An Individual Taxpayer Identification Number (ITIN) is essential for non-resident and resident aliens, their spouses, and dependents who cannot obtain a Social Security Number (SSN) but need to file a U.S. tax return. Here’s a comprehensive guide on how to get an ITIN number.
An ITIN is a nine-digit number issued by the Internal Revenue Service (IRS) for tax processing purposes. It allows individuals who are not eligible for an SSN to comply with U.S. tax laws. However, an ITIN does not provide work authorization or eligibility for Social Security benefits.
Steps to Apply for an ITIN
1. Gather Necessary Documents
To apply for an ITIN, you need to complete Form W-7, Application for IRS Individual Taxpayer Identification Number. This form must be accompanied by a valid federal tax return unless you meet an exception. Here’s what you need:
- Form W-7: This is the official application form for an ITIN. Ensure you fill out the most recent version of the form.
- Supporting Identification Documents: You need to provide original documents or certified copies from the issuing agency. Acceptable documents include:
- Passport (standalone document)
- National ID card (must include photo, name, address, date of birth, and expiration date)
- U.S. driver’s license
- Foreign driver’s license
- Birth certificate (required for dependents under 18 if a passport is not provided)
- State ID card
- Foreign voter registration card
- Visa
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- Medical records (dependents under 6)
- School records (dependents under 18)
2. Complete and Submit Form W-7
There are three ways to submit your application:
- Mail: Send Form W-7, your tax return, and supporting documents to the IRS ITIN Operation at:
Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342
- In-Person: Visit an IRS Taxpayer Assistance Center (TAC) that offers in-person document review. You need to schedule an appointment in advance.
- Authorized Acceptance Agents: You can apply through an IRS-authorized Certifying Acceptance Agent (CAA) who can verify your documents and submit the application on your behalf.
3. Processing Time
The IRS typically processes ITIN applications within seven to eleven weeks. During peak periods, such as tax season, it may take longer. You can check the status of your application by calling the IRS at 1-800-829-1040 if you are within the United States, or 1-267-941-1000 if you are outside the country.
Renewing an ITIN
ITINs must be renewed if they have expired. An ITIN expires if it hasn’t been used on a federal tax return for three consecutive years or if it contains middle digits that fall within specific ranges (e.g., 70-88, 90-99). To renew, you must submit a new Form W-7 along with the required identification documents.
Using Your ITIN
When you receive your ITIN, you will use it in place of an SSN on your tax returns and other tax-related documents. It is crucial for tax filing purposes, especially for claiming dependents, exemptions, and credits.
Important Considerations
- No Work Authorization: An ITIN does not grant you permission to work in the U.S. or qualify you for Social Security benefits.
- Validity: Ensure that your ITIN and accompanying documents are valid and up-to-date to avoid delays in tax processing.
Common Issues and Solutions
- Lost ITIN: If you lose your ITIN, refer to previous tax returns or contact the IRS to retrieve it.
- Expired ITIN: Ensure to renew your ITIN if it has expired to avoid complications with tax filings.
For more detailed information on ITIN application procedures and exceptions, you can visit the IRS website or consult with a tax professional.
