What is ITIN? ITIN Review

ITIN Role

The biggest use of ITIN Number is to help the IRS record the tax forms and tax status of people without SSN, that is, to file taxes. In addition to filing taxes, some banks' credit cards can also be applied for with ITIN Number, such as Chase credit cards. ITIN Number is used for filing taxes, and does not provide other social benefits, such as minimum living allowance. It also cannot provide proof of legal employment in the United States. Everyone can just use it to file taxes.

There are two ways to apply for ITIN

1. Submit original passport;

2. Submit your passport certification

Usually, two documents are required to apply for a tax number.

1. Reasons for applying for ITIN;

2. Clear scan of valid passport, including the first page and signature page;

What you need

Proof of identity of the applicant (passport, ID card, etc.)

Form W-7 (Application for an Individual Taxpayer Identification Number);

A federal tax return (Form 1040);

A commonly used personal email address

Who can use ITIN?

The IRS issues ITIN numbers to foreign nationals and other individuals who are subject to federal tax returns but do not qualify for an SSN. The issuance of an ITIN is not affected by immigration status because both resident and nonresident aliens may be subject to U.S. tax returns under IRS regulations.

Those who are not eligible for a SSN but need an ITIN include:

1. Non-resident aliens who are eligible for preferential withholding tax benefits under an income tax treaty;

2. Non-resident aliens who need to file U.S. tax returns or file U.S. tax returns because they want to apply for tax refunds;

3. A nonresident alien who elects to file a joint return with a U.S. citizen spouse or a resident alien spouse;

4. U.S. resident aliens filing tax returns (those who meet the U.S. residency test);

5. The foreign spouse is declared tax-exempt on the U.S. tax return;

6. A foreign national is eligible to be claimed as a dependent on another person’s tax return;

7. Non-resident alien students, professors or researchers who need to file U.S. tax returns or exemptions;

8. Dependents/spouse of a nonresident alien holding a U.S. visa.

How to apply

1. Traditional mailing method

Organize and fill out the W7 form (https://www.irs.gov/site-index-search?search=w7&field_pup_historical_1=1&field_pup_historical=1), tax form and identity certificate (usually the original passport, or the notarized document of the original issuing unit. The latter is relatively troublesome, so people usually mail the original passport)

It is recommended to use a safe and fast mailing method when mailing your passport, and try not to send it by ordinary mail. Priority Mail Express and Priority Mail, FedEx and UPS are all acceptable.

The official statement says that you can receive the return email within 7 weeks, but the actual situation is similar. It usually takes about 1-2 months, but during the tax peak period, you may have to wait for 3 months to receive the ITIN Number and original passport returned by the IRS. In addition to the long time that the passport is occupied, the biggest problem of applying by mail is that the passport may be lost when the IRS sends it back, and the IRS does not bear any responsibility. If you need to use your passport to handle other things while applying for an ITIN Number or are worried about losing your passport, you can choose the following two other methods.

2. Submit application materials in person at the Taxpayer Assistance Center

You need to bring the W7 form, tax return, and original passport. If you file a joint tax return, in addition to the ITIN Number applicant, the joint tax filer also needs to go together. This method does not require mailing materials to the IRS, and no additional fees are required. The staff will review the passport and make a copy, and then return it to the applicant on the spot, eliminating the trouble of mailing and worrying about the passport being lost. For family members (such as F2 and J2), TAC can verify three identity documents: passport, birth certificate, and National Identity Card.

3. ITIN AcceptanceAgent Designated Agent Application

IRS designated agents can help you apply for an ITIN Number for an additional fee. There are two types of Acceptance Agents. One is Acceptance Agent (AA), who can help you fill out the W7 form and mail the documents. They cannot verify your passport on the spot, so you need to mail the original passport or a notarized copy.

Another type of Certifying Acceptance Agent (CAA) is qualified to verify passports and return them to the applicant on the spot. For family members (such as F2 and J2), CAA only verifies passports and birth certificates. However, passports are generally the proof of identity provided when applying for ITIN Numbers.

ITIN Validity Period

The Protecting Americans from Higher Taxes Act of 2015 (PATH Act) provides that ITINs issued before 2013 will no longer be valid based on the ITIN issuance date schedule. ITINs with a middle digit of 78 or 79 will expire on January 1, 2017. In addition, under the PATH Act, an ITIN that has not been used on a federal income tax return for three consecutive tax years, either for the filer or for a dependent listed on the return, will expire on December 31 of the third consecutive tax year in which it has not been used.

References

• 1. Those who do not have SSN or ITIN numbers in the United States should be careful! : Sohu [reference date 2017-08-06T16:00:00.000Z]