Eligibility for an ITIN hinges on whether you’re a foreign national or a person obligated to file or report under U.S. law, regardless of your resident status. If you must send original documents, you can send the IRS a prepaid express envelope with your application to have them returned faster. The IRS has a long list of documents or combinations of documents that can show your status and identity. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. Embarking on an international journey shouldn’t mean navigating the complex world of US taxation alone.
A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.
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You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status. If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated “N/A”.
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 what is the difference between public companies and public sector all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund. If a person obtains an ITIN but does not include it on a federal tax return for three consecutive years, it will expire and will need to be revalidated. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number.
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. Remember, you’ll also have to attach a valid federal income tax return to your application to demonstrate to the IRS your tax-related reason for requesting an ITIN. Exceptions to this will be outlined in the form’s instructions.
- See IRS.gov – ITIN Updated Procedures Frequently Asked Questions.
- This allows you to avoid mailing your original documents, or certified copies, to the IRS.
- An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity.
- The IRS website is a valuable resource for ITIN-related information.
- Remember, you’ll also have to attach a valid federal income tax return to your application to demonstrate to the IRS your tax-related reason for requesting an ITIN.
The Facts About the Individual Taxpayer Identification Number (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. In addition, Certified Acceptance Agents can be engaged for personalized assistance during the ITIN application process. They have a deep understanding of the process and can provide guidance at each step, making the application process simpler. 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.
ITIN Application
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. To renew an ITIN, you need to fill out a new Form W-7 and provide the necessary supporting documents again. You don’t need to attach a tax return for renewals, but you must include the reason for applying in the appropriate section on the form.
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. 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. The information provided herein is for general informational purposes only and should not be considered professional advice. While we aim to provide helpful and accurate information, we make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained here or linked to from this material.