Form W-7 Instructions: Complete Guide to Reason Codes and Exceptions (2025–2026)

Form W-7 is one page. It's also where most ITIN applications go wrong.

A mismatched name, the wrong reason code, a missing exception document, an expired passport — any one of these sends your application back to you with a rejection letter, and the clock restarts. Given that IRS processing takes 7–11 weeks, a rejection is a material delay.

This guide covers every field, every reason code, and every exception so you know exactly what to fill in before the application goes out the door.

The Current Form Version

The active version of Form W-7 is the December 2024 revision. This is the version that should be used for all 2025 and 2026 applications. Using an outdated version can cause rejection — always download the current form from IRS.gov.

What Gets Submitted With the W-7

The W-7 itself is just the application. What you submit with it depends on your situation:

Most applicants: W-7 + U.S. tax return (e.g., Form 1040-NR) + identity documentation (usually passport)

Exception applicants: W-7 + specific exception documentation (no tax return required) + identity documentation

Renewals: W-7 (renewal checkbox checked) + identity documentation (no tax return required in most cases)

Field-by-Field Reference

Box 1a — Name: Your full legal name, exactly as it appears on your passport. Surname (family name) first, then given name. No nicknames, no abbreviations. Name mismatches with the passport are the most common rejection reason.

Box 1b — Name at birth: Your birth name if different from current name (e.g., maiden name). Leave blank if unchanged.

Box 2 — Mailing address: Where the IRS sends the CP565 notice (your ITIN assignment letter). If you're using a CAA, you may want to use the CAA's address and have them forward it.

Box 3 — Foreign address: Complete if your foreign address differs from the mailing address above.

Box 4 — Date of birth: Must be MM/DD/YYYY format and must exactly match your passport.

Box 5 — Country of birth: Full country name.

Box 6a — Country of citizenship: One or more countries.

Box 6b — Foreign tax ID number: Your home country's tax ID, if applicable. Optional, but including it can help the IRS match records.

Box 6c — U.S. visa type: If you hold a U.S. visa (F-1, J-1, H-1B, B-1/B-2, etc.), enter the type and visa number.

Box 6d — Identification document: Describe the document you're providing. For most people: "Passport" — followed by country of issuance, passport number, and expiration date.

Box 6e — Substantial Presence: Check only if you qualify as a U.S. resident under the Substantial Presence Test (present in the U.S. 183+ days under the IRS formula). Leave blank for most non-residents.

Box 6f/6g — Student information: Check Box 6f if you're a student on an F or J visa in the U.S. Enter your school in 6g.

Box 6h — U.S. taxpayer information: For spouse and dependent applications — enter the U.S. taxpayer's name and SSN/ITIN here.

Reason Codes: Choose the One That Applies

The reason code is the most consequential selection on the form. Check the one that matches your situation.

Reason a — Nonresident alien claiming a tax treaty benefit

You have U.S.-source income subject to withholding, and your country has a treaty that reduces or eliminates the withholding rate. You're not required to file a full U.S. tax return, but you need an ITIN to claim the treaty benefit.

Common for: Non-residents with U.S. bank interest, dividends, royalties, or passive investment income.

Reason b — Nonresident alien filing a U.S. federal tax return

You have effectively connected income from U.S. sources — business income, rental income, wages earned in the U.S. — and are required to file Form 1040-NR.

Common for: Amazon sellers, LLC owners, anyone with U.S.-source earned or business income.

Reason c — U.S. resident alien filing a U.S. federal tax return

You've been in the U.S. long enough to be classified as a resident alien under the Substantial Presence Test, but you don't have an SSN.

Less common: Most long-term U.S. residents eventually qualify for an SSN through their visa status.

Reason d — Dependent of a U.S. citizen/resident alien

You're being claimed as a dependent on someone else's U.S. tax return. Enter the U.S. taxpayer's information in Box 6h.

Common for: Children of U.S. taxpayers who live abroad, non-resident children claimed on Form 1040.

Reason e — Spouse of a U.S. citizen/resident alien

Your U.S. spouse is filing a joint return (Married Filing Jointly) and you need to be included. Enter the U.S. spouse's information in Box 6h.

Important: This is for spouses only — not dependents. Don't confuse with Reason d.

Reason f — Nonresident alien student, professor, or researcher

You're in the U.S. on an F, J, M, or Q visa and have a U.S. tax filing requirement (typically Form 1040-NR or Form 8843 plus 1040-NR).

Reason g — Dependent/spouse of a nonresident alien visa holder

You're the dependent or spouse of someone on a U.S. nonimmigrant visa, and you need a TIN for U.S. tax reporting purposes.

