Gokce Tandogdu
ITIN Specialist, itin.net
If you lost your ITIN, you can get it again by contacting the IRS directly or by reapplying for a new one using Form W-7, Application for IRS Individual Taxpayer Identification Number. The IRS does not issue replacement ITIN assignment letters or ITIN confirmation letters. Your ITIN is permanently assigned to you and does not change. If you need your ITIN for tax filing purposes and cannot locate it, the IRS provides two primary methods for you to retrieve or re-establish your ITIN.
Retrieving Your Lost ITIN from the IRS
The most direct way to recover a lost ITIN is by contacting the IRS directly. This process can be initiated by phone or by mail. It is important to understand that the IRS will not simply send you a letter with your ITIN. Instead, they will verify your identity and then provide the number to you through a secure process. This is to protect your sensitive tax information from potential identity theft. If you are trying to find out "i lost my itin number how can i get it again?", direct IRS contact is often the quickest route if you have the supporting documentation readily available.
Contacting the IRS by Phone
You can call the IRS ITIN line at 800-908-9474 (toll-free) from within the United States. If you are calling from outside the United States, you can use one of the IRS international taxpayer service numbers. Be prepared to answer security questions to verify your identity. This typically includes information from a previous tax return, such as your filing status, dependents' names and SSNs (if applicable), and other personal details. The IRS representative will use this information to locate your ITIN in their system. This method is generally faster than postal mail, but wait times on the phone can be significant, especially during peak tax seasons.
Contacting the IRS by Mail
Alternatively, you can request your ITIN by mail. You will need to submit a written request that includes your full name, address, and a Form W-9, Request for Taxpayer Identification Number and Certification. You must also include a copy of your Form W-7 application if you are applying for a new ITIN, or a copy of a previously filed tax return if you are trying to retrieve an existing ITIN. Mail your request to the following address:
Internal Revenue Service Austin, TX 73301-0009 Attn: ITIN Operation
This method can take several weeks for the IRS to process, so it is less immediate than calling. Ensure that all information provided is accurate and that you include a copy of a valid identification document as required by the IRS.
Reapplying for a New ITIN
If you cannot retrieve your lost ITIN through direct contact, or if you prefer to go through the application process again, you can apply for a new ITIN. This involves completing Form W-7 again. The process for reapplying is similar to your initial application. You will need to provide proof of your foreign status and identity. You can submit your application directly to the IRS or through a / Certified Acceptance Agent (CAA).
Required Documentation for Reapplication
When reapplying for an ITIN, you must submit Form W-7 along with original or certified copies of your identification documents and proof of foreign status. Acceptable identification documents include:
- Passport: This is the preferred document as it proves both identity and nationality.
- National Identity Card: A government-issued identification card showing name, photograph, address, date of birth, and expiration date.
- U.S. Driver's License: A valid driver's license issued by a U.S. state or the District of Columbia.
- Civil Birth Certificate: For dependents under 18 years of age.
- Foreign Driver's License: A valid driver's license issued by a foreign government.
- Foreign Military Identification Card: A military identification card issued by the foreign country.
- Visa: A valid visa issued by the U.S. Department of State.
- National Health Insurance Card/Medical Records: For dependents under 18 years of age, if available.
- Foreign Voter's Registration Card: A registration card issued by the foreign country.
If you do not have an original document, you can obtain certified copies from the issuing agency. The IRS may also accept certified copies from a / Certified Acceptance Agent (CAA) or a passport/consular document that has been notarized by the issuing agency.
Filing Your Application with a / Certified Acceptance Agent (CAA)
Applying through a / Certified Acceptance Agent (CAA) can simplify the process. CAAs are individuals or entities authorized by the IRS to assist taxpayers in obtaining ITINs. They can review your documentation, verify your identity, and forward your Form W-7 application to the IRS on your behalf. A significant advantage of using a CAA is that they can often verify your original identification documents and return them to you on the same day, eliminating the need to mail them to the IRS. This can significantly speed up the process and reduce the risk of losing your original documents.
Filing Directly with the IRS
If you choose to apply directly with the IRS, you have two options: mail-in or in-person at a Taxpayer Assistance Center (TAC). Mailing your application requires sending your Form W-7, along with original or certified copies of your identification documents, to the ITIN Operation address in Austin, Texas. This process can take 60-120 days. Visiting a TAC requires an appointment and you must bring your original documents for verification. Not all TACs are equipped to process ITIN applications, so it's crucial to verify this capability when scheduling your appointment.
