These numbers only exist for federal tax reporting purposes. An Individual Taxpayer Identification Number is a tax processing number issued by the IRS. 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. Anyone who needs to file a U.S. tax return can get an ITIN, regardless of their U.S. immigration status. Like Social Security numbers, the ITIN is also nine digits long.

If you’re a qualifying non-resident or a resident alien (green card holder), you, your spouse, and your dependents can receive an ITIN. ITINs can expire if they’re not used on a federal tax return at least once every three years. When you open a checking account or a savings account, you’ll need to verify your identity.

1. Like Social Security numbers, the ITIN is also nine digits long.
2. This will ensure the tax return is not processed again as an original.
3. You may also choose to submit certified copies from the issuing agency instead.
4. When you open a checking account or a savings account, you’ll need to verify your identity.

Q17: How long will the return be delayed in processing, if it’s filed with an expired ITIN?

If you want to check the status of your ITIN application, you can call the IRS numbers listed above. They might be used to file taxes, receive Social Security benefits, apply for credit or loans, open a bank account, and receive other government benefits. 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. 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.

What are taxes?

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 a comprehensive IRS tax guide with FAQs and links to the proper tax forms. You may be able to request a certified copy of documents at an embassy or consulate. However, services payroll tax may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information. At Expat CPA, we specialize in helping non-residents, US citizens and expats remain compliant with the latest IRS tax codes. In addition to dedicated support for W-7 form instruction, we can also help you determine your expat eligibility for Social Security and other federal benefits.

How to Get an ITIN Number for Non-Resident Aliens

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 suspense account follow tax laws and file federal tax returns.

You can do this with an SSN or an ITIN, but some banks will also accept other forms of ID. These might include a passport number or other government-issued ID number. 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. You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions.

To prevent delays, make sure you’ve provided the correct information and sent all the required supporting documentation. Incomplete or incorrect applications may take longer to process. You can apply for an ITIN any time during the year 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.

The Form 2441 must statement of partnership income instructions for recipient be attached to Form W-7 along with the U.S. federal tax return. Assuming you qualify for an Individual Taxpayer Identification Number (and you follow the W-7 form instructions correctly), you should receive an ITIN within seven weeks. But due to potential processing delays, it’s advisable that you add some extra wiggle room. This is especially true if you’re mailing your ITIN application to the U.S. from overseas as an expat or non-resident. 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.

To find a local CAA in your area, you can visit Acceptance Agent Program. CAAs can authenticate all the identification documents for the primary and secondary applicant. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS. A Social Security number is only issued for citizens and qualifying resident aliens, such as green card holders. This number keeps track of the years you’ve worked in the U.S. and your lifetime earnings.

You may also need to send or present proof of identity and foreign status documents along with your W-7 form. So it’s a good idea to find out what you need before applying. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. Dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents.