Gokce Tandogdu
ITIN Specialist, itin.net
If you need to find out your ITIN, the IRS provides several methods to retrieve it. You can request a letter from the IRS containing your ITIN, or if you filed a U.S. federal tax return in the past, your ITIN will be on that document. For those who have never received an ITIN or cannot locate it, applying for a new one is also an option, though it requires resubmitting documentation. Understanding how to find out your ITIN is crucial for any U.S. tax-related activity.
Retrieving Your ITIN from Past Tax Returns
Your ITIN is permanently assigned to you and will not change, even if you change your name or address. The most straightforward way to find your ITIN is to look at a copy of a U.S. federal income tax return you previously filed. If you have access to your tax records, locate a copy of Form 1040-NR (U.S. Nonresident Alien Income Tax Return) or another relevant tax form where your ITIN was used. The ITIN is a nine-digit number assigned by the Internal Revenue Service (IRS) to individuals who need a U.S. taxpayer identification number but do not have and are not eligible to obtain a Social Security number (SSN). It typically begins with the number 9 and has a range of 70-88, 73-82, or 90-99 as the fourth and fifth digits.
If you filed your return with a tax professional, they may have a copy of your filed return in their records. You can contact them directly to request a copy. Many tax preparation software programs also allow you to access past filed returns. If you filed electronically, your tax preparer or the software provider should have records available. If you filed a paper return and have your personal copies, the ITIN will be clearly listed on the first page of the tax form.
Requesting Your ITIN from the IRS
If you cannot locate a copy of your past tax returns, you can request a letter from the IRS that includes your ITIN. This process involves contacting the IRS directly and verifying your identity. You will need to provide specific information to the IRS to confirm your identity and locate your tax records.
To request this letter, you can call the IRS toll-free at 800-829-1040. When you call, be prepared to provide information such as your full name, current address, previous addresses, date of birth, and potentially information from a previously filed tax return if you can recall any details. The IRS representative will ask you security questions to verify your identity before releasing your ITIN. This verification process is in place to protect your personal information.
Alternatively, you can submit a written request by mail or fax. You should include your full name, mailing address, date of birth, and any other relevant information that may help the IRS locate your account. Send your request to the IRS address where you filed your most recent tax return. The IRS generally responds to these written requests within 60 days. It is important to note that this request is specifically for the letter containing your ITIN and not for a copy of your entire tax return.
Applying for a New ITIN if Unsuccessful
If you are unable to retrieve your ITIN through the methods above, or if you have never been issued one and require one for tax purposes, you will need to apply for a new ITIN. This involves completing and submitting Form W-7, Application for IRS Individual Taxpayer Identification Number. This process requires you to provide original documentation or certified copies of your identification and foreign status documents.
When applying for a new ITIN, you must demonstrate why you need one. Common reasons include filing a U.S. tax return, claiming tax treaty benefits, or meeting other IRS or withholding requirements. You will need to submit supporting documents such as a valid passport, which is the preferred identification document. If you do not have a passport, other documents like a national identity card, driver's license, or birth certificate may be accepted, but they must be accompanied by other supporting identification documents to meet the requirements. The IRS provides a detailed list of acceptable documents on their website and within the instructions for Form W-7.
This application can be submitted directly to the IRS by mail, through a Certified Acceptance Agent (CAA), or via certain IRS Taxpayer Assistance Centers (TACs). Using a Certified Acceptance Agent is often the easiest and fastest way to apply, as they are trained by the IRS to assist with the application process and can verify your original identification documents on your behalf, sending them directly to the IRS without you having to mail them. itin.net works with CAAs to help individuals complete their ITIN applications efficiently. You can learn more about the ITIN application process on our ITIN application service. Applying for a new ITIN will result in a new ITIN being issued, even if you had one previously. The IRS discourages applying for a new ITIN if you already have one, as it can complicate your tax filings.
Documents Required for a New ITIN Application
To successfully apply for a new ITIN using Form W-7, you must provide original or certified copies of identity and foreign status documents. The most commonly accepted document is a valid passport. If a passport is not available, a combination of other documents may be used, provided they meet the IRS criteria. These can include:
- Birth Certificate (with required information)
- National Identity Card (must contain name, photograph, address, date of birth, and expiration date)
- U.S. Driver's License
- Foreign Driver's License
- U.S. State Identification Card
- Foreign Voters Registration Card
- U.S. Military Card
- U.S. Military Dependent's ID Card
- Foreign Military Identification Card
- Visa
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- Health records (for dependents under age 6)
- School records (for dependents under age 18, or under 24 if a full-time student)
Each document must contain sufficient information to establish identity and foreign status. For example, a birth certificate must include the applicant's name, date and place of birth, and parents' names. If the document is not in English, it must be accompanied by a certified English translation. A certified translation means the translator has certified that the translation is accurate and that they are competent to translate from the foreign language into English. Using a Certified Acceptance Agent can simplify this document verification process significantly, as they can review your documents and submit them on your behalf.
Processing Times for ITIN Retrieval and Application
If you are requesting your ITIN from past tax returns, the time it takes depends on your ability to access those records. If you have your own copies, it's immediate. If you need to obtain them from a tax preparer or software provider, it could take a few days to a few weeks depending on their record-keeping policies.
