Where and How to Apply for an ITIN Number?
By mail. Mail Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:
Internal Revenue Service
P.O. Box 149342
Austin, TX 78714-9342
If you mail your application, don’t use the mailing address in the instructions for your tax return.By private delivery services. If you use a private delivery service, submit your Form W-7, your tax return (if applicable) or other documents required by an exception, and the documentation described under Supporting Documentation Requirements, earlier, to:
Internal Revenue Service
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
In person. You can apply for your ITIN by visiting designated IRS Taxpayer Assistance Centers (TACs). They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents. For dependents, TACs can verify passports, national identification cards, and birth certificates. These documents will be returned to you immediately. Service at TACs is by appointment only. Appointments can be scheduled by calling 844-545-5640. See http://IRS.gov/W7DocumentVerification for a list of designated TACs that offer ITIN document authentication service. TACs that don’t offer ITIN document authentication service will mail the original documents, Form W-7, and the tax return to the IRS Austin Service Center for processing.
Through an acceptance agent. You can also apply through one of the two types of acceptance agents authorized by the IRS.
1.Acceptance Agent (AA).
2.Certifying Acceptance Agent (CAA).
Acceptance Agent (AA). An Acceptance Agent (AA) can help you complete and file Form W-7. To get a list of agents, visit IRS.gov and enter “acceptance agent program” in the search box. An AA will need to submit original documentation or certified copies of the documentation from the issuing agency to the IRS for all applicants.
Certifying Acceptance Agent (CAA). A Certifying Acceptance Agent (CAA) can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents. For dependents, CAAs can only verify passports and birth certificates. The CAA will return the documentation immediately after reviewing its authenticity. Taxpayers residing outside of the United States can apply for an ITIN through a CAA.
Processing times. Allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas). If you haven’t received your ITIN or correspondence at the end of that time, you can call the IRS to find out the status of your application (see Telephone help, earlier).
When to Apply
First-time ITIN applications. If you’re applying for a new ITIN, complete and attach Form W-7 to your tax return when you file the tax return for which the ITIN is needed. If you’re unable to file your tax return by the due date, you must file an application for an extension of time to file. Failure to timely file the tax return with a complete Form W-7 and required documentation may result in the denial of refundable credits, such as the additional child tax credit and the American opportunity tax credit, if you otherwise qualify. Don’t file your tax return without Form W-7.
If you meet one of the exceptions described in Exceptions Tables at the end of these instructions, you may complete and submit Form W-7 at any time.
You can’t electronically file (e-file) a return using an ITIN in the calendar year the ITIN is assigned. If you need to file multiple year returns, you can attach them all to your Form W-7 and submit them to the IRS. Once your ITIN is assigned, you can e-file returns in the following years.
How to Apply
Follow the guidelines below if you’re applying for a new ITIN or renewing an existing ITIN. To determine if you need to renew your ITIN, see Do You Need To Renew Your ITIN?, later.
Note. Keep a copy of your application for your records.
Applying for an ITIN for the first time. If you’ve never had an ITIN before and are submitting an application for a new ITIN, include the following in your application package.
1.Your completed Form W-7.
Note. If you submit a Form W-7, all future ITIN notices and correspondence that you receive will be in English. If you prefer to receive them in Spanish, submit Form W-7(SP).
2.Your original tax return(s) for which the ITIN is needed. Attach Form W-7 to the front of your tax return. If you’re applying for more than one ITIN for the same tax return (such as for a spouse or dependent(s)), attach all Forms W-7 to the same tax return. Leave the area of the SSN blank on the tax return for each person who is applying for an ITIN. After your Form W-7 has been processed, the IRS will assign an ITIN to the return and process the return.
There are exceptions to the requirement to include a U.S. federal tax return. If you claim one of these exceptions, you must submit the documentation required instead of a tax return. See Exceptions Tables, later.
3.Original documents, or certified copies of these documents from the issuing agency, required to support the information provided on Form W-7. The required supporting documentation must be consistent with the applicant’s information provided on Form W-7. For example, the name, date of birth, and country(ies) of citizenship shown in the documentation must be the same as on Form W-7, lines 1a, 4, and 6a. See Supporting Documentation Requirements, below, for a list of the documents that can be submitted along with your application package.
Renewal of an existing ITIN. If your ITIN is expiring or has expired and the ITIN will be included on a U.S. federal tax return, follow the guidelines below to submit your renewal application. Applications for renewal may be filed immediately. If your ITIN won’t be included on a U.S. federal tax return, you don’t need to renew your ITIN at this time.
If you don’t renew the expired ITIN and you file a U.S. federal tax return with the expired ITIN, there may be a delay in processing your tax return.
Include the following in your renewal application package.
1.Your completed Form W-7. You must check a box to indicate the reason you’re completing Form W-7 even if you’re applying to renew your ITIN.
2.Original documentation, or certified copies of the documentation from the issuing agency, required to support the information provided on Form W-7. The required supporting documentation must be consistent with the applicant’s information provided on Form W-7. For example, the name, date of birth, and country(ies) of citizenship shown in the documentation must be the same as on Form W-7, lines 1a, 4, and 6a. See Supporting Documentation Requirements, earlier, for a list of the documents that can be submitted along with your renewal package.
All family members listed on a tax return may renew their ITINs at the same time.
Supporting Documentation Requirements
The documentation you provide must meet the following requirements.
1.You must submit documentation to establish your identity and your connection to a foreign country (“foreign status”). Applicants claimed as dependents must also prove U.S. residency unless the applicant is from Canada or Mexico or the applicant is a dependent of U.S. military personnel stationed overseas.
2.You must submit original documents, or certified copies of these documents from the issuing agency, that support the information provided on Form W-7. A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency. You may be able to request a certified copy of documents at an embassy or consulate. However, services may vary between countries, so it’s recommended that you contact the appropriate consulate or embassy for specific information.
Original documents you submit will be returned to you at the mailing address shown on your Form W-7. You don’t need to provide a return envelope. Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant. If your original documents aren’t returned within 60 days, you can call the IRS (see Telephone help, earlier). If you will need your documents for any purpose within 60 days of submitting your ITIN application, you may wish to apply in person at an IRS Taxpayer Assistance Center or a CAA
For full instructions see https://www.irs.gov/pub/irs-pdf/iw7.pdf
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