This process streamlines the application and avoids the lengthy holding period the IRS imposes. The CAA assumes responsibility for verifying the accuracy of the identity documents, reducing the risk of mailing sensitive originals. The what is unearned revenue definition and meaning CAA reviews and authenticates the original identity documents, then sends copies—not the originals—to the IRS along with the Form W-7. Certified mail with return receipt requested is highly advisable to track the sensitive documents. Once identity documents are secured, the applicant must accurately complete Form W-7. The applicant must provide official third-party documentation that validates the specific need.

This identification number allows both resident and non-resident aliens, along with certain dependents, to comply with U.S. federal tax reporting and filing obligations. You don’t need an ITIN to apply for an extension of time to file your tax return. In this case, you don’t need to file a tax return or apply for an ITIN.

Apply for or renew an ITIN

We’ll combine all your tax records under your SSN. Include documentation, such as a copy of your marriage certificate, divorce decree or court record. If you changed your name after you received your ITIN, notify us so we can update your information.

You can apply directly at an IRS office or mail your application form W-7 along cd account definition with your federal tax return to the IRS. The application process requires careful documentation to establish both identity and foreign status. This interview will help you determine if you should file an application to receive an individual taxpayer identification number (ITIN).

  • Some of the identification options include a passport, national identification card, or a U.S. driver’s license.
  • Your tax return in your ITIN application package must include Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits).
  • How to apply for an ITIN number as an individual involves several carefully followed steps to ensure a smooth process.
  • A CAA is an individual or entity, such as an accounting firm, authorized by the IRS to assist applicants in obtaining ITINs.
  • Where to apply for an ITIN if you are a student is an essential query for international students in the U.S. who need to meet their tax obligations.

Without this number, individuals subject to U.S. tax law face potential penalties and complications in their financial affairs. If you’re forming a U.S. business or earning income from the U.S., our team can guide you at every step—from documentation to filing, ensuring accuracy and peace of mind. For most applicants, a valid passport is enough, as it proves both identity and foreign status. It’s primarily used for tax filing and reporting purposes, not for work authorization or immigration status. It’s a nine-digit number issued by the IRS to individuals who need a U.S. taxpayer ID but are not eligible for an SSN. Opting for an acceptance agent can significantly decrease the chances of your application being returned due to incomplete or incorrect information.

Share sensitive information only on official, secure websites. You can also use this form to renew an existing ITIN that is expiring or that has already expired. Applicants should submit their renewal application well in advance of the expiration year deadline. The strict verification standards applied initially are enforced again during the renewal process. This non-use policy ensures the ITIN database remains current only with active filers.

ITIN for British Virgin Islands Citizens: A Comprehensive Guide

Include the tax return in your ITIN application package. You can submit an ITIN application for a dependent claimed for this credit even if the tax return has no tax to be reduced by it. The software may not automatically check it when no taxpayer identification number is listed on the return. You can submit an ITIN application for a dependent claimed for this credit even if the tax return has no tax to be reduced by the credit. Your tax return in your ITIN application package must include Form 8863 Education Credits (American Opportunity and Lifetime Learning Credits).

If you qualify, you may be able to get free tax return preparation. The IRS will hold any refund and prevent the claiming of certain tax credits until the renewed ITIN is processed and verified. Renewal requires submitting a new, completed Form W-7, including the same supporting documentation as the original application. The renewal process must be completed before the expiration date to avoid filing delays. A third expiration category applies to ITINs issued to dependents, often children claimed for tax purposes.

If you mailed supporting documents

You don’t need an ITIN to make estimated tax payments. This gives you until October 15 to file without penalties. The ITIN assignment date is generally the date the IRS receives your ITIN application package if no other action was needed to complete your application. If you need more time, you can apply for an extension. We’ll enter the ITIN on your return when we issue the ITIN.

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

The form requires the applicant to specify the country of citizenship and provide the foreign tax identification number, if applicable. This requirement is met by attaching the completed Form W-7 to the original U.S. federal tax return. These secondary documents must collectively prove identity and foreign status, and at least one must contain a photograph. The most common reason for rejection is failure to meet strict IRS standards for identity and foreign status documentation. It also covers resident aliens who file a U.S. tax return based on the substantial presence test.

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How to apply for an ITIN number as an individual involves several carefully followed steps to ensure a smooth process. If you need more time to file, request an extension by the April tax filing due date. You can apply for an ITIN at any time if you’re filing a prior year return or you meet an exception to the filing requirement.

The ITIN application must therefore be submitted alongside the first tax return that requires the number, unless an exception applies. Furthermore, an ITIN is necessary for dependents or spouses of U.S. citizens, resident aliens, or visa holders if they are to be included on a federal tax return. Non-resident aliens who are required to file a U.S. tax return, such as those earning U.S.-sourced income, must apply for the number. The ITIN facilitates the filing of a required federal tax return, the claiming of tax treaty benefits, and the reporting of income from U.S. sources.

  • Provide proof of foreign status and identity and proof of U.S. residency for dependents with supporting documents.
  • Non-resident aliens who are required to file a U.S. tax return, such as those earning U.S.-sourced income, must apply for the number.
  • We assist individuals with their ITIN applications by reviewing documents and guiding them through the process.
  • A third expiration category applies to ITINs issued to dependents, often children claimed for tax purposes.

Applying for an ITIN as a dependent

The ITIN is not a perpetual identification number; the IRS implements a rolling schedule for expiration and renewal to maintain data integrity. TACs are staffed by IRS personnel who review and authenticate the original documentation on the spot. The CAA issues a Certificate of Accuracy attached to the W-7 application before submission. A CAA is an individual or entity, such as an accounting firm, authorized by the IRS to assist applicants in obtaining ITINs.

What to do if your ITIN is lost or expired

The IRS accepts 13 specific types of documents, but the most common and preferred is an unexpired passport. Applicants must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, along with supporting original documentation. This tax purpose must be clearly defined on the what is margin of safety Form W-7 by selecting the appropriate letter code.

About Form W-7, Application for IRS Individual Taxpayer Identification Number

It can reduce the amount of tax you owe, give you a refund or increase your refund amount. Find details in Dependents, Standard Deduction and Filing Information, Publication 501. You could be eligible for a refund or a refundable tax credit If your ITIN is lost, do not apply for a new number. Official websites use .gov A .gov website belongs to an official government organization in the United States. If you haven’t received your documents by then, contact us.

Acceptance Agent

Mailing is the standard procedure but typically results in the longest processing timeline, often taking seven to eleven weeks. The first method is mailing the entire package to the dedicated IRS ITIN Operation office in Austin, Texas. The completed Form W-7 and the certified documentation package must be submitted to the IRS through one of three permissible methods. CAA services are often provided by accounting firms that specialize in international tax matters.