Contact Your Local IRS Office Internal Revenue Service

Also, if you’re applying for an ITIN under this category, you must provide the full name and SSN or ITIN of the U.S. citizen/resident alien. Otherwise, you must submit one of the additional documents listed earlier in the “Supporting Documentation” table with your passport to prove residency. 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. ITINs do not serve any purpose other than federal tax reporting. The Individual Tax Identification Number, or ITIN, allows taxpayers who don’t have a Social Security Number (SSN) to file income tax returns.

See Exceptions Tables, later, for more details on Exception 1. Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas). If you haven’t received your ITIN or correspondence at the end of that time, you can call the IRS to find out the status of your application (see Telephone help, earlier).

Filing with an ITIN

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. Taxpayers with an ITIN can complete the registration process to access their IRS online account, which provides balance due, payment history, payment plans, tax records, and more. The Taxpayer Advocate Service is an independent organization within the IRS that can help people with tax problems they can’t resolve on their own. Every state has at least one local Taxpayer Advocate Service center that is independent of the local IRS office, and it reports to the national Taxpayer Advocate Service.

  • If you prefer in-person assistance, or do not have certified copies of your documents, the IRS provides a list of ITIN IRS-authorized Certifying Acceptance Agents.
  • We will only provide those companies the information they need to deliver the service, and they are prohibited from using that information for any other purpose.
  • LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS.
  • Also, if you’re applying for an ITIN under this category, you must provide the full name and SSN or ITIN of the U.S. citizen/resident alien.
  • Telephone assistors can help with many topics but see the list of topics our assistors can’t address.

Supporting Documentation – Based on the reason why you are applying for an ITIN, we will properly instruct you on how to provide your supporting documents after you fill out the ITIN application and we review your application. To comply with IRS tax rules, you must submit complete GLACIER tax records to the Payroll Office and a complete ITIN application to the Berkeley International Office. Berkeley International Office will notify the Payroll Office that you have applied for an ITIN. The UCB Payroll Office is allowed to issue the payment before the ITIN is issued by the IRS.

This Act states that your bank cannot hold you liable for more than $50.00 in fraudulent credit card charges. If your bank does hold you liable for $50.00 or less, we’ll cover your liability provided the unauthorized, fraudulent use of your credit card resulted through no fault of your own and from purchases made from us over our secure server. In the event of unauthorized use of your credit card, you must notify your credit card provider in accordance with its reporting rules and procedures. has taken strong measures to protect the security of your personal information and to ensure that your choices for its intended use are honored. We take strong precautions to protect your data from loss, misuse, unauthorized access or disclosure, alteration, or destruction.

Instructions for Form W-7 – Notices

A third-party designee is a person with whom you allow the IRS to discuss the completion of your Form SS-4. By nominating a third party designee, you allow the IRS to discuss with your designee any information needed to establish your EIN and release the EIN to your designee. You should expect to hear back from definition of point of sale marketing the IRS about your approval status after no more than seven weeks — look for a letter in the mail with your ITIN when your application is approved. Identification Documentation – Typically a valid passport. If you do not have a valid passport, we will provide you a List of Alternate ID’s you can instead.

Information returns applicable to Exception 3 may include Form 1098, Mortgage Interest Statement. For more information about the U.S. tax rules that apply to foreign students, professors, or researchers, see Pub. Nonresident alien required to get an ITIN to claim tax treaty benefit. You must check the box to indicate the reason you’re completing Form W-7 even if you’re applying to renew your ITIN.

Foreigners in the United States who are not eligible for a Social Security Number (SSN) to file their taxes can use an Individual Taxpayer Identification Number (ITIN) instead. It is issued by the Internal Revenue Service (IRS) and it is also known as a Tax ID. If you ever received an ITIN and/or an Internal Revenue Service Number (IRSN), check the “Yes” box and complete line 6f. If you never had an ITIN or an IRSN, or if you don’t know your ITIN or IRSN, check the No/Don’t know box. If you’re completing this form for someone else, answer the questions as they apply to that individual.

If you apply for an ITIN under this category, remember to attach a copy of your visa to your Form W-7 and include a date of entry into the United States on line 6d. If you check this box, you must complete lines 6a, 6c, 6d, and 6g, and provide your passport with a valid U.S. visa. No U.S. visa needs to be provided if the foreign address is Canada, Mexico, or Bermuda. The letter must clearly state that you won’t be securing employment while in the United States and your presence here is solely study related. This letter can be submitted instead of a Social Security Administration denial letter if you’re filing a tax return with this Form W-7 or claiming Exception 2 (explained later).

General Instructions

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Also, you must write “Deceased” and the date of death across the top of the Form W-7 and include the documentation shown in the following chart. Whether you are applying for a new ITIN or renewing an existing ITIN, you must provide documentation that meets the following requirements. If you have an application for an SSN pending, don’t file Form W-7. Complete Form W-7 only if the SSA notifies you that you’re ineligible for an SSN. Taxpayers residing outside of the United States can apply for an ITIN through a certifying acceptance agent.

ITIN Applicaton with Tax Return Preparation Without SSN

The advantage to using Certifying Acceptance Agents (CAAs) is that for primary and secondary applicants (like a spouse), the CAA can certify that your documents are original and make copies to send to the IRS. That way, you won’t have to mail your originals or copies certified by the issuing agency. If you are not a U.S. citizen and do not have a Social Security number, learn how to get and use an Individual Taxpayer Identification Number (ITIN) to file a federal tax return. An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).

You have 3 years of the tax return due date to claim a tax refund by filing a return withhin the 3 years. The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. An ITIN is a nine-digit number issued by the IRS to individuals who are required for federal tax purposes to have a U.S. taxpayer identification number but who don’t have and aren’t eligible to get a social security number (SSN). You can apply for an ITIN any time during the year when you have a filing or reporting requirement.