IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number) is the form used to apply for an ITIN. Canadian applicants have specific considerations: the correct exception code, supporting documents, and how to use a Certified Acceptance Agent (CAA) to avoid mailing your passport.
Part 1: Reason for Applying
The most common reason codes for Canadian applicants:
- Box a: Nonresident alien required to get ITIN to claim tax treaty benefit — used by Canadian freelancers, affiliate marketers, YouTubers, and investors claiming treaty benefits
- Box b: Nonresident alien filing US tax return — used by Canadian landlords with US rental property (must attach Form 1040-NR or substitute)
- Box h (Other): Nonresident alien student, professor, or researcher — if applicable
Your Identity and Foreign Status Documentation
Canadian applicants use their passport as the primary document. The passport must be: valid (not expired), include photo, include date of birth, and include expiration date.
Secondary documents (two required when not using a CAA): Canadian provincial driver's license or Canadian birth certificate (for Canadian citizens).
CAA advantage: Using ITIN Plus (an IRS CAA) means you don't mail original documents. ITIN Plus certifies copies, eliminating document risk.
Part 3: Foreign Address
Enter your complete Canadian residential address: street, city, province abbreviation (BC, ON, QC, etc.), postal code, Canada. This establishes your Canadian residence for treaty purposes.
Common Mistakes on W-7 for Canadians
Avoid these frequent errors:
- Using a US address instead of your Canadian residential address
- Selecting the wrong exception code for your income type
- Missing the required 'exception income' documentation
- Mailing expired passport or photocopies (when not using a CAA)
- Forgetting to include a supporting document for the reason selected
ITIN Plus reviews every Canadian application before submission to catch and correct these errors.
Frequently Asked Questions
What is Form W-7?
Form W-7 is the IRS application for an Individual Taxpayer Identification Number (ITIN). Canadian residents who need ITINs for US tax compliance submit Form W-7 with supporting identity documents to the IRS.
Which W-7 exception applies to Canadian freelancers?
Typically Box a (Nonresident alien required to get ITIN to claim tax treaty benefit). This requires documentation of the treaty-based income — e.g., a letter from a US client, a Fiverr/Upwork payment statement, or proof of US platform registration.
Can Canadians mail their passport to the IRS for an ITIN?
Yes, but it carries risk of document loss. The safer path is applying through an IRS Certified Acceptance Agent (CAA) like ITIN Plus — the CAA certifies document copies, and your passport never leaves Canada.
How long does the IRS take to process Form W-7?
8–14 weeks from receipt by the IRS. ITIN Plus submits directly as a CAA, starting the clock immediately.
What documents do Canadians need for Form W-7?
A valid Canadian passport (primary document), a secondary ID (Canadian driver's license), proof of Canadian residential address (utility bill or bank statement within 3 months), and documentation of the US income source (e.g., payment screenshot, W-8BEN request letter).