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What is the
ITIN?
Individual Taxpayer Identification Number (ITIN) is
a tax processing number issued by the Internal Revenue
Service (IRS). It is a nine-digit number, similar in
format to the SSN. It always begins with the number
9. ITINs are issued only to people who do not have,
and are not eligible to obtain a Social Security Number
(SSN) from the Social Security Administration (SSA).
It is a 9-digit number, which begins with the number
"9" and is formatted like an SSN (xxx-xxx-xxx).
*Remember:
ITIN is for tax purposes only. It does not authorize
work and cannot be used as an identification number
or for any purpose outside the tax system.
Who needs ITIN?
If you must file a U.S. tax return or you are listed
on a tax return as a spouse or a dependent and you are
not eligible to obtain a valid SSN, you must apply for
an ITIN.
By law, a person cannot have both an SSN and an ITIN.
When completing tax return forms, you should enter the
ITIN in the space for SSN. Including your ITIN on the
tax return will ensure prompt processing and receipt
of refund. You may need to use your ITIN number when
opening a bank account.
Generally, all dependent (H-4 or L-2) visa holders
can apply for an ITIN.
When to apply
for the ITIN?
You should apply for your ITIN as soon as you are ready
to file your federal income tax return, since you need
to attach the return to your application. It is possible
to apply for an ITIN any time during the year; however,
if the tax return you attach to ITIN application form
W-7 is filed after the return's due date, you may owe
interest and/or penalties. You should file your current
year return by the April 15 deadline to avoid this.
If you meet one of the exceptions listed on the form
W-7 (page 3) and do not need to file a tax return, apply
for the ITIN as soon as you determine that you are covered
by the specific exception.
How to apply
for an ITIN?
The application process for ITIN has recently been
revised. You now need to provide the following documents
to apply for an ITIN:
- Revised application Form W-7.
- Attach a valid Federal Income Tax Return (unless
you qualify for an exception - see page 3 of Form
W-7)
*Remember:
Since you will be filing your tax return as an attachment
to your ITIN application, you should not mail your
return to the address listed in the Form 1040, 1040A
or 1040EZ instructions. Instead, send your return,
Form W-7 and proof of identity documents to the address
listed in the Form W-7 instructions at:
Internal Revenue Service
Philadelphia Service Center
ITIN Unit, P.O. Box 447
Bensalem, PA 19020
- Original or certified proof of identity
What documents
are acceptable as proof of identity and foreign status?
The IRS has revised it's list of documents acceptable
as proof of identity and foreign status. An original
and valid passport is the only document acceptable as
proof of both identity and foreign status
Remember: If you submit an original valid passport
(or a notarized or certified copy of a valid passport),
you do not need to submit any other documents from the
list below
If you do not provide your passport, you must submit
a combination of (at least 2 or more) current and valid
documents from the list below. These documents (or their
combination) should verify
a) Your identity, i.e., contain your name & photograph
b) Support your claim of foreign status
- National identification card (must show photo, name,
current address, date of birth and expiration date)
- U.S. driver's license
- Civil birth certificate
- Foreign driver's license
- US state identification card
- Foreign voter's registration card
- US military identification card
- Foreign military identification card
- Visa
- US Citizenship and Immigration Services (USCIS)
photo identification
- Medical records (dependents only)
- School records (dependents and/or students only)
You can submit copies of original documents. Copies
are not returned. These copies must either be - Certified
by the issuing agency or official custodian of the original
record OR Notarized by a US notary public
If you submit your original documents they will be
returned. You need not provide a return envelope for
this purpose. If your originals are not returned within
60 days call the IRS at the telephone assistance number.
Keep a copy of your application for your records. To
be on the safe side, mail your application by insured
mail so that you receive a receipt. Avoid using originals
if the copy can work.
What are the
ways to apply for an ITIN?
There are three ways to apply for ITIN:
- Personally: You can apply for ITIN in person.
Carry completed forms and valid documents to any IRS
Taxpayer Assistance Center in the US
- By Mail: Mail Form W-7, your tax return (or other
documents required by an exception), and the identification
documentation to
Internal Revenue Service
Philadelphia Service Center
ITIN Unit, PO Box 447
Bensalem, PA 19020
- Through an Acceptance Agent: You can also apply
through an Acceptance Agent authorized by the IRS.
Acceptance Agents will review your documentation,
complete a certificate of accuracy, and forward the
certificate and application to the IRS for processing.
Some Acceptance Agents may charge a fee.
How and when
will you receive your ITIN?
If you qualify for the ITIN and your application is
complete, you will receive a letter from the IRS assigning
your tax identification number, usually within 4 to
6 weeks. If you have not received any letter from the
IRS in that time, you may call the IRS to check the
status of your application at the IRS telephone assistance
number: 1-800-829-1040. (Monday through Friday 7:00
a.m. to 10:00 p.m. local time)
 Tips
- Wait for 4 to 6 weeks before calling to enquire
about the status of your ITIN application.
- Write your correct residence address on the W-7
form since both your original documents (if you
submit any) and your ITIN number will be mailed
to the address you provide.
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