What is an ITIN?

An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the United States Internal Revenue Service (IRS) to any person (and their spouse and/or children) who earns money in the United States but is not U.S. Citizen and is not eligible for a Social Security Number.

Do I need an ITIN?

You need an ITIN for yourself (and for your spouse and children) if you earn money in the U.S. and are required to file a U.S. Tax Return but you are not a U.S. Citizen or you are not eligible for a U.S. Social Security Number, whether you live in the U.S. or not.

 Below are some examples of those who need an ITIN

• Any non-U.S. Citizen spouse and/or child of a U.S. Citizen living in the U.S.
• Any non-U.S. Citizen spouse and/or child of a non-U.S. Citizen living in the U.S.  
• Any non-U.S. Citizen who does not live in the U.S. and is claiming a tax treaty benefit
• Any non-U.S. Citizen student, professor, or researcher who does not live in the U.S. but is filing a U.S. Tax Return or claiming an exception
• Any spouse and/or child of a non-U.S. Citizen who does not live in the U.S. but holds a U.S. Visa who is required to file a U.S. tax return
• Any non-U.S. Citizen partners of a U.S. or foreign partnership that invests or owns assets that earn money in the U.S.
• Any non-U.S. Citizen with an interest-bearing bank deposit account which is attached to their U.S. trade or business
• Any non-U.S. Citizen who lives in the U.S. and holds an interest-bearing bank deposit account that generates income
• Any non-U.S. Citizen, whether they live in the U.S. or not. who receives distributions of income from a U.S. company such as pensions, annuities, royalties, dividends, etc.

How do I apply for an ITIN?

A person who needs an ITIN applies for it usually at the time of filing a valid U.S. Federal Income Tax Return. Any person (and their spouse and/or children) who earns money in the United States but is not U.S. Citizen and is not eligible for a Social Security Number must complete and submit Form W-7 (Application for IRS Individual Taxpayer Identification Number).

This form is sent along with supporting documents to prove your identity and foreign status to the IRS when you file a valid U.S. Federal Income Tax Return (unless exceptions apply). You can apply for it yourself or you can get help from a Certifying Acceptance Agent (CAA).

Can a Certifying Acceptance Agent (CAA) make it easier to get my ITIN?

Yes! A Certifying Acceptance Agent (CAA) is authorized by the IRS to help non-U.S. Citizens apply for ITINs correctly. In addition, a CAA is authorized to certify they have reviewed and accepted your original supporting documents, so you don't need to send away your original passport and documents to the IRS.

And as of September 7, 2016, Certifying Acceptance Agents (CAA) can also certify identification documents for ITIN applications for children. From January 2013 until September, 2016, CAAs were not able to certify children's identification documents (passports, birth certificates, etc.) and original documents were required to be mailed to the IRS. However, now this limitation has been lifted and CAAs can certify identification documents for all individuals, including children.  

What documents are required to apply for an ITIN?

A Passport is the only stand-alone document that proves both identity and foreign status. However, beginning October 1, 2016 the IRS will no longer accept passports that do not have a date of entry into the U.S. as a stand-alone identification document for dependents from countries other than Canada or Mexico or dependents of military members overseas. Affected applicants will now be required to submit either U.S. medical records for dependents under age 6 or U.S. school records for dependents under age 18, along with the passport. Dependents aged 18 and over can submit a rental or bank statement or a utility bill listing the applicant's name and U.S. address, along with their passport. 

If a passport is not provided, then a combination of other current documents (that show a name and photograph and contain expiration dates to support the claim of current foreign status) must be provided. 

At least one document submitted must contain a recent photograph (unless dependent is under the age of 14 or a student under the age of 18). If you do not submit a passport, then at least one document must prove Foreign Status and at least one document must prove Identity.

Which documents prove Foreign Status? 

• Passport (the only stand-alone document)
• United States Citizenship and Immigration Services (USCIS) Photo Identification
• Visa issued by U.S. Department of State
• Foreign Military Identification Card
• National Identification Card (must be current, and contain name, photograph, address, date of birth and expiration date)
• Foreign Voter's Registration Card
• Civil Birth Certificate (only if document is foreign)
• Foreign Medical Records or School Records for children only under age 14 or a student under age 18.

Which documents prove Identity? 

• Passport (the only stand-alone document)
• United States Citizenship and Immigration Services (USCIS) Photo Identification
• Visa issued by U.S. Department of State
• United States Driver's License
• United States Military Identification Card
• Foreign Military Identification Card
• National Identification Card (must be current, and contain name, photograph, address, date of birth and expiration date)
• United States State Identification Card
• Foreign Voter's Registration Card
• Civil Birth Certificate 
• Foreign Medical Records or School Records for children only under age 14 or a student under age 18.

Note: If a passport is not submitted for a child, original documentation for a child MUST also include a Civil Birth Certificate.

Can I apply for an ITIN myself?

You can fill out the application yourself without help and you will need to mail your ORIGINAL supporting documents that prove your identity and your foreign status (or certified copies by the agency who issued it) to the IRS. Please note: a notarized copy is not a certified copy.

If you mail your passport or other original documents to the IRS, they are usually returned to you by mail within 1-2 months, although there is a risk of losing your original documents in the mail.

How long is an ITIN valid for?

As of June 30, 2014, if you file your tax return using your ITIN at least 1 (one) time during the last 3 (three) years, your ITIN will not expire. However, if you have an ITIN that was not used on any tax returns for 3 (three) consecutive years, it will automatically expire and you would need to re-apply for a new ITIN. This new rule applies to all ITINs issued after January 1, 2013. The IRS will begin deactivating ITINs starting October 1, 2016. ITINs issued before 2013 will begin expiring this year (2016). The first ITINs that will expire are those with middle digits of 78 and 79 (i.e. 9XX-78-XXXX). The renewal period for these ITINs begins October 1, 2016. Renewal period for all other ITINs issued before 2013 that do not have middle digits 78 and 79 will be announced at a future date. Renewal process is almost the same as original application for an ITIN, however, tax return is not required to be submitted during renewal process. All other documents proving foreign status and identity, whether original or certified by CAAs, must be submitted with renewal application.    

How long does it take to receive an ITIN?

The average time to receive an ITIN filed by a CAA is approximately 3-4 weeks. Applications mailed during high processing times (January 15 through April 30) or from abroad may take 8-10 weeks, so be sure to apply well before the U.S. Tax Return deadline of April 15.

At IBA Tax Group, our Certifying Acceptance Agents (CAA) can help you easily obtain an ITIN

IBA Tax Group's Certifying Acceptance Agents can help you correctly prepare ITIN application and certify your documents so you don't lose possession of your passport or other original identity documentation. We review your originals, make the necessary authorized copies and return your documents to you immediately.

We are the only Certifying Acceptance Agents in Coral Springs, Deerfield Beach or Plantation, Florida vicinity.

I live in the state other than Florida. Can you help me? 

Yes, we can. As Certifying Acceptance Agents, we can have face-to-face or video electronic conference (Skype) with all primary and secondary applicants. Please note, you have to mail us your original passport or other identification documents prior to Skype conference, and we will return it to you immediately after Skype conference (postage both ways is paid by the applicant).  

To help you with your ITIN filing and other services Call 888-493-0666, E-mail or Skype Us!