | Yes |
| Foreign driver's license + birth certificate | Yes | Yes |
The IRS requires originals or copies certified by the issuing agency. Notarized copies and plain photocopies are rejected. See the complete list in our ITIN documents guide. Most applicants also attach a federal tax return, covered in our ITIN tax return guide.
What Are the 6 Most Common Form W-7 Mistakes?
The IRS rejects thousands of ITIN applications each year. These 6 errors cause the majority of rejections:
- Name mismatch. Your name on Form W-7 must exactly match your passport or primary ID. Even 1 letter difference in spelling triggers a rejection.
- Wrong reason-for-applying box. Checking box a when you should check box d (or vice versa) is a frequent error. Read each option and select only 1.
- Missing signature. The IRS automatically rejects unsigned forms. Sign with ink and include the date.
- No tax return attached. Unless you qualify for an exception (boxes c, d, e, g, h), you must attach a completed federal tax return.
- Expired documents. All identity documents must be current and unexpired at the time of submission.
- Sending photocopies. The IRS requires originals or certified copies from the issuing agency. Regular photocopies are rejected.
For a fuller breakdown of what goes wrong and how to recover, see ITIN application mistakes to avoid.
What Are the Best Tips for Fast W-7 Approval?
- Use your passport. It proves both identity and foreign status with 1 document, reducing document-related issues.
- Compare every letter of your name. Check your Form W-7 entries letter by letter against your identity document.
- Sign and date the form. Unsigned forms are rejected thousands of times per year.
- Attach the correct tax return.Make sure the tax year matches and write “ITIN Application” at the top.
- Submit off-peak (May-December). Processing is 2-3 weeks faster outside of tax season.
- Use a CAA. Professional review catches errors before your application reaches the IRS, saving 4-8 weeks of correction time. See our service comparison.
How Much Does It Cost to File a W-7?
The IRS charges $0 to file Form W-7. Self-filing costs only postage and any certified-copy fees. A Certifying Acceptance Agent adds a service fee to prepare the form, certify your documents, and submit the application. This table compares your 3 options:
| Method | IRS Fee | Service Fee | Keep Passport? |
|---|---|---|---|
| File yourself by mail | $0 | $0 | No |
| IRS Taxpayer Assistance Center | $0 | $0 | Yes |
| itin.so CAA service | $0 | $197-$297 | Yes |
itin.so charges $197 for Standard service and $297 for Express service. See the full breakdown in our ITIN cost breakdown.
Can I Apply for an ITIN by Myself?
Yes. You can complete and submit Form W-7 yourself for $0 in IRS fees. Self-filing works well for applicants with a valid passport and a straightforward tax situation. Self-filing carries 2 trade-offs you should weigh:
- You mail your original passport or a certified copy to Austin, Texas, and wait up to 60 days for its return.
- You receive no document review, so name mismatches and wrong reason boxes trigger a rejection that adds 4 to 8 weeks.
A Certifying Acceptance Agent removes both trade-offs. The CAA verifies your documents so you keep your passport, and the CAA reviews Form W-7 before submission. Learn the difference in our Certifying Acceptance Agent guide. Renewing an existing ITIN uses the same form: see our ITIN renewal guide.
Frequently Asked Questions About Filing Form W-7
What is IRS Form W-7 used for?
How many pages is Form W-7?
How do I submit a W-7 to the IRS?
Can Form W-7 be filed electronically?
Can I fill out or submit a W-7 form online?
What documents do I need to send with the W-7 form?
How much does it cost to file a W-7?
Can I apply for an ITIN by myself?
Do I need to mail my original passport with Form W-7?
How long does the IRS take to process Form W-7?
Do I need to attach a tax return to Form W-7?
What is the most common mistake on Form W-7?
What happens if the IRS rejects my Form W-7?
Can I use Form W-7 to renew an expired ITIN?
Does a Certifying Acceptance Agent fill out Form W-7 for me?
Skip the passport mailing and the rejection risk. Our CAA team prepares Form W-7, certifies your documents, and submits your application to the IRS.
Start Your ITIN Application - From $197Renewing instead? See our ITIN renewal guide or compare ITIN costs.