We also suggest you send the application and documents by certified mail so you’ll have evidence of when you filed the application and where you sent it. You will usually file an ITIN application, Form W-7, Application for IRS Individual Taxpayer Identification Number, with your first tax return, which you must file as a paper return, not electronically. All the exceptions are listed in the ITIN application instructions. 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.
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Moreover, the steps for obtaining an ITIN become slightly more complex when reporting U.S. taxes while living abroad. As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems. The IRS has a long list of documents or combinations of documents that can show your status and identity. 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. If you’re a US citizen who regularly files taxes, you likely have a annual net income Social Security number.
- 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.
- If you’re required to file a tax return and aren’t eligible for a Social Security number, you need to apply for an ITIN (See the What should I do? section, above).
- Once you receive your ITIN, the IRS requires you to revalidate it every five years.
- To prevent delays, make sure you’ve provided the correct information and sent all the required supporting documentation.
- If this happens, you’ll need to resubmit all your materials – along with your most recently completed U.S. federal tax return.
- This number keeps track of the years you’ve worked in the U.S. and your lifetime earnings.
How to file your federal tax return using an ITIN
To prevent delays, make sure you’ve provided the correct information and sent all the required supporting documentation. Incomplete or incorrect applications may take longer to process. An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.
Individual taxpayer identification number
Apply for 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. 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. You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date.
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. 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. You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must form 1099 deadlines and penalties also include original documentation or certified copies from the issuing agency to prove identity and foreign status.
See IRS.gov – ITIN Updated Procedures Frequently Asked Questions. They will get you the answer or let you know where to find it. USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more.
This allows you to avoid mailing your original documents, or certified copies, to the IRS. 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.
If the tax return you attach to financial statement fraud Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. If none of the in-person options work for you, you can still submit your application by mail. We strongly suggest that you get certified copies of all your documents instead of sending originals.