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. 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.
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Remember, you’ll also have to attach a valid federal income tax return to your application to demonstrate to the IRS your tax-related reason for requesting an ITIN. Exceptions to this will be outlined in the form’s instructions. 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).
In addition, Certified Acceptance Agents can be engaged for personalized assistance during the ITIN application process. They have a deep understanding of the process and can provide guidance at each step, making the application process simpler. 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. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. The information provided herein is for general informational purposes only and should not be considered professional advice.
The staff can help you complete an application and will submit it for processing. 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. 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. If you are submitting proof of your foreign status, it could be your foreign passport or national identification card with a photo, name, and foreign address.
Get an Individual Taxpayer Identification Number (ITIN) to file your tax return
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. 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. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement.
More In Forms and Instructions
- Proposed regulations permitting the IRS to shorten third-party notice requirements in certain circum…
- They review the applicant’s documentation and forward the completed Form W-7 to IRS for processing.
- In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions.
- This allows you to avoid mailing your original documents, or certified copies, to the IRS.
- You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status.
If you qualify for our assistance, which is always free, we will do everything possible to help you. A current passport would meet all these requirements and is the only document you can submit on its own. 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.
Forms & Instructions
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. 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. Failure to respond to the IRS letter may result zero based budgeting in a procedural assessment of tax by the IRS against the foreign entity.
You can mail the W-7 and documentation to the address in the Form W-7 Instructions. 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. They don’t entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits.
