Gokce Tandogdu
ITIN Specialist, itin.net
You can obtain an Individual Taxpayer Identification Number (ITIN) by applying directly to the IRS or through an authorized Certified Acceptance Agent (CAA). The process involves submitting a completed IRS Form W-7, Proof of Identity, and Foreign Status documents, along with a U.S. federal income tax return (or an exception documentation). Understanding how to learn your ITIN number is the first step for many non-residents needing to comply with U.S. tax obligations or engage in U.S. financial activities.
Who Needs an ITIN?
An ITIN is issued by the Internal Revenue Service (IRS) to individuals who are neither U.S. citizens nor U.S. resident aliens but require a U.S. taxpayer identification number. This includes:
- Non-resident aliens who need to file a U.S. tax return (e.g., to claim treaty benefits or a refund).
- U.S. resident aliens (based on days present in the U.S.) who are not eligible for a Social Security number (SSN).
- Dependents or spouses of U.S. citizens or resident aliens who do not qualify for an SSN.
- Individuals filing a U.S. tax return under a tax treaty.
- Individuals who have a U.S. tax obligation but are not eligible for an SSN (e.g., foreign students on F or J visas not seeking employment).
An ITIN is not an employment authorization document and does not make an individual eligible for Social Security benefits. If you are eligible for an SSN, you must apply for one through the Social Security Administration.
What Documents Are Required for an ITIN Application?
To apply for an ITIN using Form W-7, you must provide several key documents. The IRS requires proof of your identity and foreign status. You have two primary options for submitting these documents:
- Mail Original Documents to the IRS: You can mail your Form W-7, your original tax return, and original or certified copies of your Proof of Identity and Foreign Status documents to the IRS address listed in the Form W-7 instructions. The IRS will verify your documents and return them to you, typically within 60 days. This can be a lengthy process, and you risk losing original documents during transit.
- Apply Through a Certified Acceptance Agent (CAA): A CAA is an individual or entity authorized by the IRS to help taxpayers apply for ITINs. CAAs can review your application and verify your original identity and foreign status documents on your behalf. This means you do not have to mail your original documents to the IRS; the CAA will send a certified copy of your documentation with your application. Using a CAA can expedite the process and provide peace of mind, as you retain your original documents. itin.net is an ITIN application service that can assist you in this process.
Identity and Foreign Status Documents
The IRS requires one original or certified copy of a document that proves both your identity and your foreign status. If you cannot provide a single document that meets both requirements, you must provide one document for identity and one for foreign status. The accepted documents are:
- U.S. Consular Report of Birth Abroad
- Foreign Birth Certificate (with English translation if not in English)
- National Identity Card (must contain name, photograph, address, date of birth, and expiration date)
- U.S. Driver's License
- Foreign Driver's License
- Foreign Military Identification Card
- U.S. Military Identification Card
- Foreign Voter's Registration Card
- Civilan Indian Tribal Cards (U.S.)
- Visa
- U.S. State-issued Driver's License
- U.S. Identification Card Issued by State or Local Government
- Foreign and U.S. Passports (most commonly used and recommended)
If your passport does not show your name, or your birth certificate does not show your photo, you will need a second document to prove identity. For example, if you submit a foreign birth certificate, you would also need a document with your photograph, such as a passport or national identity card.
How to Apply for an ITIN: Step-by-Step
Applying for an ITIN involves several distinct steps, whether you choose to apply directly with the IRS or through a CAA. The core of the application is Form W-7, Application for IRS Individual Taxpayer Identification Number.
Step 1: Determine Eligibility and Gather Documents
Before you begin, confirm that you need an ITIN and are not eligible for an SSN. If you are eligible for an SSN, you must apply for that first. If not, gather your proof of identity and proof of foreign status documents. Ensure these documents are either originals or certified copies from the issuing agency. If they are not in English, you must also provide a certified English translation.
Step 2: Complete Form W-7
Fill out Form W-7 completely and accurately. You will need to provide personal information such as your name, address, date of birth, and country of citizenship. Crucially, you must indicate the reason for applying for an ITIN. Common reasons include filing a U.S. tax return (claiming treaty benefits, refund, etc.) or being a dependent. You will also need to include your U.S. federal income tax return with your Form W-7 application, unless you qualify for an exception.
Step 3: Complete Your U.S. Tax Return (if applicable)
For most applicants, Form W-7 must be submitted with a valid U.S. federal income tax return for the year you are claiming an IRS exception or for which you owe tax. This return must be filed by the tax deadline or within a specific timeframe as outlined by the IRS. If you are applying for an ITIN solely to claim treaty benefits or to obtain a refund of overwithheld tax, you can attach your tax return and Form W-7 to the IRS service center. If you are not required to file a tax return, you may be able to use an exception listed in the Form W-7 instructions, such as applying for an ITIN to meet U.S. business requirements.
Step 4: Submit Your Application
Choose your submission method:
- Mail to IRS: Send your completed Form W-7, your tax return, and your original or certified copies of identity/foreign status documents to the IRS address specified in the Form W-7 instructions. Be prepared for the IRS to hold your original documents for up to 60 days.
