What is an ITIN?

ITIN Stands for Individual Tax Identification Number. It is a nine-digit number issued by the Internal Revenue Service to individuals who do not qualify for a Social Security Number (SSN). The ITIN always begins with the number 9 and has a 7 or 8 in the fourth digit (e.g., 9XX-7XX-XXXX).

What is an ITIN used for?

a) to file a tax return to pay taxes or receive a refund

b) to open an interest bearing bank account.

Can an ITIN be used for work purposes?

No. An ITIN cannot be used to show work authorization.

Who need an ITIN?

A) Individuals that earn income in the U.S. and must file a U.S. tax return but do not have a SSN.

B) Spouses and dependents that are listed on a U.S. tax return but do not have a Social Security Number.

C) Individuals that would like to open an interest-bearing bank account but do not have a SSN.

How does an individual apply for an ITIN?

Individuals must complete IRS Form W-7, “Application for IRS Individual Taxpayer Identification Number.”

What documentation is needed when applying for an ITIN?

A) The most current Form W-7.

B) An original valid U.S. income tax return.

C) Documentation (either original and current documents or copies notarized by a U.S. notary) substantiating foreign status and identity for each individual.

What documents are acceptable as proof of identity and foreign status?

A) Passport (the only stand alone document) OR at least two (2) or more of the following:

B) U.S. Citizenship and Immigration Services photo ID

C) Visa issued by the US Department of State

D) United States military identification card

E) United States driver’s license

F) Foreign driver’s license

G) Foreign military identification card

H) National identification card (must be current and contain individual’s name,

    address, photo, date of birth and expiration date

I) U.S. State identification card

J) Foreign voter’s registration card

What documents are acceptable as proof of identity and foreign status? (con’t)

K) Civil birth certificate

L) Medical records (dependents only-under 14 years of age; under 18 years of

    age if a student)

M) School records (dependents only-under 14 years of age; under 18 years of

     age if a student)

What is a “Certified Acceptance Agent”?

A Certified Acceptance Agent is an individual, business or organization authorized by the IRS to assist individuals obtaining ITINs by submitting a Form W-7 on behalf of an applicant without having to furnish supporting documentary evidence to the IRS. A Certified Acceptance Agent personally reviews the application and the supporting documentation and then attaches a “Letter of Certification” to the application stating which supporting documents have been reviewed and certifying that the application and supporting documents meet the requirements.

Does an ITIN expire?

No. Once an ITIN is issued, it can be used indefinitely until the person who receives it becomes eligible for and obtains a SSN, at which time the ITIN is no longer valid.

What are the benefits to obtaining an ITIN and filing taxes?

A) Compliance with U.S. tax law.

B) Possible eligibility for a tax refund.

C) Possible eligibility to claim the Child Tax Credit.

D) Possible eligibility to claim exemptions for dependents.

E) Provides a record of employers and wages earned.

F) Helps to show continuous presence and good moral character in immigration proceedings.

Are there fees or costs involved with ITINs?

Certifying Acceptance Agents generally charge a fee for Form W-7 preparation. Additional costs that individuals might incur include: a tax return preparation fee, costs of postage to send letters to a foreign country for current documents, translation of foreign documents and notarization of original documents. Our fees are available on request.

Does the IRS have a list of Acceptance Agents and Certifying Acceptance Agents?

Yes. The IRS has a list of Acceptance Agents on their website.