Original documents will be returned to the address on record after processing your application. The IRS is currently processing Form W-7s within 11 weeks after receipt. We are taking every action to minimize delays, and we are processing requests in the order they were received. If you will need your original documents for any purpose within this calculation of cost of sales / recording of inventory on hand processing timeframe, you may wish to apply in person at an IRS Taxpayer Assistance Center or CAA. You may also choose to submit certified copies from the issuing agency instead.
A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate. Dependents of U.S. military accrued vs deferred revenue personnel can submit original documents, certified copies or notarized copies of identification documents. Many applicants have reported the IRS lost their passports or other valuable and hard-to-replace identification documents.
Q7: Should spouses and dependents renew their ITINs?
For dependents, they 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. If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and supporting documentation for the exception. If you already have an ITIN but fail to submit a U.S. tax return in any given calendar year, your Individual Taxpayer Identification Number may expire. If this happens, you’ll need to resubmit all your materials – along with your most recently completed U.S. federal tax return. The standard processing time is still seven weeks, although the IRS points out that delays can last up to 11 weeks if the renewal paperwork is received during peak tax time (January 15 to difference between depreciation and amortization with table April 30).
Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS. If you need to renew your ITIN, you’ll follow the same process as applying for a new ITIN. However, if you mail in your renewal application, you can simply send along a form W-7 with supporting documents—no need to attach a tax return. It serves no other purpose aside from federal tax reporting.
New York state residents: Excluded workers fund payments
We also suggest you send the application and documents by certified mail so you’ll have evidence of when you filed the application and where you sent it. 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. Assuming you qualify for an Individual Taxpayer Identification Number (and you follow the W-7 form instructions correctly), you should receive an ITIN within seven weeks. But due to potential processing delays, it’s advisable that you add some extra wiggle room.
When should I apply?
These unique numbers are reserved for U.S. taxpayers who are unable to obtain a traditional Social Security number. Note, however, that having an ITIN doesn’t necessarily qualify one to work or reside in the United States. These numbers only exist for federal tax reporting purposes. To prevent delays, make sure you’ve provided the correct information and sent all the required supporting documentation. Incomplete or incorrect applications may take longer to process. If you are not a U.S. citizen and do not have a Social Security number, learn how to get and use an Individual Taxpayer Identification Number (ITIN) to file a federal tax return.
- Anyone who earns income from the U.S. is required to get a tax ID number, since they’re obligated to pay taxes on what they earn.
- A Social Security number is only issued for citizens and qualifying resident aliens, such as green card holders.
- At Expat CPA, we specialize in helping non-residents, US citizens and expats remain compliant with the latest IRS tax codes.
What counts as proof of identity for the IRS?
If you’re required to file a tax return and aren’t eligible for a Social Security number, you need to apply for an ITIN (See the What should I do? section, above). The advantage to using Certifying Acceptance Agents (CAAs) is that for primary and secondary applicants (like a spouse), the CAA can certify that your documents are original and make copies to send to the IRS. That way, you won’t have to mail your originals or copies certified by the issuing agency. An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.
This means that anyone who is required to file taxes in the U.S. will be eligible for an ITIN, no matter their immigration status. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents. This interview will help you determine if you should file an application to receive an individual taxpayer identification number (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.