2007 Form W-7 - Application for Individual Taxpayer Identification Number

If you have received a nonservice scholarship from your institution and are claiming a tax treaty benefit you need to obtain a SSN or an ITIN. If you do not have an ITIN, you are required to file 2007 Form W-7.

A valid Social Security number or Individual Taxpayer Identification Number (ITIN) is required to claim a personal exemption for your spouse and/or your dependent children. To obtain an ITIN you must submit a Form W-7 and all supporting documents

Supporting documents for Form W-7:

Applicants should complete Form W-7 and attach their supporting documents (I-20, passport and I-94) and take to an IRS Acceptance Agent or provide the completed 2007 Form W-7 along with certified or notarized copies of their I-20, passport and visa pages and I-94. Form W-7 and the certified or notarized copies of their documents must now be attached to your federal tax return. After your Form W-7 has been processed, the IRS will assign an ITIN to the tax return and process the tax return. Federal tax returns accompanied by an application for an ITIN should be mailed to:

Where to mail Form W-7:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

International students and scholars must can not file their tax returns unless they have a Social Security Number or an ITIN, or submit an application for an ITIN to the address above.

If you do not have an ITIN or a SSN and you are required to file a U.S. tax return, please apply for an ITIN before submitting your tax return. You may file Form W-7 using our online services or you can download Form W-7 from the IRS website.

The space for the taxpayer identification number on Form 8843 should be filled in if the alien has either a Social Security Number or an Individual Tax Identification Number - ITIN. If you have neither a SSN nor ITIN, this can be left blank.

Note: If you have received interest income from a U.S. bank account and have no other U.S. source income in 2007, you are only required to file Form 8843 and therefore you do not need to file Form W-7. (U.S. bank interest received by nonresidents is considered foreign source of income.)