CAAs can only authenticate passports and birth certificates for dependents. For all other dependent documents, the CAA must mail the original document or certified copy from the issuing agency to IRS. You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date.
How do I apply for an ITIN?
IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting. An ITIN Acceptance Agent is an individual, business or organization (college, financial institution, tax practitioner, non-profit etc.) authorized by IRS to assist individuals in obtaining ITINs. CAAs can authenticate all documents for primary and secondary applicants except foreign military identification cards.
- Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.
- At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date.
- You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status.
- An ITIN may be assigned to an alien dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or dependent care credit (claimed on Form 2441).
- Official websites use .gov A .gov website belongs to an official government organization in the United States.
For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. Alien taxpayers who need an Individual Taxpayer Identification Number (ITIN) may be able to secure one from outside the United States. Details can be found on the “Obtaining an ITIN from Abroad” page. USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more. Official websites use .gov A .gov website belongs to an official government organization in the United States.
Online tools and updates
If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated “N/A”. 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. You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status.
If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. ITINs are not valid identification outside the federal tax system. ITIN applicants can apply in person or by mail; however, the IRS does not further validate the authenticity of identity documents. ITINs do not prove identity outside the Federal tax system, and should not be offered or accepted as identification for non-tax purposes. You will usually file an ITIN application, Form W-7, Application for IRS Individual Taxpayer Identification Number, with your first tax return, which you must file as a paper return, not electronically.
The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. Information on filing tax returns using an ITIN is available for tax professionals. Although an ITIN/SSN mismatch is created when electronically filing tax returns reporting wages for ITIN holders, programming changes allow acceptance creditor synonyms of these returns. Additional information on this and other reminders for tax professionals is available on the ITIN Reminders for Tax Professionals page.
Get an Individual Taxpayer Identification Number (ITIN) to file your tax return
The application — Form W-7, Application for IRS Individual Taxpayer Identification Number — asks details about why you need an ITIN and requires you to send in certain documents to prove your foreign status and identity. You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. Acceptance Agents are entities (colleges, financial investigation institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant’s documentation and forward the completed Form W-7 to IRS for processing. You will need to complete Form SS-5, Application for a Social Security Card PDF.
About Form W-7, Application for IRS Individual Taxpayer Identification Number
If you qualify for our assistance, which is always free, we will do everything possible to help you. The IRS has a long list of documents or combinations of documents that can what is federal tax withholding show your status and identity. A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS.
