Do You Need an Individual Taxpayer Identification Number (ITIN)

The ITIN is a nine-digit number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number for tax purposes but who do not have and are not eligible to obtain a social security number. The ITIN is for federal tax purposes only. It does not entitle the holder to social security benefits or change an immigration status or the right to work in the U.S. ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax filing responsibilities. An ITIN is needed when a nonresident alien wants to claim the benefit of a reduced withholding rate under an income tax treaty. An alien spouse or dependent eligible to be claimed as an exemption on a U.S. tax return but who is otherwise not eligible for a social security number needs an ITIN.

Before you apply for an ITIN, you must first make an application for a social security number, Form SS-5, and receive a rejection notice that you are not eligible for a social security number. Once you receive the rejection you must apply for an ITIN on Form W-7 and attach a copy of the rejection letter. Form W-7 also requires original, notarized or certified proof of identity documents. There are very specific requirements for completing Form W-7. An incorrect application may lead to a rejection. If you qualify for an ITIN and your application is complete then it can take anywhere from 6 – 10 weeks to receive an ITIN. Applications mailed from abroad may take longer. Let us know if we can assist you with your ITIN application