A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. 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 zoho books: review of accounting software other TINs are issued by the IRS.

How to apply for an ITIN

If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter. 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. While most ITIN filers likely are undocumented,8 many are nonresidents who have federal tax filing responsibilities and who are unable to acquire an SSN. 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 can apply for an ITIN any time during the year when you have a filing or reporting requirement.

1. To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number.
2. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions.
3. Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs.
4. USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more.

All the exceptions are listed in the ITIN application instructions. Apply for posting in accounting — definition and meaning 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. 3 One example of a person who would need to furnish a federal identification number yet does not have federal filing responsibilities is the child of an authorized immigrant worker.

Fact Sheet: Individual Taxpayer Identification Numbers (ITINs)

This allows you to avoid mailing your original documents, or certified copies, to the IRS. Many applicants have reported that IRS lost their passports or other valuable and hard-to-replace identification documents. Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS. Generally, ITIN filers are not eligible to get SSNs because a prerequisite for receiving an ITIN is inability to obtain an SSN.

Are some ITIN filers eligible for Social Security Numbers?

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. 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. Certain offices can verify passports and national identification cards and return them immediately. A list of these in-person Document Review Taxpayer Assistance Centers is available on IRS.gov.

That way, you won’t have to mail your originals or copies certified by the issuing agency. A certified copy is one that the original issuing agency provides, and certifies as an exact copy of the original, and contains an official stamped seal from the agency. Certifying Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents.

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. ITINs present value of a single amount do not serve any purpose other than federal tax reporting. 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 in a procedural assessment of tax by the IRS against the foreign entity.

The staff can help you complete an application and will submit it for processing. 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. To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. The advantage to using CAAs is that for primary and secondary applicants (like a spouse), the CAA can certify that your documents are original and make copies to send to the IRS.

If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems. See IRS.gov – ITIN Updated Procedures Frequently Asked Questions.