Who can sign the Form W-7/W-7(SP) if the applicant is a dependent 18 years of age or older?
If the applicant is 18 years of age or older, the applicant can sign or appoint their parent, court appointed guardian or other individual to sign. The individual (if other than the applicant) must type or print his or her name in the space provided, check the appropriate box that indicates their relationship to the applicant, and attach Form 2848 (Power of Attorney and Declaration of Representative”). Note: All Powers of Attorney (POAs) submitted to the IRS must be in English. Any POAs received in a foreign language will be considered invalid unless accompanied by a certified English translation. The POA must clearly state the purpose for which it is intended under the “tax matters” section.
