Individual Taxpayer Identification Number (ITIN)
Persons not eligible for a Social Security Number (nonresident aliens and others not entitled to work in the United States) who file U.S. returns should apply for an Individual Taxpayer Identification Number (ITIN) by filing form W-7. An application for an ITIN will not affect the individual’s current or future immigration status in the United States.
We can expedite the issuance of Individual Taxpayer Identification Numbers (ITINs). Any applicant for an ITIN must submit certain specified ORIGINAL identification proving identity and alien status, before an ITIN is issued. Please see below for the new rules respecting required identification.
Procedures for Obtaining an ITIN
The ITIN is for tax purposes only. It does not entitle the bearer to social security benefits, and creates no inference regarding immigration status or right to work in the United States. Any individual who is eligible to be legally employed in the United States should not apply for an ITIN, but must have an SSN.
You should know that:
The ITIN cannot be used to claim the earned income tax credit under section 32 of the Internal Revenue Code;
The possession of an ITIN does not change the applicant’s immigration status or entitle the applicant to legal employment in the United States;
The ITIN does not take the place of an SSN or qualify the applicant for Social Security benefits;
If you or your family members obtain permanent resident alien (green card) status or otherwise become legally eligible to work in the United States, you may be eligible for an SSN;
If any applicant later becomes eligible for an SSN, the ITIN may no longer be used, and an SSN must be obtained from the Social Security Administration;
NEW IRS RULES FOR ITIN APPLICATIONS:
Effective June 22, 2012, IRS has issued new rules for obtaining an ITIN. Either an original passport or copy certified by the issuing agency must be presented with the W7 application. If you don’t want to send original passport or can’t get a certified copy of passport, as a Certified Acceptance Agent we can help you to file W7 application.
To obtain a free Certified Copy of your Canadian passport, you may either:
a) Walk into any Passport Canada Office with your current passport and request a Certified Copy. The processing time is 5 days; or
b) Mail your passport to:
Foreign Affairs and International Trade Canada
Gatineau, Canada K1A 0G3
or by courier to:
22 de Varennes Street
Gatineau, QC J8T 8R1
In order to obtain your ITIN we now require this certified passport copy to accompany your application.
What Identification is Required for an ITIN?
In order to file your application, you will need to prove your claims of alien status and identity. The following copies of documents CERTIFIED BY THE ISSUER are required for this purpose. PLEASE NOTE THAT NOTARIZED COPIES ARE NO LONGER ACCEPTABLE:
Passport or INS document establishing the non U.S. status and residence of the applicant; or
Foreign birth record and one of the following, which must bear a photograph, has not expired, and is not older than three years:
Voters Registration Card;
Military registration card; and
If the applicant is residing in the United States, please provide the U.S. visa or other proof of ineligibility for an SSN.
Can CAAs still submit Forms W-7 to the IRS for taxpayers?
Yes, CAAs and AAs can still submit Forms W-7 on behalf of their clients and are allowed to use Form W-7 (COA) to certify that they have reviewed and verified the original documentation or a certified copy from the issuing agency of those documents through face-to-face or video electronic interviews with all primary and secondary applicants. CAAs are required to submit copies of the documents that they reviewed for the primary and secondary applicants along with the Form W-7 (COA). You are required to attach the original documents or certified copies from issuing agency for dependents.
As a reminder, some categories of applicants are exempt from the requirement to provide original or certified copies including U.S. Military spouses (box “e” on Form W-7), U.S. Military dependents (box “d” on Form W-7), and non-resident aliens applying for ITINs to claim tax treaty benefits (box “a” and “h” on Form W-7).
When the application is approved, you will obtain the ITIN on form 9844 from IRS.
Corporations and Other Entities
In the case of an EIN, normally required by a corporation or business entity doing business in the United States, a form SS-4 must be completed. In many cases an EIN is available over the telephone through the Tele-TIN program at certain IRS offices. As Certifying Acceptance Agents, we can apply for an EIN on your behalf, upon receipt of a Power of Attorney from you.