With an ITIN number, you can also open a U.S. bank account and apply for a mortgage loan. Once you receive your ITIN, the IRS requires you to revalidate it every five years. If you don’t use your ITIN for three consecutive years, it will expire. IRS.gov has a wealth of useful information about the process for non-residents. They also have special resources for international students, military members, and others.
- You can also apply through one of the two types of acceptance agents authorized by the IRS.
- If you apply for an ITIN under this category, remember to attach a copy of your visa to your Form W-7 and include a date of entry into the United States on line 6d.
- However, the speed in which it takes to get an ITIN depends on the volume of inquiries the IRS receives — it can take nine to eleven weeks during busy times.
- Identify the exception by its number, alpha subsection, and category under which you’re applying (for example, enter “Exception 1d-Pension Income” or “Exception 2d-Gambling Winnings”).
We believe everyone should be able to make financial decisions with confidence. As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems. A taxpayer who was experiencing a family emergency and needed to travel out of the country with his… Acceptance Agents (AAs) and Certifying Acceptance Agents (CAAs) can help you complete applications. See IRS.gov – ITIN Updated Procedures Frequently Asked Questions. We ask for the information on this form to carry out the Internal Revenue laws of the United States.
How to apply for an ITIN number
You now understand that an ITIN is required if you have a federal tax obligation. Or if you need to file a federal return, you have to get ITIN. Accordingly, if one of the following definitions describes you, it means that there is an ITIN application requirement. Meanwhile, all the original documents you submitted during the application will be returned to you within 60 days. The IRS advises that documents will be returned to the address on form W-7 following the processing of your ITIN application.
For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. The advantage to using Certifying Acceptance Agents (CAAs) is that for primary and secondary applicants (like a spouse), the CAA can certify that your documents are original and make copies to send to the IRS. That way, you won’t have to mail your originals or copies certified by the issuing agency. If the applicant is a dependent under 18 years of age, his or her parent or court-appointed guardian can sign if the child can’t sign.
If a W-7 is rejected, the taxpayer should carefully read to understand why the ITIN application was rejected. The taxpayer should then inquire about how to get an ITIN number and make sure the documents are correct, send IRS any information they requested, and provide it in the form requested. In addition to a W-7 IRS ITIN form, a US tax return form is required to apply for an ITIN, unless the taxpayer falls within the ITIN “exception” category (see IRS ITIN Publication 1915). It’s necessary to have an ITIN for your child if they don’t qualify for an SSN because you need this number to claim them as a dependent on your tax return. ITIN serves as your Tax identification number for filing your taxes, receiving a tax return from the IRS and to allow you to claim dependents you support in the U.S., Mexico or Canada.
What Information Do I Need to Get ITIN?
Anyone who is given an ITIN who eventually becomes eligible to apply for US work must submit an application for a Social Security card. If a taxpayer is trying to file their taxes, they must include their tax return with their ITIN application when applying for an ITIN number. However, if they qualify for one of the five ITIN “exception” categories, then they do not have to include a tax return with their application. You need your ITIN number to file your taxes, so it is a good idea to apply for this number at least seven to ten weeks before you plan on filing your income taxes (which are usually due by the middle of April each year). If none of the in-person options work for you, you can still submit your application by mail.
What’s needed for an ITIN
You do not need to include a tax return along with the application – just proof of identity and the specified paperwork. To begin the process, you will need to complete an IRS form W-7 and include the required paperwork – documents that are used to prove your identity and foreign or alien status. Those submitting ITIN applications need to demonstrate a federal tax reporting or filing requirement when submitting their W-7.
Who needs to renew?
We strongly suggest that you get certified copies of all your documents instead of sending originals. We also suggest you send the application and documents by certified mail so you’ll have evidence of when you filed the application and where you sent it. You can apply for an ITIN by bringing your completed forms and documentation to any IRS Taxpayer Assistance Center office. The staff can help you complete an application and will submit it for processing.
You will need to complete Form W-7 and attach the required documents. You can then mail your application to the IRS at the address listed in the instructions for Form W-7. Visiting a designated IRS Taxpayer Assistance Center is one way to submit your application.
The medical record must be dated no more than 12 months before the date of the Form W-7 application. If a taxpayer submits their ITIN application to an acceptance agent, then the acceptance agent can send copies with the W-7 to the IRS processing center. If the taxpayer does not submit their application to an acceptance agent, then the original documents or certified copies are required to be sent. ITINs with the middle digits “70,” “71,” “72,” “78,” “79,” and “80” have expired. If your ITIN’s middle digits (the fourth and fifth positions) are “70,” “71,” “72,” “78,” “79,” or “80,” your ITIN is expired, unless you already submitted a renewal application and it was approved.
Also, for tax years 2018 through 2025, a child who has an ITIN can’t be claimed as a qualifying child for purposes of the child tax credit and the additional child tax credit. For more information, see Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, and its instructions. See the instructions for your U.S. federal tax return for more information.
A Social Security number is only issued for citizens and qualifying resident aliens, such as green card holders. This number keeps track of the years you’ve worked in the U.S. and your lifetime earnings. They don’t entitle the taxpayer to Social Security benefits, stimulus bsc applied accounting payments, or other benefits. The process for obtaining an ITIN isn’t always easy – a PATH Act law passed in 2016 affecting ITIN renewals. So, if ITIN holders don’t renew on time, your refund could be further delayed, preventing you from claiming certain tax credits.
Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. A certified copy is one that the original issuing agency provides, and certifies as an exact copy of the original, and contains an official stamped seal from the agency. Certifying Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents. If you have suggestions for making this form simpler, we would be happy to hear from you.