Guide to Global Payroll Management - 2020 - D-33

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

Appendix D--Federal Forms and Instructions

you're conducting your business and the city and state in which
it's located. You also must enter your length of stay in the United
States.

example, an "X" or a thumbprint) in the presence of a witness.
The witness's signature is also required and must be identified
as that of a witness.

Who Can Sign Form W-7

Note. All Powers of Attorney (POAs) submitted to the IRS must
be in English. Any POAs received in a foreign language will be
considered invalid unless accompanied by a certified English
translation. The POA must clearly state the purpose for which it's
intended under the Acts authorized section. For more
information, go to IRS.gov.

Signature

Generally, the applicant is required to sign Form W-7. The
following are exceptions to this requirement.

Applicant is a dependent under 18 years of age. If the
applicant is a dependent under 18 years of age, his or her parent
or court-appointed guardian can sign if the child can't sign. The
parent or court-appointed guardian must type or print his or her
name in the space provided and check the appropriate box that
indicates his or her relationship to the applicant. If the individual
is signing as a court-appointed guardian, a copy of the
court-appointment papers showing the legal guardianship must
be attached.
Adults, other than a parent or court-appointed guardian, can
sign Form W-7 only if a Form 2848, Power of Attorney and
Declaration of Representative, has been signed by a parent or
court-appointed guardian authorizing the individual to sign for
the applicant.

Acceptance Agent's Use ONLY

Complete all fields as appropriate and enter the eight-digit office
code that was issued to you by the ITIN Program Office.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to
ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Internal Revenue
Code section 6103.

Applicant is a dependent 18 years of age or older. If the
applicant is 18 years of age or older, the applicant can sign or
can appoint his or her parent, a court-appointed guardian, or
another individual to sign. The person signing, if other than the
applicant, must type or print his or her name in the space
provided, check the appropriate box that indicates his or her
relationship to the applicant, and attach Form 2848.

CAUTION

The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
the estimated averages, see the instructions for your income tax
return.

A spouse can't sign for his or her spouse, unless the
Power of attorney box is checked and Form 2848 has
been attached to Form W-7.

If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for your
income tax return.

Applicant can't sign their name. If an applicant can't sign his
or her name, then the applicant must sign his or her mark (for

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

D-33

Guide to Global Payroll Management - 2020

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