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ITIN processing time
If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and what is a normal balance with picture supporting documentation for the exception. 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). The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. If a person obtains an ITIN but does not include it on a federal tax return for three consecutive years, it will expire and will need to be revalidated. ITINs with a middle digit between “70” and “87” have expired. 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.
ITIN holders can access their online account
- If all your authentication information matches, you may be issued the same number.
- In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions.
- 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.
- Even though the basic process for obtaining an ITIN is fairly straightforward, IRS forms are notoriously confusing for citizens and foreign nationals alike.
A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. You may be able to request a certified copy of documents at an embassy or consulate. However, services may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information. For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF.
Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant. 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. 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 will need to complete Form SS-5, Application for a Social Security Card PDF. You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security Administration website. 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. If you’re a US citizen who regularly files taxes, you likely have a Social Security number.
If this happens, you’ll need to resubmit all your materials – along with your most recently completed U.S. federal tax return. The standard processing time is still seven weeks, although the IRS points out that delays can last up to 11 weeks if the renewal paperwork is received during peak tax time (January 15 to April 30). 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.
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 do not serve any purpose other than federal tax reporting. If you already have an ITIN but fail to submit a U.S. tax return in any given calendar year, your Individual Taxpayer Identification Number may expire.
ITIN documentation frequently asked questions (FAQs)
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. 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. Even though the basic process for obtaining an ITIN is fairly straightforward, IRS forms are notoriously confusing for citizens and foreign nationals alike. Moreover, the steps for obtaining an ITIN become slightly more complex when reporting U.S. taxes while living abroad. 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.
Original documents will be returned to the address on record after processing your application. The IRS is currently processing Form W-7s within 11 weeks after receipt. We are taking every action to minimize delays, and we are processing requests in the order they were received.
