Form W-7 is the document used to apply for an Individual Tax Identification Number, a nine-digit number given by the Internal Revenue Service to US taxpayers who are disqualified from receiving an SSN. If the taxpayer has a pending application for SSN, it is not advisable to apply for W-7 until notice of disqualification is issued. If the IRS rejects the application for SSN, the letter of denial must be attached to Form W-7.
Form W-7 does not entitle a person to the Social Security benefits and the earned income credit or EIC. It does not affect the person’s immigration category and the person’s employment status in the United States.
A non-resident individual who is not entitled to apply for SSN is qualified to file W-7 if he or she is married to a resident alien or a US citizen spouse and they decide to file the tax return jointly. An individual may also file W-7 if he or she is a dependent or a spouse of a non-resident alien with a US visa; a non-resident alien who currently studies or exercises a profession in the US; or if the applicant is an alien claimed as a dependent in a tax return.
Category: ITIN application form, Tax return information. W-7 is the application form used to obtain an individual taxpayer identification number form the IRS. This is a requisite for individuals who are required for tax purposes but ineligible to obtain SSN. This document must be submitted together with Form 1040.
Link to IRS website: www.irs.gov/pub/irs-pdf/fw7.pdf