IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN. If you’re renewing an existing ITIN, you must submit your Form W-7 renewal application with your U.S. federal tax return using one of the methods described below in Where To Apply.
If your ITIN’s middle digits (the fourth and fifth positions) are “70,” “71,” “72,” “78,” “79,” or “80,” your ITIN is expired, unless you already submitted a renewal application and it was approved. You need to take action to renew it if it’ll be included on a U.S. federal tax return. If you do not have an SSN and are not eligible to obtain an SSN, but you have a requirement to provide a federal tax identification number or file a federal income tax return, you must prepare your ITIN application. Spouses of U.S. military personnel can submit original documents, certified copies, or notarized copies of identification documents.
When should I apply?
You may send a letter to the IRS using the address under Where To Apply, later. Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception. An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. Please visit our website for a complete list of application requirements or supporting documentation to submit along with your application. Free File
Prepare and file your federal income tax online at no cost to you (if you qualify) using guided tax preparation, at an IRS trusted partner site or using Free File Fillable Forms. If you’d prefer not to submit your information in person, you can mail it.
- However, if they qualify for one of the five ITIN “exception” categories, then they do not have to include a tax return with their application.
- We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
- You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return.
- Offer in Compromise Pre-Qualifier
Find out if you’re eligible to apply for an Offer in Compromise, a settlement for less than the full amount of tax you owe.
- Individuals filing tax returns using an ITIN aren’t eligible for the earned income credit (EIC).
This is the only type of documentation that will be accepted with an ITIN application. This person will review your necessary documents and forms and forward Form W-7 to the IRS. Taxpayers whose ITIN’s are scheduled expire may renew their ITIN immediately. You don’t have to wait for the IRS to send a notice of expiration, if you have not used your ITIN in three years or middle digits on your ITIN have been identified for expiration by the IRS.
Check the box indicating the type of document(s) you’re submitting to prove your identity. Enter the name of the state or country or other issuer, the identification number (if any) appearing on the document(s), the expiration date, and the date on which you entered the United States. If your country of residence for tax purposes has issued you a tax identification number, enter that number on line 6b. For example, if you’re a resident of Canada, enter your Canadian social security number (known as the Canadian Social Insurance Number). This exception may apply if you have an IRS reporting requirement as a non-U.S. Representative of a foreign corporation who needs to obtain an ITIN for the purpose of meeting their e-filing requirement under T.D.
What Information Do I Need to Get ITIN?
This article will guide you through the process of applying for an ITIN online. The IRS requires certain documentation to verify your identity and foreign status. You’ll need to submit originals or certified copies of the documents required for the process. You may have an ITIN number that may expire before your tax return is processed. Be advised that all ITINs that are not used for tax reporting purposes expire if they are not used once in three years.
Can I apply for an ITIN online?
If applicable, you must also enter the treaty country and treaty article. You can also apply through one of the two types of acceptance agents authorized by the IRS. If you meet one of the exceptions described in Exceptions Tables at the end of these instructions, you may complete and submit Form W-7 at any time.
Can I use an ITIN instead of an SSN?
In addition, Certified Acceptance Agents can be engaged for personalized assistance during the ITIN application process. They have a deep understanding of the process and can provide guidance at each step, making the application process simpler. Hence, if you’re eligible for an SSN, it’s suggested that you apply for that rather than an ITIN.
Military servicemembers get property tax discounts in Philly!
LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. If you have suggestions for making this form simpler, we would be happy to hear from you.
Enter “ITIN TO BE REQUESTED” wherever your SSN or ITIN is requested. An ITIN will be issued only after you file a tax return and meet all other requirements. School records will be accepted only if they are for a school term ending no more than 12 months from the date of the Form W-7 application. The school record must consist of an official report card or transcript issued by the school or the equivalent of a Ministry of Education. The school record must also be signed by a school official or ministry official. In these cases, applicants will be required to submit at least one of the following original documents in addition to the passport to prove U.S. residency.
The foreign address is only used for applicants who reside outside of the U.S., such as dependents. If a W-7 is rejected, the taxpayer should carefully read to understand why the ITIN application was tax software rejected. The taxpayer should then inquire about how to get an ITIN number and make sure the documents are correct, send IRS any information they requested, and provide it in the form requested.
To apply for ITIN for a foreign spouse, Form W-7 is used to obtain an ITIN. Yes, you can apply for ITIN for spouse or dependent even if they are outside the US. Additionally, all documents must be current; no expired documents are accepted. If you need help with your ITIN application and want to know everything related to how to get an ITIN number, you can apply for your ITIN here. Once you fill out the form, and your payment is confirmed, Sina will be in touch with you to begin working on your ITIN application together.
A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.
The IRS no longer issues cards with your new ITIN number when they accept your ITIN number application. They will now send you an official IRS ITIN Letter in the mail to you or both you and your agent if you are using one. It’s necessary to have an ITIN for your child if they don’t qualify for an SSN because you need this number to claim them as a dependent on your tax return. Please note that we do not have ANY control whatsoever with the operation pace and processing rate of ITIN applications by the IRS ITIN Department. They process and issue the ITIN’s based on their own circumstances during COVID-19.