If you prefer to receive them in Spanish, submit Form W-7(SP). To get an SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you’re eligible does an expense appear on the balance sheet to get an SSN, go to SSA.gov or contact a Social Security Administration (SSA) office. The ITIN may not be required for an electing small business trust (ESBT) election.

If you don’t want to take the risk of mailing important original documents, or if you will need them within 14 weeks of applying, it is better to use one of the in-person methods of applying for an ITIN. Only reasons the reasons listed fulfill the eligibility requirements for submitting an ITIN application. ITIN applications are required to be submitted as a package with additional documents in order to be approved. And it’s just not documentation that will suffice for the ITIN application. Sometimes people use wrong documentation for the wrong exception category.

W-7 Form Parts (

If you never had an ITIN or an IRSN, or if you don’t know your ITIN or IRSN, check the No/Don’t know box. Nonresident alien required to get an ITIN to claim tax treaty benefit. You can also apply through one of the two types of acceptance agents authorized by the IRS.

An AA will need to submit original documentation or certified copies of the documentation from the issuing agency to the IRS for all applicants. If Form W-7 is submitted to claim the AOTC, then an attached tax return and Form 8863 that list the applicant are required. Dependent applicants must be qualifying children or qualifying relatives of the taxpayer who claims the AOTC. An ITIN may be assigned to an alien dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or dependent care credit (claimed on Form 2441).

  • It takes up to seven weeks for the IRS to issue a new ITIN or 14 weeks for applications by mail.
  • For accountants, the Preparer Tax Identification Number (PTIN) is used in tax preparation services, making those documents another reference point.
  • So those are the documentation requirements for the ITIN application.
  • ITINs with middle digits (the fourth and fifth positions) “70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,” “83,” “84,” “85,” “86,” “87,”or “88” have expired.
  • Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS.

While the ITIN application or renewal process can be done with any of our tax pros, using a Certified Acceptance Agent (CAA) makes the process a bit easier. With this service, offered at certain participating offices, the CAA will verify your supporting documents90Go to disclaimer for more details. And, because they’re verified on-site, your original documents may not need to be mailed to the IRS. Our CAA will submit copies of these documents, along with your ITIN application or renewal, to the IRS for you. Ask your tax professional if a CAA is available at your H&R Block location.

You would’ve been issued this number if you filed a U.S. federal tax return and didn’t have an SSN. This IRSN will appear on any correspondence the IRS sent you concerning that return. If you’re filing an application for an extension of time to file using Form 4868, or making an estimated tax payment using Form 1040-ES or Form 1040-ES (NR), don’t file Form W-7 with those forms.

These documents will be considered current only if their expiration date hasn’t passed prior to the date the Form W-7 is submitted. The following individuals are eligible to complete Form W-7. An ITIN doesn’t entitle you to social security benefits and doesn’t change your immigration status or your right to work in the United States. The passport isn’t a stand-alone document for certain dependents if no date of entry into the United States is present. For more information see Allowable Tax Benefits in the Instructions for Form W-7PDF.

Determine Your Reason For Applying

Certain nonresident aliens must get an ITIN to claim certain tax treaty benefits even if they don’t have to file a U.S. federal tax return. If you check this box to claim the benefits of a U.S. income tax treaty with a foreign country, also check box h. On the dotted line next to box h, enter the appropriate designation for Exception 1 or 2, whichever applies (see Exception 1 and Exception 2, later). Identify the exception by its number, alpha subsection, and category under which you’re applying (for example, enter “Exception 1d-Pension Income” or “Exception 2d-Gambling Winnings”). Also, enter the name of the treaty country and treaty article number in the appropriate entry spaces below box h and attach the documents required under whichever exception applies.

Go ahead and simply click the link below to get started. Federal Income Tax Return, then there are 5 “Exception Categories” you could possibly qualify for in order for you to get your ITIN. Most times, non-US citizens and Non-Residents don’t know how to get these documentation right. Now, if you cannot provide a US Federal Tax Return with your ITIN application, then the IRS has five ITIN exception categories. So it’s really interesting how that one little, small form, which everyone thinks is so simple to apply for an ITIN with, can cause so many errors. Today we’re discussing the misunderstandings about the ITIN documentation you need to apply for one.

– CAAs can handle the ITIN application process.

We hope it shed some light on the documentation portion of the ITIN application process. So you really got to make sure that you take your time to get these in correctly. And I recommend working with an IRS certifying acceptance agent, because it will really save you some time in that regard.

What Is An ITIN? All You Need To Know

It takes up to seven weeks for the IRS to issue a new ITIN or 14 weeks for applications by mail. The IRS requires you to mail in your original documents to complete this process. Form W-7, along with original documents, can be sent from out of the country. Additional supporting documentation required depends on the reason for the application.

Apply for New ITIN with Acceptance Agent

Individuals filing tax returns using an ITIN aren’t eligible for the earned income credit (EIC). Also, a child who has an ITIN can’t be claimed as a qualifying child for purposes of the EIC. Also, for tax years 2018 through 2025, a child who has an ITIN can’t be claimed as a qualifying child for purposes of the child tax credit and the additional child tax credit. For more information, see Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents, and its instructions. If an ITIN is applied for on or before the due date of a return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return. See the instructions for your U.S. federal tax return for more information.

One of the requirements for the ITIN application is to have proof of your identification. For this part of the process, you will need to have internet access. You will also need to use a device that has a camera such as a smart phone, tablet, or webcam on your computer or laptop. If you don’t have access to the internet, or if we are not able to meet with you in person, then we will not be able to help you apply for the ITIN. The first part of the W-7 asks if the applicant is applying for a new ITIN or renewing an existing ITIN. And once your order form is completed, we’ll go ahead and we’ll get started working with you on your ITIN application paperwork and work with you on your case.