ITIN application frequently asked questions Internal Revenue Service

Generally, a tax return that contains all zero entries will not show a federal tax purpose. Find what you need to apply for or renew an individual tax identification number (ITIN). Learn more about ITINs, including if you need one to file your tax return.

The address for the what is subtotal medical facility and applicant must be in the U.S. if they are using this document to prove U.S. residency. If the school record is a report card or transcript that meets all requirements in the Form W-7 instructions (see FAQ on acceptable school records), a signature is not required. For more information, see the Medical/School Records Checklist in the Instructions to the Form W-7. The address for the school and applicant must be in the U.S. if this document is used to prove U.S. residency.

• If you receive income without having tax withheld, like self-employment income, you may have to make estimated payments.
• We’ll combine all your tax records under your SSN.
• Your dependent is a U.S. resident alien if they were present in the U.S. for more than 183 days during the year and they don’t need to follow special day-counting rules that apply to certain foreign government-related individuals, teachers, trainees, and students who are temporarily present in the U.S. under certain U.S. visas.
• If you claim a dependent who does not qualify for a Social Security number but will be included on a federal tax return, this dependent needs an ITIN.

IRS Agents

You can enroll your dependent in a Healthcare Insurance Marketplace even though you do not have an SSN or an ITIN. If you receive income without having taxes withheld, you may have to make estimated tax payments, even if you don’t have an ITIN when you earn the income. Find out when you may obtain an ITIN as a dependent, in dependent ITIN applicants FAQs. You can also use this form to renew an existing ITIN that is expiring or that has already expired.

Remember, obtaining an ITIN does not change your immigration status or offer work authorization in the United States. Once your application is submitted, allow approximately seven weeks for the IRS to process your request. Some of the identification options include a passport, national identification card, or a U.S. driver’s license.

• Being a student does not exempt you from reporting income, and an ITIN helps ensure you file correctly.
• Also, a TAC can authenticate the documents listed in the Supporting Documentation Requirements table in the Instructions to the Form W-7.
• If you haven’t received your documents by then, contact us.
• Both taxpayers and their dependents may qualify for an ITIN, allowing for individuals to report their income, claim dependents, claim tax credits, and refunds if they are eligible.
• If you chose reason b, enter the complete foreign (non-U.S.) address for your most recent residence in the country where you permanently or normally resided.
• Make an appointment at a local Volunteer Income Tax Assistance (VITA) site to get free help filling out and submitting your W-7 form.

USAGov is the official guide to government information and services If your ITIN has expired, you must renew it either in person, by mail, or by submitting Form W-7 with your tax return. Share sensitive information only on official, secure websites. Want to view other tax resources? Make an appointment at a local Volunteer Income Tax Assistance (VITA) site to get free help filling out and submitting your W-7 form.

Child and dependent care credit

CAAs can verify original documentation and certified copies for primary and secondary applicants and their dependents, except for foreign military identification cards. Dependent applicants must show proof of U.S. residency when someone filing a U.S. tax return claims them for tax benefits that require them to be a U.S. resident alien. Use Form W-7 to apply for an IRS individual taxpayer identification number (ITIN). Each dependent must be listed separately and must have adequate substantiation, including a valid identification document, to process their ITIN application. If you claim a dependent who does not qualify for a Social Security number but will be included on a federal tax return, this dependent needs an ITIN.

Apply on or before your tax return due date. An ITIN is issued by the IRS for federal tax purposes only. Allow 7 weeks for us to notify you about your ITIN application status. If you qualify, you may be able to get free tax return preparation.

If your dependent applicant is under age 14 (or under age 18 if a student) when they apply, then they will not be required to provide a document that contains a photograph. Documents that are not clear or contain blemishes are likely to be considered invalid, and you may receive a letter requesting new documents. To avoid any delays in processing your W-7 application, you should carefully assess the quality of your documents and review for completeness prior to submitting your application package. For more information on acceptable documents, see the Supporting Documentation Requirements table in the Instructions to the Form W-7. If you select U.S. resident alien on Form W-7, enter on line 2 your U.S. address and, on line 3, enter your complete foreign (non-U.S.) address in the country where you permanently or normally reside, and, on line 6d, your date of entry into the United States in the month/day/year format. For example, you can be a resident alien for federal tax purposes even though you are not a lawful permanent resident of the United States.

