ITIN Basics: Who Needs One and How the Form W-7 Process Works
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS. It is for people who need a U.S. taxpayer identification number but are not eligible for a Social Security number (SSN).
Who usually needs an ITIN
People who must file a U.S. federal tax return but are not eligible for an SSN
Spouses of U.S. citizens or residents who are listed on a U.S. tax return and are not eligible for an SSN
Dependents listed on a U.S. tax return who are not eligible for an SSN (a dependent generally must qualify for an allowable tax benefit)
What an ITIN does not do
According to the IRS, an ITIN is used only for federal tax reporting. It does not authorize work in the U.S. and does not make you eligible for Social Security benefits.
How to apply
Complete Form W-7. In most cases it must be attached to a federal income tax return, unless you qualify for an exception.
Include original identity documents, or copies certified by the agency that issued them. A valid passport is the only document that proves both identity and foreign status on its own.
Submit your application in one of three ways: by mail to the IRS, in person at an IRS Taxpayer Assistance Center, or through an IRS Acceptance Agent or Certifying Acceptance Agent.
How long it takes
The IRS says to allow about 7 weeks to hear about your application, or 9 to 11 weeks if you apply during tax season (January 15 to April 30) or from outside the U.S.
ITIN renewals
An ITIN that is not used on a federal tax return at least once in three consecutive years expires. If you need to file with an expired ITIN, you renew it with Form W-7.
How we can help
We help you check whether you need an ITIN, prepare Form W-7 together with your tax return, and give you a clear list of the documents you need. USLaw Group LLC is not an IRS Certifying Acceptance Agent, so we explain your options for submitting original documents. Please don't email passports or other identity documents.
Call 571-245-2001 to schedule a consultation, in English or Persian (Farsi).
This article is general information based on IRS guidance, not advice for your specific situation.
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