Follow these instructions to complete the IRS Form W-7 if you are a non-U.S. citizen who needs an Individual Taxpayer Identification Number (ITIN) to get an IRS federal employer identification number (EIN) to open a U.S. bank account:
1. Do not submit the W-7 form if you have, or are eligible to get, a U.S. social security number (SSN).
2. Enter N/A (not applicable) on all lines that do not apply to you. Do not leave any lines blank.
3. Reason for submitting the W-7: Check box h other. Insert the following text in the field to the right of the check box:
Exception 1. Third Party Withholding on Passive Income – interest income & Foreign Person’s U.S. Source Income Subject to Withholding
4. Line 1a. Enter your legal name on line 1a as it appears on your documents. This entry should reflect your name as it will appear on a U.S. tax return. Your ITIN will be established using this name. If you do not use this name on the U.S. tax return, the processing of the U.S. tax return may be delayed.
5. Line 1b. Enter your name as it appears on your birth certificate if it is different from your entry on line 1a.
6. Line 2. Enter your complete mailing address on line 2. This is the address the IRS will use to return your original documents and send written notification of your ITIN. Note. If the U.S. Postal Service will not deliver mail to your physical location, enter the U.S. Postal Service’s post office box number for your mailing address. Contact your local U.S. Post Office for more information. Do not use a post office box owned and operated by a private firm or company.
7. Line 3. Enter your complete foreign (non-U.S.) address in the country where you permanently or normally reside if it is different from the address on line 2. If you no longer have a permanent residence, due to your relocation to the United States, enter only the foreign country where you last resided on line 3. If you are claiming a benefit under an income tax treaty with the United States, line 3 must show the treaty country. Do not use a post office box or an “in care of” (c/o) address instead of a street address on line 2 if you are entering just a “country” name on line 3. If you do, your application will be rejected.
8. Line 4. To be eligible for an ITIN, your birth country must be recognized as a foreign country by the U.S. Department of State.
9. Line 6a. Enter the country or countries (in the case of dual citizenship) in which you are a citizen. Enter the complete country name; do not abbreviate.
10. Line 6b. If your country of residence for tax purposes has issued you a tax identification number, enter that number on line 6b. For example, if you are a resident of Canada, enter your Canadian Social Insurance Number.
11. Line 6c.