Gokce Tandogdu
ITIN Specialist, itin.net
The IRS generally takes between 7 to 11 weeks to process a Form W-7, Application for IRS Individual Taxpayer Identification Number, when submitted directly to them. However, this timeframe can vary significantly based on several factors. Understanding these variables is key to managing expectations when you are trying to determine how long does it take to get an itin.
Direct IRS Processing Timeline
When you mail your Form W-7 application directly to the IRS Austin Service Center, the standard processing time is typically 7 to 11 weeks. This period begins once the IRS receives your complete application package, including all required supporting documentation and your tax return (if filing concurrently).
- Application Received: The clock starts ticking when the IRS logs your submission.
- Review Period: IRS staff will review your application for completeness and verify your identity and foreign status using the documentation you provide.
- ITIN Assignment: If approved, an ITIN is assigned and mailed to you. You will typically receive a CP565 notice, which is your official ITIN assignment letter.
This direct filing method is straightforward but can be the slowest. The IRS experiences high volumes, especially during tax season, which can further extend these timelines. It is advisable to submit your application well in advance of any tax deadlines.
Expedited Processing via Certified Acceptance Agents (CAAs)
If you need your ITIN faster, applying through a Certified Acceptance Agent (CAA) is often the quickest route. A CAA is an individual or entity (like a tax preparer or accounting firm) authorized by the IRS to help applicants complete and submit Form W-7. When you apply through a CAA, they can typically verify your original identification documents on the spot and forward your application to the IRS.
- CAA Appointment: You schedule an appointment with a CAA. During this meeting, the agent will review your application and original identification documents (or certified copies from the issuing agency).
- Document Verification: The CAA's primary role is to verify your identity and foreign status. This eliminates the need for you to mail your original passports or birth certificates to the IRS, as the CAA will send certified copies.
- Expedited Submission: The CAA then forwards your application package to the IRS. While the IRS still performs its own review, the process is often streamlined because the initial verification has been done.
The benefit of using a CAA is that it can significantly reduce the time it takes to receive your ITIN, often bringing it down to 5 to 7 weeks, and sometimes even faster, depending on IRS workloads. This is a critical advantage for individuals facing urgent tax deadlines or needing an ITIN for other time-sensitive matters, such as opening a U.S. bank account.
Factors Influencing Processing Times
Several factors can affect how long it takes to get an ITIN, regardless of whether you apply directly or through a CAA:
- Application Completeness: Incomplete applications are the most common reason for delays. Missing information, incorrect data entry, or failure to include all necessary supporting documents will result in the IRS returning your application, forcing you to start over.
- Documentation Sufficiency: You must provide original identification documents or certified copies from the issuing agency. If the IRS questions the authenticity or sufficiency of your documents, processing will be halted until the issue is resolved.
- IRS Workload: The IRS receives a massive volume of ITIN applications, especially during peak tax seasons (January through April). High demand can lead to extended processing times, even for straightforward applications.
- Accuracy of Information: Errors on Form W-7, such as incorrect names, addresses, or foreign tax identification numbers, can cause significant delays. The IRS must verify all information provided.
- Application Method: As discussed, applying through a CAA is generally faster than mailing directly to the IRS.
- Tax Treaty Benefits: If you are applying for an ITIN to claim tax treaty benefits, the IRS may conduct a more thorough review, potentially extending the processing time.
Required Documentation for Form W-7
To ensure your application is processed efficiently, gathering the correct documentation is paramount. You will need:
- Form W-7: Completed accurately and thoroughly.
- Original Identification Documents: You must provide original identification documents that prove identity and foreign status. Accepted documents include:
- U.S. Passport
- National Identity Card (must contain name, photograph, current address, date of birth, and expiration date)
- U.S. Driver's License
- Foreign Driver's License
- Birth Certificate (for applicants under 18)
- Foreign Voter's Registration Card
- Civilan I.D. card from the U.S. or a foreign government
- U.S. State Identification Card
- Foreign Military Identification Card
- Visa
- U.S. Citizenship and Immigration Services (USCIS) photo I.D. card
- Medical records (for dependents under 6)
- School records (for dependents under 18)
- Note: If you are applying based on a U.S. business requirement, such as needing an ITIN to file Form 5472 for a U.S. LLC, you will still need to provide identity and foreign status documents. The IRS requires these regardless of the reason for application.
- Proof of Foreign Status: This is usually established by the same documents that prove identity, such as a passport or visa.
- Federal Tax Return: Most applicants must submit a federal income tax return with their Form W-7. There are some exceptions, such as applying for an ITIN to claim tax treaty benefits or to comply with Form 5472 filing requirements for a disregarded U.S. entity. If you are applying solely to comply with Form 5472 requirements, you generally do not need to file a U.S. tax return.
Crucially, if you mail original documents to the IRS, they will be returned to you, but this can take several additional weeks after your ITIN is assigned. This is another reason why using a CAA is often preferred, as they can verify your documents without you having to mail them.
Applying for an EIN vs. an ITIN
It is important to distinguish between an ITIN and an EIN (Employer Identification Number). An EIN, also known as a Federal Tax Identification Number, is used by businesses, while an ITIN is for individuals who do not have and are not eligible to obtain a Social Security Number (SSN). The application process and timelines for an EIN are different. An EIN can often be obtained much faster, sometimes within minutes or a few business days, when applying online directly with the IRS by submitting Form SS-4.
Common Mistakes That Cause Delays
To expedite the process and avoid unnecessary delays when you are trying to figure out how long does it take to get an itin, be aware of these common mistakes:
- Missing Signature: Forgetting to sign and date Form W-7 is a frequent oversight.
- Incorrect Taxpayer Identification Number (TIN) Field: Many applicants mistakenly enter "N/A" or leave the TIN field blank on Form W-7 when they should be indicating they are applying for an ITIN.
- Incomplete Supporting Documents: Not providing enough documents or providing documents that do not meet the IRS criteria (e.g., expired IDs, non-certified copies).
- Mismatched Information: Names or addresses on Form W-7 not matching exactly with the identification documents or the tax return.
- Not Submitting a Tax Return (when required): Failing to include a federal tax return with your W-7 application, unless you qualify for an exception.
- Using Uncertified Copies: Submitting photocopies of identification documents instead of originals or certified copies from the issuing agency, unless you are using a CAA.
What Happens After You Receive Your ITIN?
Once you receive your ITIN (usually via a CP565 notice), your application process is complete. However, your tax obligations continue. You will use this ITIN on all future U.S. federal tax returns and other tax documents. If you applied for an ITIN to file a tax return, you should ensure that return is processed correctly.
If your ITIN was issued for a specific purpose, like fulfilling Form 5472 requirements for a U.S. LLC, you must continue to meet those obligations annually. For instance, if you formed a U.S. LLC and it is a disregarded entity for U.S. tax purposes, you must file Form 5472 and Form 1120 (information return) annually, using your ITIN. Failure to do so can result in penalties.
ITINs are valid for seven years from the date of issuance. If you continue to have U.S. tax filing obligations, you may need to renew your ITIN. The IRS will notify you if your ITIN is nearing expiration and requires renewal. Renewal typically involves submitting a new Form W-7 along with updated identification documents and a current tax return.