1. Individual Taxpayer Identification Number Presenter Date
Presentation Preparation
Research: personal and professional information
Develop strategy:
Determine why you are presenting to this particular audience
What is the benefit to the audience?
Presenter references & related reading:
Review recommended documents and links provided with each topic
Visit for additional information
Practice your presentation:
Rehearse 3 to 6 times in a similar environment you’ll be presenting in
Attempt to practice your presentation with office peers, leader or DM
Citations to relevant authority and IRS forms and publications:
Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number
Form W-7, Application for IRS Individual Taxpayer Identification Number
Form W-7 Instructions
Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos
Form W-7(SP) Instrucciones
Note: If the above links don’t work, go to and type “Pub 1915” or “Form W-7” in the search box.

2. About Me Name Years experience Certifications
H&R Block tax professionals must complete at least 18 hours of continuing education annually are required to train on systems, policies and procedures up to an additional 35 hours of education annually.
Conversation starters
About H&R Block:
World’s preeminent tax services provider
Served more than 400 million clients since 1955
Close to you with 13,000+ tax offices and through online & software solutions
Provides over 10 million hours of tax professional training each year
About me / personal interests:
My background
My certifications
Over 30 hours of additional training annually
Be clear on why you are presenting this particular topic to this audience
Distribute Attendee Leave Behind flyers
Inform audiences that you’d like to collect personal contact info:
Pass around a sign-up sheet or individual contact cards
Follow-up with solutions specific to their tax situations
Utilize a “raffle” to collect contact information
Personal information will not be used for Marketing purposes

3. Did you know that? “We look at your life through tax…
H&R Block served more than 23.2 million taxpayers in 2015.
We have been preparing America’s taxes since 1955.
2016 marked the 61st tax season for H&R Block.
H&R Block is close to you, with a retail office within 5 miles of most Americans.
“We look at your life through tax…
and find ways to help.”

4. Who needs to pay taxes? Anyone who has taxable income Examples
Wages, self-employment income
Interest
Sale of real property located in the U.S.
Filing a tax return is not a choice, it is an obligation for all who meet U.S. tax filing requirements, regardless of legal status
Individuals who are not citizens or residents of the U.S. may also have to file a U.S. tax return if they have U.S. source income
There are three circumstances requiring a U.S. tax return filing obligation:
Salary, wages and tips earned by persons living and working in the United States
Income from investments, gifts, prizes and other income sourced to the U.S.
Income earned through sales and investment transactions in the U.S. by foreign nationals
The IRS’s job is to make sure that everyone who earns U.S. income pays the proper amount of taxes

5. Why should I file taxes? It’s the law You may get a refund
Penalties for non-compliance may apply
A history of compliance may be helpful for immigration status change
Taxes help fund public programs
As a US income earner, it is the law to file a tax return
You may be entitled to a refund based on the amount of taxes withheld from your paychecks
The U.S. government monitors compliance with tax obligations and can impose penalties on those persons who do not fulfill them
If you are in a transitional immigration status, or may be applying to adjust your status, it is important that you build a history of compliance with tax obligations
The taxes you pay help fund public programs

6. You Need an ITIN if You are a nonresident alien who:
Has a return filing requirement
Is eligible to claim a treaty benefit
Is a spouse of a U.S. resident alien/citizen and you want to file a joint return
Is a nonresident alien student or dependent
You are a resident alien who:
Does not qualify for an SSN
You Need an ITIN if You Are:
Nonresident alien required to obtain an ITIN to claim a tax treaty benefit
Nonresident alien filing a U.S. tax return
U.S. resident alien (based on days present in the U.S) filing a tax return
Dependent of U.S. citizen/resident alien and are not eligible for an SSN
Spouse of U.S. citizen or resident and are not eligible for an SSN
Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception
Dependent/spouse of a nonresident alien holding a U.S. visa
Other
A recipient of passive income (such as interest) subject to third party withholding
A recipient of U.S. source income for which there is a tax treaty benefit
A payor of mortgage interest subject to third party reporting
A party to the sale or disposition of U.S. real property by a foreign person
A designated employee of a large corporation required to file Form 13350
Primary Taxpayer - May be a U.S resident or nonresident
Spouse - May be a U.S resident or nonresident
Dependent - Generally must reside in North America (U.S., Canada, Mexico). Special rules apply to residents of South Korea (See IRS Publication 901, Tax Treaties, for more information)
Do not apply for an ITIN if:
You qualify to have an SSN
You have a visa that is valid for work. Apply for an SSN first
If your SSN application is denied, attach the denial letter to the ITIN application

7. Benefits of Having an ITIN
Unique taxpayer identification
Allows you to file any required tax returns
Allows you to claim a tax refund
Allows a nonresident alien spouse to file a joint return with a U.S. resident/citizen
May help you qualify for the Child Tax Credit
An ITIN will serve as your unique individual taxpayer identification number (when you can’t get a social security number) to allow you to file your taxes
An ITIN will allow you to obtain a tax refund for income tax withholding retained by the IRS, if you qualify
A nonresident alien spouse can file a joint return with a U.S resident.
Dependents living in Canada or Mexico can be claimed on the U.S. tax return (must meet dependency tests)
Residents of Canada, Mexico, and South Korea may be able to claim the child tax credit if they can claim a dependent exemption for the child. (The child must be a U.S. citizen or U.S. resident)
Important: Generally, nonresident aliens can’t claim the child tax credit even if the child is a U.S. citizen
If an ITIN is not received by the return filing deadline, the taxpayer cannot claim the child tax credit.

8. What an ITIN can’t do
Can’t be used as an identification for non-tax purposes
Does not change immigration or work status
Does not qualify you for the Earned Income Credit
Does not qualify you for Social Security benefits

9. Additional Benefits
A record of you filing taxes can help provide benefits for the future. With an ITIN you can:
Open a bank account and even apply for a mortgage loan
Build a good case for immigration
Demonstrate eligibility for financial aid (grants) for your child’s education
In some states, ITINs can be used as proof of identification to obtain a driver’s license

10. Applying for an ITIN Use Form W-7
Generally must file Form W-7 with a tax return
Documentation must be attached
All forms and documents sent to an address that is different than the regular filing address
Generally takes 6 weeks (8-10 during tax season)
Form W-7, attached identification documents and the tax return are mailed to an address that is different than the “regular” Form 1040 filing address
Internal Revenue Service
ITIN Operation
P.O. Box
Austin, TX
You will generally receive the ITIN within 6 weeks, but it may take 8-10 weeks during tax season (January 15 – April 30)
Note: Beginning in 2016, the IRS will deactivate an ITIN that has not been used on at least one tax return in the past three years. An ITIN that has not been used on any tax return for three consecutive years will expire on the last day of the third consecutive tax year.

11. ITIN Application – Identification Requirement
When the Form W-7 is filed with a tax return
Must prove identity and foreign status
Passport can be used to prove both
Documents must be unexpired
One identification document must have a photograph
When there’s a filing requirement, the minimum requirements for applying for an ITIN are the following:
Provide two valid, unexpired documents - one to prove your nationality (foreign status) and one to verify your identity with a recent photograph for each ITIN applicant
*See Accepted Documents below.
Complete a W-7 form (ITIN application) for each applicant
Submit a tax return to accompany the ITIN application(s)
Unless one of the five exceptions applies (See, Other reasons under “You Need an ITIN if”)
When applying for an ITIN for a dependent:
You must also provide documentation of your relationship with that person
You must provide a civil birth certificate for a dependent (unless a passport is submitted)
Supporting documentation for dependent can include:
Medical records—these documents will be accepted for dependents under 6 years of age. A medical record will consist only of a shot/immunization record which documents the patient's name and chronological dates of the patient's medical history and care.
The medical record must contain the child's name, date of birth, and verifiable address. In addition, the medical record must document the name, address, and phone number of the doctor, hospital, or clinic where treatment was last administered.
If this information is not printed on the medical record, the medical record must be accompanied by a dated letter providing the required information on official letterhead from the Federal authority, physician, hospital, or clinic that administered the latest care of the child. If a date of entry is required for the applicant, the medical record must be from a U.S. facility.
School records—these documents are valid for dependents under the age of 14 (under age 18 if a student) and are considered current if they are for a school term no older than 12 months from the date of the ITIN application (e.g., January 2016–December 2016 for a January 2017 application).
The school record consists of an official report card or transcript issued by the school or equivalent of a Ministry of Education and signed by the school or ministry official. The record must be dated and contain the student's name, course work with grades, date of grading period(s), and school name and address. If a date of entry is required for the applicant, the school record must be from a U.S. facility.
Special documentation rules apply when applying for an ITIN under one of the five exceptions (See Publication 1915 for more information).

12. ITIN Application – Accepted Documents
Types of Identification Document with Photos
Passport* (proves both ID and foreign status)
National Identification Card
U.S. Driver’s License
Foreign Driver’s License
U.S. Military Identification Card
U.S. State Identification Card
Of the 13 acceptable forms of identification, one must be a photo and one must prove foreign status.
Note: A passport can serve as both identification and proof of foreign status and can be used as a stand-alone document. If no passport is available, a combination of the other allowed documents must be used.

