Publication 4757: Individual Taxpayer Identification Number ITIN

An EIN is issued by the IRS to businesses for tax reporting requirements. We also recommend hiring an IRS Acceptance Agent to make sure you refile your ITIN Application correctly. We recommend hiring an IRS Acceptance Agent on your next ITIN application. There will also be a phone number on the letter so you can call the IRS for more information. If your ITIN Application is rejected, you will receive a CP-567 notice, which will explain why the ITIN Application was rejected.

We’ll also look at the ITIN application process; what documents you’ll need, how much it will cost, and how long you can expect to wait. Instead, whenever the above forms ask for an SSN or ITIN, just enter “ITIN to be requested“. And do not file Form W-7 with the above documents. If you do not receive a letter from the IRS within those time frames, you can call them to check on the status of your ITIN Application. For that reason, while you can apply for an ITIN yourself, we recommend getting help from an accountant (that is an IRS Acceptance Agent) since they specialize in helping foreigners. Getting a certified copy of your passport is a lot better than sending in your original and having to wait multiple weeks before you get it back.

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To renew an ITIN, you will resubmit Form W-7 (along with the required documentation) and you will check off “Renew an Existing ITIN” in the upper right of the form. The IRS sent out renewal letters called the CP-48 notice to people with expiring ITINs, so if your ITIN is expiring, you should have already received this notice. Within days, you will receive a confirmation letter in the mail letting you know the changes have been made. The IRS will then use your new SSN and enter that into all your past records and then they will cancel your ITIN.

Proof of identity and foreign status documents

An ITIN (Individual Taxpayer Identification Number) is essential for non-residents who need to file U.S. taxes. Whether through mail, in-person at an IRS center, or via a Certified Acceptance how to build alcohol tolerance Agent (CAA), this guide helps ensure a smooth process for acquiring your ITIN and staying tax compliant. When non-residents need to fulfill U.S. tax obligations but aren’t eligible for a Social Security Number, obtaining or get ITIN (Individual Taxpayer Identification Number) is essential. If your ITIN has expired, you must renew it either in person, by mail, or by submitting Form W-7 with your tax return.

I filed MFJ with my husband who needed an ITIN. How and when can I expect to receive my ITIN?

You’ll need to include original or certified copies of documents proving your identity. If you’d rather not visit a CAA or TAC in person, you can simply download, print, and then mail a completed W-7 form. Again, make sure you bring the correct documents.

  • The IRS sent out renewal letters called the CP-48 notice to people with expiring ITINs, so if your ITIN is expiring, you should have already received this notice.
  • You can also use this form to renew an existing ITIN that is expiring or that has already expired.
  • Processing takes approximately 7-11 weeks, depending on submission method and time of year.
  • Whether through mail, in-person at an IRS center, or via a Certified Acceptance Agent (CAA), this guide helps ensure a smooth process for acquiring your ITIN and staying tax compliant.

“I have been assigned a Social Security Number (SSN) and I would like my tax records combined. You can list all the information at the top of the form. Your application for an ITIN will be rejected if you do. As per U.S. law, a foreigner cannot have both an ITIN and an SSN. For more information, we also recommend reading Understanding IRS Taxpayer ID Numbers. You will also use an EIN to open a business bank account after forming an LLC in the U.S.

  • If your application is completed correctly, and you qualify for an ITIN, you’ll usually receive a letter from the IRS assigning your ITIN number within 7 weeks.
  • You’ll find a selection of helpful and informative insights put together especially for people living and working abroad.
  • Applicants must provide original or certified copies of identity documents, such as a passport or national ID card, to verify foreign status.
  • If your ITIN Application is rejected, you will receive a CP-567 notice, which will explain why the ITIN Application was rejected.
  • You will apply for your ITIN by submitting Form W-7 along with your U.S. federal income tax return, proof of identity, and proof of foreign status in the U.S.

Make a copy of Form W-7 before submitting to the IRS

You’ll need to submit a passport or two forms of ID, such as a national ID card or U.S. visa, with Form W-7. Ensuring you meet deadlines and renew your ITIN when required will help avoid delays or penalties in future tax filings. By completing Form W-7 and submitting the necessary identification documents, either through mail or an authorized agent, you can apply efficiently.

