Get an Individual Taxpayer Identification Number ITIN to file your tax return

You may be able to request a certified copy of documents financial accounting for local and state school systems at an embassy or consulate. However, services may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. If you’re a US citizen who regularly files taxes, you likely have a Social Security number. But if you’re a non-citizen, the Internal Revenue Service (IRS) still expects you to report taxes every year — for which you’ll need an Individual Taxpayer Identification Number (ITIN).

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A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. To learn about our professional expat tax preparation services, schedule a free consultation with us today. For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF.

All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document double entry accounting and affixes a seal assuring that the document is legitimate. Dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents.

When should I apply?

They don’t entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits. 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.

ITIN holders pay taxes.

ITIN holders must verify their identity through the video chat process and will need a valid email address, proof of ITIN, one primary document and one secondary document. 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. 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.

1. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.
2. If a person obtains an ITIN but does not include it on a federal tax return for three consecutive years, it will expire and will need to be revalidated.
3. If you are not a U.S. citizen and do not have a Social Security number, learn how to get and use an Individual Taxpayer Identification Number (ITIN) to file a federal tax return.
4. Note, however, that having an ITIN doesn’t necessarily qualify one to work or reside in the United States.
5. If you have or are eligible to obtain a social security number, you are not eligible for an ITIN.
6. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.

Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant. 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. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.

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. If a person obtains an ITIN but does not include it on a federal tax return for three consecutive years, it will expire and will need to be revalidated.

Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available definition of ebit for use by Spanish speakers. 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). The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return.