Individual Taxpayer Identification Numbers (ITIN): How to Apply for or Renew an ITIN Number January 31, 2017 Paul R. Harrison, Enrolled Agent & Director, Center for Economic Progress Tax Clinic

Tax law requires all persons who earn income in the United States to file U. S. income tax returns and pay U. S. income tax. Additionally, all persons affected must have a “tax identifying number” or TIN. For most American taxpayers, their Social Security Number (SSN) is their U. S. TIN. However, many U. S. taxpayers do not qualify for a SSN. These taxpayers must use an Individual Tax Identification Number or ITIN.

What is an ITIN? Who needs to get one? How do they get one? An ITIN or Individual Taxpayer Identification Number is a number assigned by the Internal Revenue Service to persons who are required to file a US federal income tax return or who appear on such a return as a spouse or dependent of a US taxpayer and who are themselves not eligible to apply for a US Social Security Number (SSN.)

Who needs an ITIN? A person, ineligible for a SSN, who earns income in the United States or is otherwise required to file a US federal income tax return. The spouse of such a person who wants to file as “married filing jointly.” Persons living in the United States, Mexico, or Canada who are ineligible for a US SSN and who are claimed as dependents on a US federal income tax return.

How does one get an ITIN? An applicant completes IRS Form W-7 and submits it, along with required documentation proving identity and connection to a foreign country, to the IRS. A parent may complete the application for his or her child. A Certifying Acceptance Agent (CAA) may complete an application and certify the authenticity of the supporting documents for the taxpayer. Both CEP and Ladder Up are CAAs with limited capacity to process ITIN applications.

Form W-7

Form W-7 If your or a family member’s ITIN contains the numbers ‘78’ or ‘79’ in the middle two positions (xxx-78-xxxx or xxx-79-xxxx), your ITIN expired on December 31, 2016. You must renew your ITIN in order to receive any refund due you on your tax return.

Form W-7 The process for applying for an ITIN renewal is largely the same as the process for obtaining an original ITIN. You must complete IRS Form W-7 for each family member who needs a renewed ITIN, and you must submit documentation proving identity (photo ID) and foreign status. The only difference in the procedure is that the IRS recommends filing your ITIN Renewal Application separately from and prior to filing your 2016 federal income tax return. The IRS cautions that an ITIN Renewal Application submitted with a federal tax return may cause additional delays in processing the return and releasing any refund.

Carefully Complete Form W-7 Check the box “Renew an Existing ITIN.”

Carefully Complete Form W-7 Check Box ‘c’ under “Reason you’re submitting Form W-7” if you are a taxpayer or the spouse (living in the US) of a taxpayer.

Carefully Complete Form W-7 If a spouse who lives in another country wishes to file jointly, he or she should check box ‘e.’

Carefully Complete Form W-7 Check box ‘d’ if the ITIN applicant is the dependent of a taxpayer. Please note that the dependent exemption can only be claimed for dependents who live in the US, Canada, or Mexico.

Carefully Complete Form W-7 Students, Professors, and researchers should check box ‘f.’

Carefully Complete Form W-7 Enter your name on line 1a. Enter your spouse’s name on Line 1b. Enter your US address on line two. Be sure that your name appears exactly as it does on your expired ITIN card or letter.

Carefully Complete Form W-7 If you have a foreign (non-US) address, enter it on Line 3. If you do not have a specific foreign address, enter the city or town, state or province, and your country of origin.

Carefully Complete Form W-7 Enter your Date of Birth, Country of Birth, and City and State of Birth on Line 4. Check the correct box to indicate your gender.

Carefully Complete Form W-7 Enter your country of citizenship on Line 6a. Enter your foreign tax ID number (if you have one) on Line 6b. Enter the type of US visa (if any), its number, and expiration date on Line 6c. Check the box on Line 6d to indicate the identification documents you are submitting. Check yes on Line 6e if this is a Renewal Application. Enter your expired ITIN number on Line 6f. Also enter your name as it appears on the ITIN card or letter. If you are admitted to the US on a student visa, enter the name of your college or university on Line 6g. If you are temporarily admitted for business purposes, enter the name of the company whose business applies.

Carefully Complete Form W-7 Sign and date the form. If the application is for yourself, sign under “Signature of applicant.” If the application is for one of your minor children, Sign under “Signature of applicant.” Then, print your name under “Name of delegate,” and, then, check the box next to “Parent.”

Don’t forget to enclose the (certified not original) documents! Mail the Form Internal Revenue Service ITIN Operations PO Box 149342 Austin, TX 78714-9342 Don’t forget to enclose the (certified not original) documents!

Contact Us Center for Economic Progress 312-252-0280 www.economicprogress.org Paul R. Harrison 312-630-0274 pharrison@economicprogress.org