The application process can be done by mail or in person. It takes up to seven weeks for the IRS to issue a new ITIN or 14 weeks for applications by mail. Whichever method you choose to apply for your ITIN, you only need to do so once. If you use your ITIN to file your tax return regularly, it will not expire and you will never need to renew it. Your information may be stored and processed in United States or any other country where ITIN.com, its subsidiaries, affiliates or agents are located.
If you move before you receive your ITIN, notify us of your current mailing address immediately, so we may update our records. You may send a letter to the IRS using the address under Where To Apply, later. Any applicant who meets an exception to the requirement to file a tax return must provide documentation to support the exception (see the instructions for Form W-7).
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If you check box a or f, then box h may also be checked. 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. When requesting an ITIN for a deceased taxpayer, the deceased must meet all of the requirements established to get an ITIN.
Instead, they can apply for an individual taxpayer identification number, or ITIN, by submitting Form W-7 to the IRS. However, the credit for other dependents (ODC) for your child and other qualifying relatives (excluding your spouse) who live in the United States may be available. See the instructions for your U.S. federal tax return for more information.. You should apply for an ITIN if you are requested to file or report your tax return but you don’t have a social security number. If you are required to file federal income tax and you do not already have an ITIN, you will need to file a form W-7 along with your tax return.
However, students, professors, and researchers, see information for box f, later. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. 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.
For more information, see Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, and its instructions. If an ITIN is applied for on or before the due date of a return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return. See the instructions for your U.S. federal tax return for more information.
- Enter the information on the dotted line in the space provided.
- Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare.
- Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a Social Security number (SSN).
- On the dotted line next to box h, enter the appropriate designation for Exception 2, explained later.
- No viewer of the website should act or refrain from acting on the basis of any content included in the website without seeking appropriate legal advice from an attorney who is licensed to practice law in the viewer’s state.
Dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents. A copy of the servicemember’s U.S. military ID will be required or the applicant must be applying from an overseas APO/FPO address. A copy of the servicemember’s U.S. military ID is required to be included with the application if the documents are notarized. If you’re submitting a passport, or a certified copy of a passport from the issuing agency, no other documentation is required to prove your identity and foreign status. Ensure any visa information shown on the passport is entered on line 6c and the pages of the passport showing the U.S. visa (if a visa is required for your Form W-7) are included with your Form W-7. If you check this box to claim an exception under the benefits of a U.S. income tax treaty with a foreign country, also check box h.
Do I need an ITIN?
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. 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.
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An ITIN application requires specific documentation that proves your identity and foreign status. In light of recent security breaches, many people are fearful of offering personal data and documentation to someone they don’t know, especially through the mail. The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. Enter your complete foreign (non-U.S.) address in the country where you permanently or normally reside, even if it’s the same as the address on line 2. If you no longer have a permanent foreign residence due to your relocation to the United States, enter only the foreign country where you last resided on line 3.
Tax preparers must put their PTIN numbers on clients’ tax returns. An adoption taxpayer identification number, or ATIN, is a temporary, nine-digit tax ID number the IRS gives to people who are in the process of adopting a child. The IRS provides the number if the adopting parents cannot get a Social Security number for the child in time to file their tax return.
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If Form W-7 is submitted to claim the AOTC, then an attached tax return and Form 8863 that list the applicant are required. Dependent applicants must be qualifying children or qualifying relatives of the taxpayer who claims the AOTC. All Form W-7 renewal applications must include a U.S. federal tax return unless you meet an exception to the requirement. If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and supporting documentation for the exception. This is the first in a series of special IRS “Get Ready” reminders to help taxpayers prepare for the upcoming tax filing season in early 2024. A little advance work now can help people have the paperwork and information ready to file their tax returns quickly and accurately.
The staff can help you complete an application and will submit it for processing. An IRSN is a nine-digit number issued by the IRS to persons who file a return or make a payment without providing a taxpayer identification number. You would’ve been issued this number if you filed a U.S. federal tax return using cash flow surpluses for investment or to pay down debt and didn’t have an SSN. This IRSN will appear on any correspondence the IRS sent you concerning that return. If you’re applying for an ITIN under this category, you must provide the relationship (for example, parent, child, grandchild, etc.) of the dependent to the U.S. citizen/resident alien.
What Do You Do If You Lose Your ITIN Number?
That way, you won’t have to mail your originals or copies certified by the issuing agency. If you’re applying for an ITIN under this exception, enter “Exception 5, T.D. For more information about the U.S. tax rules that apply to foreign students, professors, or researchers, see Pub.