To apply for an Individual Taxpayer Identification Number (ITIN), you need to follow these steps:
- Determine Eligibility: Ensure that you are not eligible for a Social Security Number (SSN). ITINs are issued to individuals who are required to have a U.S. taxpayer identification number but are not eligible to obtain an SSN.
- Complete Form W-7: Fill out Form W-7, Application for IRS Individual Taxpayer Identification Number. This form is used to apply for a new ITIN or to renew an existing one.
- Attach Required Documentation: You must submit original documents or certified copies from the issuing agency to establish your identity and foreign status. Acceptable documents include:
- Passport (standalone document if it has a date of entry into the U.S.)
- National identification card (must be current and contain your name, photograph, address, date of birth, and expiration date)
- U.S. driver's license
- Foreign driver's license
- U.S. state identification card
- Foreign voter’s registration card
- Civil birth certificate (required for dependents under 18 unless a passport is provided)
- Medical records (for dependents under 6 years of age)
- School records (for dependents under 18 years of age)
- Submit the Application: You can submit your completed Form W-7 and required documentation in one of the following ways:
- By Mail: Send your application package to:
Internal Revenue Service
ITIN Operations
P.O. Box 149342
Austin, TX 78714-9342
- In Person: Apply at designated IRS Taxpayer Assistance Centers (TACs) that offer ITIN document authentication services. You must schedule an appointment by calling 844-545-5640.
- Through an Acceptance Agent: You can also apply through an IRS-authorized Acceptance Agent or Certifying Acceptance Agent (CAA). These agents can help you complete and file Form W-7 and verify your original documentation.
- Processing Time: Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods or if you’re filing from overseas).
- Renewal of Existing ITIN: If your ITIN has expired and you need to renew it, follow the same process as applying for a new ITIN. Ensure to check the box indicating that you are renewing an existing ITIN on Form W-7.
Remember, an ITIN is for tax purposes only and does not authorize work in the U.S. or provide eligibility for Social Security benefits. It also does not change your immigration status.
Sources:
Instructions for Form W-7 (11/2023)
Publication 1915 (6/2023)
Publication 519 (2023)
Instructions for Form 1040-C (01/2024)
Instructions for Form 8233 (10/2021)
Instructions for Form W-8ECI (10/2021)
Instructions for Form 1040-NR-EZ (2019)
