Guide to Global Payroll Management - 2020 - D-23

Appendix D-Federal Forms and Instructions

W-7

Application for IRS Individual
Taxpayer Identification Number

Form
(Rev. August 2019)
Department of the Treasury
Internal Revenue Service

▶

OMB No. 1545-0074

For use by individuals who are not U.S. citizens or permanent residents.
▶ See separate instructions.

An IRS individual taxpayer identification number (ITIN) is for U.S. federal tax purposes only.
Before you begin:
* Don't submit this form if you have, or are eligible to get, a U.S. social security number (SSN).

Application type (check one box):
Apply for a new ITIN
Renew an existing ITIN

Reason you're submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b, c, d, e, f, or g, you
must file a U.S. federal tax return with Form W-7 unless you meet one of the exceptions (see instructions).
a
b
c

Nonresident alien required to get an ITIN to claim tax treaty benefit
Nonresident alien filing a U.S. federal tax return

U.S. resident alien (based on days present in the United States) filing a U.S. federal tax return
If d, enter relationship to U.S. citizen/resident alien (see instructions) ▶
Dependent of U.S. citizen/resident alien

Spouse of U.S. citizen/resident alien

f
g

Nonresident alien student, professor, or researcher filing a U.S. federal tax return or claiming an exception

}

If d or e, enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions) ▶

Dependent/spouse of a nonresident alien holding a U.S. visa

Other (see instructions) ▶
h
Additional information for a and f: Enter treaty country ▶
1a First name
Name

Middle name

and treaty article number ▶
Last name

Middle name

Last name

(see instructions)
Name at birth if
different . .

1b First name
▶

Applicant's
Mailing
Address

Foreign (nonU.S.) Address

Street address, apartment number, or rural route number. If you have a P.O. box, see separate instructions.
City or town, state or province, and country. Include ZIP code or postal code where appropriate.
Street address, apartment number, or rural route number. Don't use a P.O. box number.
City or town, state or province, and country. Include postal code where appropriate.

(see instructions)

Birth
Information

Other
Information

6a Country(ies) of citizenship

Date of birth (month / day / year) Country of birth

City and state or province (optional)

Issued by:

Male
Female
6c Type of U.S. visa (if any), number, and expiration date

6b Foreign tax I.D. number (if any)

6d Identification document(s) submitted (see instructions)
USCIS documentation
Other
No.:

Passport

Exp. date:

Driver's license/State I.D.

Date of entry into
the United States
(MM/DD/YYYY):

6e Have you previously received an ITIN or an Internal Revenue Service Number (IRSN)?
No/Don't know. Skip line 6f.
Yes. Complete line 6f. If more than one, list on a sheet and attach to this form (see instructions).
6f Enter ITIN and/or IRSN ▶

ITIN

name under which it was issued ▶

IRSN

First name

Middle name

and

Last name

6g Name of college/university or company (see instructions) ▶
City and state

Keep a copy for
your records.

Signature of applicant (if delegate, see instructions)

Date (month / day / year)

Name of delegate, if applicable (type or print)

/
/
Delegate's relationship
to applicant

Signature

Date (month / day / year)
/

Name and title (type or print)

For Paperwork Reduction Act Notice, see separate instructions.

Name of company

▲

Acceptance
Agent's
Use ONLY

▲▲ ▲ ▲

Sign
Here

Length of stay ▶

▶

Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including accompanying
documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I authorize the IRS to share
information with my acceptance agent in order to perfect this Form W-7, Application for IRS Individual Taxpayer Identification Number.

Phone number
Parent
Court-appointed guardian
Power of attorney
Phone

Fax
EIN
Office code

Cat. No. 10229L

PTIN
Form W-7 (Rev. 8-2019)

D-23

Guide to Global Payroll Management - 2020

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