13. Accepted Documents (continued)
Type of Identification Documents that Prove Foreign Status
Civil Birth Certificate
Foreign Voter’s Registration Card
Foreign Military Identification Card
Visa issued by the U.S. Department of State
U.S. Citizenship & Immigration Services Photo ID
Medical Records (valid only for dependents under age 14, or under 18 if a student)
School Records (valid only for dependents under age 14, or under age 18 if a student)
*A passport can serve as both identification and proof of foreign status

14. Completing and submitting your application to the IRS
Direct Mail to IRS by Applicant
Certifying Acceptance Agent
Who submits the W-7 and tax return?
Client
CAA
Who receives the ITIN notification?
CAA and client
Who answers IRS questions?
Original documents submitted with W-7?
Yes
No for primary and secondary applicants.
Yes for dependents.

15. Completing and submitting your application to the IRS
Based on new guidance, ITIN applications must be accompanied by original documents or copies of original documents certified by the issuing agency.
A Certifying Acceptance Agent can help prepare Form W-7 and submit the application and return. Using a Certifying Acceptance Agent means that original documents of the primary and secondary ITIN applicants do not have to be sent to the IRS. H&R Block also participates in the Certifying Acceptance Agent Program.
ITIN applicants also have the option of applying through participating Taxpayer Assistance Centers and certain IRS Tax Attaché offices located abroad.
Based on updated ITIN application guidance, ITIN applications must be accompanied by original documents or copies of original documents certified by the issuing agency.
A Certifying Acceptance Agent can help prepare Form W-7 and submit the application and return.
Using a Certifying Acceptance Agent means that original documents of the primary and secondary ITIN applicants do not have to be sent to the IRS. H&R Block also participates in the Certifying Acceptance Agent Program.
ITIN applicants also have the option of applying through participating Taxpayer Assistance Centers and certain IRS Tax Attaché offices located abroad.
Form W-7(SP) is the Spanish language version of Form W-7
All Forms 4868, and Powers of Attorney, must be in English, unless a certified translation is attached. Note: Form W-7 (SP) is acceptable in place of Form W-7.

16. Process for Applying for an ITIN without a CAA
Clients are responsible for mailing their own ITIN application packets
Client will sign Form W-7
Tax professionals can assist clients with completing the tax return and the ITIN application
Clients will have to gather supporting documentation to mail in with the application
Clients will mail application and supporting documentation to the IRS
Clients will receive ITIN authorization letter from the IRS
Clients will be responsible for mailing their own ITIN application packets.
H&R Block tax professionals can assist clients with assembly of their ITIN packets
Tax professionals can complete the tax return and the Form W-7 for the client
Client will sign Form W-7
Client will then gather all supporting documents to be mailed in with the Form W-7. Note: supporting documents must be either original documents or certified copies form an issuing agency
Client will mail the tax return and Form W-7 to IRS along with the supporting documentation ­­­­
Clients will then receive the ITIN authorization from the IRS
Clients that do not want to mail original documents may:
Request a certified copy of their passport or similar international identification (e.g., Matricula Card) from their local consulate’s office. Tax pros can download a copy of the IRS release and give to the client as proof of the requirement.
Visit a participating IRS Taxpayer Assistance Center (TAC) to have their documents reviewed and certified. TACs will only authenticate passports and national identification cards for primary and secondary applicants and dependents. In addition, they will provide tax preparation assistance, so please ensure the tax return and the form W-7 are completed and signed before sending the client to a TAC.

17. Process for Applying for an ITIN with a CAA
CAAs will mail the client’s ITIN application packet
Client and CAA will sign Form W-7
Tax professionals can assist clients with completing the tax return and the ITIN application
Clients will have to gather supporting documentation and the CAA will make copies of the supporting documents for the primary and/or secondary applicants, and complete Form W-7(COA)s to mail in with the application
Even when applying for an ITIN with a CAA, ITIN applications for dependents must still be accompanied by original documents or copies of original documents certified by the issuing agency
Client and CAA will receive ITIN authorization letter from the IRS
CAAs can mail the ITIN packet to the IRS on the client’s behalf
Client will sign Form W-7 and the CAA will also complete and sign the Acceptance Agent’s Use Only section
Tax professionals can still assist clients with completing the tax return and the ITIN application but the CAA is ultimately responsible for the contents of the ITIN application
Clients will have to gather supporting documentation and the CAA will make copies of the supporting documents for the primary and/or secondary applicants, and complete Form W-7(COA)s to mail in with the application
Even when applying for an ITIN with a CAA, ITIN applications for dependents must still be accompanied by original documents or copies of original documents certified by the issuing agency
One benefit of submitting the ITIN application for a dependent through a CAA allows the CAA to communicate with the IRS on the client’s behalf
Client and CAA will receive ITIN authorization letter from the IRS

18. Expiring ITINs
Under new IRS rules, an ITIN will expire for any taxpayer who fails to file a federal income tax return for three consecutive years.
The IRS will begin deactivating unused ITINs as soon as a process is established.
Additionally, all ITINs will expire on a rolling schedule.
All ITINs issued before 2013 will begin expiring this year, starting with those with middle digits of 78 and 79 (Example: (9XX-78-XXXX). All expired ITINs must be renewed before being used on a U.S. tax return.
A client can renew an ITIN by submitting a W-7 application and following the instructions for renewal candidates. Renewal applications do not have to be attached to a tax return. They can be sent independently to the Austin, TX office.

