7. Foreign Issues

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

New Requirement for Form W–7

If you are a resident or nonresident alien applying for an individual taxpayer identification number (ITIN) to file a tax return, you now must attach your original, completed tax return to Form W–7. For more information, see Form W–7, Application for IRS Individual Taxpayer Identification Number.

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