To obtain an ITIN, you must complete IRS Form W7, Application for IRS Individual Taxpayer Identification Number. You may complete and sign a Form W7 for a minor dependent. However, other dependents and spouses must complete and sign their own Forms W7. The Form W7 requires documentation substantiating foreign/alien status and true identity for each individual. If you, your spouse and/or dependents need ITINs, you may submit separate Forms W7 and documentation at the same time. You may mail the documentation, along with the Form W7, to the Philadelphia Service Center, present it at IRS walkin offices, or process your application through Acceptance Agent authorized by the IRS.
The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.