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 manufacturer negative confirmation balance report instructions certified by the issuing agency. A current passport would meet all these requirements and is the only document you can submit on its own.
When should I apply?
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. Foreign buyers and sellers of U.S. real property interests need Taxpayer Identification Numbers (TINs) to request reduced tax withholding when disposing of the property interest, and to pay any required withholding. Individuals who do not qualify for Social Security Numbers may obtain Individual Taxpayer Identification Numbers (ITINs) to meet the requirement to supply a TIN. Click ITIN Guidance for Foreign Property Buyers/Sellers for more information.
See IRS.gov – ITIN Updated Procedures Frequently Asked Questions.
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.
Where to apply?
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.
Forms & Instructions
All the exceptions are listed in the ITIN application instructions. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents. 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. Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. If you do not have a PTIN, you must get one by using the new IRS sign-up system.
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.
- An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.
- The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
- Click ITIN Guidance for Foreign Property Buyers/Sellers for more information.
- Although an ITIN/SSN mismatch is created when electronically filing tax returns reporting wages for ITIN holders, programming changes allow acceptance of these returns.
- Many applicants have reported the IRS lost their passports or other valuable and hard-to-replace identification documents.
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 stock dividend distributable 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 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 documents. You will only file a tax return to the address above once, when you file Form W-7 to get an is goodwill considered a form of capital asset ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions.