Guide to Global Payroll Management - 2020 - D-27

Page 4 of 14

Fileid: ... ons/IW-7/201909/A/XML/Cycle04/source

9:51 - 20-Sep-2019

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Appendix D--Federal Forms and Instructions

Note. If you submit a Form W-7, all future ITIN notices and
correspondence that you receive will be in English. If you prefer
to receive them in Spanish, submit Form W-7(SP).
2. Your original tax return(s) for which the ITIN is needed.
Attach Form W-7 to the front of your tax return. If you're applying
for more than one ITIN for the same tax return (such as for a
spouse or dependent(s)), attach all Forms W-7 to the same tax
return. Leave the area of the SSN blank on the tax return for
each person who is applying for an ITIN. After your Form W-7
has been processed, the IRS will assign an ITIN to the return
and process the return.

one of the additional documents listed earlier with your passport
to prove residency. If you don't have one of the additional
documents listed earlier to submit with your passport, you can't
use your passport as a stand-alone supporting document and
must submit at least two types of documents listed in the
"Supporting Documentation" table that prove residency, identity,
and foreign status, and that meet the photograph requirement
explained earlier.

Additional Documentation Requirements

Civil birth certificate. An original birth certificate is required
if the applicant is under age 18 and hasn't provided a valid
passport. Civil birth certificates are considered current at all
times because they don't contain an expiration date.
Passports and national identification cards. These
documents will be considered current only if their expiration date
hasn't passed prior to the date the Form W-7 is submitted.

There are exceptions to the requirement to include a

TIP U.S. federal tax return. If you claim one of these

exceptions, you must submit the documentation
required instead of a tax return. See Exceptions Tables, later.
3. Original documents, or certified copies of these
documents from the issuing agency, required to support the
information provided on Form W-7. The required supporting
documentation must be consistent with the applicant's
information provided on Form W-7. For example, the name, date
of birth, and country(ies) of citizenship shown in the
documentation must be the same as on Form W-7, lines 1a, 4,
and 6a. See Supporting Documentation Requirements, earlier,
for a list of the documents that can be submitted along with your
application package.

Note. Certified copies of a passport from the issuing agency
must include the U.S. visa pages if a visa is required for your
Form W-7 application.
Medical records. Medical records will be accepted for
dependents under 6 years of age. The medical record must
contain the child's name, date of birth, and verifiable address.
Shot/immunization records will be accepted only if they
document the applicant's name and chronological dates of the
applicant's medical history and care. In addition, the medical
record must document the name, address, and phone number of
the doctor, hospital, or clinic where treatment was last
administered. If this information isn't printed on the medical
record, the medical record must be accompanied by a dated
letter providing the required information on official letterhead
from the federal authority, physician, hospital, or clinic that
administered the latest care of the child. The medical record
must be dated no more than 12 months from the date of the
Form W-7 application. If the passport doesn't have a date of
entry into the United States, the medical record must be from a
U.S. facility, unless the applicant is a dependent of U.S. military
personnel stationed overseas or the applicant is a resident of
Canada or Mexico, if claimed for tax years prior to 2018.
School records. School records will be accepted only if they
are for a school term ending no more than 12 months from the
date of the Form W-7 application. The school record must
consist of an official report card or transcript issued by the
school or the equivalent of a Ministry of Education. The school
record also must be signed by a school official or ministry
official. The record must be dated and contain the student's
name, coursework with grades (unless under age 6), date of
grading period(s) (unless under age 6), and school name and
address. If the passport doesn't have a date of entry into the
United States, the school record must be from a U.S. facility,
unless the applicant is a dependent of U.S. military personnel
stationed overseas or the applicant is a resident of Canada or
Mexico and is either claimed for tax years prior to 2018 or
claimed for the American opportunity tax credit.

Renewal of an existing ITIN. If your ITIN is expiring or has
expired and the ITIN will be included on a U.S. federal tax return,
follow the guidelines below to submit your renewal application.
Applications for renewal may be filed immediately. If your ITIN
won't be included on a U.S. federal tax return, you don't need to
renew your ITIN at this time.

CAUTION

If you don't renew the expired ITIN and you file a
U.S. federal tax return with the expired ITIN, there
may be a delay in processing your tax return.

Include the following in your renewal application package.
1. Your completed Form W-7. You must check a box to
indicate the reason you're completing Form W-7 even if you're
applying to renew your ITIN.
2. Original documentation, or certified copies of the
documentation from the issuing agency, required to support the
information provided on Form W-7. The required supporting
documentation must be consistent with the applicant's
information provided on Form W-7. For example, the name, date
of birth, and country(ies) of citizenship shown in the
documentation must be the same as on Form W-7, lines 1a, 4,
and 6a. See Supporting Documentation Requirements, earlier,
for a list of the documents that can be submitted along with your
renewal package.
All family members listed on a tax return may renew their
ITINs at the same time.
Spouses and dependents who reside outside of the
United States and renew their ITIN to claim an allowable
CAUTION tax benefit must be listed on an attached U.S. federal tax
return with the schedule or form that applies to the allowable
benefit.

How To Apply

Follow the guidelines below if you're applying for a new ITIN or
renewing an existing ITIN. To determine if you need to renew
your ITIN, see Do You Need To Renew Your ITIN, later.

Certified copies. You can submit copies of original documents
if you do any of the following.
* Have the copies certified by the issuing agency.
* Have the officers at U.S. embassies and consulates overseas
provide certification and authentication services. Contact the
Consular Section, American Citizens Services of the U.S.
Embassy or Consulate in advance to determine the hours of
operation for these services.

Note. Keep a copy of your application for your records.

Applying for an ITIN for the first time. If you've never had an
ITIN before and are submitting an application for a new ITIN,
include the following in your application package.
1. Your completed Form W-7.

-4-

Instructions for Form W-7 (Rev. September 2019)

D-27

Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020