But if you’re a non-citizen, the Internal Revenue Service (IRS) still expects you to report taxes every year — for which you’ll need an Individual Taxpayer Identification Number (ITIN). And now that you know more about how ITINs work and who may need one, you might be curious to learn more about what taxes are, how to file taxes and what happens if you don’t pay your taxes. ITINs can also sometimes be used for other purposes, like applying for a credit card or opening a bank account.

The IRS has an online tool to determine if someone is eligible to receive an ITIN. Before using the tool, it’s a good idea to have some information on hand, like the reason you might need an ITIN and what type of visa—if any—you have. There’s also decision making framework a comprehensive IRS tax guide with FAQs and links to the proper tax forms.

What do I do if my name has changed since I received my ITIN?

ITIN holders must verify their identity through the video chat process and will need a valid email address, proof of ITIN, one primary document and one secondary document. As the name implies, an ITIN is a dedicated tax ID number that allows individuals to report their earnings, expenses and deductions to the IRS. These unique numbers are reserved for U.S. taxpayers who are unable to obtain a traditional Social Security number. Note, however, that having an ITIN doesn’t necessarily qualify one to work or reside in the United States.

How do I apply for an ITIN?

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Individual taxpayer identification number

If someone doesn’t meet the criteria of these two tests or has an option to override them, they’re generally considered a nonresident alien by the IRS. It’s also important to note that nonresident aliens claiming tax treaty benefits may also need an ITIN. If you must send original documents, you can send the IRS a prepaid express envelope with your application to have them returned faster. Taxpayers with an ITIN can complete the registration process to access their IRS online account, which provides balance due, payment history, payment plans, tax records, and more.

1. That way, you won’t have to mail your originals or copies certified by the issuing agency.
2. ITINs can expire if they’re not used on a federal tax return at least once every three years.
3. If you will need your original documents for any purpose within this processing timeframe, you may wish to apply in person at an IRS Taxpayer Assistance Center or CAA.
4. If you want to check the status of your ITIN application, you can call the IRS numbers listed above.

At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date. If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. ITINs can be renewed using the same W-7 form you used to apply for the number in the first place. If you want to check the status of your ITIN application, you can call the IRS numbers listed above. A certified copy is one that the original issuing agency provides, and certifies as an exact copy of the original, and contains an official stamped seal from the agency. Certifying Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents.

Plus, people might also be able to use ITINs instead of SSNs as part of banking and credit applications. According to the IRS, an alien is defined as someone who is neither a U.S. citizen nor a U.S. national. But the IRS breaks that group down even further into resident and nonresident aliens. And they all may need to get an ITIN so they can follow tax laws and file federal tax returns. You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status.

In addition, LITCs can provide information about taxpayer rights and the importance of bank reconciliation in internal control responsibilities in different languages for individuals who speak English as a second language. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights.

This interview will help you determine if you should file an application to receive an individual taxpayer identification number (ITIN). An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. If they can’t get an SSN, the IRS says spouses or dependents of nonresident or resident aliens also typically need ITINs. That’s because they might either have to file their own federal tax returns or be identified on the nonresident or resident tax returns. In lieu of sending original documentation, you may use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location.

And in some states, ITINs can be used to get a driver’s license. Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) what are t accounts definition and example of the Internal Revenue Code. To apply for or renew an ITIN, you’ll need to fill out IRS Form W-7. If your ITIN does expire, you’ll need to renew it using form W-7.