|
Individual Taxpayer Identification Number (ITIN)
ABOUT ITINS
REVISED APPLICATION STANDARDS FOR ITINS
FORMS AND PUBLICATIONS
HELP AND INFORMATION NEWS ALERT:
ABOUT ITINS
What is an ITIN?
An Individual Taxpayer Identification Number (ITIN) 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).
ITINs 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,
unless they meet an exception.
What is an ITIN used for?
ITINs are for federal tax reporting only, and are not intended to serve any other
purpose. An ITIN does not authorize work in the U.S. or provide eligibility for
Social Security benefits or the Earned Income Tax Credit.
ITINs are not valid identification
outside the tax system. IRS issues ITINs 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?
IRS issues
ITINs 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. Examples
of individuals who need ITINs include:
How do I know if I need an ITIN?
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. By law, an alien individual cannot have
both an ITIN and an SSN. IRS processes returns showing SSNs or ITINs 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 ITINs valid for identification?
No. ITINs are not valid identification outside the tax system. Since ITINs are strictly
for tax processing, IRS does not apply the same standards as agencies that provide
genuine identity certification. ITIN applicants are not required to apply in person,
and IRS does not further validate the authenticity of identity documents. ITINs
do not prove identity outside the tax system, and should not be offered or accepted
as identification for non-tax purposes.
Are ITINs valid for work purposes?
No. ITINs are for federal income tax purposes only.
REVISED APPLICATION STANDARDS FOR ITIN
What are the revised application standards for ITINs?
Effective immediately, each ITIN applicant must now:
Why is IRS revising the ITIN application process?
The revisions to the ITIN application process will help ensure ITINs
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. 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?
Use the January 2005 revision of Form W-7,
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 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 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 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 Unit in Philadelphia issues all numbers by mail.
When should I apply for an ITIN?
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, as soon as possible
after you determine that you are covered by that exception. You can apply for an
ITIN 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?
If you qualify for an ITIN 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 card to an authorization
letter to avoid any possible similarities with a Social Security Number card. Current
ITIN 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 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 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 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.
|
