Even though the basic process for obtaining an ITIN is fairly straightforward, IRS forms are notoriously confusing for citizens and foreign nationals alike. Moreover, the steps for obtaining an ITIN become slightly more complex when reporting U.S. taxes while living abroad. You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete. 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.
How To Get An ITIN Number For Non-Residents & Expats
- We are taking every action to minimize delays, and we are processing requests in the order they were received.
- You can apply for an ITIN any time during the year when you have a filing or reporting requirement.
- If you’re a US citizen who regularly files taxes, you likely have a Social Security number.
- At Expat CPA, we specialize in helping non-residents, US citizens and expats remain compliant with the latest IRS tax codes.
For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. If you have or are eligible to obtain a social security number, you are not eligible for an ITIN. To learn about our professional expat tax preparation services, schedule a free consultation with us today. A tax preparer who is both an Enrolled Agent and a CPA (New Hampshire) very well aware of the tax situation of US citizens living abroad.
Q12: When an individual renews their ITIN will they retain the same ITIN or receive a new one?
Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. They don't entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits. 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. It’s important to note that if you are already in the United States, you may be able to apply for an ITIN at certain designated acceptance agent locations. Additionally, some third-party companies are authorized to assist with ITIN renewal, you can find more information on the IRS website.
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). The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. If an ITIN is not used on a federal tax return at least once in the last three consecutive years, it will expire. Additionally, ITINs that have the middle digits of 78 or 79 will expire at the end audit procedures for statistical sampling of inventory of 2021. It’s important to renew the ITIN in a timely manner to avoid any delays or complications when filing taxes or carrying out other tax-related transactions.
Original documents will be returned to the address on record after processing your application. We are taking every action to minimize delays, and we are processing requests in the order they were received. 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. You may also choose to submit certified copies from the issuing agency instead. Original documents you submit will be returned to you at the mailing address shown on your Form W-7.
Government information
It’s always recommended to check the latest version of the form and instructions in the official IRS website to make sure you have the most updated information. 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.
ITIN documentation frequently asked questions (FAQs)
Dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents.