You will receive a letter from the IRS assigning your tax identification number usually within seven model subscription agreement 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. After you get your relevant documents certified, you can send your application to the IRS, accompanied by a signed W-7 form (also known as ‘Application for IRS Individual Tax Identification Number’). A taxpayer whose ITIN has been deactivated and needs to file a U.S. return can reapply using Form W-7, Application for IRS Individual Taxpayer Identification Number. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs.

What documents do nonresidents need when applying for an ITIN?

The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code. A taxpayer who was experiencing a family emergency and needed to travel out of the country with his… Acceptance Agents (AAs) and Certifying Acceptance Agents (CAAs) can help you complete applications. See IRS.gov – ITIN Updated Procedures Frequently Asked Questions. Sprintax can make things much easier for you.Check out my blog posts and feel free to ask me any questions.

I’m applying for an ITIN while filing my nonresident tax return. What should I do?

However, some nonresidents that have earned taxable US income but are not eligible for a SSN will likely need to apply for what is known as an Individual Taxpayer Identification Number (ITIN). When sitting down to file taxes, one of the first items every taxpayer requires is your TIN (Taxpayer Identification Number). For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF.

Forms & Instructions

The usual waiting time for your ITIN to be processed outside of peak times (January to April) is six to eight weeks however it will depend on when you apply. The IRS will accept documents issued within 12 months of the application if no expiration date is normally available. Your school will bookkeeping questions typically have an officer who is responsible for certifying copies of your documents (such as passport, visa, i-20/DS-2019).

You can apply for an ITIN any time during the year can you change the fiscal year-end for your small business when you have a filing or reporting requirement. 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.

1. If you are in your home country outside of the US then this may be trickier as usually your responsible officer at your school can certify copies of your identification documents.
2. If you’re required to file a tax return and aren’t eligible for a Social Security number, you need to apply for an ITIN (See the What should I do? section, above).
3. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent.
4. Firstly, you will need to complete and sign Form W-7 as part of the ITIN application.
5. That way, you won’t have to mail your originals or copies certified by the issuing agency.

LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. You will usually file an ITIN application, Form W-7, Application for IRS Individual Taxpayer Identification Number, with your first tax return, which you must file as a paper return, not electronically. All the exceptions are listed in the ITIN application instructions.

Individual taxpayer identification number

This will prevent you from having to mail your proof of identity and foreign status documents. Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system.