29 Jun ITIN Reminders
When you go to a Certified Individual Taxpayer Identification Number Certifying Acceptance Agent like me, please save yourself time and remember:
- You can apply for an ITIN by mail, at any IRS Taxpayer Assistance Center in the United States and at IRS offices abroad. You can also apply through an Acceptance Agent.
- An ITIN does not change your immigration status or grant your right to work in the United States. An ITIN is for tax purposes only.
- Bring all original documents or copies certified by a validated issuing agency.
- Before applying for an ITIN first apply for a Social Security Number (SSN) if entering the U.S. with a green card or visa that permits you to obtain employment in the U.S.
- If the Social Security Administration (SSA) will not issue a SSN, a letter of denial must be obtained and attached to your Form W-7.
- Submit All Powers of Attorney to the IRS in English. Any POA’s received in a foreign language will be considered invalid, unless accompanied by a certified English translation.
- Apply using the most current IRS Form W-7, Application for IRS Individual Taxpayer Identification Number
- All ITIN applications (including those submitted by Acceptance Agents) must have an original valid U.S. Federal income tax return attached to IRS Form W-7.
- ITINs will not be assigned prior to the taxpayer filing a valid U.S. Federal income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X), to pay or claim withheld taxes unless an “exception” to the tax return filing requirement is available. Exemptions will be covered in a future post
- If an ITIN is being requested for a dependent under 14 years of age (18 if a student) then one of the supporting documents to prove “foreign status” and “identity” must be a Birth Certificate, unless a passport is submitted.
- If you will need your documentation for any purpose within 60 days of submitting your ITIN application, you may wish to apply in person at designated IRS TAC offices where your passports and National IDs will be reviewed and immediately returned to you.
- If your documents have not been returned after 60 days , or if your mailing address has changed since submitting your application, you may call 1-800-829-1040. If you are overseas you can contact one of the IRS offices listed in this publication or call 1-267- 941-1000 for assistance.
- If you are a guardian or other legally responsible person, requesting an ITIN for your dependent under 18 years of age, (18 if a student), submit documentation along with Form W-7 to prove your relationship to the applicant. These documents can include adoption papers or court appointment papers showing legal guardianship.
- Your dependent must be listed on the U.S. Federal income tax return that is attached to your Form W-7.
- Mail Form W-7, proof of identity documents and an original valid U.S. Federal income tax return to: Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342
- If you are using a private delivery service and need to provide a street address, send your Form W-7 package to: Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000 CAUTION:
- If you are attaching your tax return to the Form W-7, do not use the mailing address in the instructions for your tax return. Do not send a “copy” of the return to any other IRS office.