📝 Form W-7 (2025) — The Clear, EA-Level Guide to Completing Your ITIN Application
Filing U.S. taxes without a Social Security Number means you must submit
Form W-7 to request an ITIN.
Yet many applicants choose the wrong reason code, enter inconsistent information, or forget required ID
documentation—leading to delays or rejections.
This updated 2025 guide explains exactly how to complete each section of Form W-7 with
accurate steps, new examples, and practical EA tips.
📌 Table of Contents
1️⃣ What Is Form W-7?
Form W-7 is the official IRS application used to request an
Individual Taxpayer Identification Number (ITIN).
Individuals who are not eligible for a Social Security Number but must file U.S. taxes
use this form to obtain a valid taxpayer ID.
2️⃣ Who Must File Form W-7?
You must complete Form W-7 if you fall under any of these categories:
- Nonresident aliens required to file a U.S. return
- Resident aliens filing under the substantial presence test without SSN eligibility
- Spouses of U.S. citizens or U.S. residents included on a joint return
- Dependents claimed on U.S. tax returns
- Individuals claiming tax treaty benefits
3️⃣ How to Complete Form W-7 (Step-by-Step)
① Choose the Correct Reason Code
The reason code determines why you are applying for an ITIN.
Choosing the wrong code is one of the most common causes of rejection.
Most frequently used codes:
- A — Nonresident alien claiming tax treaty benefits
- C — Dependent of a U.S. citizen/resident
- E — Spouse of a U.S. citizen/resident
② Name & Identification Information
Enter your legal name exactly as it appears on your passport.
If you do not have a middle name, leave it blank rather than adding a dash or period.
③ Foreign Address
This should be your permanent address outside the U.S.
The IRS does not mail ITIN approval notices outside the U.S., so this address is only for identity purposes.
④ Mailing Address (Critical)
The IRS will send Notice CP565 (ITIN approval letter) to the mailing address listed here.
Enter a complete and reliable U.S. mailing address to avoid delivery issues.
⑤ Birth Information & Nationality
Birthdate and country of citizenship must match your supporting ID document.
⑥ Supporting Identification Document
The passport is the strongest single document because it verifies both identity
and foreign status.
Check the “Passport” box if using it; otherwise, include two alternative documents.
⑦ Attach Your Federal Tax Return
Unless you qualify for a specific exception, a federal tax return (usually Form 1040 or 1040-NR)
must be attached to the W-7.
⑧ Signature & Date
The applicant must sign unless they are a minor, in which case a parent or guardian may sign.
4️⃣ Example: Completed W-7 Snapshot
📘 Example: Visiting Researcher from Spain (Completely New Example)
- Reason Code: A — Claiming tax treaty exemption for research income
- Name: García, Elena
- Foreign Address: Madrid, Spain
- U.S. Mailing Address: University mailing address in Texas
- ID: Spanish Passport (single document)
- Tax Return: 1040-NR with treaty claim under Article 22(1)
Elena is visiting a U.S. university for a one-year research project.
Since her research stipend is partially exempt under the U.S.–Spain tax treaty,
she submits Form W-7 with Form 1040-NR, using her university office address as her reliable U.S. mailing address.
5️⃣ EA Practical Tips
💡 Practical Issues Seen Frequently in EA Practice
- Reason code mismatched with the attached tax return
- Mailing address errors leading to lost CP565 notices
- Submitting photocopies instead of certified ID copies
- Dependent applications missing required residency documentation
- Not attaching a tax return when no exception applies
For dependents living abroad, additional documents (e.g., school records, travel documents,
residency proof) may be required. Preparing these in advance prevents delays.
Completing Form W-7 accurately the first time is crucial to avoiding delays.
Using the correct reason code, consistent ID information, and reliable U.S. mailing address ensures smoother processing.