Taxpayer identification numbers TIN Internal Revenue Service

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. 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 applying for an ITIN in advance of your tax return, you will need to provide certain documents as proof of your identity. An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity.

1. 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.
2. Consider getting certified copies or using one of the application methods listed below, rather than mailing original identification documents to the IRS.
3. In subsequent years, when you have an ITIN, you will file your tax return as directed in the form instructions.
4. If, for some reason you do not have a passport, you must provide the IRS with a combination of current documents that contain expiration dates.
5. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS.
6. Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare.

It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Refer to Employer ID Numbers for more information.The following form is available only to employers located in how to apply for a colorado sales tax license Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR PDF. An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. 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). 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. That way, you won’t have to mail your originals or copies certified by the issuing agency.

Reminder when submitting documentation for ITINs

This will prevent you from having to mail your proof of identity and foreign status documents. Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system.

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 current passport would meet all these requirements and is the only document you can submit on its own. When you are filing an ITIN application alongside a tax return, the responsible officer at your school cannot certify the documents you are providing. You will only file a tax return to the address above once, when you file Form W-7 to businesscommunicationblog com get an ITIN.

How do I apply for an ITIN?

The usual waiting time for your what is a form ssa ITIN to be processed outside of peak times (January to April) is six to eight weeks however it will depend on when you apply. The IRS will accept documents issued within 12 months of the application if no expiration date is normally available. Your school will typically have an officer who is responsible for certifying copies of your documents (such as passport, visa, i-20/DS-2019).

What documents do nonresidents need when applying for an ITIN?

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. 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. If you are an international student and you are filing an ITIN application in advance of your tax return, you will need to complete and sign a Form W-7. The next step would be to get copies of your identification documents certified. If you are in your home country outside of the US then this may be trickier as usually your responsible officer at your school can certify copies of your identification documents.

If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated “N/A”. A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for 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.

You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date. If the tax return you attach to Form W-7 is filed after the return’s due date, you may owe interest and/or penalties.