ITIN & Taxes

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How to apply and renew an ITIN

What is an ITIN?

• An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.

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• Nine digit number beginning with 9�
• The 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).

An ITIN does not….

• Authorize work in the U.S.�
• Provide eligibility for Social Security benefits�
• Qualify a dependent for Earned Income Tax Credit Purposes

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Who needs an ITIN?

• Individuals who needs to comply with U.S. tax laws AND are not eligible for a Social Security number.�
• An individual can be a resident or nonresident alien.�
• ITINs issued regardless of immigration status

Do I need an ITIN?

You need an ITIN if you do not have an SSN and are not eligible to obtain one, and�

You have a requirement to file a federal tax return, and�

You are in one of the following categories:�

• Nonresident alien who is required to file a U.S. tax return
• U.S. resident alien who is filing a U.S. tax return (substantial presence test)
• Dependent or spouse of a U.S. citizen/resident alien
• Dependent or spouse of a nonresident alien visa holder

Tax Return Requirement

• All Form W-7 applications, including renewals, must include a U.S. federal tax return.�
• Some exceptions apply (investors, tax treaties, etc.)

Supporting �Documentation

• Must prove identity AND foreign status.

Spouses and Dependents

• Must furnish ITINs to be able to file joint returns or be included on returns of primary taxpayers

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• Required for nonresident and resident alien spouses and dependents of primary taxpayers

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Child & Dependent Care Credit

• 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).

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• The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return.

Original Documents or Certified Copies Required

• Original documents required

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• Documents certified by the issuing agency�
• Mexican Consulate can issue a certified copy of a passport
• Mexican Consulate is the issuing agency

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Original Documents

• Mail in paper tax returns and original documents

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• Visit a Certifying Acceptance Agent

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• Visit a Taxpayer Assistance Center

IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review

• Employees at IRS Taxpayer Assistance Centers (TACs) can review your original documents and certified copies from the issuing agencies required to apply and renew for Individual Taxpayer Identification Numbers (ITINs).

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• Primary and secondary applicants and their dependents can have their documents reviewed and verified. Your documents will be returned to you at the end of your appointment.�
• IRS TACs operate by appointment. To schedule an appointment, call 844-545-5640. To view all services provided at any office and get directions, visit IRS.gov Contact Your Local Office.

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Expired ITINs

• If your ITIN wasn't included on a U.S. federal tax return at least once for tax years 2021, 2022, and 2023, your ITIN will expire on December 31, 2024. �
• ITINs with middle digits "70," "71," "72," "73," "74," "75," "76," "77," "78," "79," "80," "81," "82," "83," "84," "85," "86," "87," or "88" have expired.

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• In addition, ITINs with middle digits "90," "91," "92," "94," "95," "96," "97," "98," or "99," IF assigned before 2013, have expired.

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• If you previously submitted a renewal application and it was approved, you do not need to renew again.

Name Change

• If the change affects your legal name, you will need to request a name change by sending a letter directly to the address listed under "Where do I file my Form W-7/W-7(SP)?", later. Include an explanation of the circumstances leading to the change (marriage, divorce, etc.) and submit documentation to support your request. Examples include:

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• A copy of a marriage license.
• A copy of a divorce certificate.
• An official court related document validating the name change.

Address Change

• It's important that the IRS is aware of your current mailing address. This address is used to mail notices about your Form W-7, including notification of your assigned ITIN, and return your original supporting documentation.

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• If you move before you receive your ITIN, notify us of your current mailing address immediately, so we may update our records.

What’s New?

• Taxpayers with an ITIN can complete the registration process to access their IRS online account, which provides balance due, payment history, payment plans, tax records, and more.�
• ITIN holders must verify their identity through the video chat process and will need a valid email address, proof of ITIN, one primary document and one secondary document. One of the documents must provide proof of address.

ITIN Acceptance Agents

• An Acceptance Agent is an individual or an entity who is authorized by the IRS to assist individuals in obtaining Individual Taxpayer Identification Numbers (ITIN) from the IRS.

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• Certify accuracy of documents through face-to-face or live video electronic interview

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• Attach Certificate of Accuracy (W-7 COA)

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• Attach copies of the supporting documentation

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ITIN Acceptance Agent Program changes

• IRS Resumes Acceptance Agent Application Submissions

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• January 19, 2024, the IRS lifted the moratorium on the application submissions. �
• Interested parties can now resume submitting applications to participate in the IRS Acceptance Agent program.�

New Acceptance Application Process

• The Acceptance Agent application process has changed significantly and includes modernization efforts that transformed the prior paper application process to an electronic application process. �
• This change results in greater efficiencies and reduces the processing time for properly submitted applications from 120 days to 60 days.

How to Become an Acceptance Agent

• IRS Acceptance Agent Application (Form 13551)�
• ITIN Acceptance Agent Training�
• Forensic Training�
• CAA Documentation Upload Tool

Important

• CAAs can authenticate all identification documents for primary and secondary taxpayers except foreign military identification cards. �
• For dependents, CAAs can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS.�
• CAAs must complete and attach a Form W-7 (COA), Certificate of Accuracy for IRS Individual Identification Taxpayer Number, to each Form W-7 application submitted. This serves as verification they have reviewed the original documentation or certified copies from the agency that issued them.�
• AAs and CAAs must conduct an in-person interview with each ITIN applicant (primary, secondary, and dependent) in order to complete the application. Video conferencing maybe used for the interview only. However, CAAs must have the original identification documents or certified copies from the issuing agency in their possession during the interview.