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Form W7 - IRS Tax Identification Number

Form W7 - IRS Tax Identification number for H4, J2 visa dependends and other immigrant visa taxes

File Form W-7 - ITIN - Tax ID Number - Individual Tax Identification Number - Dependent Spouse and Children without SSN - H4 J2 L2 visa taxes

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN. Most dependent visa holders H4, J2 and their children have to file Form W7 to get their Tax ID number or ITIN.

Examples of individuals who need ITINs include:

  • Dependent or spouse of a non-resident alien visa holder, like those on H4 and J2 dependent visa taxes. To apply for ITIN or Tax ID for H4 or J2 visa holders, you have to file Form W7 along with the Federal Tax Forms.
  • Non-resident alien filing a U.S. tax return and not eligible for an SSN
  • U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
  • Dependent or spouse of a U.S. citizen/resident alien (H4 dependent of H1B, J2 Dependent of J1 Visa Taxes)
  • In most circumstances, you must submit the Form W-7 with your annual income tax return. Forms W-7 submitted without the tax return are routinely rejected by the IRS unless you can show a pressing need for the ITIN.
  • When submitting for the ITIN, you must normally wait to receive the ITIN back from the IRS before you can file the state income tax return. Some states, most notably California, will allow you to submit your tax return without an ITIN for your spouse, as long as you inform them what the ITIN is when you receive it.

When the W-7 is completed, it will mailed to you for signature. If the W-7 is for your spouse, your spouse must sign it. If it is for one of your children, you sign it as the delegate.

You need send the notarized copy of W-7 to the IRS.

IRS Mailing Address:

Internal Revenue Service ITIN Operation PO Box 149342 Austin, TX 78714-9392

Where can I find a person to notarize my passport?

Look in the yellow pages of the telephone directory under "notary public". Additionally, mail-box shops, copy services, and banks often provide Notary services to the public. There may be a notary public available to employees at your place of employment.

By Tax Expert    February 20th, 2020