W7 FORM

​ITIN APPLICATION

An ITIN is a nine digit number (always starts with the number 9), issued by the Internal Revenue Service to individuals who are required for U.S. tax purposes to have a taxpayer identification number but who do not have and are not eligible to obtain a Social Security number (SSN).

Applicant to an ITIN number must have in consideration:

• There is always changing legislation about the issue of an ITIN number, for the latest information about developments related to the W7 Form and its instructions, such as legislation enacted after they were published, go to www.irs.gov/w7
• Beginning in 2016, the Internal Revenue Service will deactivate an ITIN that has not been used on at least one tax return in the past five years.
• The ITIN is for federal purposes only, does not grant any immigration change of status, and is not a working authorization.
• Individual filing tax returns using an ITIN are not eligible to claim the earned income credit (EITC).

A W7 FORM MUST BE COMPLETED TO APPLY FOR AN IRS INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN)