Revised Application Standards for ITINs Internal Revenue Service

For the latest information about developments related to Form W-7 and its instructions, such as legislation enacted after they were published, go to The IRS has updated procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.

Instead, they can apply for an individual taxpayer identification number, or ITIN, by submitting Form W-7 to the IRS. 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. If you’re claiming a benefit under an income tax treaty with the United States, the income tax treaty country must be the same as the country listed on line 3.

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.

How long does it take to renew an ITIN?

You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund. An ITIN is a tax processing number primarily used by specific non-resident and resident aliens, their spouses, and dependents who are ineligible to obtain a Social Security number (SSN) in order to comply with U.S. tax laws. The ITIN enables the IRS to efficiently process tax returns and payments made by these individuals. 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).

  • An AA will need to submit original documentation or certified copies of the documentation from the issuing agency to the IRS for all applicants.
  • The private delivery service can tell you how to get written proof of the mailing date.
  • See Schedule 8812 (Form 1040) and its instructions for more information.
  • 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.
  • You will need to complete Form SS-5, Application for a Social Security CardPDF.
  • Postal Service’s post office box number for your mailing address.

For a summary of those rules, please see the new Form W-7 and its instructions.

How long does it take to get an ITIN?

You can also apply through one of the two types of acceptance agents authorized by the IRS. 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. 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.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. If you’re temporarily in the United States for business purposes, you must enter the name of the company with whom you’re conducting your business and the city and state in which it’s located. You must also enter your length of stay in the United States. Information returns applicable to Exception 4 may include the following. Information returns applicable to Exception 1 may include the following.

Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. They don’t entitle the taxpayer to Social Security benefits, stimulus payments,  or other benefits. 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.

IRS Free File: What It Is, How It Works

Also, the credit cannot be claimed later if the taxpayer or qualifying child gets an SSN or ITIN from the IRS after the due date of the tax return (including extensions). 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. Many applicants have reported the 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.

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The passport isn’t a stand-alone document for certain dependents if no date of entry into the United States is present. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. First-time PTIN applicants can also apply for a PTIN online. You will not have an ITIN unless you applied for one in the past. Your ITIN serves no purpose other than federal tax reporting.

Preparer tax identification number (PTIN)

If you check this box, you must complete lines 6a, 6c, 6d, and 6g, and provide your passport with a valid U.S. visa. No U.S. visa needs to be provided if the foreign address is Canada, Mexico, or Bermuda. The letter must clearly state that you won’t be securing employment while in the United States and your presence what is amortization and why do we amortize here is solely study related. This letter can be submitted instead of a Social Security Administration denial letter if you’re filing a tax return with this Form W-7 or claiming Exception 2 (explained later). These individuals must check this box and include a date of entry into the United States on line 6d.

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. 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.