Deceased taxpayers

When requesting an ITIN for a deceased taxpayer, the deceased must meet all of the requirements established to get an ITIN. This means showing valid identification, such as a passport.

We urge those responsible for the deceased taxpayer's financial affairs to preserve all their identity documents.

When completing the renewal application form, you must write “Deceased” and the date of death across the top of the Form W-7 and include the documentation shown in the following chart.

Please ask for help when completing Form 1310 for a refund that was due the deceased taxpayer. The form's instructions are confusing because a non-American taxpayer cannot file a joint tax return with their spouse. So you'll end up ticking the wrong boxes.

IF you’re:	THEN you must include:
The court-appointed executor or administrator of the deceased’s estate filing an original tax return on behalf of the deceased	Form W-7, A U.S. individual income tax return, Documentation substantiating the identity and foreign status of the deceased*, and A court certificate showing your appointment.
Trusted person handling the deceased's financial affairs	Form W-7, A U.S. individual income tax return, Documentation substantiating the identity and foreign status of the deceased, Form 1310* (if a refund is due), and A copy of the certificate of death.
* If Form W-7 is for a deceased individual under 18 years of age, one of the documents proving identity, foreign status, and/or U.S. residency must be a birth certificate, unless a passport with a date of entry into the United States is submitted.