About Form W-7, Application for IRS Individual Taxpayer Identification Number Internal Revenue Service

A current passport would meet all these requirements and is the only document you can submit on its own. The application — Form W-7, Application for IRS Individual Taxpayer Identification Number — asks details about why you need an ITIN and requires you to send in certain documents to prove your foreign status and identity. ITIN holders must verify their identity through the video chat process and will need a valid email address, proof of ITIN, one primary document and one secondary document. Taxpayers with an ITIN can complete the registration process to access their IRS online account, which provides balance due, payment history, payment plans, tax records, and more. Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant’s documentation and forward the completed Form W-7 to IRS for processing.

Adoptive parents need an ATIN when they can’t get the child’s regular SSN in time to file their federal tax return. With an ATIN, a parent could claim the child as a dependent and, if eligible, get the child tax credit and other dependent-related tax benefits. The visitor must sign an honorarium statement indicating they have not received honoraria from more than five educational institutions in the previous six-month period. The honorarium statement is automatically generated by GLACIER, once the individual completes their information in the system. 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.

You can apply for an ITIN by bringing your completed forms and documentation to any IRS Taxpayer Assistance Center office. The staff can help you complete an application and will submit it for processing. 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. Certifying Acceptance Agents and many Taxpayer Assistance Centers, discussed below, may also certify certain documents.

When should I apply?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions. Janet Berry-Johnson, CPA, is a freelance writer with a background in accounting and income tax planning and preparation for individuals and small businesses. Janet has been nominated as a top Woman in Accounting by Practice Ignition and honored as a Top 100 Innovative Women in Tax by Canopy Tax. An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity.

Government information

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. Certain individuals who do not a freelancer’s guide to invoicing and getting paid have an individual taxpayer ID number (ITIN) or a Social Security Number will be required to apply for an ITIN. These individuals include students who receive scholarship or fellowship payments, as well as those who receive honorarium or lecture fees.

1. Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS.
2. 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.
3. You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return.

Internal Revenue Service (IRS) to individuals who are required for U.S. federal tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a Social Security number (SSN). Individuals who are residents of tax treaty countries receiving an honorarium for a speaking engagement on a B-1 outsourced controller services accounting manager services or WB visa must complete their GLACIER record and provide Form 8233 to claim a tax treaty benefit. Students who are residents of tax treaty countries receiving a scholarship or fellowship must complete their GLACIER record and provide a W8BEN to claim a tax treaty benefit. Sponsoring departments making service or honorarium payments to international visitors who are residents of tax treaty countries should arrange for in-person interviews for their visitors with Tax Services. If a visitor does not speak English, the sponsoring department should also arrange for an interpreter to be present at the interview.

How do I get an Individual Taxpayer Identification Number (ITIN)?

Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs). They’ll review the W-7 and documentation before sending it to the IRS. Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

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. This allows you to avoid mailing your original documents, or certified copies, to the IRS.

How To Get an EIN

The application process for an ITIN requires an in-person appointment with a UCLA Acceptance Agent. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to accounts payable turnover ratio mail your proof of identity and foreign status documents. They don’t entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits. To apply for an ITIN, complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number.