An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). Accordingly, foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs need apply for an ITIN. Examples of individuals who need ITINs include:
- A nonresident alien required to file a U.S. tax return
- A U.S. resident alien (based on days present in the United States) filing a U.S. tax return
- A dependent or spouse of a U.S. citizen/resident alien
- A dependent or spouse of a nonresident alien visa holder
The application for an ITIN:
Form W-7, Application for IRS Individual Taxpayer Identification Number must be filled out and sent to the address below along with a valid federal income tax return (unless qualified for an exception), and an original proof of identity or copies certified by issuing agency and foreign status documents.
Internal Revenue Service
Austin Service Center
P.O. Box 149342
Austin, TX 78714-9342
We here at EPGD Law understand that dealing with the IRS is troublesome at times. Let our experienced attorneys help you, help yourself. You can reach us at (786) 837-6787 to schedule a consultation or simply email firstname.lastname@example.org.
*Disclaimer: This blog post is not intended to be legal advice. We highly recommend speaking to an attorney if you have any legal concerns. Contacting us through our website does not establish an attorney-client relationship.*