Am I eligible to apply for an individual taxpayer identification number? Internal Revenue Service

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. When a significant natural disaster hits – such as a hurricane, earthquake, tornado, understanding taxes flood, wildfire, blizzard, or the like – the IRS will extend upcoming federal tax deadlines for affected taxpayers if a federal disaster is declared. The extended due dates apply to most federal tax returns and payments, including those for income taxes (including estimated tax payments), payroll taxes, and excise taxes.

It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. Simple Form 1040 returns only (no schedules except for Earned Income Tax Credit, Child Tax Credit and student loan interest). USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more. Official websites use .gov A .gov website belongs to an official government organization in the United States. For a summary of those rules, please see the new Form W-7 and its instructions.

Taxpayer identification numbers (TIN)

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. The Individual Tax Identification Number, or ITIN, allows taxpayers who don’t have a Social Security Number (SSN) to file income tax returns. Unlike other forms of ID, ITINs only have one purpose—tax filing and reporting.

Am I eligible to apply for an individual taxpayer identification number?

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.

1. If you do not have a PTIN, you must get one by using the new IRS sign-up system.
2. This could include a birth certificate, adoption papers, or other court-appointed papers showing legal guardianship.
3. 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.
4. They review the applicant’s documentation and forward the completed Form W-7 to IRS for processing.
5. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement.

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Refunds

However, if you’re living abroad and have adopted a foreign child or have had a foreign child legally placed in your home pending an adoption, that child may be eligible for an ITIN. If the dependent is a minor, the documentation must establish the relationship between the dependent and the representative signing the application on the dependent’s behalf. This could include a birth certificate, adoption papers, or other court-appointed papers showing legal guardianship. An Individual Taxpayer Identification Number (ITIN) is a 9-digit number the Internal Revenue Service (IRS) issues to people filing a tax return who are not U.S. citizens and who do not have or are not eligible for a Social Security number.

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. An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.

Expiration of ITINs

See discussion of the “Substantial presence test” in Topic no. 851, Resident and nonresident aliens for more information. 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.

The identity documents must verify both your identity and your foreign status. Nonresident aliens claiming tax treaty benefits must submit original documents or copies certified by the issuing agency. Dependents of U.S. military personnel are required to submit original documents or certified copies unless the required documents to prove foreign status and identity are notarized by an agent of the Department of Defense. A copy of a U.S. military ID is required if the documents are notarized. An exclusive list of documents that are acceptable for this purpose is included in the Instructions for Form W-7. 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.