The IRS issues
Individual Taxpayer Identification Numbers (ITIN) to foreign
nationals and others who have federal tax reporting or filing
requirements and do not qualify for Social Security numbers.
ITINs are issued regardless of immigration status because both
resident and nonresident aliens can have United States (US) tax
return and payment responsibilities.
Please note
that ITINs can only be used for federal tax reporting, and do
not serve any other purpose. ITINs do not authorize work in the
US nor provide eligibility for Social Security benefits or
Earned Income Tax Credits. Also, ITINs are not valid
identification outside the tax system.
Applying for an ITIN
1.
Use Form W-7,
Application for IRS Individual Taxpayer Identification Number,
to apply for your ITIN.
2. Attach a
valid federal income tax return, unless you qualify for an
exception, and include your original or certified proof of
identity documents. To see if you qualify for an exception,
please refer to the instructions for Form W-7. An original or
certified copy of your passport is the only document that is
accepted for both identity and foreign status. If you do not
have a passport, you must provide a combination of two or more
current documents that contain expiration dates, which show your
name and photograph, and support your claim of foreign status:
-
National
identification card (must show photo, name, current address,
date of birth, and expiration date)
-
US driver's
license
-
Civil birth
certificate
-
Foreign
driver's license
-
US state
identification card
-
Foreign
voter's registration card
-
US military
identification card
-
Foreign
military identification card
-
Visa
-
US
Citizenship and Immigration Services (USCIS) photo ID
-
Medical
records (dependents only)
-
School
records (dependents and/or students only)
3. Send
your tax return, Form W-7 and proof of identity documents to the
address given in the Form W-7 instructions. Do not mail the
documents to the address listed on the instructions for your tax
forms.
4. You should
receive a letter from the IRS four to six weeks after submitting
your application. The IRS's ITIN Unit issues all numbers by mail.
In lieu of mailing
your application, you can also apply for your ITIN using the
services of an IRS-authorized Acceptance Agent or by visiting an IRS
Taxpayer Assistance Center (TAC). TACs in the US provide in-person
help with ITIN applications on a walk-in or appointment basis.
Applicants outside the US should contact an overseas the IRS office
to find out if that office accepts Form W-7 applications.
For help and
additional information, call the IRS toll-free at 1-800-829-1040, or
by making an appointment at IRS Taxpayer Assistance Centers (TACs)
in the US, which provide in-person help with ITIN applications on a
walk-in or appointment basis. Applicants outside the US may contact
an overseas IRS office to find out if that office accepts Form W-7
applications. You can also use the services of an IRS-authorized
Acceptance Agent (List of Acceptance Agents).
For the latest
information and forms on this topic, please refer to the
IRS website.
|
