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1- What is an ITIN?
The Individual Taxpayer Identification Number (ITIN) is a tax filing number available only to certain resident and nonresident aliens who do not qualify for a Social Security number (SSN).
2 – What is an ITIN for?
ITINs are issued by the IRS to help people comply with U.S. tax laws and to provide people who are not eligible for a Social Security number a way to file their tax returns. They are issued regardless of immigration status, as both resident aliens and non-resident aliens may be required to file a tax return.
3 – What is an ITIN NOT for?
ITINs do not serve any purpose other than filing tax returns.
An ITIN:
Does not authorize you to work in the United States.
Does not provide entitlement to Social Security benefits.
It does not qualify a dependent for earned income credit purposes.
4- How can I apply for an ITIN?
You can apply for an ITIN using IRS Form W-7. The W-7 form is the IRS application for an Individual Taxpayer Identification Number (ITIN), which must be filed with your federal income tax return.
You can apply for an ITIN by the following methods:
Mailing your Form W-7, along with your tax return, proof of identity, and documents relating to your foreign status, to IRS offices (see address).
Applying in person for an ITIN using the services of a Certified Acceptance Agent, which must be authorized by the IRS. With this option you can avoid having to mail your documents proving your identity and foreign status.
By making an appointment at an IRS-designated Taxpayer Assistance Center. With this option you can avoid having to mail your documents proving your identity and foreign status.
5- Do ITINs expire?
Yes, ITINs do expire. If you have to file a tax return in 2019 and your ITIN has expired or will expire before you file, the IRS recommends that you submit your renewal application (Form W-7) as soon as possible. If you use an expired ITIN, the return will be processed and treated as timely filed, but without some credits and/or exemptions you claim and no refund will be paid at that time. You will receive a notice explaining the delay with the refund and advising you of the expired ITIN.
Any ITIN that has not been used on a federal tax return at least once in the last three years expired on December 31, 2018. In addition, all ITINs issued prior to 2013 with the digits 73, 74, 75, 76, 77, 81 or 82 in the middle (Example: 9XX-73-XXXXXX) also expired at the end of 2018. ITINs with digits 70, 71, 72, 78, 79 or 80 in the middle, which expired in 2016 and 2017, may also be renewed.
