What is the Individual Taxpayer Identification Number (ITIN)?
An ITIN is a tax processing number assigned by the Internal Revenue Service (IRS) to identify an individual taxpayer. IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs.
What is an ITIN used for?
ITINs are for federal tax reporting and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit.
How to apply for an ITIN?
Applying through the mail: Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply. Attach a valid Federal Income Tax Return, unless able to qualify for an exception. Include original proof of identity or copies certified by the issuing agency and foreign status documents. Mail to the address listed in the W-7 instructions.
Applying through an acceptance agent: Taxpayers may also apply using the services of an IRS-authorized Acceptance Agent Certified. The purpose of the CAA is to authenticate the individual’s proof of identity document(s) so that they can avoid mailing original documents.
Applying at a Taxpayer Assistance Centre (TAC): Taxpayers may visit a key IRS Taxpayer Assistance Centre in lieu of mailing information to the IRS. Taxpayer Assistance Centres (TACs) in the United States provide in-person help with ITIN applications on an appointment-only basis.
How long does it take to get an ITIN?
If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number usually within seven weeks (up to 11 weeks if requested during peak tax time (January 15 through April 30) or from abroad).