You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent.
Expanded discussion of allowable tax benefit
If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. This identity verification process applies to IRS services including Online Account, Get Transcript Online, Online Payment Agreement, Get an Identity Protection PIN (IP PIN), Tax Pro Account, e-Services, and Submit Forms 2848 and 8821 Online. With TurboTax Live Full Service, a local expert matched to your unique situation will do your taxes for you start to finish.
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You should expect to hear back from the IRS about your approval status after no more than seven weeks — look for a letter in the mail with your ITIN when your application is approved. You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete. Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant’s documentation and forward the completed Form W-7 to IRS for processing. All features, services, support, prices, offers, terms and conditions are subject to change without notice. A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.
They don’t entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits. If you are not a U.S. citizen and do not have a Social Security number, learn how to get and use an Individual Taxpayer Identification Number (ITIN) to file a federal tax return. ITINs that have not been used on a tax return for Tax Year 2021, Tax Year 2022 or Tax Year 2023 will expire December 31, 2024. Unless you will not need to file an income tax return next year, you will likely need to renew your ITIN if you fit either of the above two categories.
How do I get an Individual Taxpayer Identification Number (ITIN)?
It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS. Simple Form 1040 returns only (no schedules except for Earned Income Tax Credit, Child Tax Credit and student loan interest). USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more. Official websites use .gov A .gov website belongs to an official government organization in the United States. For a summary of those rules, please see the new Form W-7 and its instructions.
Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number.
- A taxpayer identification number (TIN) is required on all returns, statements, and other tax-related documents and you must provide it upon request to any other person who needs it to comply with the tax law.
- Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs).
- Simple Form 1040 returns only (no schedules except for Earned Income Tax Credit, Child Tax Credit and student loan interest).
- However, if you’re living abroad and have adopted a foreign child or have had a foreign child legally placed in your home pending an adoption, that child may be eligible for an ITIN.
- 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.
Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs). They’ll review the W-7 and documentation before sending it to the IRS. Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.
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. An ITIN is issued for federal tax filing purposes only and doesn’t entitle you to Social Security benefits nor does it make you eligible for the earned income credit. The ITIN creates no inference concerning your immigration status or your right to work in the United States. An ITIN may be assigned to an alien dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or dependent care credit (claimed on Form 2441). The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return.
Note that the deduction for personal exemptions was suspended for tax years 2018 through 2025. For tax years beginning after 2017, spouses or dependents aren’t eligible for an ITIN, unless they are claimed for an allowable tax benefit. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit. You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you sum of years’ digits method should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date.