PART 3 – LINE BY LINE INSTRUCTIONS FOR COMPLETING FORM W-7

NOTE: Please ensure that each line on Form W-7 is completed. If any of the fields are left blank or the information is not valid, the Form W-7 application will be suspended or rejected for incomplete or missing information. Enter N/A on the lines that do not pertain to the applicant. Do not submit applications with “pre-filled” information. This can cause information to be duplicated on applications for multiple individuals.

Application Type: Only one box must be checked to indicate whether the applicant is applying for a new ITIN, or seeking to renew an existing ITIN. If “Renew an Existing ITIN” is checked, Lines 6e and 6f of Form W-7/W-7(SP) must also be completed.

Reason you’re submitting Form W-7 Only one box must be checked to indicate the reason Form W-7 is being submitted, even when renewing an ITIN. If more than one box applies, check only the one box that best explains the applicant’s reason for submitting Form W-7. Note: If you check box “a” or “f”, then box “h” may also be checked. The Treaty Country and Treaty Article must also be present (if applicable). Refer to IRS Publication 901 for additional information about Tax Treaties. If an ITIN is being claimed for a spouse or dependent, the individual must be listed on the U. S. Federal income tax return that is attached to Form W-7. Exemptions for spouses and dependents can only be claimed for tax years 2017 and prior.

REMINDER:

Line 1 – Name

L.1a. The name entered on the Form W-7 must be legible. Be sure to properly identify their first, middle, and last names. This entry should reflect the exact legal name as it appears on the applicant’s documents and will appear on the applicant’s U.S. federal income tax return. If the name entered on the tax return is not the name under which the ITIN was established, the processing of the return may be delayed until discrepancies are resolved.

Note : Renewing applicants whose legal names have changed since the original assignment of their ITIN must submit documentation to support the legal name change, such as a marriage certificate or a court order, which may include a divorce decree. Attach supporting documentation to Form W-7.

L.1b. If an entry is present, it must reflect the applicant’s name as it appears on their birth certificate.

REMINDER:

If the applicant is applying for an ITIN as a spouse or dependent of a U.S. citizen or resident alien, the full name of that person who is the citizen/resident alien must be entered in the space provided next to reason box (d) or (e).

Line 2 - Applicant’s Mailing Address

Enter a complete mailing address. This is the address that IRS will use to return original documents and send written notification of the ITIN. If a mailing address is used that is different from the address where the applicant normally resides (Line 3), then the address must include the street, city/town, province (if any), state/country and zip/foreign postal code.

Note: Do not use a P.O. Box or an “in care of” (c/o) address instead of a street address if you are entering just a “Country” name on Line 3.

Line 3 – Applicant’s Foreign Address

Enter the complete foreign address (non-U.S.) including street, city/town, province (if any), country and foreign postal code, in the country where the applicant permanently or normally resides outside of the U.S. If the foreign address on line 3 is the same as the mailing address on line 2, re-enter the complete foreign address on line 3. *For applicants claiming a benefit under an income tax treaty with the United States, the income tax treaty country must be the same as the country listed on line 3.

** If the applicant does not have a permanent foreign residence, due to relocation to the U.S., enter only the “name” of the foreign country where they last resided **. However, if reason for applying “b” is checked, you must provide the complete foreign mailing address.

Do not enter a post office box or an “in care of” (c/o) address on this line. If you do, your application may be rejected.)

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Line 4 – Birth Information

Enter the date of birth in month/day/year format (i.e. July 7, 19xx would be entered as 07/07/19xx) and the country of birth. If available, provide the city and state or province. You must identify the country in which the applicant was born. To be eligible for an ITIN, the birth country must be recognized as a foreign country by the U.S. Department of State.

Line 5 – Gender

Check the appropriate box for your gender.

Line 6 – Other Information

L.6a. Country(ies) of Citizenship.

Enter the complete country name of citizenship. Two (2) countries may be listed where dual citizenship applies. If two countries are listed, separate the countries with a slash (/). Enter the complete country name(s); do not abbreviate.

L.6b. Foreign Tax Identification Number If the applicant’s foreign country of residence has issued a tax identification number, enter that number on line 6b. For example, if they are a resident of Canada you would enter the Canadian Social Insurance Number.

L.6c.Type of U.S. Visa Enter only U.S. nonimmigrant visa information. Include the USCIS classification, number of the visa, and the expiration date in month/day/year format. For example, if they have a F-1/F-2 visa that is numbered 11111111, you would enter it as “F-1/F-2”, “No.11111111”, followed by the visa's expiration date in MM/DD/YYYY format.

