Individual Taxpayer Identification Number (ITIN - Individual Tax Id) FAQ ONLINE

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Individual Taxpayer Identification Number (ITIN - Individual Tax Id) - Information
Individual Taxpayer Identification Number (ITIN - Individual Tax Id) - FAQ
Número de Identificación Personal del Contribuyente (ITIN - Individual Tax Id)
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ITIN (Individual Tax Id) Number
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REVISED APPLICATION STANDARDS FOR ITIN (Individual Tax Id)S

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HELP AND INFORMATION NEWS ALERT:

ABOUT ITIN (Individual Tax Id)S

What is an ITIN (Individual Tax Id)?
An Individual Taxpayer Identification Number (ITIN - Individual Tax Id) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). ITIN (Individual Tax Id)s are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN (Individual Tax Id), unless they meet an exception.

What is an ITIN (Individual Tax Id) used for?
ITIN (Individual Tax Id)s are for federal tax reporting only, and are not intended to serve any other purpose. An ITIN (Individual Tax Id) does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit. ITIN (Individual Tax Id)s are not valid identification outside the tax system. IRS issues ITIN (Individual Tax Id)s 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.

Who needs an ITIN (Individual Tax Id)?
IRS issues ITIN (Individual Tax Id)s to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN (Individual Tax Id). Examples of individuals who need ITIN (Individual Tax Id)s include:

  • Non-resident alien filing a U.S. tax return and not eligible for an SSN
  • U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
  • Dependent or spouse of a U.S. citizen/resident alien
  • Dependent or spouse of a non-resident alien visa holder

How do I know if I need an ITIN (Individual Tax Id)?
If you do not have an SSN and are not eligible to obtain an SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN (Individual Tax Id). By law, an alien individual cannot have both an ITIN (Individual Tax Id) and an SSN. IRS processes returns showing SSNs or ITIN (Individual Tax Id)s in the blanks where tax forms request SSNs. IRS no longer accepts, and will not process, forms showing "SSA205c," "applied for," "NRA," blanks, etc.

Are ITIN (Individual Tax Id)s valid for identification?
No. ITIN (Individual Tax Id)s are not valid identification outside the tax system. Since ITIN (Individual Tax Id)s are strictly for tax processing, IRS does not apply the same standards as agencies that provide genuine identity certification. ITIN (Individual Tax Id) applicants are not required to apply in person, and IRS does not further validate the authenticity of identity documents. ITIN (Individual Tax Id)s do not prove identity outside the tax system, and should not be offered or accepted as identification for non-tax purposes.

Are ITIN (Individual Tax Id)s valid for work purposes?
No. ITIN (Individual Tax Id)s are for federal income tax purposes only.

REVISED APPLICATION STANDARDS FOR ITIN (Individual Tax Id)

What are the revised application standards for ITIN (Individual Tax Id)s?
Effective immediately, each ITIN (Individual Tax Id) applicant must now:

  • Attach a federal income tax return to the Form W-7. Applicants who meet an exception to the requirement to file a tax return (see the instructions for Form W-7)must provide documentation to support the exception.

Why is IRS revising the ITIN (Individual Tax Id) application process?
The revisions to the ITIN (Individual Tax Id) application process will help ensure ITIN (Individual Tax Id)s are used for their intended tax administration purposes.

What documents are acceptable as proof of identity and foreign status?
IRS has streamlined the number of documents the agency will accept as proof of identity to obtain an ITIN (Individual Tax Id). There are now 13 acceptable documents. An original, or a certified or notarized copy, of an UNEXPIRED passport is the only document that is accepted for both identity and foreign status. If you do not have a passport, you must provide a combination of current documents that contain expiration dates - we accept docs issued within 12 months of the application if no expiration date is normally available. The documents must also show your name and photograph, and support your claim of foreign status. IRS will accept certified or notarized copies of a combination (two or more) of the following documents, in lieu of a passport:

  • National identification card (must show photo, name, current address, date of birth, and expiration date)
  • U.S. driver's license
  • Civil birth certificate
  • Foreign driver's license
  • U.S. state identification card
  • Foreign voter's registration card
  • U.S. military identification card
  • Foreign military identification card Visa
  • U.S. Citizenship and Immigration Services (USCIS) photo identification
  • Medical records (dependents - under 14 years old - only)
  • School records (dependents and/or students - under 25 years old - only)

HELP AND INFORMATION

How do I apply for an ITIN (Individual Tax Id)?
Use the January 2005 revision of Form W-7, Application for IRS Individual Taxpayer Identification Number to apply. Attach a valid federal income tax return unless you qualify for an exception, and include your original or certified proof of identity documents. Because you are filing your tax return as an attachment to your ITIN (Individual Tax Id) application, you should not mail your return to the address listed in the Form 1040, 1040A or 1040EZ instructions. Instead, send your return, Form W-7 and proof of identity documents to the address listed in the Form W-7 instructions:

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

You may also apply using the services of an IRS-authorized Acceptance Agent or visit an IRS Taxpayer Assistance Center in lieu of mailing your information to the IRS in Philadelphia. TACs in the United States provide in-person help with ITIN (Individual Tax Id) applications on a walk-in or appointment basis. Applicants outside the United States should contact an overseas the IRS office to find out if that office accepts Form W-7 applications. The IRS's ITIN (Individual Tax Id) Unit in Philadelphia issues all numbers by mail.

When should I apply for an ITIN (Individual Tax Id)?
You should complete Form W-7 as soon as you are ready to file your federal income tax return, since you need to attach the return to your application. If you meet one of the exceptions and do not need to file a return, submit Form W-7, along with the documents required to meet your purpose for needing an ITIN (Individual Tax Id), as soon as possible after you determine that you are covered by that exception. You can apply for an ITIN (Individual Tax Id) any time during the year; however, if the tax return you attach to Form W-7 is filed after the return's due date, you may owe interest and/or penalties. You should file your current year return by the April 15 deadline to avoid this.

How and when can I expect to receive my ITIN (Individual Tax Id)?
If you qualify for an ITIN (Individual Tax Id) and your application is complete, you will receive a letter from the IRS assigning your tax identification number, usually within four to six weeks. The IRS is changing from an ITIN (Individual Tax Id) card to an authorization letter to avoid any possible similarities with a Social Security Number card. Current ITIN (Individual Tax Id) holders' cards will not be replaced; they should continue to use the numbers previously issued when they need to supply identifying numbers for tax purposes. If you have not received your ITIN (Individual Tax Id) or other correspondence six weeks after applying, you may call the IRS to find out the status of your application.

Where can I get help with my ITIN (Individual Tax Id) application?
You may call the IRS toll-free at 1-800-829-1040 for information and help in completing your Form W-7 and your tax return, or to check on the status of your application six weeks after submitting Form W-7. Assistance is also available by appointment at IRS Taxpayer Assistance Centers (TACs) in the United States provide in-person help with ITIN (Individual Tax Id) applications on a walk-in or appointment basis. Applicants outside the United States may contact an overseas IRS office to find out if that office accepts Form W-7 applications. You may also use the services of an IRS-authorized Acceptance Agent.

 

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