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. If questions 11 through preparing a trial balance for your business 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”.

Please talk with one of our advisors if you’re not sure how to get certified copies. 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.

Wait to file your taxes or get an extension.

Like an SSN, your ITIN is issued by the death spiral accounting IRS for tax-reporting purposes only. 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. 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.

Certifying Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents. 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. You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions. 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.

Should I mail my passport to the IRS?

1. CAAs are trained and certified to review applicants’ documents, complete Form W-7, and forward the application to the IRS for processing.
2. 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.
3. 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.
4. It serves a vital role in facilitating tax compliance and financial transactions for individuals who have U.S. tax obligations or need to interact with the U.S. tax system.
5. This will prevent you from having to mail your proof of identity and foreign status documents.

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. Many applicants free charity event fundraiser online invitations 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. The IRS requires “original documentation or certified copies” of your personal documents with the ITIN application.

Foreign-Owned Businesses in the U.S.: Navigating Tax and ITIN Requirements

That way, you won’t have to mail your originals or copies certified by the issuing agency. 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. This allows you to avoid mailing your original documents, or certified copies, to the IRS.

For federal agencies

This guide has provided a comprehensive overview of the steps involved, from understanding eligibility and completing Form W-7 to utilizing ITINs for tax filing, financial transactions, and safeguarding against scams and fraud. It is essential to remember that obtaining and maintaining an ITIN is a valuable tool for compliance and financial empowerment. Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system.

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. 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. 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.