ITINs
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What is an Individual Taxpayer Identification Number? (ITIN)
An ITIN is a number issued by the IRS to foreign nationals who do not qualify for a Social Security number, but who are required to file a U.S. tax return, or are claimed as a dependent on a U.S. tax return. You and any dependents claimed on your tax return must have either a Social Security number or an ITIN, or your tax return will not be accepted by the IRS.
You might need an ITIN if you do not qualify for a Social Security number and are one of the following:
- A nonresident alien who is required to file a U.S. tax return
- A U.S. resident alien who is required to file a U.S. tax return
- A dependent or spouse of a U.S. citizen or resident alien
- A dependent or spouse of a nonresident alien visa holder
- A nonresident alien claiming a tax treaty benefit
ITINs are issued regardless of immigration status. In fact, even an undocumented alien who earns income is required to file a tax return and can obtain an ITIN, as long as proper identification documents are submitted. ITINs do not serve any purpose other than federal tax reporting. An ITIN does not:
- Authorize work in the US
- Provide eligibility for Social Security benefits
- Qualify a dependent for the Earned Income Tax Credit
If you are permitted to work in the United States, you should have a Social Security number. If you do not, get Form SS-5 (Application for a Social Security Card).
If our link does not work, you can call 1-800-TAX-FORM (1-800-829-3676), or your nearest social security office. Take the completed form and the required documentation to the nearest Social Security office, and they will issue you an SSN.
Current Procedures
The IRS is cautious about issuing ITINs, so an ITIN is not easy to get or to keep. Recent legislation has made the rules and procedures a little more cumbersome. To apply, Form W-7 (Application for IRS Individual Taxpayer Identification Number), must be attached to your individual income tax return.
You must also attach documentation to establish your identity and your foreign status/connection to a foreign country. A list of 13 documents that will satisfy these requirements is shown in the Instructions for Form W-7. The one standalone document that satisfies both identity and foreign status is a current U.S. passport. If you do not have a current U.S. passport, one of the other documents from the list must be provided to prove foreign status and an additional document must be provided to prove identity.
Exceptions to Tax Return Filing Requirement
There are limited exceptions to the requirement of submitting a completed tax return with your ITIN application. An exception is generally available if any of the following examples apply to you:
- Are the recipients of partnership income, interest income, annuity income, rental income, or other passive income that is subject to third-party withholding or covered by tax treaty benefits
- Claim the benefits of a U.S. income tax treaty with a foreign country and receive wages or other compensation; scholarships, fellowships, or grants; or gambling income; or you are receiving a taxable scholarship, fellowship, or grant income but not claiming the benefits of a tax treaty
- Have a home mortgage loan on real property you own in the United States that is subject to third-party reporting of mortgage interest
- Sold or exchanged real property located in the United States, which is subject to withholding by the buyer or transferee
- Have an IRS reporting requirement as a non-US representative of a foreign corporation who needs to obtain an ITIN to meet their e-filing requirements under TD 9363 and are submitting Form W-7 with Form 13350, Registration for e-services
An explanation of these five exceptions is in Instructions for Form W-7. You can also renew your ITIN and those of your spouse and dependents without filing a tax return.
Documentation Required
Only original documents or "certified" copies of the documents are accepted. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document, and contains an official stamped seal from the agency. Don't try to send a "notarized" copy. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal, assuring that the document is legitimate. These documents will not be accepted unless you are a U.S. citizen or resident member of the U.S. military and are submitting documentation for a dependent. The IRS promises to return original documents within 60 days. However, it's always very risky to send original documents.
There are ways to avoid sending original or certified documents through the mail:
- You can take your completed tax return and original or certified documents to a designated IRS Taxpayer Assistance Center. There, they will certify your documentation and forward your tax return to the IRS Service Center. Here is a list of Taxpayer Assistance Center Locations where in-person document review is provided
- If you are a nonresident alien student F, J, or M visa holder, present in the U.S. under the Student Exchange Visitors Program (SEVP), you, your spouse, and dependents can have your original IDs certified by a SEVP-approved institution. This can be done before filing a tax return if you will receive taxable scholarships, fellowships, or other grants
- You can work with a Certified Acceptance Agent, such as us (see How to Get An ITIN), who can certify your documentation.
How to Renew Your ITIN
If your ITIN has not been used on a federal tax return at least once in the last three years, it will no longer be valid for use on a tax return unless it is renewed. In addition, the IRS has a rolling renewal schedule for ITINs issued before 2013. If your ITIN has middle digits (the fourth and fifth digits) of 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, or 87 (example: 9XX-73-XXXX) it has already expired. ITINs with middle digits 88 will expire on December 31, 2020.
Additionally, ITINs with middle digits 90, 91, 92, 94, 95, 96, 97, 98, or 99, that were assigned before 2013 and have not already been renewed, will also expire at the end of 2020. However, all of these ITINs can still be renewed.
The Internal Revenue Service urges affected foreign national taxpayers to submit their renewal applications early to avoid refund delays next year. (IR 2019-118.)
If you have an expired ITIN and you don't renew it before filing your tax return, you could face a delay in your refund and may be ineligible for certain tax credits, such as the Child Tax Credit. Your ITIN must be renewed by the due date for filing your return to claim this credit. The IRS emphasizes that no action is needed by ITIN holders if they don't need to file a tax return next year.
To make this renewal effort easier and reduce paperwork, the IRS offers a family option for ITIN renewal. If any individual receives a renewal letter from the IRS, they can choose to renew the ITINs of all of their family members at the same time rather than doing them separately over several years. Family members include the tax filer, the spouse, and any dependents claimed on their tax return.
We Can Help - We Are Certified Acceptance Agents
We offer this service, so click here if you'd like to learn more. One advantage of working with us as CAAs is the free follow-up work we perform if the IRS has questions about your application.
Requirement For Dependents Whose Passports Do Not Have A Date Of Entry
The IRS will no longer accept passports that do not have a date of entry into the U.S. as a stand-alone identification document for dependents, other than dependents of military members overseas. Affected applicants will now be required to submit either U.S. medical records for dependents under age six or U.S. school records for dependents under age 18, along with the passport. Dependents aged 18 and over can submit a rental or bank statement or a utility bill listing the applicant's name and U.S. address, along with their passport.
More Information About ITINs
Here are some more sources of information to visit:
- The ITIN information page
- ITIN Expiration FAQs
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number