To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. 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. ITINs that have not been used on a tax return for Tax Year 2021, Tax Year 2022 or Tax Year 2023 will expire December 31, 2024.

Tax return requirement

All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. 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.

TURBOTAX DESKTOP DISCLAIMERS

Unlike other forms of ID, ITINs only have one purpose—tax filing and reporting. Having an ITIN number won’t make you eligible for benefits, such as Social Security or earned income credits that provide refunds to some low-income filers. If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated “N/A”. A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns.

How To Get an EIN

1. No matter which way you file, we guarantee 100% accuracy and your maximum refund.
2. PTINs help the IRS track tax return preparers and their compliance with current tax laws and regulations.
3. Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.
4. 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).

Unless you will not need to file an income tax return next year, you will likely need to renew your ITIN if you fit either of the above two categories. If you are not a U.S. citizen and do not have a Social Security number, learn how to get and use an Individual Taxpayer Identification Number (ITIN) to file a federal tax return. Janet Berry-Johnson, CPA, is a freelance writer with a background in accounting and income tax planning and preparation for individuals and small businesses. Janet has been nominated as a top Woman in Accounting by Practice Ignition and honored as a Top 100 Innovative Women in Tax by Canopy Tax.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception. An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Refer to Employer ID Numbers for more information.The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR PDF. The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice.

You should expect to hear back from the IRS about your approval status after no more than seven weeks — look for a letter in the mail with your ITIN when your application is approved. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. 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. 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. But those transaction account without SSNs—whether they’re individuals, businesses or other organizations—also need nine-digit numeric IDs that enable the IRS to keep track of their accounts. All features, services, support, prices, offers, terms and conditions are subject to change without notice.

Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs). They’ll review the W-7 and documentation before sending it to the IRS. Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant’s documentation and forward the completed Form W-7 to IRS for processing.