About ITINs

http://www.irs.gov/individuals/article/0,,id=96287,00.
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ABOUT ITINs
What is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the
Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has
a 7 or 8 in the fourth digit, example 9XX-7X-XXXX.
IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number
but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the
Social Security Administration (SSA).
ITINs are issued regardless of immigration status because both resident and nonresident aliens
may have U.S. tax return and payment responsibilities under the Internal Revenue Code.
Individuals must have a filing requirement and file a valid federal income tax return to receive an
ITIN, unless they meet an exception.
What is an ITIN used for?
ITINs are for federal tax reporting only, and are not intended to serve any other purpose. An
ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the
Earned Income Tax Credit. ITINs are not valid identification outside the tax system.
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.
Who needs an ITIN?
IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing
requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN,
who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a
U.S. tax treaty, needs an ITIN.
Examples of individuals who need ITINs include:
• Non-resident alien filing a U.S. tax return and not eligible for a SSN
• U.S. resident alien (based on days present in the United States) filing a U.S. tax return
and not eligible for a SSN
• Dependent or spouse of a U.S. citizen/resident alien
• Dependent or spouse of a non-resident alien visa holder
How do I know if I need an ITIN?

If you do not have a SSN and are not eligible to obtain a SSN, but you have a requirement to
furnish a federal tax identification number or file a federal income tax return, you must apply for
an ITIN.
If you have an application for a SSN pending, do not file Form W-7. Complete Form W-7 only if
the Social Security Administration (SSA) notifies you that a SSN cannot be issued.
To obtain a SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to
find out if you are eligible to obtain an SSN, go to www.socialsecurity.gov or contact a SSA
office. By law, an alien individual cannot have both an ITIN and a SSN.
IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. IRS
no longer accepts, and will not process, forms showing "SSA205c," "applied for," "NRA,"
blanks, etc.
Are ITINs valid for identification?
No. ITINs are not valid identification outside the tax system. Since ITINs are strictly for tax
processing, IRS does not apply the same standards as agencies that provide genuine identity
certification.
ITIN applicants are not required to apply in person, and IRS does not further validate the
authenticity of identity documents. ITINs do not prove identity outside the Federal tax system,
and should not be offered or accepted as identification for non-tax purposes.
Are ITINs valid for work purposes?
No. ITINs are for federal income tax purposes only. Getting an ITIN does not change your
immigration status or your right to work in the United States.
REVISED APPLICATION STANDARDS FOR ITINS
What are the revised application standards for ITINs?
Effective immediately, each ITIN applicant must now:
• Apply using the revised Form W-7, Application for IRS Individual Taxpayer
Identification Number ; and
• Attach a federal income tax return to the Form W-7.
Any applicants who meet an exception to the requirement to file a tax return (see the
instructions for Form W-7) must provide documentation to support the exception.
Why is IRS revising the ITIN application process?
The revisions to the ITIN application process will help ensure ITINs are used for their intended
tax administration purposes.
What documents are acceptable as proof of identity and foreign status?

IRS has streamlined the number of documents the agency will accept as proof of identity to
obtain an ITIN. There are now 13 acceptable documents.
An original, or a certified or notarized copy, of an UNEXPIRED passport is the only document
that is accepted for both identity and foreign status. If you do not have a passport, you must
provide a combination of current documents that contain expiration dates - we accept documents
issued within 12 months of the application if no expiration date is normally available. The
documents must also show your name and photograph, and support your claim of foreign status.
IRS will accept certified or notarized copies of a combination (two or more) of the following
documents, in lieu of a passport:
• National identification card (must show photo, name, current address, date of birth, and
expiration date)
• U.S. driver's license
• Civil birth certificate (required for dependents under 18 years old)
• Foreign driver's license
• U.S. state identification card
• Foreign voter's registration card
• U.S. military identification card
• Foreign military identification card
• Visa
• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Medical records (dependents - under 14 years old only)
• School records (dependents and/or students - under 18 years old - only)
HELP AND INFORMATION

How do I apply for an ITIN?
Use the latest revision of Form W-7, Application for IRS Individual Taxpayer Identification
Number to apply. Attach a valid federal income tax return unless you qualify for an exception,
and include your original or certified proof of identity documents.
Because you are 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:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may also apply using the services of an IRS-authorized Acceptance Agent or visit an IRS
Taxpayer Assistance Center in lieu of mailing your information to the IRS in Austin. TACs in
the United States provide in-person help with ITIN applications on a walk-in or appointment
basis. Applicants outside the United States should contact an overseas IRS office to find out if
that office accepts Form W-7 applications. The IRS's ITIN Unit in Austin issues all numbers by
mail.
When should I apply for an ITIN?
You should complete Form W-7 as soon as you are ready to file your federal income tax return,
since you need to attach the return to your application.
If you meet one of the exceptions and do not need to file a return, submit Form W-7, along with
the documents required to meet your purpose for needing an ITIN, as soon as possible after you
determine that you are covered by that exception.
You can apply for an ITIN any time during the year; however, 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. You should
file your current year return by the April 15 deadline to avoid this.
How and when can I expect to receive my ITIN?
If you qualify for an ITIN and your application is complete, you will receive a letter from the
IRS assigning your tax identification number, usually within four to six weeks. The IRS has
changed from an ITIN card to an authorization letter to avoid any possible similarities with a
Social Security Number card. Current ITIN holders' cards will not be replaced; they should
continue to use the numbers previously issued when they need to supply identifying numbers for
tax purposes.
If you have not received your ITIN or other correspondence six weeks after applying, you may
call the IRS to find out the status of your application.
Where can I get help with my ITIN application?
You may call the IRS toll-free at 1-800-829-1040 for information and help in completing your
Form W-7 and your tax return, or to check on the status of your application six weeks after
submitting Form W-7.
Assistance is also available by appointment at IRS Taxpayer Assistance Centers (TACs) in the
United States to provide in-person help with ITIN applications on a walk-in or appointment
basis. Applicants outside the United States may contact an overseas IRS office to find out if that
office accepts Form W-7 applications.
You may also use the services of an IRS-authorized Acceptance Agent.
What is an Acceptance Agent?
An Acceptance Agent is an individual, business or organization (college, financial institution,
accounting firm, etc.) authorized by IRS to assist individuals in obtaining ITINs. Certifying
Acceptance Agents review applicants' documentation, complete a certificate of accuracy, and
forward the certificate and application to the IRS for processing. Some Acceptance Agents may
charge a fee. Click here for a list of Acceptance Agents.
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About ITINs

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What is an ITIN used for?

Who needs an ITIN?

http://www.irs.gov/individuals/article/0,,id=96287,00.

How do I know if I need an ITIN?

What documents are acceptable as proof of identity and foreign status?

HELP AND INFORMATION

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