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We have signed an agreement with IRS to process W7
(ITIN) applications as Certifying Acceptance Agent (CAA). A CAA is an
individual,
business or organization (college, financial institution, accounting
firm, etc.) authorized by IRS to assist alien individuals and other
foreign persons in obtaining ITINs (Individual Tax Identifying Number)
from the IRS.
CAAs review applicants
documentation, complete a certificate of accuracy, and forward the
certificate and application to the IRS for processing. An Acceptance
Agent cannot complete the certificate of accuracy therefore the original
identification documents must be mailed to IRS. CAAs do not act as agents
of the IRS, nor are they authorized to hold themselves out to be agents
of the IRS. We do charge a fee for this service.
Acceptable documents for identity and foreign status
- Passport (stand alone document)
- National identification card (must show photo, name, current
address, date of birth, and expiration date)
- U.S. driver's license
- Civil birth certificate (required for dependents under 18 years
of age)
- Foreign driver's license
- U.S. state identification card
- Foreign voter's registration card
- U.S. military identification card
- Foreign military identification card
- Visa
- U.S. Citizenship and Immigration Services (USCIS) photo
identification
- Medical records (dependents only - under 14, under 18 if a
student)
- School records (dependents only - under 14, under 18 if a
student)
What documents do I need to bring in for the ITIN application processing?
We need following documents to process application:
- W7 form, if you have already filled it in.
- Copy of the W7 filled in form
- Original acceptable documents for identity & foreign status listed above
- Copy of the acceptable documents
- Original supporting document to prove the need of the ITIN e.g. tax return, bank letter or any other supporting documentation
- Copy of the supporting document
Can I send notarized documents directly to IRS for ITIN processing?
Yes, you can send notarized documents to IRS if you don't want to mail
originals. Keep in mind that notary public in some of the states
(including California) can not certify copy of any document except power
of attorney or notary public journal. Following is the quote from
California Notary Handbook 2011.
"A notary public may only certify copies of powers of attorney under Probate Code section 4307 and his or her notary public journal. (Government Code sections 8205(a)(4), 8205(b)(1), and 8206(e))"
What is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a tax processing
number issued by the Internal Revenue Service. It is a nine-digit number
that always begins with the number 9 and has a range of 70-88 in the
fourth and fifth digit, example 9XX-70-XXXX.
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.
What is an ITIN used for?
ITINs are for federal tax reporting 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 (SSNs).
An ITIN does not authorize work in the U.S. or provide eligibility for
Social Security benefits or the Earned Income Tax Credit.
Who needs an ITIN?
IRS issues ITINs to foreign nationals and others who have
federal tax reporting or filing requirements and do not qualify for
SSNs. A non-resident alien individual not eligible for a SSN who is
required to file a U.S. tax return only to claim a refund of tax under
the provisions of a U.S. tax treaty needs an ITIN.
Other examples of individuals who need ITINs include:
- A nonresident alien required to file a U.S. tax return
- A U.S. resident alien (based on days present in the United States)
filing a U.S. tax return
- A dependent or spouse of a U.S. citizen/resident alien
- A dependent or spouse of a nonresident alien visa holder
How do I know if I need an ITIN?
If you do not have a SSN and are not eligible to obtain a SSN,
but you have a requirement to furnish a federal tax identification
number or file a federal income tax return, you must apply for an ITIN.
If you have an application for a SSN pending, do not file Form W-7.
Complete Form W-7 only if the Social Security Administration (SSA)
notifies you that a SSN cannot be issued.
To obtain a SSN, see Form SS-5, Application for a Social Security Card.
To get Form SS-5 or to find out if you are eligible to obtain a SSN, go
to Social
Security Administration Website or contact a SSA office. By law, an
alien individual cannot have both an ITIN and a SSN.
IRS processes returns showing SSNs or ITINs in the blanks where tax
forms request SSNs. IRS no longer accepts, and will not process, forms
showing "SSA205c," "applied for," "NRA," blanks, etc.
What documents are acceptable as proof of identity and foreign
status?
