What is form W7?
IRS form W7 is used to provide the IRS with all the information that is required to verify the identity of a taxpaying non-citizen and to have current contact information on file with the IRS. The IRS began issuing ITINs in July of 1996. ITINs are issued because both resident and non-resident aliens may be required to file U.S. tax returns or have payment responsibilities under the Internal Revenue Code. Additionally, ITINs are used on individual income tax returns when claiming an exemption if one’s dependent or spouse does not have and is not eligible to receive an SSN.














