Note, however, that having an ITIN doesn’t necessarily qualify one to work or reside in the United States. When applying for an ITIN in advance of your tax return, you will need to provide certain documents as proof of your identity. 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. The advantage to using CAAs is that for primary and secondary applicants (like a spouse), the CAA can certify that your documents are original and make copies to send to the IRS. That way, you won’t have to mail your originals or copies certified by the issuing agency. When you are filing an ITIN application alongside a tax return, the responsible officer at your school cannot certify the documents you are providing.

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What is a Reseller Permit and Sales Tax License?

LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

Get an Individual Taxpayer Identification Number (ITIN) to file your tax return

The IRS will accept documents issued within 12 months of the application if no expiration date is normally available. If, for some reason you do not have a passport, you must provide the IRS with a combination of current documents that contain expiration dates. When sitting down to file taxes, one of the first items every taxpayer requires is your TIN (Taxpayer Identification Number). The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code. If you’re a US citizen who regularly files taxes, you likely have a Social Security number.

1. By filing a tax return with an ITIN, you ensure you comply with US tax regulations and avoid potential penalties.
2. Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS.
3. Taxpayers and their representatives should review these changes, which are further explained in the ITIN Documentation Frequently Asked Questions, before requesting an ITIN.
4. The IRS has a long list of documents or combinations of documents that can show your status and identity.

Forms & Instructions

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status. 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. A foreign person, who doesn’t have and can’t get an SSN, must use an individual taxpayer identification number (ITIN). A foreign person may be a resident alien for income tax purposes based on days present in the United States. See discussion of the „Substantial presence test“ in Topic no. 851, Resident and nonresident aliens for more information. You must file Form W-7, Application for IRS Individual Taxpayer Identification Number PDF to apply for an ITIN and to show that you have a federal tax purpose for seeking the ITIN.

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. An ITIN is a tax processing number issued by the Internal Revenue Service (IRS) to individuals who do not qualify for a Social Security number (SSN) but still need to file a U.S. tax return.

In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions. At Rocket Wave Business Services, we understand the complexities of navigating US tax regulations as a non-resident. Our experienced team can assist you with your ITIN application process through our $300 ITIN service package. If you are an international student and you are filing an ITIN application in advance of your tax return, you will need to complete and sign a Form W-7. A current passport would meet all these requirements and is the only document you can submit on its own. At Expat CPA, we specialize in helping non-residents, US citizens and expats remain compliant with the latest IRS tax codes.

An original (or a certified copy) of your passport (which must be unexpired) is the only document the IRS will accept for both identity and foreign status. You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date. If the tax return you attach to Form W-7 is filed after the return’s due date, what is a capital lease versus an operating lease you may owe interest and/or penalties. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents.