Qué es el Formulario W-7 y Cómo Llenarlo

Form W-7 is an application used to obtain an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS). An ITIN is a nine-digit tax processing number issued to people who must have a U.S. taxpayer identification number but do not have and are not eligible for a Social Security Number (SSN). This number is exclusively for federal tax reporting purposes and does not authorize a person to work in the United States or grant eligibility for Social Security benefits. The primary purpose of an ITIN is to allow individuals to comply with U.S. tax laws, as it serves as a tracking number for the IRS to process tax returns and payments from those ineligible for an SSN.

Determining Your Need for an ITIN

A common reason to apply for an ITIN is being a non-resident alien who must file a U.S. tax return. This may be due to U.S. source income or the need to claim a tax refund under a tax treaty. Similarly, a U.S. resident alien who files a U.S. tax return under the substantial presence test would also require an ITIN.

Other situations that require an ITIN include being the dependent or spouse of a U.S. citizen or resident alien. In these cases, the ITIN is necessary to claim the dependent or spouse on the tax return. Non-resident alien students, professors, or researchers who file a U.S. tax return or claim an exemption also fall into this category.

Information and Documentation Required for Form W-7

To complete Form W-7, applicants must provide detailed personal information. This includes their full legal name, mailing address, and foreign address if different. The applicant’s date and place of birth are also required, along with their country of citizenship. If applicable, the foreign tax identification number and U.S. visa number should be included. When completing the form, pay close attention to the reason you are submitting Form W-7, as the selection must match your tax filing situation.

The application must be accompanied by documentation that verifies the applicant’s identity and foreign status. The IRS accepts 13 documents, which include a passport, a national identity card, a U.S. or foreign driver’s license, and a civil birth certificate. A passport is the only standalone document that proves both identity and foreign status. If a passport is not provided, two alternative documents must be submitted.

The documents submitted must be originals or certified copies from the issuing agency. A certified copy is a copy of a document that the original issuing agency certifies as a true copy of the original. Notarized copies are not accepted.

How to Submit Your Application

Once you have completed Form W-7 and gathered all supporting documents, there are three ways to submit your application. The first method is by mail. You must mail your completed Form W-7, your federal tax return, and your original supporting documents or certified copies to the IRS service center address found in the Form W-7 instructions.

A second option is to use an IRS-authorized Certifying Acceptance Agent (CAA). A CAA can help you complete and file your Form W-7. The advantage of using a CAA is that they can verify your original documents, eliminating the need to mail them to the IRS, and will then forward your completed application.

The third option is to apply in person at a designated IRS Taxpayer Assistance Center (TAC). You will need to schedule an appointment and bring your completed Form W-7, tax return, and original or certified identification documents. Some TACs can verify your documents and return them to you during your appointment, while others will forward your original documents to the IRS for processing.

After Submitting Your Form W-7

Once you submit your application, you should expect to wait 7 weeks for the IRS to notify you of your ITIN application status. This timeframe can extend up to 11 weeks if you apply during the peak tax season (January 15 to April 30) or if you are applying from abroad. If your application is approved, the IRS will mail an ITIN assignment letter to the address you provided on your Form W-7.

Your original supporting documents will be returned to you separately. The IRS indicates that it can take up to 60 days to receive your documents back after your application is processed. If you have not received your documents after this period, you can contact the IRS to verify the status.

ITINs can expire. If an ITIN is not used on a federal tax return for three consecutive years, it will expire. In such a case, you will need to renew your ITIN by filing a new Form W-7.