How Long Does it Take to Get ITIN Issued?

Obtaining an ITIN as a non-resident is essential for meeting U.S. tax obligations if you’re ineligible for a Social Security Number. ITIN processing typically takes 7-11 weeks, depending on how the application is submitted and the time of year. If you cannot provide a passport, you may need two forms of identification from an approved list, such as a national ID card, birth certificate, or U.S. visa. An ITIN is issued by the IRS to individuals who are not eligible for a Social Security Number but need to fulfill U.S. tax obligations.

comments on “How to Apply for an ITIN”

If you don’t certify your passport, you’ll need to send the IRS your original passport. Another example of how hiring an accountant (that is an IRS Acceptance Agent) can help is regarding your passport. If you make any mistakes, your ITIN application will be rejected. We recommend working with an accountant that is an IRS Acceptance Agent as they will be able to help you obtain a certified copy of your passport. The IRS wants either your original passport or a certified copy of your passport. Using a passport is the easiest and most common choice.

ITIN vs. SSN: what’s the difference?

However, if you meet one of the IRS Exceptions, then you can apply for the ITIN at any time and you do not have to include a U.S. tax return with your ITIN application. Your passport is the only document that can be used to both prove your identity as well as prove foreign status, however, some documents can only be used for one of these purposes. An ITIN is used to file a U.S. income tax return (or educator expense deduction submit information to the IRS), and cannot be used for anything else. Most people who form an LLC in the U.S. will have a federal tax filing requirement in the U.S.

The form requires you to provide your full name, mailing address, and birthdate, along with information about your immigration status, residency, and the reason for applying for an ITIN. Without an ITIN, you will not be able to file taxes or receive tax refunds, which can result in penalties and other financial consequences. Your tax return is usually processed about 6 weeks after your ITIN is assigned.

Once the IRS approves the ITIN application, It might take 6 to 8 weeks to process the tax return. First, it allows you to fulfill your tax obligations and avoid penalties for failing to file a tax return. You will need to include your ITIN when filing your tax return or when filling out other forms that require a tax identification number. I applied for the ITIN for my wife and kids on Feb 18th 2020 and filed my federal tax return along with it physically in the IRS office.

If the address in #3 will be the same as a foreign address you listed in #2, then enter “SAME” on both lines in #3. 3.) If you entered a U.S. address in #2, then enter the foreign (non-U.S.) address in the country where you permanently or normally live. For more information on U.S. tax treaties, please see Publication 901 and About Publication 901. You will need to hire an accountant who specializes in U.S. taxes for foreigners.

Applying directly to the IRS is free, but if using a CAA, service fees may apply. To start, complete IRS Form W-7, “Application for IRS Individual Taxpayer Identification Number.” This form requires basic personal information such as name, date of birth, and reason for requesting an ITIN. Typically, individuals who are not authorized to work in the U.S. but have tax reporting responsibilities fall into this category. USAGov is the official guide to government information and services If your ITIN is lost, do not apply for a new number. Share sensitive information only on official, secure websites.

For foreigners who formed an LLC in the U.S., the term “work” can often be confusing. If you are not sure if you have a U.S. tax filing requirement, you will need to speak with an accountant for help. Instead of using an SSN, the ITIN will be used for filing taxes with the IRS. Yes, ITINs what are accrued expenses and when are they recorded expire and must be renewed when needed for tax filing.

Access your tax information with an IRS account.

Learn more about ITINs, including if you need one to file your tax return. The peak processing time falls between January and April and those applicants who file for an  ITIN during this time, can take 8 to 10 weeks to receive it. ITINs are the alternate option of Social Security numbers for those taxpayers who are not eligible for a Social Security number. Later on, showing how responsible you were in filing and paying your taxes with your ITIN can help as supporting evidence of Good Moral Character for the citizenship application. You can use it to file your taxes, open a bank account, and apply for a credit card or loan.

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 attached Form W-7 to your tax return before filing, the ITIN application is processed and an ITIN is assigned before the tax return is processed. If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number usually within six weeks.

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