Form W-7: Application for Individual Taxpayer Identification Number

Guidance for NRA Scholarship Recipients

Form W-7 Application for IRS Individual Taxpayer Identification Number (ITIN) Guidance to assist scholarship recipients who do not have a United States ITIN or Social Security Number (SSN).

Note: This is not a substitute for following the IRS Form W-7 form & instructions.

W-7 form & instructions can be found on the IRS Web site, in addition to the Social Security Number application.

Reason nonresident alien scholarship recipient is submitting Form W-7:

Check box f,"Nonresident alien student, professor, or researcher filing a U.S. tax return and not eligible for an SSN." If you are eligible for a SSN, then you may try to obtain a SSN and if successful in obtaining a SSN you would not complete Form W-7 requesting an ITIN.

Per IRS instructions: "Applicants with a visa that is valid for employment should first apply for an SSN with the Social Security Administration." You are not eligible for an ITIN if you are eligible to obtain an SSN.

If you apply for a SSN and are rejected, ask the Social Security Administration for and retain proof (rejection letter) that your application was rejected and provide a copy with this ITIN application.

Also, check box h "Other" and write "Exception 2" on the dotted line. Enter your treaty country and the appropriate treaty article number on the line below "h" in the space provided. See IRS publication 901 for tax treaties.

Important: By checking box f and h above the scholarship recipient meets an exception and does not have to attach his/her tax return to this application.

Complete lines 1 through 6 as described in detail in the IRS instructions.

Line 6c and 6g must be completed if box f was checked and instructions state that you must provide your passport with a valid visa.

See line 6c instructions for the specific answer format. Example: enter F-1, 123456 (your visa number), D/S if in this example the person was an F-1 with a visa number of 123456 and a visa issued under "duration of stay."

In most instances, line 6e should be checked "No/Do not know"..otherwise the student would probably just want to use the ITIN previously issued.

The student should sign, date, and enter a phone number.

Keep a copy of your application for your records.

Important: Page 2 of the IRS Form W-7 instructions give detailed guidance on the forms that the student is required to submit. While the instructions state sending in "original" documents as an option, some nationally recognized speakers in the international area recommend sending in "notarized or certified" copies (as the IRS instructions allow) to ensure that original documents are not misplaced by the IRS!