How to Apply for an ITINEach person who requires an ITIN must file a separate Form W-7/W-7(SP) and provide supporting identification documentation. Form W-7/W-7(SP) must be completed and attached to a U.S. federal income tax return. The applicant's name must be listed on the Form W-7/W-7(SP) as it appears on the tax return. Form W-2, Wage and Tax Statement, must have the same name that appears on the federal tax return submitted with Form W-7. |