IRS streamlined the number of documents the agency accepts as
proof of identity and foreign status to obtain an ITIN. There are 13
acceptable documents. Each document must be current and contain an
expiration date. IRS will accept documents issued within 12 months of
the application if no expiration date is normally available. Documents
must also show your name and photograph, and support your claim of
foreign status. Below is the list of the only
acceptable documents:
- Passport (stand alone document)
- National identification card (must show photo, name, current
address, date of birth, and expiration date)
- U.S. driver's license
- Civil birth certificate (required for dependents under 18 years
of age)
- Foreign driver's license
- U.S. state identification card
- Foreign voter's registration card
- U.S. military identification card
- Foreign military identification card
- Visa
- U.S. Citizenship and Immigration Services (USCIS) photo
identification
- Medical records (dependents only - under 14, under 18 if a
student)
- School records (dependents only - under 14, under 18 if a
student)
When should I apply for an ITIN?
You should complete Form W-7 as soon as you are ready to file your
federal income tax return, since you need to attach the return to your
application.
If you meet one of the exceptions to the tax filing requirement, submit
Form W-7, along with the documents that prove your identity and foreign
status and the required supplemental documents to substantiate your
qualification for the exception, as soon as possible after you determine
that you are covered by that exception.
You can apply for an ITIN any time during the year; however, if the tax
return you attach to Form W-7 is filed after the return's due date, you
may owe interest and/or penalties. You should file your current year
return by the prescribed due date to avoid this.
How and when can I expect to receive my 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 six weeks. If you have not received your ITIN or
other correspondence six weeks after applying, you may call the IRS
toll-free number at 1-800-829-1040 to request the status of your
application.
Are ITINs valid for identification?
No. ITINs are not valid identification outside the tax system.
Since ITINs are strictly for tax processing, IRS does not apply the same
standards as agencies that provide genuine identity certification.
ITIN applicants are not required to apply in person, and IRS does not
further validate the authenticity of identity documents. ITINs do not
prove identity outside the Federal tax system, and should not be offered
or accepted as identification for non-tax purposes.
Are ITINs valid for work purposes?
No. ITINs are for federal income tax purposes only. Getting an
ITIN does not change your immigration status or your right to work in
the United States.
Can ITINs be used as proof of identification to obtain a state
driver?s license?
No. ITINs are not valid for identification outside the tax system. For
more information access the DMV
communication provided to the state departments of motor vehicles.
What do I do when I am assigned a social security number (SSN)?
Once you receive a SSN, you must use that number for tax
purposes and discontinue using your ITIN. It is improper to use both
the ITIN and the SSN assigned to the same person to file tax returns.
It is your responsibility to notify the IRS so we can combine all of
your tax records under one identification number. If you do not notify
the IRS when you are assigned a SSN, you may not receive credit for all
wages paid and taxes withheld which could reduce the amount of any
refund due. You can visit a local IRS office or write a letter
explaining that you have now been assigned a SSN and want your tax
records combined. Include your complete name, mailing address, and ITIN
along with a copy of your social security card and a copy of the CP
565, Notice of ITIN Assignment, if available. The IRS will void the
ITIN and associate all prior tax information filed under the ITIN with
the SSN. Send your letter to:
Internal Revenue Service
Austin, TX 73301-0057
What is an ITIN Acceptance Agent?
An ITIN Acceptance Agent is an individual, business or organization
(college, financial institution, accounting firm, etc.) authorized by
IRS to assist individuals in obtaining ITINs. Certifying Acceptance
Agents review applicants' documentation, complete a certificate of
accuracy, and forward the certificate and application along with a tax
return to the IRS for processing. Click
here for a list of Acceptance Agents.
What information is available for Foreign Property
Buyers/Sellers?
Foreign buyers and sellers of U.S. real property interests need Taxpayer
Identification Numbers (TINs) to request reduced tax withholding when
disposing of the property interest, and to pay any required
withholding. Individuals who do not qualify for Social Security Numbers
may obtain Individual Taxpayer Identification Numbers (ITINs) to meet
the requirement to supply a TIN. Click ITIN
Guidance for Foreign Property Buyers/Sellers for more information.
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