Individuals who must furnish a US tax identification number but are not eligible to obtain the social security card are issued an Individual Taxpayer Identification Number (ITIN) by the IRS.
If you are a non-US resident and would like to apply for an ITIN, this guide will take you through the required steps and documents for an ITIN as a non-US resident.
What is an ITIN?
The Internal Revenue Service issues an ITIN. It has nine digits starting with “9” and ending with 70-88 in the fourth and fifth places of the number.
Any resident or nonresident alien can have a filing or reporting obligation in America under the Internal Revenue Code whether that person is lawfully in America or not. The aim is to give you a baffling sense of what it exactly means.
Why Do You Need an ITIN?
You need an ITIN if:
- You are unable to get a Social Security Number (SSN).
- You want to submit U.S. federal income tax returns.
- You are a non-resident alien who has to file a tax return for the U.S.A
- You are filing U.S.A taxes as a U.S.A resident alien (based on days present in the United States)
- Nonresident aliens dependents of U.S. citizens/Resident Aliens
- Dependents or spouses of Non-resident Alien Visa Holder
Having an ITIN allows one to comply with US tax laws and fulfill their US tax obligations despite being ineligible for SSN even making it possible to claim tax reduction treaty benefits if necessary.
Documents for an ITIN as a Non-US Resident
Several things must be included in your application packet when applying for an individual taxpayer identification number including;
Form W-7
This is the official application form used when applying for an Individual Taxpayer Identification Number (ITIN). You can download it from the IRS website. Fill it out correctly and carefully ensuring all information requested such as name, mailing address, and US visa details if applicable are included.
Correct Federal Income Tax Return
Include a valid federal income tax return along with Form W-7. There are some exceptions to this requirement, such as those listed in the Form W-7 Instructions under specific conditions. Some of these include instances when one is applying for tax treaty benefits and students on scholarships among others.
Documents Supporting the Application
You must attach either the original or certified copies from the issuing agency to prove your foreign status and identity and numerous other categories that may include 13 items which are:
- Passport (document only as proof of both identity and foreign status)
- National ID Card (must be current and show name, picture, address, date of birth, and expiration date)
- Driver License issued by any state within the U.S.A
- Driver License issued by a Foreign Country
- State Identification Card issued within the U.S.A
- Voter Registration Cards produced outside of America
- U.S. Military Identification Card
- Foreign Military Identification Card
- Visa Issued by Department of State
- Photographic USCIS ID (USCIS means United States Citizenship & Immigration Services).
- Medical Records (dependents only – under 6 years old)
- School Records (dependents only – ages below 18 years old)
- Birth Certificate
Also read, The Importance of ITIN for Non-Resident Aliens and Immigrants>>
Application Procedure
Complete Form W-7:
Download and fill in the Form W-7 from the IRS website. Make sure that all information is accurate and that you meet ITIN eligibility requirements. Review all of your details to check for mistakes that might delay your application process.
Prepare your federal tax return:
Unless you are eligible for an exception, attach a completed federal tax return with Form W-7. Before submitting it, thoroughly go through the tax return to ensure it is free from errors or omissions.
Collect Supporting Documents:
To verify identity and foreign status, take original documents or certified copies issued by the relevant department. Retain personal copies of each document.
Submit Your Application:
Mail completed Form W-7 along with Federal Tax Return and supporting documents to;
Internal Revenue Service
ITIN Operation
P.O. Box 149342 Austin, TX 78714-9342
Or apply using the services of an IRS-authorized Certifying Acceptance Agent or make an appointment at a designated IRS Taxpayer Assistance Center giving you additional aid whenever required while processing your request appropriately.
Wait for Processing:
In certain instances, it could take up to 7 weeks usually to get an ITIN. Look for emails from the IRS in case they need more information.
Also read, ITIN vs. Social Security Number: Key Differences and When to Use Each>>
Conclusion and Tips
For one to apply for an ITIN, documents must be prepared carefully while also following the regulations of the IRS. Here are some tips to make it smooth:
- Make sure each form is filled out correctly so that no mistakes are made which can delay or invalidate your application.
- To avoid delays you should submit original documents or certified copies but not photocopies.
- An alternative is using an IRS-certified Certifying Acceptance Agent who will help you with the application process and ensure all requirements are met.
If you have any questions or concerns, contact a tax professional (Easyfiling) who specializes in ITIN applications for assistance. A tax expert can give you tailored advice and check if your application is complete and accurate.
Frequently Asked Questions (FAQs)
How long does it take to process an ITIN application?
Normally, processing time for ITIN applications takes approximately seven weeks; however, during peak tax seasons (January 15 – April 30), processing may extend up to 11 weeks.
Can I use an ITIN to work in the U.S.?
No, having an individual taxpayer identification number (ITIN) does not authorize individuals to work in America because such numbers are used by taxpayers only when filing returns; thus do not determine their immigration status as well as Social Security eligibility.
Can my ITIN expire?
ITINS expire when unused within three consecutive years on any federal tax return filed by a taxpayer. Additionally, those with middle digits of 88 expired on December 31st, 2020 including those issued before 2013. Also, any pre-2013 ITINs with middle digits 90 through 92, 94 through 99, and 83 through 86 that were used in a tax return must be renewed.
How do I renew an expired ITIN?
To renew an expired ITIN, you must:
- Complete form W-7 and indicate that the application is for the renewal of your ITIN
- Include original or certified copies issued by the agency that issued those documents evidencing your identity and foreign status
- You do not need to submit a tax return with the renewal request.
Nabin Adhikari
