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).
Q10: Is an ITIN considered to be issued when the ITIN application and accompanying return are received?
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.
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.
Q16: If I do not want to mail my original documents to the IRS when renewing my ITIN, do I have other options?
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.
Q17: How long will the return be delayed in processing, if it’s filed with an expired ITIN?
An ITIN may be assigned to an alien dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or dependent care credit (claimed on Form 2441). The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. If an ITIN is not used on a federal tax return at least once in the last three consecutive years, it will expire. Additionally, ITINs that have the middle digits of 78 or 79 will expire at the end of 2021. It’s important to renew the ITIN in a timely manner to avoid any delays or complications when filing taxes or carrying out other tax-related transactions.
How do I get an Individual Taxpayer Identification Number (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 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.
- For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF.
- Official websites use .gov A .gov website belongs to an official government organization in the United States.
- 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.
- 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.
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 depreciation calculator 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.