Guide to Global Payroll Management - 2020 - D-32

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Guide to Global Payroll Management

expiration date, and the date on which you entered the United
States. Dates must be entered in the month/day/year format.

Your ITIN will be established using this name. If you
don't use this name on the U.S. federal tax return, the
CAUTION processing of the U.S. federal tax return may be
delayed.

!

Note. If you're submitting a passport, or a certified copy of a
passport from the issuing agency, no other documentation is
required to prove your identity and foreign status. Ensure any
visa information shown on the passport is entered on line 6c and
the pages of the passport showing the U.S. visa (if a visa is
required for your Form W-7) are included with your Form W-7. A
passport that doesn't have a date of entry will no longer be
accepted as a stand-alone identification document for
dependents, unless the dependents are from Canada, Mexico,
or dependents of U.S. military personnel stationed overseas.
If you're submitting more than one document, enter only the
information for the first document on this line. Attach a separate
sheet showing the required information for the additional
document(s). On the separate sheet, be sure to write your name
and "Form W-7" at the top.

Line 1b. Enter your name as it appears on your birth certificate
if it's different from your entry on line 1a.

Line 2. Enter your complete mailing address on line 2. This is
the address the IRS will use to return your original documents
and send written notification of your ITIN application status.
The IRS won't use the address you enter to update its
records for other purposes unless you include a U.S. federal tax
return with your Form W-7. If you aren't including a U.S. federal
tax return with your Form W-7 and you changed your home
mailing address since you filed your last U.S. federal tax return,
also file Form 8822, Change of Address, with the IRS at the
address listed in the Form 8822 instructions.
Note. If the U.S. Postal Service won't deliver mail to your
physical location, enter the U.S. Postal Service's post office box
number for your mailing address. Contact your local U.S. Post
Office for more information. Don't use a post office box owned
and operated by a private firm or company.

The "Date of entry into the United States" must contain
the complete date on which you entered the country for
CAUTION the purpose for which you're requesting an ITIN (if
applicable). If you've never entered the United States, enter
"Never entered the United States" on this line. A passport
without an entry date doesn't prove U.S. residency and may not
be used as a stand-alone document for certain dependents. See
Supporting Documentation Requirements, earlier.

!

Line 3. Enter your complete foreign (non-U.S.) address in the
country where you permanently or normally reside, even if it's
the same as the address on line 2. If you no longer have a
permanent residence due to your relocation to the United States,
enter only the foreign country where you last resided on line 3. If
you're claiming a benefit under an income tax treaty with the
United States, the income tax treaty country must be the same
as the country listed on line 3.

!

CAUTION

Example. You entered the United States on August 1, 2019,
to work for Company X. You want to file a return for the income
you earned in the United States in 2019. You aren't eligible to
get a social security number. You file Form W-7 with your 2019
return. Enter "08/01/2019" on line 6d of Form W-7.

If you choose reason b, you must provide a complete
foreign address on line 3.

Line 6e. If you ever received an ITIN and/or an Internal
Revenue Service Number (IRSN), check the "Yes" box and
complete line 6f. If you never had an ITIN or an IRSN, or if you
don't know your ITIN or IRSN, check the No/Don't know box.
An IRSN is a nine-digit number issued by the IRS to persons
who file a return or make a payment without providing a taxpayer
identification number. You would've been issued this number if
you filed a U.S. federal tax return and didn't have an SSN. This
IRSN will appear on any correspondence the IRS sent you
concerning that return.
If you're submitting Form W-7 to renew your ITIN, you must
include your previously assigned ITIN on line 6f to avoid delays
in processing your Form W-7.

Don't use a post office box or an "in care of" (c/o)
address instead of a street address on line 2 if you're
CAUTION entering just a "country" name on line 3. If you do, your
application may be rejected.

!

Line 4. Enter your date of birth in the month/day/year (MM/DD/
YYYY) format, where MM = 1 to 12 and DD = 1 to 31. To be
eligible for an ITIN, your birth country must be recognized as a
foreign country by the U.S. Department of State.

Line 6a. Enter the country or countries (in the case of dual
citizenship) in which you're a citizen. Enter the complete country
name; don't abbreviate.

Line 6f. If you have both an ITIN and/or an IRSN, list them in the
space(s) provided. Identify your first, middle, and last name
under which the ITIN and/or IRSN was issued. If you were
issued more than one IRSN, attach a separate sheet listing all
the IRSNs you received. On the separate sheet, be sure to write
your name and "Form W-7" at the top.
If you're submitting Form W-7 to renew your ITIN, the name
under which you applied for your ITIN must be included on
line 6f to avoid delays in processing your Form W-7.

Line 6b. If your country of residence for tax purposes has
issued you a tax identification number, enter that number on
line 6b. For example, if you're a resident of Canada, enter your
Canadian social security number (known as the Canadian Social
Insurance Number).

Line 6c. Enter only U.S. nonimmigrant visa information. Include
the USCIS classification, number of the U.S. visa, and the
expiration date in month/day/year format. For example, if you
have an F-1/F-2 visa with the number 123456 that has an
expiration date of December 31, 2021, enter "F-1/F-2," "123456,"
and "12/31/2021" in the entry space. Individuals in possession of
an I-20/I-94 document(s) should attach a copy to their Form
W-7.

Note. If you're renewing your ITIN and your legal name has
changed since the original assignment of your ITIN, you'll need
to submit documentation to support your legal name change,
such as your marriage certificate or a court order, which may
include a divorce decree. Attach supporting documentation to
Form W-7.

Line 6d. Check the box indicating the type of document(s)
you're submitting to prove your identity and foreign status and, if
required, U.S. residency. You must submit documents as
explained under Supporting Documentation Requirements,
earlier. Enter the name of the state or country or other issuer, the
identification number (if any) appearing on the document(s), the
Instructions for Form W-7 (Rev. September 2019)

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Line 6g. If you checked reason f, you must enter the name of
the educational institution and the city and state in which it's
located. You also must enter your length of stay in the United
States.
If you're temporarily in the United States for business
purposes, you must enter the name of the company with whom
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