If you qualify for our assistance, which is always free, we will do everything possible to help you. The advantage to using Certifying Acceptance Agents (CAAs) is that for primary and secondary applicants (like a spouse), the CAA can certify that your documents are original and make copies to send to the IRS. That way, you won’t have to mail your originals or copies certified by the issuing agency. The IRS has a long list of documents or combinations of documents that can show your status and identity. A current passport would meet all these requirements and is the only document you can submit on its own.
If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund. U.S. citizen taxpayers typically use Social Security numbers to identify themselves nonprofits and charities and their family members to the Internal Revenue Service. But some non-citizens who have U.S. tax obligations aren’t eligible to receive a Social Security number. Instead, they can apply for an individual taxpayer identification number, or ITIN, by submitting Form W-7 to the IRS.
This is the address the IRS will use to return your original documents and send written notification of your ITIN application status. This exception may apply if you’re the recipient of partnership income, interest income, annuity income, rental income, or other passive income that’s subject to third-party withholding or covered by tax treaty benefits. See Exceptions Tables, later, for more details on Exception 1. If you’re applying for an ITIN under this category, you must provide the full name and SSN or ITIN of the U.S. citizen/resident alien. Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas).
If you never had an ITIN or an IRSN, or if you don’t know your ITIN or IRSN, check the No/Don’t know box. Certified copies of a passport from the issuing agency must include the U.S. visa pages if a visa is required for your Form W-7 application. If you have an application for an SSN pending, don’t file Form W-7. Complete Form W-7 only if the SSA notifies you that you’re ineligible for an SSN. The passport isn’t a stand-alone document for certain dependents if no date of entry into the United States is present. Get a refund of income tax withholding from the IRS, if you qualify.
If more than one box applies to you, check the box that best explains your reason for submitting Form W-7. 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. 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.
- If you need to file multiple-year returns, you can attach them all to your Form W-7 and submit them to the IRS using one of the methods described below in Where To Apply.
- 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 Form W-7 is submitted to claim the CDCC, then an attached tax return and Form 2441 that list the applicant as a qualifying person are required.
- If you don’t want to take the risk of mailing important original documents, or if you will need them within 14 weeks of applying, it is better to use one of the in-person methods of applying for an ITIN.
- Because of the sensitive nature of the documents you’re sending, only use certified mail with a tracking number.
All Form W-7 renewal applications must include a U.S. federal tax return unless you meet an exception to the requirement. 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). Anyone who prepares or helps prepare a federal tax return or a claim for refund for compensation must have a valid PTIN from the IRS. They also need to include the PTIN as their identifying number on any return or claim for refund filed with the IRS. PTINs expire on December 31 of the calendar year for which they are issued. Starting in 2015 both the taxpayer and qualifying child must have SSNs or ITINs by the due date of the tax return (including extensions) in order to claim the child tax credit and additional child tax credit.
Individual taxpayer identification number (ITIN)
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. The number identifies the child, not the parent, and is needed for the parent to claim the child as a dependent. 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. Unless you’re denied an SSN by the SSA and attach the denial letter to your Form W-7, you aren’t eligible for an ITIN.. If Form W-7 is submitted to claim the CDCC, then an attached tax return and Form 2441 that list the applicant as a qualifying person are required.
How to apply for an ITIN number
So, if ITIN holders don’t renew on time, your refund could be further delayed, preventing you from claiming certain tax credits. The IRS issues an ITIN to people who are required to have a U.S. taxpayer identification number but don’t have (or are not eligible for) a Social Security Number (SSN). If you’re submitting Form W-7 to renew your ITIN, you must include your previously assigned ITIN on line 6f to avoid delays in processing your Form W-7.
An ITIN doesn’t entitle you to social security benefits and doesn’t change your immigration status or your right to work in the United States. An applicant who chooses reason d must enter the relationship he or she has to the U.S. citizen/resident alien in the designated space on Form W-7. As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems.
Apply or Renew Your ITIN Through a Certified Acceptance Agent
Acceptance Agents are entities (colleges, financial 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 CardPDF. You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security Administration website.
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 and didn’t have an SSN. This IRSN will appear on any correspondence the IRS sent you concerning that return.
In addition, ITINs with middle digits “90,”“91,”“92,”“94,”“95,”“96,”“97,”“98,” or “99,” IF assigned before 2013, have expired. Bank products and services are offered by Pathward, N.A.
All deposit accounts through Pathward are FDIC insured. We have tax professionals and Certified Acceptance Agents (CAAs) available to answer your questions and quickly process your renewal for free. A taxpayer who was experiencing a family emergency and needed to travel out of the country with his… If you must send original documents, you can send the IRS a prepaid express envelope with your application to have them returned faster. A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.
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. You can mail the W-7 and documentation to the address in the Form W-7 Instructions. 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). They’ll review the W-7 and documentation before sending it to the IRS. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number.