DIRECT ANSWER
What to know first
An individual who needs a U.S. taxpayer identification number for a federal tax purpose but is not eligible for a Social Security number may need to apply for an Individual Taxpayer Identification Number using Form W-7. The application generally includes identity and foreign-status documents and a federal tax return, unless a documented exception applies. An ITIN is for federal tax purposes only; it does not provide immigration status, work authorization, or Social Security benefits.
Confirm that an ITIN is needed and an SSN is unavailable
An ITIN is not a general business, banking, or immigration number. The applicant must have a federal tax purpose and must not be eligible for an SSN. Examples can include a nonresident alien filing a U.S. return, a resident alien based on U.S. presence, certain spouses or dependents connected with an allowable tax benefit, or a person claiming a qualifying treaty benefit.
The reason selected on Form W-7 should match the return or exception documents. Applying before a valid federal tax purpose exists can result in rejection.
Connect Form W-7 to the return or an allowed exception
A Form W-7 is generally attached to the federal tax return for which the ITIN is needed. The return and application are sent using the Form W-7 instructions rather than the ordinary return-filing address. Certain exceptions allow an application without an attached return when the required exception documentation is provided.
An ITIN application can affect whether and how the associated return is filed. Do not e-file or separately mail a duplicate return while the W-7 package is being handled unless the current instructions or IRS direction support that step.
Use an authorized document-submission method
The IRS generally requires original identification documents or copies certified by the agency that issued them. Notarized copies generally are not accepted. A passport can serve as a stand-alone document in many cases, but dependent, residency, visa, and date-of-entry requirements can require additional support.
Mail the application package to the IRS
Follow the current Form W-7 instructions for the address and required original or issuing-agency-certified documents.
Use a designated IRS Taxpayer Assistance Center
An appointment may allow the IRS to authenticate eligible documents instead of retaining them, subject to the center's current procedures.
Use an IRS-authorized Acceptance Agent or Certifying Acceptance Agent
Verify the agent's current IRS authorization and whether that agent can authenticate the applicant's specific documents. Tavella CPA Group does not claim Acceptance Agent or Certifying Acceptance Agent status.
Understand what an ITIN does not establish
The IRS states that an ITIN creates no inference about immigration status or the right to work in the United States. Tavella CPA Group does not provide immigration advice or prepare immigration filings.
An ITIN can expire after it is not used on a federal income-tax return for three consecutive tax years. Renewal should be tied to a current federal tax filing purpose. Keep IRS notices and use the same assigned ITIN on future federal filings rather than applying for a new number.
AUTHOR
Stefano Tavella, CPA
Stefano Tavella, CPA leads Tavella CPA Group, a cloud-based CPA firm serving individuals and small businesses with tax preparation, planning, notice assistance, and related services.
PRIMARY GUIDANCE