Common for: F-2 spouse, H-4 spouse or children, J-2 dependents.

Reason h — Other (specify exception)

Used when none of the above reason codes apply. Most commonly checked when claiming one of the five exception categories below.

The Five Exceptions: No Tax Return Required

Standard ITIN applications must be attached to a U.S. tax return. These exceptions allow you to apply without one.

Exception 1 — Passive Income (Third-Party Withholding or Treaty Benefits)

You receive passive income from U.S. sources and either (a) it's subject to withholding that requires a TIN, or (b) you're claiming treaty benefits on it.

• 1(a): Partnership income (K-1) — note: as of June 1, 2026, must include LLC/partnership agreement showing EIN and your name
• 1(b): Interest-bearing accounts (effectively connected to U.S. business)
• 1(c): Interest-bearing accounts (resident aliens)
• 1(d): Pension, annuity, rental, or other passive distributions

Supporting documents: Form 1042-S, Form 1099-INT, Schedule K-1, or letter from the payer confirming the income type and withholding.

Exception 2 — Other Income Types

• 2(a): Wages/salary with treaty benefits
• 2(b): Scholarship/fellowship with treaty benefits
• 2(c): Scholarship/fellowship without treaty benefits (but no full return required)
• 2(d): Gambling winnings

Supporting documents: Employment letter, scholarship award letter from the institution, or Form 1042-S.

Exception 3 — Mortgage Interest (Third-Party Reporting)

You have a U.S. mortgage, and the lender issues Form 1098 (Mortgage Interest Statement). An ITIN is needed for IRS reporting purposes even without a full tax return.

Supporting documents: Copy of Form 1098 or letter from the lender confirming the mortgage.

Exception 4 — FIRPTA (U.S. Real Estate Sale)

You are a foreign person selling U.S. real property subject to FIRPTA withholding. You need an ITIN to apply for a withholding certificate (Form 8288-B) or to claim an exemption.

Supporting documents: Completed Form 8288-B and executed sales contract.

Note: When W-7 is submitted simultaneously with Form 8288-B, the IRS processes the ITIN within approximately 10 business days — much faster than standard applications.

Exception 5 — Treasury Decision 9363

Applies to certain foreign individuals representing entities in the U.S. Rarely used.

Required Documents

A passport is the only document that satisfies both the identity and foreign status requirements by itself. This is why it's universally recommended.

If you don't have a passport or cannot present one, you must provide two documents — one proving identity, one proving foreign status. Most combinations of non-passport documents require an additional certificate showing you were born outside the U.S.

In practice, almost every ITIN application goes in with a passport. If yours can't, contact a CAA to discuss what combination of documents works for your specific situation.

Common Rejection Reasons

The IRS rejects a meaningful percentage of W-7 applications. The most common reasons we see:

1. Name doesn't match passport — full legal name is required, exactly as it appears
2. Tax return not attached — and no exception applies
3. Wrong reason code — especially confusing reason e (spouse) with reason d (dependent)
4. Expired passport — the IRS will not accept documents past their expiration date
5. Missing exception documentation — claimed an exception but didn't include the required support
6. Incorrect date format — use MM/DD/YYYY throughout; inconsistency causes rejections
7. Old form version — using a pre-2024 revision of the W-7

In 2025–2026, the IRS has been more likely to reject incomplete applications outright rather than asking for corrections. The standard for completeness has gotten stricter.

Where Applications Are Mailed

For direct mail applications (not through a CAA):

Internal Revenue Service

ITIN Operation

P.O. Box 149342

Austin, TX 78714-9342

If you use a CAA, your CAA handles submission — you do not mail anything directly.

Frequently Asked Questions

Can I apply for an ITIN online?

No. The IRS has no online portal for W-7 submissions. Applications are submitted by mail or through a CAA.

What's the difference between submitting through a CAA vs. mailing myself?

When you mail yourself, you send your original passport to the IRS and wait for it to be returned. When you use a CAA, the CAA verifies your passport and submits certified copies — your original passport never leaves your possession.

Can I use a CAA if I'm outside the United States?

Yes. Remote verification by video call is offered by most CAAs, including ITINSERVICES. You need a reliable internet connection for the passport review.

My application was rejected. Can I resubmit?

Yes. Fix the issue specified in the rejection notice and resubmit. The entire processing timeline restarts from when the IRS receives the corrected application.

Do I need to renew my W-7 every year?

No. The W-7 is a one-time application, not an annual filing. You only file another W-7 to renew an expired ITIN or if you need a new one.

ITINSERVICES prepares Form W-7 on your behalf, verifies your passport remotely, and handles submission. No passport mailing. No U.S. visit.

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