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 the importance of hr compliance 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. If you’re not eligible for a Social Security Number, you can utilize your ITIN when filing your federal tax returns. However, it’s essential to distinguish an ITIN from an SSN—an ITIN does not grant you the right to work in the United States, nor does it provide eligibility for Social Security benefits.
ITINs do NOT provide legal status or work authorization.
- This will prevent you from having to mail your proof of identity and foreign status documents.
- Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs).
- IRS Certified Acceptance Agents, or CAAs, are entities (individuals, businesses, or organizations) authorized by the IRS to assist individuals in obtaining ITINs.
- You can apply for an ITIN by bringing your completed forms (Including the completed Form W-7) and documentation to any IRS Taxpayer Assistance Center office.
If your ITIN has expired and you file a tax return with it, there might be a delay in processing your return. The IRS usually notifies the taxpayer when an expired ITIN is used. Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS.
Why use the IRS Streamlined Tax Amnesty Program?
The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers. 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). You can apply for an ITIN by bringing your completed forms (Including the completed Form W-7) and documentation to any IRS Taxpayer Assistance Center office.
All the exceptions are listed in the ITIN application instructions. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents. Many applicants have reported that IRS lost their passports or other valuable and hard-to-replace identification documents. Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS.
Government information
IRS Certified Acceptance Agents, or CAAs, are entities (individuals, businesses, or organizations) authorized by the IRS to assist individuals in obtaining ITINs. They can review your identification documents and forward them to the IRS, providing a certificate of accuracy so you don’t have to send original documentation to the IRS. Using a CAA can make the application process quicker and more secure. If none of the in-person options work for you, you can still submit your application by mail. We strongly suggest that you get certified copies of all your documents instead of sending originals. We also suggest you send the application and documents by certified mail so you’ll have evidence of when you filed the application and where you sent it.
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. 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. To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
You can find a host of FAQs, application instructions, and other important information. To find a Certified Acceptance Agent, you can visit the IRS website, which has a list of both domestic and international CAAs. It’s worth mentioning that CAAs might charge a fee for their services, so you should inquire about this before using a CAA. Even though the process is quite straightforward, that doesn’t mean you can’t ask for help if needed.