Generally, no, you cannot file a Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), for your spouse. Your spouse must complete and sign their own Form W-7.
Why Your Spouse Must File Their Own Form W-7
The process for obtaining an ITIN is designed to ensure that each individual directly attests to their identity and status. This means that for a spouse to receive an ITIN, they are required to personally complete and sign the Form W-7.
Key requirements that necessitate your spouse's direct involvement include:
- Individual Signature Requirement: Form W-7 explicitly requires the applicant's own signature. This signature serves as an affirmation that the information provided on the form is accurate and true to the best of their knowledge.
- Personal Documentation for Identity and Status: Every individual applying for an ITIN must submit specific documentation to prove their foreign/alien status and true identity. This documentation is unique to the applicant. Examples of acceptable documents often include, but are not limited to:
- A foreign passport
- National identity card
- Birth certificate
- Visa issued by the U.S. Department of State
These documents must be either original or certified copies from the issuing agency.
Exceptions: Who Can File for Another?
While spouses and most other dependents must apply for their own ITINs, there is a specific exception:
- Minor Dependents: You may complete and sign a Form W-7 on behalf of a minor dependent. In such cases, you would be responsible for providing the necessary identification and foreign status documentation for the child.
For all other individuals, including adult dependents and spouses, the requirement is that they personally complete and sign their Form W-7 and provide their unique supporting documentation.
Assisting Your Spouse with Their ITIN Application
Even though you cannot sign or file the Form W-7 for your spouse, you can provide significant assistance with their ITIN application process. Your support can help ensure the application is submitted correctly and efficiently:
- Gathering Required Documents: Help collect all necessary original identification and foreign status documents.
- Completing the Form: Work together to accurately fill out each section of Form W-7.
- Understanding Instructions: Refer to the official IRS instructions for Form W-7 to ensure all requirements are met.
- Submission Options: Discuss the various ways to submit the application, such as mailing it to the IRS, applying through an IRS-authorized Acceptance Agent, or making an appointment at an IRS Taxpayer Assistance Center (TAC).
For comprehensive guidance on obtaining an ITIN, it is highly recommended to consult the official IRS resources, such as the page on How to Apply for an ITIN.
