How to Submit an ITIN Application

Individuals who require an ITIN must:

• Complete Form W-7/W-7(SP)
• Attach a completed federal tax return (or documentation supporting Exception criteria) and required supporting documentation

Be aware that some taxpayers may have several Forms W-7/W-7(SP) with one tax return. Or, there may be several returns (delinquent) with one or more Forms W-7/W-7(SP).