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IRS Form W-7 is a single page, but it causes more ITIN rejections than any other part of the application. Small errors — the wrong reason box checked, a name that doesn’t exactly match the passport, a field left blank — send applications back to the start. This guide walks through every section of the December 2024 version of Form W-7, field by field, so you know exactly what to enter and why.
If you need a broader overview of the ITIN process before diving into the form itself, our main guide to getting an ITIN as a non-U.S. resident covers who qualifies and the full application workflow. This guide focuses specifically on completing Form W-7 correctly.
Before You Start: Download the Right Version
Always download Form W-7 directly from irs.gov — specifically the
. Earlier versions are outdated and will be rejected. The IRS updates the form periodically, and submitting a prior version is a common avoidable error.
You need one completed Form W-7 for each applicant. If you are applying for yourself and also adding a dependent, each person requires their own separate form.
The Reason Boxes — The Most Important Part of Form W-7
At the top of Form W-7 is a section most applicants overlook: the reason you are applying. You must check
that correctly describes your tax situation. If you check the wrong box, your application will be rejected or delayed, regardless of how accurately you complete the rest of the form.
Here are all eight reason boxes and who each one applies to:
The most common box for Nolly.com’s clients is Box b — nonresident alien filing a U.S. federal tax return. This applies to Canadian or Mexican residents with U.S. rental property, foreign sellers claiming a FIRPTA refund, non-residents with U.S. investment income, and freelancers earning U.S. income.
If you are claiming a treaty benefit, you must check
, and attach a statement describing the treaty, the article, and the income type.
Line-by-Line Walkthrough
Line 1a — Legal Name
Enter your name exactly as it appears on your passport or primary identity document — including middle names, hyphens, and any characters that appear in the English transliteration. This is where most rejections begin: a middle name omitted, a hyphen dropped, or a name shortened to a nickname.
If your passport shows both a native-script name and an English transliteration, use the English transliteration on Form W-7.
Line 1b — Name at Birth (if different)
If your legal name has changed since birth — through marriage, adoption, or legal name change — enter your birth name here. If your name has never changed, leave this blank.
Line 2 — Mailing Address
Enter the address where the IRS should return your original documents and send your ITIN notice (CP565). For non-U.S. residents, this is typically a foreign address. Make sure it is current — if documents are returned to a wrong address, recovery is difficult.
Line 3 — Foreign Address (if different from Line 2)
If your permanent foreign address is different from the mailing address in Line 2, enter it here. Most applicants leave this blank if Line 2 is already their foreign address.
Line 4 — Birth Information
Enter your date of birth (MM/DD/YYYY format) and country of birth. The country of birth must be a country recognized by the U.S. Department of State — enter the full country name, not an abbreviation.
Line 5 — Country of Citizenship
Enter your country of citizenship. If you hold citizenship in more than one country, enter the one shown on the passport you are submitting.
Line 6a — Foreign Tax ID Number
If your home country has issued you a tax identification number, enter it here. This is optional but helps the IRS cross-reference your records. Canadian applicants would enter their SIN; Mexican applicants their RFC.
Line 6b — Type of U.S. Visa (if applicable)
Enter your visa type and expiration date only if you currently hold a U.S. visa. Most non-resident property owners and investors applying from outside the U.S. leave this blank.
Line 6c — Identification Documents
This section requires information about the documents you are submitting — document type, issuing country, document number, expiration date, and whether it includes a photograph. Fill this in for every document you are submitting. If submitting a passport, complete this section for the passport; if submitting two alternative documents, complete it for each.
Line 6d — Entry Date into the U.S.
Enter the most recent date you entered the United States, if applicable. If you have never been to the U.S. or if entry is not relevant to your application reason, you can write “Never” or leave it blank with a note.
Line 6e and 6f — Visa or Non-Visa Entry
These lines ask whether you have ever had a U.S. visa and whether your most recent entry was on a visa. Answer accurately — inconsistencies between these fields and your supporting documents flag the application for manual review.
Line 7 — Signature
Form W-7 must be signed and dated by the applicant. If the applicant is a minor under 14, a parent or legal guardian signs on their behalf and adds their own name and relationship. An unsigned Form W-7 is rejected immediately.
The Supporting Tax Return — Attached to the Front
In most cases, a completed and signed U.S. tax return must be attached to your Form W-7. The return goes on top of the Form W-7 in the submission package. Leave the SSN/ITIN field on the tax return blank — the IRS will write in your assigned ITIN and then forward the return for processing.
The most common return for non-U.S. residents is Form 1040-NR. This applies to rental income, investment income, FIRPTA-related filings, and most other non-resident tax situations. The full walkthrough of how non-U.S. residents file a 1040-NR covers what each section requires.
If you qualify for one of the IRS exceptions that allows an ITIN application without a tax return — such as passive income subject to withholding, or a tax treaty claim — you must attach the exception documentation instead. The guide to applying for an ITIN without a tax return explains which exceptions apply and what each one requires.
Common Form W-7 Errors That Cause Rejection
These are the errors that send applications back most often:
For a broader list of rejection reasons and how to fix a rejected application, this article on why ITIN applications get rejected and how to fix them covers each scenario with specific correction steps.
Submitting Your Completed Form W-7
Once Form W-7 is complete, you have three submission options. The right one depends on where you are and whether you can afford to mail your passport internationally.
Mail to the IRS — Send the complete package (Form W-7, tax return, original identity documents) to: IRS ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342. Original documents are returned within 60 days.
IRS Taxpayer Assistance Center — In-person submission at a U.S. TAC by appointment. Documents are authenticated on the spot and returned immediately.
IRS-authorized Certifying Acceptance Agent (CAA) — The CAA certifies your documents, reviews your Form W-7 for errors, and submits the package. Your identity is verified on a video call with a Certifying Acceptance Agent, so you don’t send your passport to the IRS. This is the recommended route for non-U.S. residents applying from abroad — the full explanation of how to apply without mailing your passport covers how the CAA process works in detail.
After submission, allow 7 weeks for processing outside tax season and 9–11 weeks during peak season (January 15 to April 30) or for overseas submissions.
Factors that affect how long your ITIN takes
— and how to minimize delays — are worth reviewing before you submit.
Frequently Asked Questions
Partially. A CAA can certify the identity documents of a dependent, but not the foreign status documents. For dependents, additional originals or certified copies from the issuing agency may be required. Nolly.com will advise you on exactly what is needed for your specific family situation.
You can still apply for an ITIN using a combination of two other IRS-accepted documents — at least one must include a photograph, and together they must prove both identity and foreign status. A national identity card (with photo, name, address, date of birth, and expiry) satisfies both requirements on its own for many applicants.
The IRS does not charge a fee for ITIN applications. CAAs charge a service fee for their time and expertise. Nolly.com’s pricing covers the complete ITIN service, including document certification, Form W-7 preparation, and IRS submission.
No. Nolly.com’s process does not require you to be in Toronto or in Canada. Document review and certification can be handled remotely for most applicants.
Apply With Nolly.com
Nolly Services Inc (Nolly.com) is an IRS-authorized Certifying Acceptance Agent based in Toronto, Canada. Nolly.com prepares Form W-7, reviews every field against your identity documents, prepares the supporting tax return where required, and submits the complete package — without you mailing your passport.
Sources
All factual claims in this article are sourced from official IRS publications:
- IRS —Form W-7 (December 2024)
- IRS —Instructions for Form W-7 (December 2024)
- IRS —How to Apply for an ITIN
- IRS —Revised Application Standards for ITINs
Published June 9, 2026. General information, not tax advice. Nolly Services Inc is a private company and is not part of the IRS.