Requesting an ITIN letter from the IRS typically takes the IRS 60 days or more to process. This timeframe can fluctuate based on the IRS's workload and the complexity of your request. It is advisable to initiate this request well in advance of any tax deadlines.
For new ITIN applications submitted via Form W-7, the processing times also vary. If you apply directly to the IRS by mail, it can take 7 to 11 weeks, especially during peak tax season (January to April). Applications submitted through a Certified Acceptance Agent are generally processed faster, often within 4 to 6 weeks, as CAAs are trained to submit applications correctly, reducing errors that can cause delays. The IRS may also expedite processing in cases of urgent need, such as when required to prevent significant financial loss.
It's important to note that these are estimated processing times, and the IRS may experience delays due to various factors, including legislative changes, system upgrades, or unforeseen events. Always check the current IRS processing times for Form W-7 applications on the IRS website for the most up-to-date information. For individuals planning to establish a U.S. business, obtaining an ITIN is often a precursor to securing an Employer Identification Number (EIN), which can be applied for using Form SS-4. Likewise, setting up a U.S. LLC is a common step for foreign nationals looking to conduct business in the United States.
Common Mistakes When Trying to Find or Get an ITIN
Several common mistakes can hinder your ability to find or obtain your ITIN. One of the most frequent errors is not keeping accurate records of your tax filings. Many individuals misplace or discard copies of their tax returns, making it difficult to retrieve their ITIN later. It is essential to maintain organized tax records for at least three years after filing, as this is the general period for IRS audits.
Another common mistake is not understanding the difference between an ITIN and an EIN. An ITIN is for individuals, while an EIN is for businesses. Applying for the wrong number can lead to significant processing delays and complications. If you are forming a U.S. LLC, you will likely need an EIN for business operations, distinct from your personal ITIN.
When applying for a new ITIN, a frequent error is submitting incomplete or incorrect documentation. Missing identification, improperly certified translations, or failure to provide all required fields on Form W-7 can lead to the rejection of your application. Some applicants also mistakenly believe they can apply for an ITIN and an EIN simultaneously using the same forms, which is incorrect. The processes and forms for each are distinct.
Finally, attempting to use a Social Security number (SSN) when you are only eligible for an ITIN, or vice versa, is a critical error. ITINs are specifically for those not eligible for an SSN. If you obtain an SSN after receiving an ITIN, you should notify the IRS and transition to using your SSN for all tax purposes. Failure to do so can create duplicate taxpayer records.
What Happens After You Obtain or Retrieve Your ITIN
Once you have successfully found or obtained your ITIN, it becomes your permanent tax identification number for all dealings with the IRS. You will use this number on all tax returns you file, including Form 1040-NR if you have U.S. source income, or Form 5472 if you are the sole owner of a U.S. business entity like a disregarded U.S. LLC.
Your ITIN may also be required for other financial activities. For instance, opening a U.S. bank account often requires a U.S. taxpayer identification number, which can be your ITIN if you do not have an SSN. Several U.S. banks and financial institutions, such as Mercury, Relay, or Brex, may require an ITIN or an EIN to open accounts for non-residents or foreign-owned businesses.
ITINs do not expire, but they do need to be renewed if they have not been used on a federal tax return for three consecutive tax years. The IRS also periodically requires certain ITINs to be renewed, particularly those with middle digits of 70-88. If your ITIN requires renewal, the IRS will typically send you a notice, such as CP-565 (Notice of ITIN Assignment), or other communications to inform you. You will need to submit Form W-7 again with updated identification documents to renew it. Failure to renew an ITIN when required can lead to delays in tax processing and potential penalties.
Seeking Assistance for ITIN Matters
Navigating the complexities of U.S. tax identification numbers can be challenging, especially for individuals unfamiliar with the IRS system. If you are having difficulty locating your ITIN, applying for a new one, or understanding your tax obligations, several avenues for assistance are available.
As mentioned earlier, Certified Acceptance Agents (CAAs) play a vital role. These individuals or organizations are authorized by the IRS to assist taxpayers in applying for ITINs. They can help verify your identification documents, complete Form W-7, and submit the application to the IRS. Using a CAA can streamline the process and reduce the chances of errors. itin.net partners with CAAs to offer assistance with the ITIN application process. You can find more information on how to get help by visiting our contact page.
For more complex tax situations, or if you are unsure about your tax filing requirements in the U.S., it is highly recommended to consult with a qualified tax professional. This could be a Certified Public Accountant (CPA) or an Enrolled Agent (EA) who specializes in international tax matters. They can provide personalized advice based on your specific circumstances, help you prepare your tax returns, and ensure you are compliant with all IRS regulations. For general information and guidance on various tax topics, our blog offers a range of articles. For broader questions about ITINs and related services, our Q&A index provides further resources.
Remember, the IRS provides resources for taxpayers, including publications and online tools, but professional guidance is often invaluable for ensuring accuracy and compliance. The information provided here is for general informational purposes and does not constitute tax advice. For personalized advice, consult a qualified tax professional.