Guide to Global Payroll Management - 2020 - D-26

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Guide to Global Payroll Management

United States. If you're outside of the United States, call
267-941-1000 (not a toll-free number) for assistance.

Supporting Documentation

Supporting Documentation
Requirements

Passport (the only stand-alone document*)

The documentation you provide must meet the following
requirements.
1. You must submit documentation to establish your identity
and your connection to a foreign country ("foreign status").
Applicants claimed as dependents must also prove U.S.
residency unless the applicant is from Canada or Mexico or the
applicant is a dependent of U.S. military personnel stationed
overseas.
2. You must submit original documents, or certified copies of
these documents from the issuing agency, that support the
information provided on Form W-7. A certified document is one
that the original issuing agency provides and certifies as an
exact copy of the original document and contains an official
stamped seal from the agency. You may be able to request a
certified copy of documents at an embassy or consulate.
However, services may vary between countries, so it's
recommended that you contact the appropriate consulate or
embassy for specific information.

Can be used to
establish:
Foreign
Identity
status
x
x

Visa issued by the U.S. Department of State

U.S. driver's license

U.S. military identification card

Foreign driver's license

Foreign military identification card

National identification card (must contain name,
photograph, address, date of birth, and expiration date)

U.S. state identification card
Foreign voter's registration card

Original documents you submit will be returned to you at
TIP the mailing address shown on your Form W-7. You don't
need to provide a return envelope. Applicants are
permitted to include a prepaid Express Mail or courier envelope
for faster return delivery of their documents and to ensure the
secure delivery of valuable documents, such as passports. The
IRS will then return the documents in the envelope provided by
the applicant. If your original documents aren't returned within 60
days, you can call the IRS (see Telephone help, earlier). If you
will need your documents for any purpose within 60 days of
submitting your ITIN application, you may wish to apply in
person at an IRS Taxpayer Assistance Center or a CAA. See
Where To Apply, later.

U.S. Citizenship and Immigration Services (USCIS)
photo identification

Civil birth certificate

x**

Medical records (valid only for dependents under age 6)

x**

School records (valid only for a dependent under age
18, if a student)

x**

* Applicants claimed as dependents who need to prove U.S. residency must
provide additional original documentation if the passport doesn't have a date
of entry into the United States. See Proof of U.S. residency for applicants who
are dependents below.
** May be used to establish foreign status only if documents are foreign.

If you submit an original valid passport or a certified copy from
the issuing agency, you don't need to submit any other
documents from the table, unless the passport is for a
dependent and it doesn't include a date of entry into the United
States.
Proof of U.S. residency for applicants who are
dependents. A passport that doesn't have a date of entry won't
be accepted as a stand-alone identification document for
dependents, unless they are dependents of U.S. military
personnel stationed overseas. In these cases, applicants will be
required to submit at least one of the following original
documents in addition to the passport to prove U.S. residency.
* If under 6 years of age: A U.S. medical record, school
record, or U.S. state identification card that lists the applicant's
name and U.S. address, or a U.S. visa.
* If at least 6 years of age but under 18 years of age: A
U.S. school record, U.S. state identification card, or driver's
license that lists the applicant's name and U.S. address, or a
U.S. visa.
* If 18 years of age or older: A U.S. school record, rental
statement from a U.S. property, utility bill for a U.S. property, or a
bank statement, U.S. state identification card or driver's license
that lists the applicant's name and U.S. address, or a U.S. visa.

3. The documentation you provide must be current (that is,
not expired).
There are 13 acceptable documents, as shown in the
following table. At least one document must contain your
photograph, unless you're a dependent under age 14 (under age
18 if a student). You may later be required by the IRS to provide
a certified translation of foreign-language documents.

Note. Applicants claimed as dependents on prior-year returns
also must prove U.S. residency if the passport doesn't have a
date of entry, unless the applicant is from Canada or Mexico or
is a dependent of U.S. military personnel stationed overseas. In
these cases, applicants will be required to submit at least one of
the original documents from the list earlier in addition to the
passport to prove U.S. residency.
If you check box d for a dependent of a U.S. citizen or
resident alien, then you may submit an original valid passport (or
a certified copy from the issuing agency) without any other
documents to prove your "foreign status" or "identity" only if the
passport has a U.S. date of entry. Otherwise, you must submit
Instructions for Form W-7 (Rev. September 2019)

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Guide to Global Payroll Management - 2020

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