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. With Form W-7, the individual can either apply for a new ITIN or renew an existing ITIN. They must attach a valid federal income tax return along with identity and foreign status documents. The identity documents must be original or copies that are certified by an issuing agency.

Individuals should not fill out an ITIN application if they applied for an SSN and it is pending. As an employer, you work with employees and independent contractors. In some cases, you might deal with a contractor who is a non-U.S. For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. If you have or are eligible to obtain a social security number, you are not eligible for an ITIN. To learn about our professional expat tax preparation services, schedule a free consultation with us today.

Original documents will adjusting entry for interest on capital calculation and example 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. You may also choose to submit certified copies from the issuing agency instead.

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. Moreover, the steps for obtaining an ITIN become slightly more complex when reporting U.S. taxes while living abroad. Conclusions are based on information provided by you in response to the questions you answered. 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. The individual should receive their ITIN within seven weeks of applying. In order to apply for an ITIN, the individual must file Form W-7, Application for IRS Individual Taxpayer Identification Number.

1. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS.
2. The individual should receive their ITIN within seven weeks of applying.
3. 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.
4. Certifying Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents.

Individual taxpayer identification number (ITIN) reminders for tax professionals

All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. In lieu of sending original documentation, you may use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location. To find a local CAA in your area, you can visit Acceptance Agent Program. CAAs can authenticate all the identification documents for the primary and secondary applicant.

If you’re a US citizen who regularly files taxes, you likely have a Social Security number. But if you’re a non-citizen, the Internal Revenue Service (IRS) still expects you to report taxes every year — for which you’ll need an Individual Taxpayer Identification Number (ITIN). The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.

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 what is chart of accounts coa due date, you may owe interest and/or penalties. If you already have an ITIN but fail to submit a U.S. tax return in any given calendar year, your Individual Taxpayer Identification Number may expire. If this happens, you’ll need to resubmit all your materials – along with your most recently completed U.S. federal tax return. The standard processing time is still seven weeks, although the IRS points out that delays can last up to 11 weeks if the renewal paperwork is received during peak tax time (January 15 to April 30).

How to apply for an ITIN

For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS. 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.

If the ITIN isn’t renewed, the person using the ITIN might have problems when they submit their federal tax return. And, an expired ITIN can make someone ineligible for certain tax credits. You can apply for an ITIN any time during the year when you have a filing or reporting requirement.

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 books on cause marketing 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.