Using Form W-7 to obtain ITINs.

• Author: Fletcher, Eric S.
• Position: Individual Taxpayer Identification Numbers - Brief Article

A resident alien working in the U.S. generally is not allowed to obtain Social Security numbers for a spouse and dependents due to Social Security Administration guidelines. To file a joint return and/or claim personal exemptions for his family, he must obtain Individual Taxpayer Identification Numbers (ITINs) from the Service. The taxpayer must submit Forms W-7 to obtain these numbers, along with original or certified copies of substantiating documents (such as an original passport, driver's license, birth certificate, identity card or U.S. immigration documents for each family member).

A foreign national may be understandably concerned about sending original documents to the IRS's Pennsylvania Service Center, which processes these forms and assigns ITINs. He may be worried that the documents will be lost or may be needed for foreign travel during the processing period. In addition, when the Service asks for certified copies, it requires certification from the agency that issued the original document, not a notary public's stamp.

Therefore, it would be helpful if the taxpayer could visit the local IRS office and have a Service employee make copies of the...