ITIN documentation frequently asked questions FAQs Internal Revenue Service

Choose whether you’re applying or renewingIn the very first section, you’ll be prompted to mark whether you’re renewing an ITIN you already have or applying for a new one. The same rule of thumb goes for your dependents and your spouse. If you aren’t claiming them on your tax return, there’s no reason for them to get an ITIN number. You will need to complete Form SS-5, Application for a Social Security Card PDF. You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security Administration website.

Q14: Will the IRS accept an older version of the W-7 that has Renew an Existing ITIN written on it?

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. 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. 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.

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. You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions. At Keeper, we’re on a mission to help people overcome the complexity of taxes. We’ve provided this information for educational purposes, and it does not constitute tax, legal, or accounting advice.

Q17: How long will the return be delayed in processing, if it’s filed with an expired ITIN?

Assuming you qualify for an Individual Taxpayer Identification Number (and you follow the W-7 form instructions correctly), you should receive an ITIN within seven weeks. But due to potential processing delays, it’s advisable that you add some extra wiggle room. This is especially true if you’re mailing your ITIN application to the U.S. from overseas as an expat or non-resident. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent.

You don’t need to have your ITIN to submit a tax extension. As a rule, you can’t submit your W-7 package without attaching it to a tax return. If your dependent doesn’t live in Canada or Mexico, their passport doesn’t list a date of entry, they’ll need an extra document to prove they actually have residency in the US. They can also help you fill out the Form W-7 completely — and even prepare your tax return for you.

Whom should I contact if I do not receive the documents within the allotted period? (updated September 10,

1. These documents will not be accepted for ITIN applications.
2. It is issued either by the Social Security Administration (SSA) or by the IRS.
3. If neither option supplies an answer, you might have to resubmit your application and tax return.
4. The best option is to file your tax return as early in the tax filing season as possible.
5. 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.

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. As the name implies, an ITIN is a dedicated tax ID number that allows individuals to report their earnings, expenses and deductions to the IRS.

Once the package is assembled, attach the Form W-7 to the front of your first-ever US federal income tax return, along with the supporting documents. Be sure to take a selfie for sentimental purposes (optional step). You can leave all the tax ID numbers on your 1040 tax return blank. Once your ITIN is assigned, you’ll use it in those boxes on future returns. 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.

Q18: What should I do if I submitted my ITIN renewal request before the end of 2021 and did not receive my ITIN?

ITIN holders what is a death spiral definition meaning example are no different from SSN holders when it comes to getting a tax refund. The IRS clarifies that you need either an ITIN or an SSN to get the Child Tax Credit. Of course, you’ll only receive that credit if meet the other reporting requirements for it. Like Social Security numbers, the ITIN is also nine digits long. If you’re a qualifying non-resident or a resident alien (green card holder), you, your spouse, and your dependents can receive an ITIN.