Filing taxes for your business or yourself can be confusing. With so many different tax ID numbers, it can be hard to figure out which one to use. For example, what is an ITIN, who needs one, and when should it be used? You’ll find all those answers right here.
What is an ITIN?
ITIN stands for Individual Taxpayer Identification Number. It is a nine-digit number in the same format as a Social Security Number.
ITIN Table of Contents
All ITIN numbers begin with 9. Documentation of eligibility must be provided to obtain an ITIN.
This type of tax ID number is assigned to resident aliens, their spouses, and dependents. Each person must have their own ITIN, as they are unique to the individual. It’s important to note that spouses and dependents are only eligible for an ITIN if they are claimed for an allowable tax credit, or they file their own tax return.
How to Get an ITIN
Obtaining an ITIN will require documentation and the filing of a Form W7. Here are the details of that process.
Gather Supporting Documentation
To obtain an ITIN, an individual should first gather all the supporting documentation. This includes anything that substantiates the applicant’s status as a resident alien, or the spouse or dependent of one. Without proof of eligibility, the IRS will not assign an ITIN. Here are some examples of documents that satisfy this requirement:
- Passport
- U.S. Citizenship and Immigration Services ID Card
- Visa issued by the U.S. Department of State
- U.S. Driver’s License
- U.S. Military ID Card
- Foreign Driver’s License
- Foreign Military ID Card
- National Identification Card
- U.S. State ID Card
- Foreign Voter Registration Card
Additionally, applicants claimed as dependents must prove citizenship to obtain an ITIN.
File Form W7
Once supporting documentation has been gathered, form W7 must be completed. This form can be found on the IRS website. It is a fillable PDF that can be completed on a computer, or downloaded, printed, and filled out by hand. Once the form is completed and documentation is gathered, all items must be submitted to the IRS for processing. This can be done in the following ways:
All items can be mailed directly to the IRS at:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
You may present Form W7, along with supporting documentation at a walk-in IRS office near you. You may use an acceptance agent to file the information for you
Note: acceptance agents are entities that assist with filing IRS forms. These entities can be institutions such as colleges, universities, banks, and more.
How to Renew My ITIN Number
An ITIN could expire due to non-use. For example, if you filed a US federal tax return, but did not include your ITIN on the return, it could expire due to non-use. Similarly, if your spouse or dependents were not claimed on the tax return, their ITINs could expire, as well. Spouses and dependents are only eligible for renewing an ITIN if they are claimed for an allowable tax credit, or they file their own tax return.
If you wish to renew your ITIN number, this can also be done by navigating to the IRS website. To file for renewal, you must have a U.S. federal tax return. If not, you must qualify for an exception. An extensive list of exceptions can be found in the exceptions table on the IRS website.
You will need to submit a renewal package that includes your new Form W7, your federal tax return, and all supporting documentation. There should be a separate W7 for each individual is listed on the tax return that is being submitted. Certified copies of all supporting documents must be included.
To deliver the forms to the IRS, you may use one of the following methods:
All items can be mailed directly to the IRS at:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Private delivery service. If you use a private delivery service, the documents can be delivered to:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
You may present Form W7, along with supporting documentation at a walk-in IRS office near you. The IRS website or a simple Google search can locate an office near you.
You may use an acceptance agent to file the information for you
Note: acceptance agents are entities that assist with filing IRS forms. These entities can be institutions such as colleges, universities, banks, and more.
How to Find My ITIN Number
If you misplace your ITIN number, there are a few places you can look to find it. First, you can review your original application acceptance letter. Typically, when a new number is obtained, the IRS will send a letter and an email to the individual, letting them know they have been approved. This correspondence will also include the ITIN.
If you don’t have the documentation from when you first applied for your ITIN, you can review your tax return. Your federal tax return should have your ITIN on it if it was filed properly. It should also have the ITINs for spouses and dependents.
If you do not have any of this documentation available, you may call the IRS directly and ask for your number. Note that the agent will ask several questions to verify your identity, so it’s smart to have that information available when you call. Here are the numbers to call:
Inside the United States: 800-829-1040
Outside the United States: 267-941-1000
