Additional ITIN information Internal Revenue Service

CAAs can only authenticate passports and birth certificates for dependents. For all other dependent documents, the CAA must mail the original document or certified copy from the issuing agency to IRS. You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date.

1. The application — Form W-7, Application for IRS Individual Taxpayer Identification Number — asks details about why you need an ITIN and requires you to send in certain documents to prove your foreign status and identity.
2. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS.
3. 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.
4. You will need to complete Form SS-5, Application for a Social Security Card PDF.
5. 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.

When should I apply?

The application — Form W-7, Application for IRS Individual Taxpayer Identification Number — asks details about why you need an ITIN and requires you to send in certain documents to prove your foreign status and identity. 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. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid cash basis accounting vs accrual accounting Preparer Tax Identification Number Application. 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. You will need to complete Form SS-5, Application for a Social Security Card PDF.

How to file your federal tax return using an ITIN

All the exceptions are listed in the ITIN application instructions. 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. If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and supporting documentation for the exception. 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.

If you qualify for our assistance, which is always free, we will do everything possible to help you. The IRS has a long list of documents or combinations of documents that can show your status and identity. 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.

More In Forms and Instructions

The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. Information on filing tax returns using an ITIN is available for tax professionals. Although an ITIN/SSN mismatch is created when electronically filing tax returns reporting wages for ITIN holders, programming changes allow acceptance of these returns. Additional information on this and other reminders for tax professionals is available on the ITIN Reminders for Tax Professionals page.

You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social net worth: what it is and how to calculate it Security Administration website. Foreign buyers and sellers of U.S. real property interests need Taxpayer Identification Numbers (TINs) to request reduced tax withholding when disposing of the property interest, and to pay any required withholding. Individuals who do not qualify for Social Security Numbers may obtain Individual Taxpayer Identification Numbers (ITINs) to meet the requirement to supply a TIN. Click ITIN Guidance for Foreign Property Buyers/Sellers for more information.

For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. Alien taxpayers who need an Individual Taxpayer Identification Number (ITIN) may be able to secure one purchase discount in accounting from outside the United States. Details can be found on the « Obtaining an ITIN from Abroad » page. USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more. Official websites use .gov A .gov website belongs to an official government organization in the United States.

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. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. ITINs are not valid identification outside the federal tax system. ITIN applicants can apply in person or by mail; however, the 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. You will usually file an ITIN application, Form W-7, Application for IRS Individual Taxpayer Identification Number, with your first tax return, which you must file as a paper return, not electronically.