ITIN Application Process
Are you a person that needs to apply for an Individual Tax Identification Number, known as an ITIN? FIRPTA Solutions Inc. has Certified Acceptance Agents on staff to review your identification documents for authenticity so that you don’t have to send the original to the IRS. A Certified Acceptance Agent is a person or entity who has been authorized by the IRS to assist individuals and other foreign persons who do not qualify for a Social Security Number but who still need a ITIN to process a 1040NR or other tax schedules.
FIRPTA Solutions facilitates the application process by reviewing the necessary documents and forwarding the completed forms to the IRS. Once we receive your acceptable documentation, we must complete a face-to-face interview to confirm your identity. Ideally, we would love to meet with you in person but if that is not possible, then we have several other options to choose from such as Skype, Zoom, Join.Me, FaceTime, WeChat, or WhatApp.
Whether you are selling your property, earning rental income, or claiming a dependent on your U.S. tax return, we are here to help!
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9.
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).
ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return filing responsibilities under the Internal Revenue Code.
Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.
A tax ID must be included on returns, statements, and other tax related documents. A tax ID can be in the form of a social security number (SSN), an Employer Identification Number (EIN), or an Individual Taxpayer Identification Number (ITIN).
If you do not have an SSN and are not eligible to obtain an SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN. By law, an alien individual cannot have both an ITIN and an SSN.
The IRS will only processes returns for individuals that show their correct SSN or ITIN. The IRS no longer accepts, and will not process, forms showing “applied for.”
The IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN.
Examples of individuals who need ITINs include:
ITINs are for federal tax reporting only, and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit. ITINs are not valid identification outside the tax system.
One of the requirements for the ITIN application is to have proof of your identification.
The IRS has streamlined the number of documents the agency will accept as proof of identity to obtain an ITIN. There are now 13 acceptable documents.
An original passport is the only document that is accepted for both identity and foreign status. If you do not have a passport, you must provide a combination of current documents that contain expiration dates, show your name and photograph, and support your claim of foreign status.
The IRS will accept a combination (two or more) of the following documents, in lieu of a passport:
**May be used to establish "foreign status" only if the documents are foreign.
Please note, according to IRS.gov, a certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. These documents will be accepted. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate. These documents will not be accepted for ITIN applications.
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