General Helpful Information On ITIN
What is an ITIN?
An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents.
It is a nine-digit number beginning with the number “9”, has a range of numbers from "50" to "65", "70" to "88", “90” to “92” and “94” to “99” for the fourth and fifth digits and is formatted like an SSN (i.e. 9XX-X-XXXX).
The ITIN is only available to individuals who are required to have a taxpayer identification number for tax purposes but who do not have and are not eligible to obtain an SSN from the Social Security Administration (SSA).
Only individuals who have:
a valid US tax filing requirement
or are filing a U.S. Federal income tax return to claim a refund of over-withheld tax are eligible to receive an ITIN.
Generally, a U.S. Federal income tax return must accompany the ITIN application, unless the individual meets one of the “exceptions” ( Tax treaty claims, etc or exempt income) or is renewing an existing ITIN.
Very Important Note: Applications for individuals who are applying for a new ITIN as a spouse or a dependent of a primary taxpayer, must attach a valid U.S. Federal income tax return to the Form W-7.
Do I need to have any US Resident visa or Status to apply for ITIN?
The answer is no, ITINs are issued regardless of immigration status because both resident and nonresident aliens may have United States Federal tax filing and payment responsibilities under the Internal Revenue Code.
What is the purpose of an ITIN?
ITINs are used for tax purposes only and are not intended to serve any other purpose. 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.
ITIN should not be seen as an entry map to the USA because of the below reason:
Does not authorize work in the U.S. or provide eligibility for Social Security Benefits or the Earned Income Tax Credit.
2. Is not valid for identification outside of the tax system.
3. Does not change immigration status.
An applicant must enter his/her ITIN in the space provided for the SSN when completing and filing a U.S. Federal income tax return (Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040X).
Are ITINs valid for identification?
ITINs are not valid for identification outside of the tax system and should not be offered as identification for non-tax purposes. ITIN applicants are not required to apply in person.
Please visit our website for FAQ related to ITIN and US Tax Assistance.
We are one of the IRS Enrolled Agents with many years of experience in US 1040/1040NR personal tax compliance reporting and Fatca Compliance FBAR Reporting, We are happy to assist our clients in a timely, efficient, and cost-effective way.