When You Need Your ITIN
An ITIN is required for individuals who need a U.S. taxpayer identification number but do not have and are not eligible for a Social Security number (SSN). This includes non-resident aliens who must file a U.S. tax return, individuals claiming tax treaty benefits, and dependents or spouses of U.S. citizens/resident aliens. Common scenarios where you might realize you've lost your ITIN include:
- Preparing your annual U.S. tax return (e.g., Form 1040-NR): Without your ITIN, you cannot e-file your return, and paper filing may lead to processing delays or rejections.
- Opening a U.S. bank account: Many U.S. financial institutions require an ITIN to open an account for non-residents. This is particularly relevant if you are establishing a /llc and need to open a /bank-account.
- Applying for a U.S. mortgage or other loans: Lenders often require an ITIN to assess creditworthiness.
- Establishing a U.S. business entity: While an EIN (Employer Identification Number) is typically used for businesses, an ITIN may be needed for the individual owners or partners in certain situations, especially when forming a /llc or needing an Employer Identification Number (EIN) via /ein.
- Claiming tax treaty benefits: If you are eligible for reduced tax withholding under a U.S. tax treaty, you will need your ITIN to claim these benefits on forms like Form 1040-NR or Form 8833.
Processing Times and Costs
The IRS does not charge a fee to apply for an ITIN. However, if you use a / Certified Acceptance Agent (CAA) or a tax preparer, they may charge a fee for their services. The IRS processing times for ITIN applications can vary significantly. Currently, processing can take anywhere from 7 to 14 weeks if applying by mail directly to the IRS, or up to 11 weeks if applying through a CAA. These times are estimates and can be longer during peak tax seasons or due to internal IRS processing backlogs. When you contact the IRS by phone to retrieve your ITIN, the information may be provided more quickly, often within minutes, once your identity is verified.
Common Mistakes When Retrieving or Reapplying
Several common mistakes can cause delays or rejections when trying to get your lost ITIN again:
- Incomplete Application: Failing to fill out all sections of Form W-7 accurately or omitting required information. Ensure all fields are completed, including your foreign address.
- Invalid Identification Documents: Submitting expired documents, photocopies instead of originals or certified copies, or documents that do not meet IRS requirements. Remember, a passport is the most widely accepted document.
- Incorrect Mailing Address: Sending your application to the wrong IRS address or not ensuring your return address is correct, which can lead to lost mail.
- Not Including Proof of Foreign Status: Forgetting to include documentation that proves you are not a U.S. citizen or eligible for an SSN.
- Failure to Verify CAA Status: Using a "CAA" that is not officially authorized by the IRS, which can invalidate your application.
- Not Responding to IRS Inquiries: If the IRS requests additional information, failing to respond promptly can lead to your application being closed.
What Happens After You Get Your ITIN
Once you have successfully retrieved or reapplied for your ITIN, you can use it for all your U.S. tax-related purposes. Remember that an ITIN is for tax purposes only and does not authorize you to work in the United States or provide eligibility for Social Security benefits. It is crucial to keep your ITIN information secure and readily accessible. If you have a U.S. business, such as a /llc, and obtained an EIN, ensure both your ITIN and EIN are correctly reported on all relevant tax forms. If you file a U.S. tax return, you will typically receive a CP575 notice from the IRS confirming your ITIN. This notice is important documentation, so keep it in a safe place. If you need to renew your ITIN (ITINs expire if not used on a federal tax return for three consecutive years), you will follow a similar process to reapplying for a new one.
How to Get Help
Navigating IRS procedures can be complex, especially when dealing with lost or missing documentation. If you are finding it challenging to retrieve your ITIN or are unsure about the reapplication process, several resources are available. You can always contact the IRS directly via phone or mail as outlined above. For a more guided experience and to avoid mailing original documents, consider working with a / Certified Acceptance Agent (CAA). These agents are trained to assist with the ITIN application process and can help ensure your application is complete and accurate. For complex tax situations, or if you are establishing significant U.S. business interests, consulting with a qualified tax professional or an immigration attorney is highly recommended. They can provide personalized advice based on your specific circumstances. You can also find more information and resources on our /qa pages.