What is an ITIN?
The Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. Individuals who are required to have a U.S. taxpayer identification number, but do not have or are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA), may apply for and obtain an ITIN issued by the IRS.
ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax filing and payment responsibilities under the Internal Revenue Code. To be eligible for ITIN, individuals must have a filing requirement and file a valid federal income tax return
What is the ITIN format?
It is a nine digit number that always starts with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX.
What is an ITIN used for?
ITINs are for tax reporting only and are not intended for any other purpose. ITIN does not authorize work in the US or provide eligibility for Social Security benefits or the Earned Income Tax Credit
Who needs an ITIN?
The IRS issues ITINs to non-U.S. residents (foreign citizens) and others who have federal tax reporting or reporting requirements and do not qualify for an SSN. These cases may include the following scenarios:
o Nonresident alien who files a U.S. tax return and is not eligible for an SSN
o Nonresident Alien Member of a US LLC (Limited Liability Company)
o U.S. resident alien (based on days present in the United States) who files a U.S. tax return and is not eligible for an SSN
o Dependent or spouse of a US citizen/resident alien
o Dependent or spouse of a nonresident alien visa holder
Tax identification number: how to request it?
1. Print the form at the following link (one for each family member for whom you are requesting a tax identification number): http://www.irs.gov/pub/irs-pdf/fw7.pdf
If you are requesting a tax identification number for a child, check box “d” for the reason you submitted the form. If you are requesting a tax identification number for a spouse, check the “e” box for the reason you submitted the form. In both cases enter your name and social security on the right side of this section.
Fill in all the personal data, date and sign the form.
2. Make a copy of your passport and the passport of the applicant (spouse or child) (copy the first page, any extension pages and the visa page) notarized by a NOTARY PUBLIC (go to any bank, they should have one).
Attach the completed form and certified passport copy TO YOUR TAX RETURN and send it by certified mail to:
INTERNAL REVENUE SERVICE
PHILADELPHIA SERVICE CENTER
ITIN UNIT
PO Box 447
BENSALEM, PA 19020
3. The IRS will process your form within 6-8 weeks and send you a notice with the new numbers.