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. 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. 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.
What do I do if my name has changed since I received my ITIN?
- 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.
- For more information please see the Social Security Administration website.
- ITIN applicants can apply in person or by mail; however, the IRS does not further validate the authenticity of identity documents.
- Each of these groups has specific requirements to qualify.
- Individuals who do not qualify for Social Security Numbers may obtain Individual Taxpayer Identification Numbers (ITINs) to meet the requirement to supply a TIN.
See IRS.gov – ITIN Updated Procedures Frequently Asked Questions.
For federal agencies
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. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers. Getting an ITIN does not change your immigration status or your right to work in the United States. Certain offices can verify passports and national identification cards and return them immediately. A list of these in-person Document Review Taxpayer Assistance Centers is available on IRS.gov. This allows you to avoid mailing your original documents, or certified copies, to the IRS.
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. An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity.
ITIN holders must verify their identity through the video chat process and will need a valid email address, proof of ITIN, one primary document and one secondary document. Taxpayers with an ITIN can complete the registration process to access their IRS online account, which provides balance due, payment history, payment plans, tax records, and more. If you must send original documents, you can send the IRS a prepaid express envelope with your application to have them returned faster. 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 accounting 101 basics of long term liability issuing agency. A current passport would meet all these requirements and is the only document you can submit on its own.
ITIN holders can access their online account
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 tax loss harvesting+ documents. 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.
As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems. The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should.
A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. ITINs are not valid for identification outside the Federal tax system. For more information access the DMV communication PDF provided to the state departments of motor vehicles. The discussion of allowable tax benefits has been expanded.
Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a Social Security number (SSN). If none of the in-person options work for you, you can still submit your application by mail. We strongly suggest that you get certified copies of all your documents instead of sending originals. We also days in inventory 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. Many applicants have reported the IRS lost their passports or other valuable and hard-to-replace identification documents. Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS.