If you qualify for our assistance, which is always free, we will do everything possible to help you. Certain offices can verify passports and 5 reasons for quality inventory management systems national identification cards and return them immediately. A list of these in-person Document Review Taxpayer Assistance Centers is available on IRS.gov.
- 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.
- But those without SSNs—whether they’re individuals, businesses or other organizations—also need nine-digit numeric IDs that enable the IRS to keep track of their accounts.
- These individuals include students who receive scholarship or fellowship payments, as well as those who receive honorarium or lecture fees.
- We also 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.
You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status. The Individual Tax Identification Number, or ITIN, allows taxpayers who don’t have a Social Security Number (SSN) to file income tax returns. Unlike other forms of ID, ITINs only have one purpose—tax filing and reporting. Having an ITIN number won’t make you eligible for benefits, such as Social Security or earned income credits that provide refunds to some low-income filers. The IRS issues a preparer tax identification number (PTIN) to paid tax preparers aged 18 years or older. All individuals who prepare or assist with preparing federal tax returns in exchange for compensation must include their PTIN on clients’ returns.
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.
The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. 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.
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. Certain individuals who do not have an individual taxpayer ID number (ITIN) or a Social Security Number will be required to apply for an ITIN. These individuals include students who receive scholarship or fellowship payments, as well as those who receive honorarium or lecture fees.
Taxpayer identification numbers (TIN)
For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. 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 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. 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. Janet Berry-Johnson, CPA, is a freelance writer with a background in accounting and income tax planning and preparation for individuals and small businesses.
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. Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who how does a 401k plan work need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.
What do I do if my name has changed since I received my ITIN?
The IRS will issue an individual taxpayer identification number (ITIN) to an individual who’s required to file a federal tax return in the U.S. but who is not eligible for an SSN. 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. 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. 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.
Social Security Number
A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. You should expect to hear back from the IRS about your approval status after no more than seven weeks — look for a letter in the mail with your ITIN when your application is approved. As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems. 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.
Adoptive parents need an ATIN when they can’t get the child’s regular SSN in time to file their federal tax return. With an ATIN, a parent could claim the child as a dependent and, if eligible, get the child tax credit and other dependent-related tax benefits. 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”. 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. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any gross vs. net income U.S. tax returns.
