To apply for an ITIN, fill out the application, which you can find on the IRS website. You can mail in the application, or bring it to an IRS-approved acceptance agent or an IRS taxpayer assistance center, located in cities across the United States. You’ll need to include proof of identity and foreign status; a passport or visa satisfies both. After you submit your application, you’ll receive a letter from the IRS within six weeks containing your ITIN. You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return.
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Instead, you can use an individual taxpayer identification number (ITIN), which is another nine-digit identifier that functions similarly to a Social Security number. Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code. In general, only people who are authorized to work in the United States are eligible to have a Social Security number.
- For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF.
- You will need to complete Form SS-5, Application for a Social Security Card PDF.
- If all your authentication information matches, you may be issued the same number.
- Unless you will not need to file an income tax return next year, you will likely need to renew your ITIN if you fit either of the above two categories.
The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers. 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. An ITIN will expire at the end of the current year if it is not used on a federal tax return in the last 3 years. U.S. citizen taxpayers typically use Social Security numbers to identify themselves and their family members to the Internal Revenue Service.
Submitting the form
A tax return accompanied by one or more W-7 forms cannot be submitted electronically. You can submit it in person at any IRS Taxpayer Assistance Center that performs in-person document reviews; most major cities have such assistance centers, and there product costs – types of costs and examples is at least one center in every state. But non-citizens without work authorization sometimes have to file U.S. tax returns, too—if they have income from U.S. sources, for example, or if they are entitled to a refund of withheld money under a tax treaty. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number.
This may influence which products we review and write about (and where those products appear on the site), but it in no way affects our recommendations or advice, which are grounded in thousands of hours of research. Our partners cannot pay us to guarantee favorable reviews of their products or services. We believe restructuring charge definition everyone should be able to make financial decisions with confidence. 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. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
The Application
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. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file 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.
Step 2: Get copies of your identification documents certified
A taxpayer whose ITIN has been deactivated and needs to file a U.S. return can reapply using Form W-7, Application for IRS Individual Taxpayer Identification Number. The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should.
When applying for an ITIN in advance of your tax return, you will need to provide certain documents as proof of your identity. ITINs that have not been used on a tax return for Tax Year 2020, business entity concept broader look with example Tax Year 2021 or Tax Year 2022 will expire December 31, 2023. Unless you will not need to file an income tax return next year, you will likely need to renew your ITIN if you fit either of the above two categories.