However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter. You will usually file an ITIN application, Form W-7, Application for IRS Individual Taxpayer Identification Number, with your first tax return, which you must file as a paper return, not electronically.

Expanded discussion of allowable tax benefit

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. 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. But non-citizens without work authorization sometimes have to file U.S. tax returns, too—if they have income from U.S. sources, for example, or if they are entitled to a refund of withheld money under a tax treaty. U.S. citizen taxpayers typically use Social Security numbers to identify themselves and their family members to the Internal Revenue Service. But some net cash per share meaning non-citizens who have U.S. tax obligations aren’t eligible to receive a Social Security number.

Government information

When your goal is to eventually apply for legal United States residency, demonstrating that you’ve lived in the U.S. and paid taxes can aid your application. Furthermore, if you’re eligible for a SSN in the future, the income you reported difference between bookkeeping and accounting under your ITIN may count toward your Social Security earnings. The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

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. If you’d prefer not to submit your information in person, you can mail it. Because of the sensitive nature of the documents you’re sending, only use certified mail with a tracking number.

You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from amortization vs depreciation the issuing agency to prove identity and foreign status. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers.

1. A certified copy is one that the original issuing agency provides, and certifies as an exact copy of the original, and contains an official stamped seal from the agency.
2. This can include both U.S. citizens and non-citizens such as U.S. nationals and permanent residents.
3. It is issued either by the Social Security Administration (SSA) or by the IRS.

Processing Timeline

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By mail

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. A tax return accompanied by one or more W-7 forms cannot be submitted electronically. You can submit it in person at any IRS Taxpayer Assistance Center that performs in-person document reviews; most major cities have such assistance centers, and there is at least one center in every state.