Form W-7 filing instructions

The filing instructions for Form W-7, Application for Individual Taxpayer Identification Number (ITIN), includes specific information for the unique filing location when you include Form W-7 with a completed tax return. If you don't need to attach a completed tax return Form W-7 due to meeting 1 of the exceptions, you'll need to add a client-specific paragraph to the filing instructions for that particular exception.
The Federal and State Filing Instructions will print separately for a 1040 Domestic Partnership client since domestic partnerships aren't recognized for federal returns.
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