In lieu of sending original documentation, you may use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location. To find a local CAA in your area, you can visit Acceptance Agent Program. CAAs can authenticate all the identification documents for the primary and secondary applicant. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS. If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and supporting documentation for the exception. 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.
Q6: Which ITINs are subject to expire at the end of 2021?
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. To complete Form W-7, you will need to provide your personal information, including your full name, address, and date of birth. You will also need to provide documentation to prove your identity and foreign status, such as a passport, national ID card, or birth certificate. If you are applying for an ITIN for a dependent, you will also need to provide documentation to prove their relationship to you, such as a birth certificate or marriage certificate. Once you have gathered all of the necessary information and documentation, you can submit the completed Form W-7 to the IRS, either by mail or through an authorized acceptance agent.
For federal agencies
You can apply for an ITIN any time during the year when you have a filing or reporting requirement. 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.
How to file your federal tax return using an ITIN
For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. If you have or are eligible to obtain a social security number, you are not eligible for an ITIN. To learn about our professional expat tax preparation services, schedule a free consultation with us today. A tax preparer who is both an Enrolled Agent and a CPA (New Hampshire) very well aware of the tax situation of US citizens living abroad.
You may be able to request a certified copy of documents at an embassy or consulate. However, services may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information. If you’re a US citizen who regularly files taxes, you likely have a Social Security number. But if you’re a non-citizen, the Internal Revenue Service (IRS) still expects you to report taxes every year — for which you’ll need an Individual Taxpayer Identification Number (ITIN).
This guide will walk you through the renewal application process of your ITIN. From determining if your ITIN needs to be renewed, to gathering the necessary documentation, and submitting the form and federal tax return. By following this guide, you can ensure that your ITIN renewal process is smooth and without any delays. 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. If this happens, you’ll need to resubmit all your materials – along with your most recently completed U.S. federal tax return. The standard processing time is still seven weeks, although the IRS points out that delays can last up to 11 what is the working capital cycle wcc weeks if the renewal paperwork is received during peak tax time (January 15 to April 30).
- Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs).
- USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more.
- If you submit your application through an authorized acceptance agent, the processing time may be shorter.
- Section 203 of the Protecting Americans from Tax Hikes Act, enacted on December 18, 2015, included provisions that affect the Individual Taxpayer Identification Number (ITIN) application process.
- It’s also important to note that an ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits, its only purpose is for tax purposes.
- You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete.
How to complete form W-7
It’s always recommended to check the latest version of the form and instructions in the official IRS website to make sure you have the most updated information. 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.
Original documents will be returned to the address on record after processing your application. 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.
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. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate.