What is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS upon receipt of Form W-7. Each ITIN is a nine-digit number that always begins with the number nine.Who Must Apply?
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.
• A nonresident alien required to file a U.S. tax return
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
• A dependent or spouse of a U.S. citizen/resident alien
• A dependent or spouse of a nonresident alien visa holder
• A nonresident alien required to file a U.S. tax return
• A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
• A dependent or spouse of a U.S. citizen/resident alien
• A dependent or spouse of a nonresident alien visa holder
What documents are acceptable as proof of identity and foreign status?
IRS streamlined the number of documents the agency accepts as proof of identity and foreign status to obtain an ITIN. There are 13 acceptable documents. Each document must be current and contain an expiration date. IRS will accept documents issued within 12 months of the application if no expiration date is normally available. Documents must also show your name and photograph, and support your claim of foreign status. Below is the list of the only acceptable documents:
- Passport (stand alone document)
- 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 of age)
- 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 only - under 6)
- School records (dependents only - under 14, under 18 if a student)
Reminder, all documents must be original documents or certified copies by the issuing agency.
Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless an exception applies.
An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.
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