In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. For more the cost of goods manufactured schedule information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. 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). If you must send original documents, you can send the IRS a prepaid express envelope with your application to have them returned faster. You can call every IRS phone number you want, but the IRS will rarely call you.

When not to call the IRS

This will ensure the tax return is not processed again as an original. Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents.

Tax software

The IRS ITIN office in Austin issues all numbers through the mail. An Individual Taxpayer Identification Number (ITIN) is a U.S. tax processing number issued by the IRS. The IRS issues ITINs to individuals who have a U.S. tax filing obligation, but who do not have and are not eligible to obtain a Social Security number (SSN) from the Social Security Administration (SSA). Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court.

Original documents will be returned to the address on record after processing your application. The IRS is currently processing Form W-7s within 11 weeks after receipt. We are taking every action to minimize delays, and we are processing requests in the order they were received.

To find a local CAA in your area, you can visit Acceptance Agent Program. CAAs can authenticate all the identification documents for the primary and secondary applicant. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS. All Form W-7 applications, including renewals, must include a U.S. federal tax return unless you meet an exception to the filing requirement.

Instead, ITINs allow individuals to comply with United States tax laws. The discussion of allowable tax benefits has been expanded. For more information see Allowable Tax Benefits in the Instructions for Form W-7 PDF. The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code. Acceptance Agents (AAs) and Certifying Acceptance Agents (CAAs) can help you complete applications.

Filing with an ITIN

That way, you won’t have to mail your originals or copies certified by the issuing agency. 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. If you are submitting any documentation to IRS which includes a copy of a prior submitted tax return, please make sure that COPY is written in large letters across the top of the tax return.

1. 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).
2. For dependents, the passport must have an entry date to be a stand alone document, unless the dependent is from Canada, Mexico or military abroad.
3. Dependents of U.S. military personnel can submit original documents, certified copies or notarized copies of identification documents.
4. If you do not wish to send your original documents by mail and risk losing them, you may request the services of an IRS certified acceptance agent (CAA) or visit an IRS Taxpayer Assistance Center (TAC).

If you need assistance with basic services, such as tracking your refund or looking up your amended tax return status, the IRS website also offers many self-service tools that can help. Those who expect to file a tax return in 2019 must renew their ITINs as soon as possible. A passport is the only document that proves both identity and foreign status. For dependents, the passport must have an entry date to be a stand alone what is mezzanine financing document, unless the dependent is from Canada, Mexico or military abroad. If a passport is not presented, a combination of two or more documents must be presented to prove identity and foreign status. You will usually receive a letter from the IRS assigning your tax ID number within seven weeks if you qualify for an ITIN and your application is complete.

Above the Forms: Preventing Tax-Related Identity Theft

You can apply for an ITIN any how to reuse a voided check number 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. You will usually file an ITIN application, Form W-7, Application for IRS Individual Taxpayer Identification Number, with your first tax return, which you must file as a paper return, not electronically. All the exceptions are listed in the ITIN application instructions. In lieu of sending original documentation, you may use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location.