And ITINs are the tax processing and identification numbers that let people who can’t get an SSN do just that. Plus, people might also be able to use ITINs instead of SSNs as part of banking and credit applications. You can file Form W-7, Application for IRS Individual Taxpayer Identification Number prorate definition and meaning (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.

Q4: I only use my ITIN on information returns, like Forms 1099. If my ITIN is expiring, do I need to renew it?

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 delivery invoice template delays, and we are processing requests in the order they were received. If you will need your original documents for any purpose within this processing timeframe, you may wish to apply in person at an IRS Taxpayer Assistance Center or CAA. You may also choose to submit certified copies from the issuing agency instead. Original documents you submit will be returned to you at the mailing address shown on your Form W-7.

And in some states, ITINs can be used to get a driver’s license. If someone doesn’t meet the criteria of these two tests or has an option to override them, they’re generally considered a nonresident alien by the IRS. It’s also important to note that nonresident aliens claiming tax treaty benefits may also need an ITIN.

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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 may also need to send or present proof of identity and foreign status documents along with your W-7 form. If they can’t get an SSN, the IRS says spouses or dependents of nonresident or resident aliens also typically need ITINs. That’s because they might either have to file their own federal tax returns or be identified on the nonresident or resident tax returns. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency.

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. They might be used to file taxes, receive Social Security benefits, apply for credit or loans, open a bank account, and receive other government benefits.

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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 Social Security number.

What to do if your ITIN is lost or expired

1. You can apply for an ITIN by bringing your completed forms (Including the completed Form W-7) and documentation to any IRS Taxpayer Assistance Center office.
2. This allows you to avoid mailing your original documents, or certified copies, to the IRS.
3. If you’re a US citizen who regularly files taxes, you likely have a Social Security number.
4. Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS.
5. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS.

This will prevent you from having to mail your proof of identity and foreign status documents. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet how to setup your chart of accounts an exception to the filing requirement. 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. But due to potential processing delays, it’s advisable that you add some extra wiggle room.