Gokce Tandogdu
ITIN Specialist, itin.net
You can retrieve a lost ITIN by contacting the IRS directly or by reapplying using Form W-7. The IRS does not mail ITIN assignment letters after the initial issuance, so if you lost your original CP-565 notice, you will need to follow a specific process to have it reissued or to obtain a new one if your original ITIN cannot be located.
Retrieving Your Lost ITIN Directly from the IRS
To get your ITIN number if you lost it by contacting the IRS directly, you must call the IRS toll-free assistance line. Be prepared to provide sufficient personal information to verify your identity. This process is primarily for individuals who have previously been assigned an ITIN but no longer have the documentation that shows it. The IRS will not provide your ITIN over the phone if you cannot adequately verify your identity. If you can verify your identity, the IRS may mail your ITIN to the address they have on file. This can take several weeks. This method is often the quickest way to retrieve your existing ITIN if you are certain it was issued and you can pass the identity verification.
IRS Toll-Free Number: 1-800-908-4490
Hours of Operation: Monday through Friday, 7 a.m. to 7 p.m. local time.
Important Note: This number is for ITIN inquiries. You will need to speak with an IRS representative and explain that you have lost your ITIN and need it reissued. Have your personal information ready. They will ask for information that matches what you provided on your original application, such as your name, address, date of birth, and potentially information from a previous tax return if you filed one.
Reapplying for an ITIN Using Form W-7
If the IRS cannot locate your existing ITIN or if you prefer to reapply, you can submit a new Form W-7, Application for IRS Individual Taxpayer Identification Number. This process is essentially the same as applying for an ITIN for the first time. You will need to provide proof of your identity and foreign status. This typically includes a passport or a combination of other government-issued identification documents. Your original documents or certified copies from the issuing agency are required. You can submit your application through one of three methods:
- Mail: Send your completed Form W-7, supporting documentation, and a U.S. federal tax return (if required) to the IRS address listed in the Form W-7 instructions. Processing times can be lengthy, often 7 to 11 weeks, sometimes longer during peak tax seasons.
- IRS Taxpayer Assistance Center (TAC): Make an appointment at an IRS TAC that offers ITIN application services. You can bring your original identification documents to the TAC, where an IRS employee will verify them and forward your application. This is a free service, but appointments can be hard to get.
- Certified Acceptance Agent (CAA): Work with a CAA, such as itin.net. CAAs are individuals or businesses authorized by the IRS to help you obtain an ITIN. They can verify your original identification documents and forward your application to the IRS on your behalf. This is often the most convenient method as CAAs can pre-check your application for accuracy and return your original documents immediately. The fee for this service varies by agent.
When reapplying, you will be assigned a new ITIN. This is important if you need an ITIN for a specific tax year and cannot retrieve your old one in time. However, if you had a previously issued ITIN, it is generally best to try and retrieve that original number if possible, as having multiple ITINs can complicate future tax filings.
Required Documentation for Form W-7
Regardless of whether you are trying to retrieve an existing ITIN or applying for a new one, you will need to provide documentation to prove your identity and foreign status. The IRS requires original documents or certified copies from the issuing agency. Accepted documents include:
- U.S. Federal Tax Return: This is typically required unless you qualify for an exception (e.g., treaty benefits, third-party agent). If you are reapplying because you lost your ITIN and need it for a tax return you are filing, you will likely need to include this return with your Form W-7.
- Identification Documents: You must submit at least one document proving identity and one proving foreign status. These can often be combined into a single document. The most commonly accepted document that fulfills both requirements is a valid, unexpired passport. If you do not have a passport, you can use a combination of other documents, such as:
- National identity card (must show name, photograph, address, date of birth, and expiration date)
- U.S. driver's license
- Foreign driver's license
- Civil birth certificate (for dependents under 18)
- National identification card (must show name, photograph, address, date of birth, and expiration date)
- State identification card
- Foreign military identification card
- Visa
- U.S. Citizenship and Evidence of U.S. Citizenship (e.g., U.S. birth certificate, Consular Report of Birth Abroad, Certificate of Citizenship, Certificate of Naturalization)
Important: All documents must be current and contain the required information. If your name has changed since the issuance of the document (e.g., due to marriage), you must provide legal name change documents, such as a marriage certificate or court order.
