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Our Liberty offices make the ITIN process less complicated by helping you apply for an ITIN or renew your tax ID number at no cost to you.
UNDERSTANDING THE ITIN
If you need to file a federal tax return, but are not eligible for a Social Security Number, you must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS. Although it sounds simple, the ITIN process can be complex.
Also, with new requirements under the PATH Act, taxpayers who have not used an ITIN on a tax return in the last three years must renew their tax ID number before filing a 2016 tax return.
FAQs – Common questions around ITINS
“ITIN” stands for “Individual Tax Identification Number,” and is a United States tax processing number issued by the IRS. The 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 (SSNs). ITINs are for Federal Tax reporting ONLY.
An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.
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). ITINs 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. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.
ITINs will begin renewing on a rolling schedule. No action is needed by ITIN holders if they do not need to file a tax return in 2017. Below is a list of those who will need to renew:
- ITINs not used on a federal income tax return in the last 3 years (covering 2013, 2014 or 2015) will not be valid to use on returns as of January 1st, 2017
- ITINs issued before 2013 (will start expiring in 2017 on a rolling schedule)
- The rolling schedule begins with ITINs that have middle digits of 78 or 79 (example: 9XX-78-XXXX)
Use the latest revision of Form W-7 to apply and attach a valid federal income tax return, unless you qualify for an exception. Include your original proof of identity or certified copies by the issuing agency and foreign status documents. There are 13 acceptable documents approved by the IRS to use as proof of identity, see the list here.
You should apply for an ITIN as soon as you’re ready to file your federal income tax return, since you need to attach the tax return to your application. You can apply for an ITIN any time during the year. If the tax return you attach to Form W-7 is filed after the tax return's due date, you may owe interest and/or penalties. You should file your current year tax return by the prescribed due date to avoid this.
After you have qualified for an ITIN and your application is complete, you will receive a letter from the IRS assigning you to your Individual Taxpayer Identification Number. The approximate processing time to receive the ITIN is 7 to 11 weeks.
If you have not received your ITIN or any other correspondence from the IRS 7 weeks after applying, call the IRS toll-free number at 1-800-829-1040 for the status of your application if you are in the United States. If you are outside of the U.S., call 267-941-1000 (not a toll-free number).