The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. Sarah is an Enrolled Agent with the IRS and a former staff writer at Keeper. In 2022, she was named one of CPA Practice Advisor’s 20 Under 40 Top how to calculate marginal cost Influencers in the field of accounting.
- 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.
- The staff can help you complete an application and will submit it for processing.
- The IRS has a long list of documents or combinations of documents that can show your status and identity.
- You can apply for an ITIN any time during the year when you have a filing or reporting requirement.
- This will put you towards the “front of the line” — giving you the best possible chance of a shorter turnaround.
- The discussion of allowable tax benefits has been expanded.
Why ITINs are important
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 staff can help you complete an application and will submit it for processing. A certified copy is one that the original issuing agency provides, and certifies as an exact copy of the original, and contains an official stamped seal from the agency. Certifying what is the direct write off method Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents. 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.
What Is an Individual Tax ID Number (ITIN) and How To Get One
A list of these in-person Document Review Taxpayer Assistance Centers is available on IRS.gov. This allows you to avoid mailing your original documents, or certified copies, to the IRS. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. 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 Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.
At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date. If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. 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.
About Form W-7, Application for IRS Individual Taxpayer Identification Number
Social Security Numbers are issued by the Social Security Administration (SSA). They are shared across multiple governmental departments (including accounting for inventory Immigration and Customs Enforcement). As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems. The discussion of allowable tax benefits has been expanded.
Processing your ITIN application takes several weeks, so expect longer than normal delays for your tax return to be processed. If you decide to work with a CAA, they can verify your original documents and send certified copies to the IRS for you. If this has happened to you, locate the IRSN number on the letter you received from the IRS and list it under box 6f. This way, the IRS will be able to match the tax return in their system.
More In Forms and Instructions
Last but not least, be sure to sign and date your W-7 at the bottom, and provide a good phone number for the IRS to reach you at, just in case. Not every section will apply to you, and it’s okay to skip those parts. But just in case, let’s go over a few sections that might apply. Because ITINs are confidential, they aren’t considered reliable for tracking someone’s credit history or financial health. That’s why many creditors only accept Social Security numbers and won’t rent to ITIN holders.