For tax years beginning after 2017, spouses or dependents aren’t eligible for an ITIN, unless they are claimed for an allowable tax benefit. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. You must file Form W-7, Application for IRS Individual Taxpayer Identification Number PDF to apply for an ITIN and to show that you have a federal tax purpose for seeking the ITIN. Along with the completed Form W-7, you’ll submit identity documents and either a federal tax return or other documentation to show the federal tax purpose for which you need the ITIN. An ITIN is issued for federal tax filing purposes only and doesn’t entitle you to Social Security benefits nor does it make you eligible for the earned income credit. The ITIN creates no inference concerning your immigration status or your right to work in the United States.
Why ITINs are important
You will need to complete Form SS-5, Application for a Social Security Card PDF. You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security Administration website. 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.
How to apply for an ITIN
Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code. A taxpayer whose ITIN has been deactivated and needs to file a U.S. return can reapply using Form W-7, Application for IRS Individual Taxpayer Identification Number. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application.
ITIN holders can access their online account
ITIN holders must verify their identity through the video chat process and will need a valid email address, proof of w2 form ITIN, one primary document and one secondary document. Keeper is the top-rated all-in-one business expense tracker, tax filing service, and personal accountant. If you need more time to file, though, you can always submit a tax extension giving you six additional months to file.
- ITINs that have not been used on a tax return for Tax Year 2021, Tax Year 2022 or Tax Year 2023 will expire December 31, 2024.
- This will prevent you from having to mail your proof of identity and foreign status documents.
- An ITIN is issued for federal tax filing purposes only and doesn’t entitle you to Social Security benefits nor does it make you eligible for the earned income credit.
- Unless you will not need to file an income tax return next year, you will likely need to renew your ITIN if you fit either of the above two categories.
A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. 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. The good news is, they’re reaching out to you before rejecting your request for an ITIN. You’ll have 45 days to respond with new records, following the instructions in your letter. If you decide to work with a CAA, they can verify your original documents and send certified copies to the IRS for you.
Under box 6e, indicate whether you’ve been issued an ITIN before, and list the number in box 6f. This looks the same whether you’re applying for a new ITIN or just renewing an old one. Only a Social Security Number qualifies you to receive Social Security and other government benefits. Social Security Numbers are issued by the Social Security Administration (SSA). They are shared across multiple governmental departments (including Immigration and Customs Enforcement).
ITINs that have not been used on a tax return for Tax Year 2021, Tax Year 2022 or Tax Year 2023 will expire December 31, 2024. Unless you will not need to file an income tax return next year, you will likely need to renew your ITIN if you fit either of the above two categories. 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.
Small business/self-employed
You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund. An ITIN may be assigned to an alien dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or dependent care credit (claimed on Form 2441). The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent.
A taxpayer identification number (TIN) is required on all returns, statements, and other tax-related documents and you must provide it upon request to any other person who needs it to comply with the tax law. For most individuals, their TIN is a Social Security number (SSN). A foreign person, who doesn’t have and can’t get an SSN, must use an individual taxpayer identification number (ITIN). A foreign person may be a resident alien for income tax purposes based on days present in the United States. See discussion of the “Substantial presence test” in Topic no. 851, Resident and nonresident aliens for more information.