- Through a CAA: Locate an authorized CAA. This could be an individual tax preparer, an accountant, or an organization. Provide your Form W-7, tax return (if applicable), and your original identity and foreign status documents to the CAA. The CAA will verify your documents, certify copies, and submit the application package to the IRS on your behalf. This method allows you to keep your original documents.
- In Person at an IRS Taxpayer Assistance Center (TAC): Some IRS TACs offer ITIN application services by appointment. You must bring your original documents or certified copies. Availability varies by location, and appointments can be difficult to secure.
Processing Times and Costs
There is no fee to apply for an ITIN directly from the IRS. However, if you use a Certified Acceptance Agent (CAA), they may charge a service fee for their assistance. These fees vary by agent.
IRS Processing Times:
- Standard Processing: Once the IRS receives your complete Form W-7 package, it typically takes 7 to 11 weeks to process. This timeframe can fluctuate based on the volume of applications the IRS receives.
- Processing with CAAs: Applications submitted through CAAs may experience slightly faster processing, as the agents are trained to ensure applications are complete and accurate, reducing the chance of delays due to errors. However, the IRS still dictates the final processing time.
What to Expect After Submission:
- If your application is approved, you will receive an official ITIN assignment letter from the IRS, often referred to as CP-565. Your ITIN will be a nine-digit number, starting with the number 9, and formatted like 9XX-XX-XXXX.
- If your application is incomplete or rejected, the IRS will send you a notice explaining the deficiencies, typically a CP-48 notice. You will have the opportunity to correct the errors and resubmit your application.
Common Mistakes to Avoid
Applying for an ITIN can be straightforward, but several common pitfalls can cause delays or rejections. Being aware of these can significantly smooth the process of learning how to get your ITIN number.
- Incomplete Form W-7: Ensure all fields are accurately completed. Missing information, especially the reason for applying or your signature, will lead to rejection.
- Incorrect or Missing Tax Return: For most applications, a valid U.S. federal income tax return must be included. Ensure it is signed and dated. If you are claiming treaty benefits or a refund, make sure the relevant forms and schedules are correctly attached and completed.
- Improper Documentation: Using expired identification, documents that do not prove both identity and foreign status, or photocopies instead of certified copies (unless applying through a CAA who certifies them) are common errors. Ensure your documents meet the IRS requirements detailed in the Form W-7 instructions.
- Not Applying for an SSN First (If Eligible): The IRS will reject your Form W-7 if you are eligible for an SSN but have not applied for one. You must obtain an SSN if you are authorized to work in the U.S. and meet SSN eligibility requirements.
- Mailing Original Documents Unnecessarily: If you are uncomfortable mailing original passports or birth certificates, use a CAA. While the IRS states they will return originals, many applicants prefer the security of having a CAA verify their documents.
ITIN Renewal and Updates
ITINs do not expire. However, the IRS requires individuals to renew their ITINs if they have not filed a U.S. federal tax return for three consecutive tax years. Additionally, if your name or other identifying information changes, you may need to update your ITIN with the IRS by filing Form W-7(R), specifically for renewals and updates.
When Renewal is Required:
- If you do not file a U.S. federal tax return for three consecutive years (e.g., 2021, 2022, 2023), your ITIN will become inactive at the start of the following year (2024).
- If your ITIN becomes inactive and you need it to file a tax return, you must reapply by submitting Form W-7 and required documentation, along with your tax return.
Updating Information:
- If your legal name changes (e.g., due to marriage), you must file Form W-7(R) to update your ITIN. You will need to submit documentation supporting the name change.
- Other changes, like a change in your address, do not require an ITIN update but should be communicated to the IRS when you file your tax return.
When to Seek Professional Help
While the ITIN application process is designed to be manageable, complex situations may warrant professional assistance. If you fall into any of these categories, consulting a qualified tax professional or a CAA is advisable:
- Complex Tax Situations: If your U.S. tax obligations involve foreign income, U.S. business ownership (like a U.S. LLC requiring Form 5472 filings), or claiming intricate tax treaty benefits, a professional can ensure accuracy.
- Uncertainty About Eligibility: If you are unsure whether you need an ITIN or an SSN, or if you qualify for specific exceptions on Form W-7.
- Difficulty Gathering Documents: If you are having trouble obtaining required identity or foreign status documents, a professional might offer alternative solutions or guidance.
- Business Planning: Many non-residents seeking an ITIN are also planning to establish a U.S. business, open a U.S. bank account, or obtain an Employer Identification Number (EIN). Professionals can guide you through these interconnected steps, ensuring compliance from the outset. For instance, opening a U.S. bank account with providers like Mercury, Relay, or Brex often requires an ITIN or EIN.
Seeking help from a CAA not only aids in the ITIN application but can also streamline the process for obtaining an EIN via Form SS-4 or forming a U.S. LLC. These services are often interconnected for non-residents looking to conduct business in the U.S. You can learn more about the ITIN specialist at itin.net on our about page or contact us for assistance.