IRS Form W-7: How to Get an ITIN, Step by Step

Form W-7 is the IRS application for an ITIN, the taxpayer ID you need when you must deal with US taxes but don't qualify for a Social Security Number. Here's the full walkthrough: every box on the form, the documents to attach, where to send it, and the mistakes that get applications returned.

What Is Form W-7?

Form W-7, "Application for IRS Individual Taxpayer Identification Number," is the only way to get an ITIN. An ITIN is a nine-digit number formatted like an SSN (9XX-XX-XXXX, always starting with 9) that the IRS issues so people who can't get a Social Security Number can still be identified for federal tax purposes.

Three things an ITIN is not:

• It is not work authorization or an immigration status
• It does not entitle you to Social Security benefits
• It is not the same as an EIN, which identifies your business, not you personally

Who Needs an ITIN

You need an ITIN if you don't qualify for an SSN and any of these apply:

• You own a US LLC and must file a US federal tax return. This is the most common case for international founders, especially if your income is effectively connected with a US trade or business.
• You want to claim tax treaty benefits on US-source income (reduced withholding on dividends, royalties, or services).
• You receive US income subject to third-party withholding, such as royalties, rents, or annuities.
• You're a spouse or dependent of a US citizen, resident, or visa holder and are claimed on a US return.
• A bank or broker requires a US taxpayer ID for information-reporting purposes.

You do not need an ITIN just to form an LLC or to get an EIN. Both can be done without one. The ITIN becomes relevant when your personal US tax obligations begin.

Before You Start

1. Confirm you're not SSN-eligible. If you can get an SSN (for example, you have US work authorization), the IRS will reject your W-7. Apply for the SSN instead.
2. Identify your reason for applying. The W-7 makes you pick a reason box (a through h). The wrong box is one of the most common rejection causes.
3. Decide on your documents. A valid passport is the only document that proves both identity and foreign status on its own. Anything else and you'll need two documents.
4. Prepare the attachment. In most cases the W-7 must be stapled to a federal tax return. If you qualify for an exception, gather the exception evidence instead.

W-7 Form Walkthrough, Box by Box

Application type

At the very top, check either "Apply for a new ITIN" (first time) or "Renew an existing ITIN" (your ITIN expired after three years of non-use on returns).

Reason for applying (boxes a-h)

Lines 1-6: your information

• Line 1a-1b: Your legal name exactly as it appears on your passport, and your birth name if different.
• Line 2: Your mailing address. This is where the IRS sends your ITIN letter, so use an address where you reliably receive mail.
• Line 3: Your foreign (non-US) address. Required; "same as above" is fine if line 2 is foreign.
• Line 4: Date and country of birth.
• Line 5: Gender.
• Line 6a-6g: Citizenship country, foreign tax ID if you have one, US visa details if any, the documents you're submitting, and any previously issued ITIN or IRSN. Line 6d is where your passport number and expiry date go.

Signature

Sign and date the form, and include a phone number. Unsigned forms are returned. If a Certifying Acceptance Agent prepares your application, they complete their section too.

Required Documents

The IRS accepts 13 document types, but in practice one rule matters: a valid passport is the only stand-alone document proving both identity and foreign status. Without one, you need two documents from the list (for example, a national ID card plus a birth certificate).

For the passport, you have three options:

1. Original passport mailed to the IRS. They return it in roughly 60 days. Most applicants understandably avoid this.
2. Certified copy from the issuing agency, your country's passport office certifies a copy, which the IRS accepts. The safest mail option.
3. Certifying Acceptance Agent (CAA), an IRS-authorized agent verifies the original in person or by video and submits certificates instead, so nothing irreplaceable is mailed.

How to Submit Form W-7

After You Apply

• 7-11 weeks: normal IRS processing time. Longer during tax season (January-April) and for applications from abroad.
• CP 565 notice: your ITIN assignment letter, mailed to the address on line 2. This is the document you'll use as proof of your ITIN.
• CP 566 notice: the IRS needs more information, usually a missing document, wrong reason box, or absent treaty/exception detail. Respond within 45 days or the application is rejected.
• CP 567 notice: rejection. You can reapply with a corrected package.

Common Mistakes That Delay W-7 Applications

1. No tax return attached when none of the exceptions apply. The W-7 generally rides along with a return.
2. Notarized instead of certified passport copies. Only issuing-agency certification or a CAA works.
3. Wrong reason box, or box a/h checked without the treaty article or exception number written in.
4. Name mismatches between the W-7, the passport, and the attached tax return.
5. Expired documents. Your passport must be valid on the date the IRS processes the application.
6. Applying while SSN-eligible. The IRS cross-checks; SSN-eligible applicants are rejected.

How StartGlobal Helps

If you run a US LLC on the StartGlobal plan, the tax filing that usually triggers the ITIN requirement is already handled: federal tax filing, including Form 5472 and the returns non-resident owners need, is included in the $149/month plan.

For the ITIN itself, our ITIN application service ($247 one-time) prepares your Form W-7 under the correct category, reviews your documents against IRS requirements, walks you through the certified copy options so your passport never leaves your hands, and supports you until the CP 565 arrives. If the IRS returns the application, we correct and resubmit it free.