ITIN application
Updated on December 09, 2024
Reviewed By
Aya Takriti, an IRS Enrolled Agent with 11 years of expat tax experience, specializes in US tax preparation, tax planning and tax advice for US citizens and Green Card holders living and working in the Middle East. *Schedule a consultation with Aya today.
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Table of Contents
How do I apply for an ITIN?
Here are the following steps to prepare and submit your ITIN application:
- Complete IRS Form W-7: This form is titled “Application for IRS Individual Taxpayer Identification Number.” Download Form W-7 and ensure that the information inputted is accurate and matches your supporting documentation.
- Prepare supporting documents: For identification, such as your passport, national ID card, or US driver’s license, as well as documentation on your foreign status.
- You’ll need to send your original identification with your application or;
- Have your identification certified by an IRS-authorized Certified Acceptance Agent (CAA) (see more below).
- Submit a federal income tax return: The IRS needs to see that you have a tax-related reason to request an ITIN. This is required unless you meet specific exceptions (like claiming a tax treaty benefit or being a dependent or spouse of a US taxpayer).
Be sure to attach your completed Form W-7 and supporting documents to your US federal tax return upon submission. (See below).
What is an ITIN?
An ITIN or Individual Taxpayer Identification Number is a tax ID number issued by the Internal Revenue Service (IRS) to individuals who need to pay taxes in the US, but are not eligible for a US Social Security Number (SSN).
ITINs are used to enable individuals to file taxes, report income earned, claim tax benefits, and identify dependents who are also not eligible for SSNs in order to comply with the US tax laws.
Who might need an ITIN?
Individuals are eligible to apply for an ITIN if they’re a foreign national or someone who has a filing or reporting requirement under US law, regardless of their resident status. This includes:
- Non-resident aliens who are required to file a US tax return.
- US resident aliens who are filing a US tax return.
- Dependents or spouses of a US citizen or resident alien.
- Non-resident aliens claiming an exception.
- Other individuals who have a federal tax filing or reporting requirement but do not have and are not eligible to get a Social Security Number (SSN).
A good scenario for obtaining an ITIN is when a foreign student on a visa earns US-based income but cannot get an SSN or a non-resident alien investor who earns dividends from a US company.
Can I obtain both ITIN and SSN?
No, you cannot have both an ITIN and a Social Security Number (SSN) simultaneously.
The IRS issues ITINs specifically to individuals who are not eligible to receive an SSN, so, if you’re eligible for an SSN, we recommend pursuing that instead of an ITIN.
Can I claim dependents using my ITIN?
Yes, you can. An ITIN can be used to claim dependents on your federal income tax return. However, it’s important to note that the dependents must also have an ITIN, SSN, or Adoption Taxpayer Identification Number (ATIN).
What supporting documents can I present?
The IRS wants to verify two things: your identity and your foreign status. You’ll need to submit original documents or certified copies that cover both of these bases.
A passport alone is sufficient for both identity and foreign status if it’s valid. If you don’t have a passport, you’ll need to provide two of the following: a US driver’s license, a foreign driver’s US military identification card, a US identification card, a foreign voter’s registration card, or a valid birth certificate.
To prove your foreign status, your foreign passport or national identification card with a photo, name, and foreign address would work.
What is a Certified Acceptance Agent (CAA)?
A Certified Acceptance Agent (CAA) is a person who is authorized by the IRS to prepare Form W-7 and provide a Certificate of Accuracy. This certifies that your identification, usually a passport, is genuine and the passport holder is the same person applying for the ITIN.
Expat US Tax is an IRS Acceptance Agent for ITIN applications. Order your ITIN today.
What is the difference between a “certified” and a “notarized” document?
A certified document is provided by the original issuing agency, complete with an official stamped seal, this is considered as the exact copy of the original document. These documents are accepted.
On the other hand, a notarized document is signed in the presence of a public notary with a seal to confirm its legitimacy. However, these documents are not accepted when it comes to ITIN applications.
Where can I submit my ITIN application?
You can either submit it by mail or in person. For in-person submissions, you can take it to the nearest IRS Taxpayer Assistance Centers (TACs). You can mail your Form W-7, supporting documents, and federal tax return to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
If you’re outside the US, you can mail it to the same address. There’s also certain US embassies or consulates that provide limited assistance with your ITIN applications that you can go to.
How long does it take to process an ITIN application?
The processing time for an ITIN application typically ranges from 7 to 11 weeks. However, if you submit your application outside of peak times, you might receive your ITIN a bit faster.
If you’ve ever wondered if your ITIN application process can be expedited, unfortunately, the IRS does not offer an option for it. However, ensuring your application is complete and correct the first time can help avoid unnecessary delays.
Can I track the status of my ITIN application?
Yes, if you want to check the status of your ITIN application, you can call the IRS toll-free at 1-800-829-1040 for residents within the US or 1-267-941-1000 for residents outside of the US.
Do ITINs expire?
Yes, the IRS typically sends a notice if your ITIN is due to expire by the end of the year. However, not receiving a notice doesn’t let you off the hook. It’s still your responsibility to renew your ITIN if necessary.
If you’re unsure whether your ITIN is up for renewal, you can check the middle digits of your ITIN against the IRS’s annually updated list of expiring ITINs.
How do I renew an expired ITIN?
Renewing your ITIN is a relatively easy process. To renew an expired ITIN, you’ll need to complete a new Form W-7 and submit all the required documentation again.
But unlike the initial application, you do not need to attach a federal tax return for renewal unless you’re filing taxes at the same time.
