How do I apply for an ITIN? Internal Revenue Service

This means that anyone who is required to file taxes in the U.S. will be eligible for an ITIN, no matter their immigration status. 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. Many applicants have reported that IRS lost their passports or other valuable and hard-to-replace identification documents. Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS.

Get an Individual Taxpayer Identification Number (ITIN) to file your tax return

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. You will usually file an ITIN application, Form W-7, Application for IRS Individual Taxpayer Identification Number, with your first tax return, which you must file as a paper return, not electronically.

The Facts About the Individual Taxpayer Identification Number (ITIN)

Original documents will 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. 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. 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.

ITIN holders can access their online account

IRS.gov has a wealth of useful information about the process for non-residents. They also have special resources for international students, military members, and others. Acceptance Agents (AAs) and Certifying Acceptance Agents (CAAs) can help you complete applications. See IRS.gov – ITIN Updated Procedures Frequently Asked Questions. They will get you the answer or let you know where to find it. USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more.

ITINs do not serve any purpose other than federal tax reporting. You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status. 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.

1. If you’re a qualifying non-resident or a resident alien (green card holder), you, your spouse, and your dependents can receive an ITIN.
2. Certifying Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents.
3. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.
4. If you need to renew your ITIN, you’ll follow the same process as applying for a new ITIN.
5. If you are not a U.S. citizen and do not have a Social Security number, learn how to get and use an Individual Taxpayer Identification Number (ITIN) to file a federal tax return.

These numbers only exist for federal tax reporting purposes. If you’re required to file a tax return and aren’t eligible for a Social Security number, you need to apply for an ITIN (See the What should I do? section, above). The advantage to using CAAs is that for primary and secondary applicants (like a spouse), the CAA can certify that your documents are original and make copies to send to the IRS. That way, you won’t have to mail uk auditors‘ perceptions of inherent risk your originals or copies certified by the issuing agency.