19. Questions?
The following are potential questions that may arise from attendees during or after the presentation and the recommended responses (provide any applicable questions & answers that the presenter may face from presentation attendees).
Q: When I came to this country, my employer gave me a number to use. Isn’t that my tax ID number?
A: No, only the IRS or the Social Security Administration can issue a valid tax ID number (ITIN or SSN).
Q: Will the IRS report me to DHS (immigration services)?
A: No, the IRS will not report you to anyone. We do suggest that you obtain legal advice about your status in the U.S. from an attorney.
Q: I have a B-1 visa and have been working in the U.S. for a few years. My two children live in Kazakhstan. They are not U.S. citizens or residents. I provide all of their support. If I get ITINs for them will I be able to claim them as dependents?
A: No, to claim a dependent exemption, the child or other dependent must be a citizen or resident of the U.S. or residents of Canada or Mexico.
Q: I have purchased stock for my father who is not a U.S. citizen or resident. Under the tax treaty between the U.S. and my father’s country, dividends are taxed only in my father’s country. We were told that 30% would be withheld from the dividends paid and my father must file a nonresident alien tax return each year (he does have an ITIN) to get a refund of the taxes withheld. Is this right?
A: Your father can instead complete Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, and submit it to the withholding agent (the payor of the dividends). The W-8BEN includes a section to provide the treaty benefit involved. You can get Form W-8BEN and instructions from
Q: What if I obtain an ITIN now and later become eligible for an SSN?
A: Once you receive a SSN, you should use your SSN for tax purposes and discontinue using your ITIN. Also, you will need to notify the IRS so it can combine all of your tax records under one identification number.
Q: Does my ITIN expire?
A: Under new IRS rules, an ITIN will expire for any taxpayer who fails to file a federal income tax return for three consecutive years. The IRS will begin deactivating unused ITINs as soon as a process is established. Additionally, all ITINs will expire on a rolling schedule. ITINs issued before 2013 will begin expiring this year, starting with those with middle digits of 78 and 79 (Example: (9XX-78-XXXX). All expired ITINs must be renewed before being used on a U.S. tax return. Renewal involves filing a W-7 independently of a tax return or attached to a tax return.

20. How can H&R Block help?
 Let us take a Second Look® at your tax returns for free
If we do a Second Look on your prior year returns, you can get rid of that nagging worry that your return may be incorrect
If we find it’s correct, we’ll support your return with our H&R Block guarantee
If we find mistakes, we’ll help you get it right.
We can help clients and non-clients with an IRS/taxing authority notice or provide audit representation through our Audit Services
Two levels of assistance:
Help in understanding correspondence and advice on what to do
Communicate directly with the tax authority on the client’s behalf and/or representing the client at an audit

21. Why risk a mistake on your taxes?
Why seek a tax expert…
Between 2001 and 2013, IRS compliance activity increased significantly:
Face-to-face audits by 66%.
Mail audits by 103%.
Unpaid balance investigations by 79%.
Automated underreporter investigations by 272%.
Lien filing and levies issues by 127%.
Taxpayers' appeals cases by 81%.
Accordingly, from 2001 to 2014, the IRS increased the number of notices it sent annually by 570%.
Why risk a mistake on your taxes?

22. Taxes are complicated…
Taxes are complicated and the tax code even more so! Ask yourself:
Are you keeping up with the latest tax law changes?
Are you applying new tax laws correctly and to your advantage?
Are you sure you are getting the most refund possible?
If the IRS calls are you prepared to answer?
If you answered NO to any of these questions,
schedule an appointment TODAY with a tax expert at H&R Block.

23. Objective: Close with a compelling call to action
Review your key points, possibly paraphrasing them
What questions did the audience ask?
What are the key points of this tax topic for this audience?
Describe the action you want the audience to consider
Encourage attendees to get a Second Look at their prior year returns (see below)
Describe the benefits to listeners for taking action with a Second Look
“What this means to you…”
Ensure your taxes were done correctly
Maximize your return with expert tax planning assistance
Close with a memorable statement
Personal story specifically highlighting savings for a client related to this tax topic
Distribute business cards while asking for any final questions
Pick-up contact sheet and/or personal contact cards
Ask if any audience members would like to discuss any personal matters
Schedule appointments if applicable
“I would be honored/happy/etc to help you with your tax questions or issues.”
“Would you like to schedule an appointment to discuss these issues?”