In the United States, every person who has taxable income has to file an annual tax return with the IRS, or Internal Revenue Service. To help the agency keep track of the millions of filers every year, each taxpayer needs a unique tax ID number on their return. You can mail the W-7 and documentation to the address in the Form W-7 Instructions. Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs). They’ll review the W-7 and documentation before sending it to the IRS. If you’d prefer not to submit your information in person, you can mail it.

1. For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF.
2. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system.
3. Sarah has spent nearly a decade in public accounting and has extensive experience offering strategic tax planning at the state and federal level.
4. Anyone who needs to pay taxes but doesn’t fit into the Social Security box should get an ITIN.

An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. 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). The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date.

How to file your federal tax return using an ITIN

If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.

The letter will list your ITIN number and give you instructions on how to use it. You don’t need to have your ITIN to submit a tax extension. I’m not going to spend much time getting into these, since they don’t apply to most people. But if you want to learn more, read page 10 of IRS Publication 1915. The process could cost as little as $30 or as much as $400. That being said, the price will vary depending on where you live and whether the CAA prepares your tax return as well.

Forms & Instructions

Sarah is an Enrolled Agent with the IRS and a former staff writer at Keeper. In 2022, she was named one of CPA Practice Advisor’s 20 Under 40 Top Influencers in the field of accounting. Her work has been featured in Business Insider, Money Under 30, Best Life, GOBankingRates, and Shopify.

Who doesn’t need an ITIN

This way, the IRS will be able to match the tax return in their system. Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific how to record a prepaid expense written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code. Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant’s documentation and forward the completed Form W-7 to IRS for processing.

Official websites use .gov A .gov website belongs to an official government organization in the United States. Here’s what to do based on how long you’ve been waiting. Last but not least, be sure to sign and date your W-7 at the bottom, and provide a good phone number for the IRS to reach you at, just in case. Not every section will apply to you, and it’s okay to skip those parts. But just in case, let’s go over a few sections that might apply. Because ITINs are confidential, they aren’t considered reliable for tracking someone’s credit history or financial health.

If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties. Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system.

If your dependent doesn’t live in Canada or Mexico, their passport doesn’t list a date of entry, they’ll need an extra document to prove they actually have residency in the US. They can also help you fill out the Form W-7 completely — and even prepare your tax return for you. Under box 6e, indicate whether you’ve been issued an ITIN before, and list the number in box 6f. Choose whether you’re applying or renewingIn the very first section, you’ll be prompted to mark whether you’re renewing an ITIN you already have or applying for a new one. The same rule of thumb goes for your dependents and your spouse. If you aren’t claiming them on your tax return, there’s no reason for them to get an ITIN number.