They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting. Original documents will be returned to the address on record after processing your application. The IRS is currently processing Form W-7s within 11 weeks after receipt. We are taking every action to minimize delays, and we are processing requests in the order they were received. If you will need your original documents for any purpose within this processing timeframe, you may wish to apply in person at an IRS Taxpayer Assistance Center or CAA.
What’s the difference between an ITIN and an SSN?
You may also choose to submit certified copies from the issuing agency instead. Original documents you submit will be returned to you at the mailing address shown on your Form W-7. Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant. According to the IRS, an alien is defined as someone who is neither a U.S. citizen nor a U.S. national.
If I cannot get the documents I need to apply for an ITIN, can I apply for a Social Security number instead?
There’s also a comprehensive IRS tax guide with FAQs and links to the proper tax forms. At Expat CPA, we specialize in helping non-residents, US citizens and expats remain compliant with the latest IRS tax codes. In addition to dedicated support for W-7 form instruction, we can also help you determine your expat eligibility for Social Security and other federal benefits. If you’re a US citizen who regularly files taxes, you where do i mail my tax payment likely have a Social Security number.
An ITIN may be assigned to an alien dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or dependent care credit (claimed on Form 2441). 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. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. Dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents.
You can do this with an SSN or an ITIN, but some banks will also accept other forms of ID. These might include a passport number or other government-issued ID number. 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. You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions. 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 what is budgetary control 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 IRS uses ITINs to identify taxpayers who aren’t eligible to receive SSNs. A taxpayer whose ITIN has been deactivated and needs to file a U.S. return can reapply using Form W-7, Application for IRS Individual Taxpayer Identification Number. Even though the basic process for obtaining an ITIN is fairly straightforward, IRS forms are notoriously confusing for citizens and foreign nationals alike.
You may also need to send or present proof of identity and foreign status documents along with your W-7 form. So it’s a good idea to find out what you need before applying. It serves no other purpose aside from federal tax reporting. This means that anyone who is required to file taxes in the U.S. will be eligible for an ITIN, no matter their immigration status. To find a local CAA in your area, you can visit Acceptance Agent Program.
What happens if you don’t pay your taxes?
But the IRS breaks that group down even further into resident and nonresident aliens. And they all may need to get an ITIN so they can follow tax laws and file federal tax returns. This interview will help you determine if you should file an application to receive an individual taxpayer identification number (ITIN).
If your ITIN has expired—which can happen if it hasn’t been used on a tax return in the past three years—you’ll have to renew it. But if you’re applying during tax season, it could take longer. If your application is approved, your ITIN will arrive by mail. ITINs can also sometimes be used for other purposes, like applying for a credit card or opening a bank account. And in some states, ITINs can be used to get a driver’s license.
- For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF.
- The IRS is currently processing Form W-7s within 11 weeks after receipt.
- It serves no other purpose aside from federal tax reporting.
- Original documents will be returned to the address on record after processing your application.
If someone doesn’t meet the criteria of these two tests or has an option to override them, they’re generally considered a nonresident alien by the IRS. It’s also important to note that nonresident aliens claiming tax treaty benefits may also need an ITIN. Anyone who needs to file a U.S. tax return can get an ITIN, regardless of their U.S. immigration status. ITINs can expire if they’re not used on a federal tax return total budgeted cost definition at least once every three years. When you open a checking account or a savings account, you’ll need to verify your identity.