Processing Times and Potential Delays
When you submit a Form W-7, whether by mail, at a TAC, or through a CAA, there are standard processing times. Currently, the IRS estimates that it takes approximately 7 to 11 weeks to process a Form W-7 application. This timeframe can be significantly longer during peak tax filing seasons (January through April) or if there are issues with your application. If you are mailing your application, remember to factor in mailing time as well.
If you are trying to get your ITIN number if you lost it for an urgent tax filing, these processing times can be a significant hurdle. Consider applying well in advance of any tax deadlines. If your application is incomplete or contains errors, it will be returned to you, adding further delays. The IRS will send you a notice (e.g., CP-565) with your assigned ITIN. If you lost this notice, you must contact the IRS or reapply.
What If You Need an EIN Too?
Many individuals who need an ITIN also have business-related needs, such as forming a U.S. LLC or operating a business that requires an Employer Identification Number (EIN). If you are in this situation, you will need to obtain both an ITIN and an EIN. An EIN is required for most business entities, including corporations and partnerships, and is also used for certain sole proprietorships. You can apply for an EIN using Form SS-4, Application for Employer Identification Number, directly with the IRS. The EIN application process is generally much faster than the ITIN application process, often taking just a few business days if applying online. If you are forming a U.S. LLC, you will likely need an EIN, and potentially an ITIN if you are a foreign owner. Many non-residents also need to file Form 5472 for reporting transactions with a foreign owner of a U.S. business. itin.net offers services for both ITIN and EIN applications, as well as U.S. LLC formation, to help streamline these processes for foreign nationals.
Common Mistakes When Reapplying for an ITIN
Individuals who have lost their ITIN and are reapplying often make certain common mistakes. Being aware of these can help you avoid delays:
- Incorrect or Missing Identification: Submitting expired documents, photocopies instead of originals or certified copies, or documents that do not contain all the required information (photo, name, address, DOB, expiration date). Ensure your passport is valid and has not expired.
- Incomplete Form W-7: Failing to fill out all sections of the Form W-7 accurately. Ensure all fields are completed, and the information matches your supporting documents.
- Missing Tax Return: Not including a required U.S. federal tax return with your Form W-7 application, or filing an incorrect or incomplete tax return. Remember, most applicants must file a tax return to get an ITIN.
- Not Sending Original Documents (or Certified Copies): If you mail your application, the IRS needs to see your original identification documents or copies certified by the issuing agency (e.g., the passport office or department of vital records). If using a CAA, they will verify your originals and return them to you on the spot.
- Not Verifying Identity Sufficiently (for Phone Inquiries): When calling the IRS, if you cannot provide enough information to verify your identity, they will not be able to give you your ITIN over the phone.
When to Seek Professional Assistance
While it is possible to retrieve or reapply for an ITIN on your own, seeking professional assistance can save time and prevent errors. Certified Acceptance Agents (CAAs) are specifically trained by the IRS to assist with ITIN applications. They can:
- Verify your original identification documents and return them to you immediately.
- Review your Form W-7 and supporting documentation for completeness and accuracy before submitting it to the IRS.
- Help you understand which documents are acceptable and ensure you meet all requirements.
Using a service like itin.net can be particularly beneficial if you are unfamiliar with U.S. tax forms or if you have a complex situation. They can also guide you on next steps, such as obtaining an EIN or setting up a U.S. bank account, which are often necessary for foreign nationals conducting business in the U.S. For highly complex tax matters or if you have specific legal questions related to your immigration status or tax obligations, consulting with a qualified tax attorney or an Enrolled Agent is also recommended. Remember, while itin.net provides valuable assistance with ITIN applications, they do not offer legal or tax advice. The process of how can i get my itin number if i lost it involves specific IRS procedures, and professional guidance ensures adherence to these rules.