Individual Taxpayer Identification Number (ITIN) Fact Sheet

Practice Areas

By: Shailesh Patel

What is aN ITIN?

An Individual Taxpayer Identification Number (ITIN) is a number issued by the Internal Revenue Service (IRS) to individuals who are not eligible to get a Social Security Number (SSN). Taxpayers can use ITINs on their tax returns to comply with US laws.

WHO SHOULD APPLY FOR AN ITIN?

  • Dependents of non-immigrant work/student visa-holders
    • Dependents should meet tax resident requirements described below
  • Nonresident Alien who needs to file a US tax return
  • Tax resident, regardless of his/her immigration status
    • Based on a minimum of 183 days lived in the US during the calendar year

an ITIN DOES NOT:

  • Authorize work in the US
  • Provide eligibility for Social Security benefits
  • Qualify a dependent for an Earned Income Tax Credit

hOW TO APPLY FOR AN ITIN

A taxpayer needs to fill out Form W-7, then mail it along with their tax return and original valid passport to: Internal Revenue Service, ITIN Operations, P O Box 149342, Austin, TX 78714-9342. Taxpayers may use an original government issued phone ID and an original birth certificate instead of an original passport.

Taxpayers who live abroad can apply for an ITIN at US Embassy or Consulate in their country of residence. As an alternative, people can apply for ITINs abroad at an acceptance agent, such as those listed for India, at www.irs.gov.

DO YOU NEED TO RENEW AN ITIN?

The IRS has made changes to the ITIN program as a result of the Protecting Americans from Tax Hikes (PATH) Act.

All ITINs not used on a federal income tax return at least once for tax years 2015, 2016 or 2017, expired on Dec 31, 2018. Additionally, all ITINs with middle digits 73, 74, 75, 76, 77, 81 or 82 will expire on Dec 31, 2019. Individuals can renew their ITIN by filing Form W-7 and its required documents with the IRS.

TAX ASSISTANCE

If you need help filing for or renewing an Individual Taxpayer Identification Number (ITIN), or you need assistance with any tax issues, contact an experienced Chugh CPAs, LLP professional.