L.6d. Identification Documents Check the appropriate box indicating the type of document(s) you are submitting to prove the applicant’s identity. If the “other” box is checked, then write-in the type of documentation in the space provided. If the applicant presents a valid passport, then no other documents are necessary to prove “identity” and “foreign status”. A passport with a date of entry into the United States is the only stand-alone document for dependents (See documentation requirements in Part 4, later). If a passport is not submitted, then a combination of other documents that prove identity and foreign status must be presented. (See the “Exhibit A - Supporting Documentation Table in Part 7, later).”). If you’re submitting more than one document, enter only the information for the first document on this line. Attach a separate

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sheet showing the required information for the additional document(s). On the separate sheet, be sure to write your name and “Form W-7” at the top. If you are a CAA, then in addition to completing this line for one of the documents, it must also be entered along with all of the other documents that you reviewed on the Certificate of Accuracy that you submit to IRS. With the exception of children under 14 years of age (under 18 years of age if a student), at least one document you review must contain a recent photograph. A birth certificate should be one of the documents used to prove foreign status and identity for a dependent under 18 years of age unless a passport is presented. Reminder: If you are submitting multiple documents, use only the information from one of those documents to complete Line 6d. Enter the information for the second document on a separate sheet of paper, if applicable, and attach to Form W-7/W-7(SP). Enter the name of the State or Country or other issuer, the identification number (if any) appearing on the document(s), the expiration date, and the date on which the applicant entered the United States for the purpose for which they are requesting an ITIN. Note : If the applicant has never entered the U.S. enter “Never entered the U.S.” on this line. The documentation identified for this entry will be the same as that entered on Form W-7(COA). Dates must be entered in a month/day/year format. Additionally, the applicant may subsequently be requested to provide a certified translation of documents written in a foreign language.

L.6e/6f. Previous ITIN or Internal Revenue Service Number (IRSN). If the applicant previously received an ITIN and/or an Internal Revenue Service Number (IRSN) from the IRS, check the “Yes” box and complete line 6f. If they never had an ITIN or an IRSN, or if they don’t know their ITIN or IRSN, check the “No/Don’t Know” box. An IRSN is a nine-digit number issued by the IRS to persons who file a return or make a payment without providing a taxpayer identifying number. They would have been issued this number if they filed a U.S. Federal income tax return and did not have a Social Security Number. This temporary TIN will appear on any correspondence the IRS sent concerning that return.

Applicants submitting Form W-7 to renew an ITIN must include their previously assigned ITIN on line 6f to avoid delays in processing Form W-7.

L.6g. Name of college/university/or company – (must be completed only if reason box “f” is checked).

If the applicant has checked reason box “f”, the name of the educational institution, the City and State where it is located, and the applicant’s length of stay must be entered.

If the applicant is temporarily in the U.S. for business purposes, enter the full name of the company with whom business is being conducted, the City and State in which it is located, and the applicant’s length of stay.

Reason box f:

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Line 6g:

Signature.

Who can sign the Form W-7/W-7(SP)?

Generally, the applicant is required to sign Form W-7/W-7(SP). The following are exceptions to this requirement.

Who can sign the Form W-7/W-7(SP) if the applicant is a dependent under 18 years of age?

If the applicant is a dependent under 18 years of age, their parent or court appointed guardian can sign if the child can not. The individual (if other than the applicant) must type or print his or her name in the space provided and check the appropriate box that indicates their relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached.

Adults other than a parent or court appointed guardian can sign the Form W-7, only if a Form 2848, Power of Attorney and Declaration of Representative, has been signed by a parent or court-appointed guardian authorizing the individual to sign for the applicant.

Who can sign the Form W-7/W-7(SP) if the applicant is a dependent 18 years of age or older?

If an applicant is 18 years of age or older, the applicant or a court appointed guardian can sign or appoint a parent or another individual to sign. The individual (if other than the applicant) must type or print their name in the space provided and check the appropriate box that indicates their relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached. Individuals other than the applicant or a court-appointed guardian must attach a Form 2848 from the applicant or courtappointed guardian authorizing them to sign the Form W-7..

Note: All Powers of Attorney (POAs) submitted to the IRS must be in English. Any POAs received in a foreign language will be considered invalid unless accompanied by a certified English translation. The POA must clearly state the purpose for which it is intended under the “tax matters” section. Refer to the IRS web site at www.IRS.gov/forms-pubs/about- form-2848 for additional information on Power of Attorney.

Who can sign the Form W-7/W-7(SP) if the applicant cannot sign their own name?

If an applicant cannot sign their name, then they must sign their mark, for example an “X” or a thumbprint, in the presence of a witness. The witness’s signature is also required and must be identified as a witness.

Acceptance Agent’s Use Only

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