How do I apply for an ITIN?

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The Internal Revenue Service (IRS) introduced the Individual Tax Identification number of ITIN in July 1966. This was to assist the foreign national and other individuals who are not eligible for SSN to pay the federal tax. So, to apply for an ITIN number, you need to file a Form W-7 along with an application for IRS’s ITIN with the federal income tax return. Therefore, all the original documents and certified copies of identity proof and foreign status from the issuing agency have to be included in the documents.

Before getting to the do list for apply an ITIN, let’s get into the details of the ITIN

What is an ITIN?

Individual Tax Identification Number or ITIN is a tax processing number issued by the income tax department in the US i.e. Internal Revenue Service (IRS) for federal income tax purposes. It is a nine-digit number, always begins with the number 9, and the fourth digit of ITIN is 7 or 8. The number is in this form-9XX-8X-XXXX.

Am I eligible to apply for ITIN?

IRS issues ITIN only those individuals ineligible to get in Social Security Number (SSN) from the Social Security Administration (SSA) but are required to have a US taxpayer identification number to file a federal income tax return

Any individual falling in the following categories are eligible for ITIN?

Non-Resident alien to file a US tax return
A non-Resident who claims a tax treaty benefit
Dependent or spouse of US citizen/ resident alien
Dependent or spouse of a nonresident alien holding visa such asH4.
Non-resident alien student, researcher, or professor filing a US tax return or claims for exception/
U.S. resident alien filing a US tax return.

The IRS also has an Interactive Tax Assistant tool to determine your eligibility for ITIN.

What is the requirement to apply for ITIN?

To get an ITIN:

You must complete the IRS revised Form W-7. The Form W-7 requires documents supporting your foreign /alien status and identity proof of an individual.
IRS application to apply for an Individual Tax Identification Number.
Federal Tax return.
If you qualify to meet one of the exemption to the requirement to file a tax return must provide documents to support such exemption (see the Instruction of revised Form W-7).

What is Form W-7?

It is a requirement to apply for the ITIN. Form W-7 details the following information for an individual-

The purpose of the application.
Name and address of the individual. It contains both mailing and foreign addresses if any.
Date of birth and place of birth of the individual.
The individual’s nationality.
The individual US Visa number, if applicable.
Details of the documents submitted to substantiate the individual identity.
Foreign tax ID number, if applicable,

What are the valid ID forms?

A person’s ID must have documents to prove both the identity and foreign status to prove that a person is not a U.S citizen. A valid passport can substantiate both. But in case a person does not have a passport, then the person must provide at least two of the following documents-

The U. S of foreign driver’s license.
U. S military ID cards.
National ID card from a Foreign Nation.
Children under 6 provide a medical record.
School records for a student under 14 or under 18.
Foreign Birth Certificate.
Non-Driver ID card issued by the U. S state.

You can view the entire list of valid ID proofs on the IRS official website.

What is the suitable time to apply?

You can apply for an ITIN number when you need to have a filling or reporting requirement of the income earned during the year. You should complete Form W-7 at the due date to file your federal income tax return. If the tax return attached to Form W-7 is filed after due dates, then you may attract penalties and interest.

Where to apply?

You can apply for the ITIN in three ways-

You can mail the documents to the following address:

Internal Revenue Service.

Austin Service Centre.

ITIN Operation

P. O Box 149342

Austin TX 78714-9342

You will file the return only once to the mentioned address when you File Form W-7 to get an ITIN. But for subsequent fillings, you have an ITIN to file your tax return as per the tax form instruction.

Furthermore, you should also not mail your returns listed in Form 1040, 1040A, or 1040 EZ instruction. Just send your return along with W-7 Form and identity proofs documents.

You can apply for an ITIN-in person by availing the service of an IRS-authorized Certifying Acceptance Agent. A certified Acceptance Agent can be an individual, business, or organization authorized by the IRS to assisting the applicants in obtaining the ITIN. Acceptance agents review the application and documents, complete a certificate of accuracy, then forward it to the IRS for processing. But they may charge a fee. You need not mail your original identity proofs and foreign status document. Convenient to keep your privacy of the data as the agents verify the original and mail the photocopies.
You can book an appointment at the IRS Taxpayer Assistance Centre. This also helps you to avoid mailing is crucial documents.

How long does it take to get ITIN?

If your application is complete and qualifies for an ITIN, you will receive a letter from the IRS providing your tax identification number. It usually assigned within seven weeks of the application. The IRS no more issues ITIN card format instead issues an authorization letter to avoid similarities with Social Security Card Number.

Point of Contact?

You can contact the IRS toll-free number at 800-829-1040 for the United States and 267-941-1000 if outside the United States. You can also check the status of your application seven weeks after submitting the Form W-7 and documents.

Limitation of ITIN?

IRS’s ITIN can be used for Federal Tax filling.
It does not change an individual’s residential or immigration status.
It does not make you eligible to work in the United States.

Is ITIN subjected to Renewal?

Yes, ITIN expires. The IRS recommends submitting the renewed application for ITIN to avoid delay in the processing of your return. If an expired ITIN is used for a US tax return, such a return is processed with no exemptions and tax credit.