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ITINS
REVISED APPLICATION STANDARDS FOR ITINS
FORMS AND PUBLICATIONS
HELP AND INFORMATION
NEWS
RELEASE: New Rules Outlined for ITIN Acceptance
Agents
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:
- 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?
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.
If you have an application for an SSN pending,
do not file Form W-7. Complete Form W-7 only if the Social Security
Administration (SSA) notifies you that an SSN cannot be
issued.
To obtain an SSN, see Form SS-5, Application for a Social
Security Number Card. To get Form SS-5 or to find out if you are
eligible to obtain an SSN, go to http://www.socialsecurity.gov/
or contact an SSA office. 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
Federal 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. Getting an ITIN does not change your immigration status or
your rightto work in the United States.
REVISED APPLICATION STANDARDS FOR ITINS
What are the revised application standards for ITINs?
Effective immediately, each ITIN
applicant must now:
- Apply using the revised Form W-7, Application for IRS
Individual Taxpayer Identification Number ; and
- 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 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 18
years old - only)
HELP AND INFORMATION
How do I apply for an ITIN?
Use the Febuary 2008 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 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:
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 Austin. 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 IRS office
to find out if that office accepts Form W-7 applications. The IRS's
ITIN Unit in Austin 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 has changed 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 to 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.
What is an Acceptance Agent?
An
Acceptance Agent is an individual, business or organization
(college, financial institution, accounting firm, etc.) authorized
by IRS to assist individuals in obtaining ITINs. Certifying
Acceptance Agents review applicants' documentation, complete a
certificate of accuracy, and forward the certificate and application
to the IRS for processing. Some Acceptance Agents may charge a fee.
Click
here for a list of Acceptance Agents.
Click here for more information on ITIN
Guidance for Foreign Property
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