Individual Taxpayer Identification Numbers (ITIN)
An Individual Taxpayer Identification Number (ITIN) is a unique nine-digit tax processing number issued by the IRS to individuals required to pay tax or who have a tax reporting requirement to the IRS but do not qualify for a Social Security number.
An ITIN does not serve as identification outside of the tax system, and does not change an individual’s immigration status. An ITIN does not authorize the individual the right to work in the United States or confirm employment eligibility. An ITIN does not entitle person to Social Security benefits or the Earned Income Tax Credit.
- Who needs an ITIN?
- How do I apply for an ITIN?
- What documents are acceptable as proof of identity and foreign status?
- What is an Acceptance Agent?
- What is a Certifying Acceptance Agent?
Who needs an ITIN?
- Any U.S. resident (based on days present in the U.S.) or non-resident alien individual who:
- Is required to file a U.S. federal income tax return.
- Can be claimed as a dependent on a U.S. federal income tax return.
- Does not have and cannot obtain a Social Security number to claim a refund of tax under the provisions of a U.S. tax treaty.
- Meets an exception to having to file a U.S. federal income tax return, but requires an ITIN for federal withholding and reporting purposes.
How do I apply for an ITIN?
- The Form W-7/W-7SP must be attached to a U.S. federal income tax return unless one of the exceptions to the requirement is met.
- Attach original, certified or notarized copies of acceptable identification documents.
- The applicant’s name must be listed on the return as it appears on the Form W-7/W-7SP.
What documents are acceptable as proof of identity and foreign status?
Applicants must submit current documentation to prove their foreign status and identity. A current passport is the only document that is accepted for both identity and foreign status. The following acceptable documentation must be submitted in original or certified copies:
| Passport* (the only document that can be submitted by itself) | |
| National identification card | U.S. military identification card |
| Civil birth certificate | Foreign military identification card |
| U.S. driver's license | U.S. visa |
| Foreign driver's license | U.S. CIS photo identification card |
| U.S. state identification card | School record (dependents only, see note below) |
| Foreign voter registration card | Medical records (dependents only, see note below) |
Note: These documents are only valid for dependents under age 14 (under age 18 if a student) and can be used to establish foreign status only if they are foreign documents.
What is an Acceptance Agent?
An Acceptance Agent is an individual, business or organization (college, financial institution, accounting firm, etc.) authorized by the IRS to assist individuals in obtaining ITINs. Acceptance Agents review the applicant’s documentation and forward the application with the federal return to the IRS for processing. Some Acceptance Agents may charge a fee.
What is a Certifying Acceptance Agent?
A Certifying Acceptance Agent is a person that is authorized under an agreement with the IRS to submit a Form W-7 to the IRS on behalf of an ITIN applicant without furnishing supporting documentary evidence. The agent must certify that, to the best of his or her knowledge and belief, the identity and alien status documentation he or she has reviewed is authentic, complete and accurate.
