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IRS Form W-7 Instructions - ITIN Application (Rev. November 2021)

Updated: Author: Alina Kanametova

Reference Guides 14 pages Anonymized Access on request

Official IRS instructions for Form W-7, Application for Individual Taxpayer Identification Number (Rev. 11/2021) - ITIN for dependents and non-SSN filers.

O-1 EB-1A EB-2 NIW

About this document

IRS instructions for Form W-7, the application for an Individual Taxpayer Identification Number (ITIN), revised in November 2021. It explains who can apply or renew, what tax return links are required, and what supporting documents must be submitted. The text also covers expired ITIN rules, dependent residency proof, and special cases such as deceased taxpayers and certain tax credits.

Key points

  • Defines ITIN as a nine-digit IRS number for people who need a U.S. taxpayer ID but are not eligible for an SSN.
  • Lists eligible applicants, including nonresident aliens, U.S. resident aliens without SSNs, and certain spouses or dependents.
  • For tax years after 2017, spouses and dependents need an allowable tax benefit or their own return to get or renew an ITIN.
  • Requires supporting proof of identity, foreign status, and sometimes U.S. residency, using original documents or certified copies.
  • Gives a table of acceptable documents, with passport as the only stand-alone document, and special residency proof for dependent passports without entry dates.
  • Says renewal applications generally must include a U.S. federal tax return unless an exception applies.
  • Explains that expired ITINs with middle digits 70-88 and some 90-99 numbers expire if not used on a return for tax years 2018, 2019, and 2020.
  • Covers special filing situations such as deceased taxpayers, Form 4868, Forms 1040-ES, and claims for HOH, AOTC, PTC, CDCC, and ODC.

When it helps

Serves as filing instructions and evidence checklist for an ITIN application or renewal tied to a U.S. federal tax return. It also shows how the form is used for specific tax-benefit claims and special applicant situations.

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Source: Community (anonymized). The material opens on the site. Reference material, not legal advice.

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