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. That’s precisely why tax professionals exist—to make things easier and ensure you’re on the right track.
Individual taxpayer identification number
- An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.
- You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete.
- If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.
- Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS.
- IRS Certified Acceptance Agents, or CAAs, are entities (individuals, businesses, or organizations) authorized by the IRS to assist individuals in obtaining ITINs.
- Affected taxpayers receive a notice explaining the expiration and renewal process.
Also, to improve ITIN services, the IRS has put in place a program that deactivates or expires ITINs issued before 2013 based on a rolling schedule. Affected taxpayers receive a notice explaining the expiration and renewal process. It’s for American citizens that didn’t know they had to file US tax returns each year, and have therefore fallen behind. With the IRS Streamlined Procedure, say goodbye to overdue tax returns, late fees, and penalties. But if you’re sending copies, they must be certified by the issuing agency or notary. The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights.
In addition, Certified Acceptance Agents can be engaged for personalized assistance during the ITIN application process. They have a deep understanding of the process and can provide guidance at each step, making the application process simpler. Taxpayers with an ITIN can complete the registration process to access their IRS online account, which provides balance due, payment history, payment plans, tax records, and more. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. The information provided herein is for general informational purposes only and should not be considered professional advice.
Remember, you’ll also have to attach a valid federal income tax return to your application to demonstrate to the IRS your tax-related reason for requesting an ITIN. Exceptions to this will be outlined in the form’s instructions. An ITIN may be assigned to an alien dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or dependent care credit (claimed on Form 2441).
Get an Individual Taxpayer Identification Number (ITIN) to file your tax return
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 will usually file an ITIN application, Form W-7, Application for IRS Individual Taxpayer Identification Number, with your first tax return, which you must file as a paper return, not electronically. 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.
ITINs do NOT provide legal status or work authorization.
You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete. 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 Card PDF. 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.
You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation 5 reasons for quality inventory management systems or certified copies from the issuing agency to prove identity and foreign status. 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. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity.
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. They don’t entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits.