Individual Taxpayer Identification Number (ITIN)

Individual Taxpayer Identification Number (ITIN)

An ITIN is an individual taxpayer identification number and it is a tax processing number supplied by the IRS. It will always be a nine-digit number and start with the number 9. The IRS issues ITINs to individuals who need to have a U.S. taxpayer identification number for tax return reporting purposes.  To apply for an ITIN, you must not have or not eligible to receive a Social Security Number (SSN) from Social Security Administration.

Foreign nationals, nonresident aliens or U.S. resident aliens that are required to file a U.S. tax return, or a dependent or spouse of a U.S. citizen, resident alien, or a nonresident alien visa holder will need an ITIN to be included in the tax return reporting process.

If you are ready to apply for your ITIN, you will need at least 3 of the 13 acceptable documents that you can use to verify your identity. The documents must be current and have expiration dates; the IRS will agree to take documents issued within 12 months of the application if no expiration date is available. They also must show your name, a photograph and support your claim of foreign status. The following documents are the only acceptable documents the IRS will take:

–          Passport (standalone document)

–          National identification card (must show photo, name, current address, date of birth, and expiration date)

–          U.S. driver’s license

–          Civil birth certificate (required for dependents under 18 years of age)

–          Foreign driver’s license

–          U.S. state identification card

–          Foreign voter’s registration card

–          U.S. military identification card

–          Foreign military identification card

–          Visa

–          U.S. Citizenship and Immigration Services (USCIS) photo identification

–          Medical records (dependents only – under 6, under 18 if a student)

–          School records (dependents only – under 14, under 18 if a student)

Once you have the right documentations to apply, you will fill out Form W-7, attach a valid federal income tax return, and include your original proof of identity or copies certified by an issuing agency.

As a client of www.expatriatetaxreturns.com … we are happy to help you through this process.