They’re a set of conditions that have to be met to qualify for resident alien status for U.S. tax purposes. There are also some cases where people can override the general and administrative expense need for these tests. 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.

In lieu of sending original documentation, you may use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location. To find a local CAA in your area, you can visit Acceptance Agent Program. CAAs can authenticate all the identification documents for the primary and secondary applicant. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS.

The Facts About the Individual Taxpayer Identification Number (ITIN)

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. You may also need to send or present proof of identity and foreign status documents along with your W-7 form. So it’s a good idea to find out what you need before applying. To be considered a resident alien by the IRS, someone needs to meet the criteria of either the green card test or the substantial presence test.

What counts as proof of identity for the IRS?

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Refer to Employer ID Numbers for more information.The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR PDF.

Government information

1. Even though the basic process for obtaining an ITIN is fairly straightforward, IRS forms are notoriously confusing for citizens and foreign nationals alike.
2. At Expat CPA, we specialize in helping non-residents, US citizens and expats remain compliant with the latest IRS tax codes.
3. You can do this with an SSN or an ITIN, but some banks will also accept other forms of ID.
4. If you want to check the status of your ITIN application, you can call the IRS numbers listed above.

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. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers. This means that anyone who is required to file taxes in the U.S. will be eligible for an ITIN, no matter their immigration status. 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.

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 process costing definition and meaning by the IRS. It’s also important to note that nonresident aliens claiming tax treaty benefits may also need an ITIN. When you open a checking account or a savings account, you’ll need to verify your identity.

ITINs can be renewed using the same W-7 form you used to apply for the number in the first place. If you want to check the status of your ITIN application, you can call is a prepaid expense recorded initially as an expense the IRS numbers listed above. 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. Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.