An ITIN tax number, or Individual Taxpayer Identification Number, is a nine digit number used solely for the tax administration purpose in the United States. In order to apply for an ITIN tax number, an individual must provide original proof of identification and fill out the W-7 form.

Purpose of the W-7 Form

W-7 form is an ITIN tax number form that each individual has to submit to the IRS (Internal Revenue Service). The main purpose of the W-7 from is that it draws a line between the ITIN tax number and SSN. Individuals who are not eligible for a Social Security Number are the ones who are issued with an ITIN.

ITIN tax number is used for Federal Tax purposes only and it does not change an individual’s immigration status nor does it entitle you to SSN benefits. Individuals who are filing their tax returns via ITIN tax number are also not qualified for EIC (Earned Income Credit). ITINs now have an expiration period of 5 years and if a taxpayer needs an ITIN tax number even after the expiration period then he/she must reapply.

If an individual has a SSN then there’s no point applying for the ITIN tax number. Any individual who is U.S citizen or admitted by U.S for permanent residence or U.S employed is eligible for a SSN. To apply for a SSN, SS-5 form should be filled and this form is available at the Social Security Administration office. If SSN application process is pending then an individual should not apply for the ITIN tax number.

Who Must Apply for the ITIN Tax Number?

Any individual who is not qualified for a SSN and has certain tax implications must always file for an ITIN tax number. Individuals such as:

  • A nonresident alien individual claiming reduced withholding under an applicable income tax treaty for which an ITIN tax number is required.
  • A nonresident alien individual not eligible for a SSN who is required to file a U.S. tax return or who is filing a U.S. tax return only to claim a refund.
  • A nonresident alien individual not eligible for a SSN who elects to file a joint U.S. tax return with a spouse who is a U.S. citizen or resident alien.
  • A U.S. resident alien (based on the substantial presence test) who files a U.S. tax return but who is not eligible for a SSN. For information about the substantial presence test, see Pub. 519, U.S. Tax Guide for Aliens
  • An alien spouse claimed as an exemption on a U.S. tax return who is not eligible to get a SSN
  • An alien individual eligible to be claimed as a dependent on a U.S. tax return but who is not eligible to get a SSN. To determine if an alien individual is eligible to be claimed as a dependent on a U.S. tax return
  • A nonresident alien student, professor, or researcher who is required to file a U.S. tax return but who is not eligible for a SSN, or who is claiming an exception to the tax return filing requirement
  • A dependent/spouse of a nonresident alien U.S. visa holder, who is not eligible for a SSN.
  • Complete your W-7 form. (don’t forget to choose the language you’d like to receive notices and correspondence in)
  • Your complete tax return is required. (attach form W-7 to the front of your tax return)
  • Next thing you need is original documents or certified copies from the issuing agency to support the data mentioned in W-7 form.
  • Usually you need two documents to prove your foreign status but if you’re submitting a passport or a certified copy from the agency then this is enough.
  • Current original documents are civil birth certificates, passports and national I.D cards, medical records, school records etc.
  • Original documents will be returned to you at the mailing address written on the W-7 form so you don’t have to attach a return envelope.

How to Apply for an ITIN Tax Number?

If you want to apply for an ITIN tax number and have any other questions, please feel free to contact us at 888-509-3616. If you have any suggestions please share those with us as well. Freedomtax ITIN Number has a professional team of IRS Certifying Acceptance Agents, and tax accounting professionals with more than 16 years of experience, helping immigrants with their ITIN application. Freedomtax can also help immigrant entrepreneurs incorporate a business in the USA. Freedomtax ITIN Tax Number Online services provides Quality, Professional Service with a Family Feel.

Was this post useful?