Individual Taxpayer Identification Number
ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the Internal Revenue Service. IRS issues ITIN to help individual comply with the US tax laws, and to provide a means to efficiently process and account for tax returns and payments for those who are not eligible to receive Social Security Numbers. You cannot use ITIN for any other purposes (i.e., cannot use to receive Earned Income Credit or Social Security Benefit).
Individuals who can apply for ITIN include:
- A non-resident alien filing a U.S. tax return
- A U.S. resident alien (based on days present in the United States) filing a U.S. income tax return
- Dependent(s)s or a spouse of a U.S. citizen/resident alien
- Dependent(s) or a spouse of a non-resident alien visa holder
To apply for ITIN, fill out the February 2008 revision of Form W-7. Attach a valid federal income tax return unless exempted and a notarized copy non-expired passport (Visa & info pages). IRS will accept certified or notarized copies of a combination (two or more) of the following documents, in lieu of a passport:
- National identification card (must show photo, name, current address, date of birth, and expiration date)
- U.S. Driver’s License
- Civil birth certificate
- Foreign driver’s license
- U.S. state identification card
- Foreign voter’s registration card
- U.S. military identification card
- Foreign military identification card
- Visa
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- Medical records (dependents – under 14 years old – only)
- School records (dependents and/or students – under 18 years old)
You can apply for an ITIN any time during the year; however, 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. If you are a qualified applicant and submitted a complete application, you will receive a letter from I.R.S. with assigned ITIN within four to six weeks.
