The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. Form W-7(SP), Solicitud de Número de Identificación Personal del profitability index pi rule definition Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers. Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a Social Security number (SSN). You can apply for an ITIN by bringing your completed forms (Including the completed Form W-7) and documentation to any IRS Taxpayer Assistance Center office.
The application — Form W-7, Application for IRS Individual Taxpayer Identification Number — asks details about why you need an ITIN and requires you to send in certain documents to prove your foreign status and identity. Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception. An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
Foreign Tax Credit: Choosing to take credit or deduction
IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. 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. If you’re not eligible for a Social Security Number, you can utilize your ITIN when filing your federal tax returns. However, it’s essential to distinguish an ITIN from an SSN—an ITIN does not grant you the right to work in the United States, nor does it provide eligibility for Social Security benefits.
IRS Certified Acceptance Agents
You can find a host of FAQs, application instructions, and other important information. To find a Certified Acceptance Agent, you can visit the IRS website, which has a list of both domestic and international CAAs. It’s worth mentioning that CAAs might charge a fee for their services, so you should inquire about this before using a CAA. Even though the process is quite straightforward, that doesn’t mean you can’t ask for help if needed.
How do I get an Individual Taxpayer Identification Number (ITIN)?
That’s precisely why tax professionals exist—to make things easier and ensure you’re on the right track. If you’re wondering where you can find the W-7 form and its instructions, they’re easily accessible on the IRS website. As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems. The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code. See IRS.gov – ITIN Updated Procedures Frequently Asked Questions.
- Furthermore, local communities may also have resources such as workshops or assistance programs provided by community organizations, tax preparers, or legal aid organizations.
- Affected taxpayers receive a notice explaining the expiration and renewal process.
- Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent.
- We strongly suggest that you get certified copies of all your documents instead of sending originals.
- If you are submitting proof of your foreign status, it could be your foreign passport or national identification card with a photo, name, and foreign address.
- You’ll need to submit originals or certified copies of the documents required for the process.
More In File
If your ITIN has expired and you file a tax return with it, there might be a delay in processing your return. The IRS usually notifies the taxpayer when an expired ITIN is used. Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS.
IRS Certified Acceptance Agents, or CAAs, are entities (individuals, businesses, or organizations) authorized by the IRS to assist individuals in obtaining ITINs. They can review your identification documents and forward them to the IRS, providing a certificate of accuracy so you don’t have to send original documentation to the IRS. Using a CAA can make the application process quicker and more secure. If none of the in-person options work for you, you can still submit your application by mail. 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.
