ITIN documentation frequently asked questions FAQs Internal Revenue Service

If you have or are eligible to obtain a social security number, you are not eligible for an ITIN. To learn about our professional expat tax preparation services, schedule a free consultation with us today. For a summary of those rules, please see the new Form W-7 and its instructions. This fact sheet explains what ITINs are, who has them, and the purposes for which they are used. They will get you the answer or let you know where to find it. USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more.

1. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.
2. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status.
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. If you’re a US citizen who regularly files taxes, you likely have a Social Security number.

How to file your federal tax return using an ITIN

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions. An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Refer to Employer ID Numbers for more information.The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR PDF.

As the name implies, an ITIN is a dedicated tax ID number that allows individuals to report their earnings, expenses and deductions to the IRS. These unique numbers are reserved for U.S. taxpayers who are unable to obtain a traditional Social Security number. Note, however, that having an ITIN doesn’t necessarily qualify one to work or reside in the United States.

ITIN holders pay taxes.

All Form W-7 applications, including renewals, must include a U.S. w2 form federal tax return unless you meet an exception to the filing requirement. Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number.

Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers. In lieu of sending original documentation, you may use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location. To find a local CAA in your area, you can visit Acceptance Agent Program. CAAs can authenticate all the identification documents for the primary and secondary applicant. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS. 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.

Q16: If I do not want to mail my original documents to the IRS when renewing my ITIN, do I have other options?

If you will need your original documents for any purpose within this processing timeframe, you may wish to apply in person at an IRS Taxpayer Assistance Center or CAA. You may also choose to submit certified copies from the issuing agency instead. Original documents you submit will be returned to you at the mailing address shown on your Form W-7.

But due to potential processing delays, it’s advisable that you add some extra wiggle room. This is especially true if you’re mailing your ITIN application to the U.S. from overseas as an expat or non-resident. Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS.

I mailed my ITIN application (W-7, tax return etc) to the IRS and was wondering what the processing time currently is for this. Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant’s documentation and forward the completed Form W-7 to IRS for processing.

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). 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.