Write a letter stating you were assigned an SSN and want your tax records combined. If you don’t notify us, you may not receive credit for all wages paid and taxes withheld. We’ll combine all your tax records under your SSN. Pay any tax you owe by the April filing date. We’ll write your assigned ITIN on your tax return and forward it for processing. You can apply for an ITIN at any time if you’re filing a prior year return or you meet an exception to the filing requirement.

My dependent applicant lives with me in the U.S. Are they eligible to receive an ITIN?

Remember, a timely application ensures compliance and eases future tax filings. As a newcomer to the U.S., especially one without eligibility for a Social Security number, applying for an ITIN helps you comply with federal tax requirements. Getting an ITIN when moving from overseas requires understanding both your tax responsibilities and the application process for this identification number.

Valid documents needed for ITIN application

The ITIN is not valid for employment, but can be used to file your taxes, open a bank account, access credit and loans, and is a start to your financial footing in the United States. ITINs are issued regardless of the taxpayer’s immigration status, as both resident and non-resident aliens may have a US tax filing requirement under the Internal Revenue Code (IRC), and should not be used to infer someone’s immigration status or right to work in the United States. The ITIN Assignment Date can impact your eligibility to claim the child tax credit or credit for other dependents for a dependent. So, if you claim your parent to file as head of household and your parent submits a Canadian or Mexican passport for identification and foreign status purposes, no additional documentation is needed, even if their passport doesn’t have a date of entry into the U.S. If a medical provider sent a dependent applicant’s valid medical record electronically, you may print it out for submission with their Form sales tax deduction calculator W-7 application. Your dependent applicant will also need to submit documentation to establish foreign status, such as a valid passport or a foreign birth certificate.

Make estimated payments without an ITIN

This credit lets material requirements planning you claim up to $2,500 for adjusted qualified education expenses paid for each qualifying student. Find details in Dependents, Standard Deduction and Filing Information, Publication 501. If you haven’t received your documents by then, contact us. We’ll return supporting documents to the mailing address on line 2 of your Form W-7 within 60 days. It can take 9-11 weeks if it’s tax season (January 15 to April 30) or if you applied from overseas. These must be mailed with the ITIN application package.

Apply in person

See Form 1040-ES PDF or Form 1040-ES (NR) PDF and its instructions for more information on completing the voucher and when estimated tax payments are required. You should mail payments to the IRS with an estimated tax payment voucher and complete all required information on the voucher except enter “ITIN TO BE REQUESTED” wherever your social security number or ITIN is requested. When you apply for an ITIN, rely on the Form W-7 instructions for complete information. We assist individuals with their ITIN applications by reviewing documents and guiding them through the process. Opting for an acceptance agent can significantly decrease the chances of your application being returned due to incomplete or incorrect information.

Where to obtain an ITIN if born outside the U.S. is often a process navigated by foreign nationals who require this number for U.S. tax purposes. If you are applying during the peak tax season between January and April, the processing time may be longer. It is crucial to fill out the form accurately, as incorrect information can delay your application. Make sure that you have all the required original identification documents or certified copies from the issuing agency.

How to apply for an ITIN number as an individual involves several carefully followed steps to ensure a smooth process. If you’re employed or have been authorized for work, you should apply for an SSN. For more information, review the IRS Publication 1915. An Individual Tax Identification Number (ITIN) is issued by the Internal Revenue Service (IRS), which is the U.S. tax collection agency.

The ITIN assignment date is generally the date the IRS receives your ITIN application package if no other action was needed to complete your application. If you need more time, you can apply for an extension. It can reduce the amount of tax you owe, give you a refund or increase your refund amount. This credit provides financial assistance to pay the premiums for a qualified health plan offered through a Marketplace.