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Applying for an ITIN
Once you have understood the advantages and have fulfilled the eligibility requirements of obtaining an ITIN, you can submit the application for it either by mail, in-person or through an IRS acceptance agent. Whichever method you choose, the procedure of submission will remain the same. If you have decided to apply for an ITIN, then here's how you can proceed.
1. By Mail
Firstly, ITIN applications cannot be submitted on the internet. Download and print the latest version of the W-7 form from the official website of the IRS. There are 8 boxes from 'a' to 'h' and you need to tick the correct box or boxes, to explain the reason for which you are submitting the W-7 form. As a general rule check the boxes 'b', 'c', 'd', 'e', 'f' or 'g' on the W-7, because you will be filing for a federal tax return as well. The W-7 records your biographical information. Non-resident aliens who are filling the W-7 should check the boxes 'a' and 'h' for tax treaty benefits. If you fill the W-7 incorrectly or check the wrong boxes, you might get a temporary ITIN. So make sure that you fill the W-7 form attentively. Here is a brief explanation for what each box means.
- Box 'a' is for a non-resident alien who wants to get an ITIN in order to claim a tax treaty benefit. This is valid for the residents of those countries with whom the U.S. has an income tax treaty. If you are going to check this box, make sure to check box 'h' as well.
- Box 'b' is for a non-resident alien who will be filing a tax return. This tax is compulsory to notify the IRS of an income, which is being generated from a business or a trade in the U.S. This box is also checked if an alien just wants a tax refund.
- Box 'c' is for those non-resident aliens who have been living and working illegally in the U.S. Although the USCIS has not given them permission to work, these individuals are still required to file a tax return.
- Box'd' is for the dependents of a U.S. citizen or a U.S. resident alien. These individuals are not eligible to receive an SSN. The dependents of U.S. military personnel are not needed to submit an original or a certified copy of their identification document.
- Box 'e' is for the spouse of a U.S. citizen or a resident alien. The spouse may or may not be a resident alien and is ineligible for an SSN but who is not subject to filing a tax return. The alien can also choose to file a U.S. tax return in a joint effort with their spouse. In such cases, this box needs to be checked.
- Box 'f' is for a non-resident alien professor, student or a researcher who has temporarily come to the U.S. to teach at a recognized educational institution, to attend a course or a degree or to carry out research. If this box is being checked, you need to submit your passport with a valid U.S. visa.
- Box 'g' is for the spouse or a dependent of a person holding a valid U.S. visa. Such individuals are dependent on a tax return but are not eligible to get an SSN. They have entered the U.S. with a non-resident person holding a U.S. visa. When checking this box, make sure to attach a photocopy of your visa with the W-7 form.
- Box 'h' is for situations that have not been described in the previous boxes. If any of the reasons mentioned through box 'a' to 'g' are not applicable to you, check this box and describe your reason in detail for requesting an ITIN. Remember to attach supporting documentation as well.
After that, you need to attach a valid federal tax return to the W-7 application along with a set of supporting documents such as your genuine proof of identity like a valid passport or certified copies of the like. Please note that the IRS no longer accepts notarized copies of the passport for an ITIN application; instead please ensure that you submit copies of your identifying documents which have been certified by the issuing agency of the IRS. The IRS also accepts original identification documents and has released a list of 13 documents that are accepted. These documents will be returned within 60 days of the processing of the W-7 form. The documents are listed below.
- A stand-alone passport
- Civil birth certificate (For dependents under 18 only)
- Foreign driver's license
- National identification card (Photo, Name, Address, Date of birth, and expiration date must be visible)
- S. driver's license
- S. State identification
- Foreign voter's registration card
- S. military identification card
- Visa
- Foreign military identification card
- S. citizenship and immigration services (USCIS) photo identification
- Medical records (For dependents under 6 only)
- School records (For dependents under 14 only, under 18 if a student)
You can then mail the completed application to the IRS. Since you are mailing your tax return form as an attachment to the W-7 form, don't send it to the address listed in the form 1040A, 1040 (the tax return form; also known as the U.S. Individual Income Tax Return), or 1040EZ. Instead mail the W-7, the tax return and the original or certified copies of your proof of identity and foreign status documents to the following address.
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
An application for obtaining an ITIN can be made anytime during the year; there is no restriction. However you have to make sure that the tax return is filed before its due date, otherwise you might be liable to pay a penalty.
Once your application is received, it will be verified and if you are eligible for an ITIN, a letter will be issued by the IRS containing your ITIN within a period of six weeks. If you don't receive a letter within the allocated time, you can call the IRS hotline and inquire about the status of your application.
2. In-Person
You can bring your completed W-7 form along with the tax return form and the required documentation to any IRS Assistance Center in the United States or an IRS Center abroad. Only an authorized IRS Taxpayer Assistance Center will be able to validate your national identification documents and your passport and return them on the spot. They will then send your application to the main IRS center in Austin, Texas for further processing.
3. Acceptance Agent
You can submit your application through a licensed acceptance agent. There is a list of IRS authorized acceptance agents, which can be found on the official website of the IRS. An acceptance agent can help you fill the W-7 form, verify the original documents as well as any certified copies of the identification documents and return them to you immediately. The agent will then attach a normal copy of the identification documents and a certificate of accuracy to the form W-7 and submit the application for an ITIN.
An ITIN can also be provided to dependents or to a spouse by sending the same valid tax return form along with the W-7 form for each dependent or a spouse, and the required identification documentation that supports their claim of holding a foreign status. As an alternative, these documents can also be submitted to some U.S. Consulates and Embassies for validation.
The recent policy of the IRS dictates that if an ITIN has not been used over a period of 5 years, they will expire. Therefore, it is essential to file a tax return so as to prevent them from expiring. If an ITIN expires, it will be reassigned.
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