Am I Eligible to Apply for an Individual Taxpayer Identification Number? Internal Revenue Service

For dependents, CAAs can only verify passports and birth certificates. The CAA will return the documentation immediately after reviewing its authenticity. Taxpayers residing outside of the United States can apply for an ITIN through a CAA.

  • Just click on the state where you formed an LLC and call a few accountants.
  • Another example of how hiring an accountant (that is an IRS Acceptance Agent) can help is regarding your passport.
  • 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.
  • You will also use an EIN to open a business bank account after forming an LLC in the U.S.
  • ITIN is an acronym for ‘Individual Taxpayer Identification Number’.

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. The IRS sends this letter to let you know that they are returning original documents, such as your passport or proof of identity (if you sent original documents instead of certified copies). Currently, there are 13 different documents that the IRS will accept for proof of identity and proof of foreign status. However, using your passport is the easiest and most common choice.

By private delivery services:

It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. They will get you the answer or let you know where to find it. Official websites use .govA .gov website belongs to an official government organization in the United States.

  • You can fill out an application form for an ITIN for you, your spouse, and your dependents when you prepare your tax return with us.
  • 6g.) If you selected box “f” in the “Reason you’re submitting Form W-7” section, then you must enter the applicable college, university, or company.
  • 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 ITIN is not valid for employment, but can be used to file your taxes, open a bank account, access credit and loans, and is a start to your financial footing in the United States. Unless you meet certain exceptions listed below, you must have a U.S. tax filing requirement and also file a federal income tax return in order to apply for an ITIN. 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.

What documents are acceptable as proof of identity and foreign status?

The IRS will use this address to send your ITIN Approval Letter as well as return any original documents (if necessary). ITINs are issued to people who don’t have a Social Security Number (SSN) or are not eligible to obtain an SSN. Instead of using an SSN, the ITIN will be used for filing taxes with the IRS. It is possible to apply for an ITIN number at any time during the year. Penalties may apply if the tax return filed with Form W-7 is submitted beyond the return’s due date. An ITIN number is composed of 9 digits beginning with “9” and is formatted like an SSN (NNN-NN-NNNN).

Tax Changes: IRS Updates for US Taxpayers Overseas

If you’re required to file a tax return and aren’t eligible for a Social Security number, you need to apply for an ITIN (See the What should I do? section, above). The IRS has a long list of documents or combinations of documents that can show your status and identity. 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.

New York State residents: Excluded Workers Fund payments

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 This allows you to avoid mailing your original documents, or certified copies, to the IRS. ITIN is an acronym for ‘Individual Taxpayer prepare quarterly federal excise tax returns online Identification Number’. An
ITIN is a 9 digit number that always begins with a 9 that is issued by
the IRS that allows individuals who are not eligible for or who don’t
have a social security number to file a US tax return. Before such
individuals can file their US tax return though, they need to apply for
an ITIN.

It’s important to note though that ITINs don’t qualify their holders to work in the US or claim US Social Security benefits; they are simply used to file US taxes. • If box “a” or box “f” is checked and a tax treaty benefit is being claimed, then you may also select box “h”. To the right, you must enter the Treaty Country and the Treaty Article Number. For more information on U.S. tax treaties, please see Publication 901 and About Publication 901. If you are not sure if you have a U.S. tax filing requirement, you will need to speak with an accountant for help. You must apply for an ITIN – Individual Taxpayer Identification Number – when you have a U.S. tax filing or informational reporting requirement.

ITIN application FAQs

From that point forward, you will only be using your SSN and will no longer be allowed to use your ITIN. If you are eligible for an SSN and have already submitted an application for an SSN (and have not heard back yet), do not apply for an ITIN. The rules regarding the Exceptions are somewhat complicated, so we strongly recommend working with an accountant (that is an IRS Acceptance Agent) to determine if you meet any of the Exceptions. If you are the person applying for the ITIN (your name is in #1), then you should sign the form, enter the date, and your phone number. 6c.) If you have a U.S. nonimmigrant visa, enter that information here.

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