In lieu of sending original documentation, you may use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location. To find a local CAA in your area, you can visit Acceptance Agent Program. CAAs can authenticate all the identification documents for the primary and secondary applicant. 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.
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. This is especially true if you’re mailing your ITIN application to the U.S. from overseas as an expat or non-resident. As the name implies, an ITIN is a dedicated tax ID number that allows individuals to report their earnings, expenses and deductions to the IRS.
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. 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).
For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. To learn about our professional expat tax preparation services, schedule a free consultation with us today. IRS.gov has a wealth of useful information about the process for non-residents. They also have special resources for international students, military members, and others. Acceptance Agents (AAs) and Certifying Acceptance Agents (CAAs) controller definition can help you complete applications.
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 how to file irs form 8832 from federal tax reporting. 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.
All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement. Certain offices can verify passports and national identification cards and return them immediately. A list of these in-person Document Review Taxpayer Assistance Centers is available on IRS.gov.
In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. If you must send original documents, you can send the IRS a prepaid express envelope with your application to have them returned faster. A certified copy is one that the original issuing agency provides, and certifies as quickbooks accountant support an exact copy of the original, and contains an official stamped seal from the agency. Certifying Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents.
Laxmikant Shetgaonkar, born and brought up in Goa, a coastal state in India. His films portray Goa and its social fabric. Apart from national and international awards he ensured his film reaches the remotest corners of Goa, bringing in a cinema movement in this tiny state. (Read complete profile)