Individual Taxpayer Identification Number (ITIN)
What an ITIN is, who needs one, and how to apply with Form W-7.
What is an ITIN?
An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).
9XX-XX-XXXX
How do I get an ITIN?
To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (opens in a new tab). The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent (opens in a new tab) authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (opens in a new tab) is available for use by Spanish speakers.
Acceptance Agents
Acceptance Agents are individuals and organizations (colleges, financial institutions, accounting firms, etc.) authorized by the IRS to help applicants obtain ITINs. They review the applicant's documentation and forward the completed Form W-7 to the IRS for processing.
Our owner, Elva Iris Castano, is an IRS-authorized Acceptance Agent. Instead of sending your application to the IRS on your own, bring your documents to either of our offices: Elva will help you fill out Form W-7 (or Form W-7(SP) in Spanish), review your documents, and send your complete application to the IRS. Contact us to get started — ¡Hablamos Español!
NOTE:You cannot claim the earned income credit using an ITIN.
Requirements
Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:
- Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
- Attach a federal income tax return to the Form W-7.
Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7 (opens in a new tab)) must provide documentation to support the exception.
New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.
Sources
IRS - Taxpayer Identification Numbers (TIN) (opens in a new tab)
