ITIN Number (Individual Taxpayer Identification Number) is a nine digit number used for tax processing in United States. This number is issued by the IRS (Internal Revenue Service) to those individuals, residents plus nonresidents, who are not eligible for a SSN (Social Security Number). The immigration status is not important because both residents and nonresidents can have a U.S filing or reporting requirement under Internal Revenue Code.
Based on the reviews and feedback, IRS has updated the ITIN number application procedures to restore the ITIN requirements. The updated version further preserves the integrity of the ITIN number and the refund process. This in turn helps reduce the overall burden on the applicants. The updated procedures still require the applicants to submit original documentation and copies certified by the issuing agency.
ITIN Number Procedure
Individuals who are applying directly to the IRS are required to have original documents certified by the issuing agency. Along with these a W-7 ITIN number form has to be filled as well as the federal tax return attached. The documentation list gives individuals options such as passport, national I.D cards, birth certificates, school & medical records, U.S state or foreign driver’s license, U.S state identification card etc.
Sometimes it is difficult for individuals to be without documents for a delayed period of time and to counterbalance this IRS agrees to make other outlets available to review the documentation. Other options include alternatives to mailing passport and other necessary original documents to IRS. But getting those documents certified by the issuing agency is still mandatory.
CAA (certified Acceptance Agent) still exists but with a little bit modification. The acceptance agents are required to go through original identification documentation from ITIN number applicants, spouses and dependents. These agents are authorized to certify the documents and give a green signal to the IRS that the xyz applicant fulfills all the requirements. Applicants and spouses no longer are required to mail the documents to the IRS but the ITIN number applicants for the dependents are still required to get those documents certified by the issuing agency.
Apart from the direct submission, ITIN number applicants now have various other channels for document verification. Channels that are valid are key IRS Taxpayer Assistance Centers (TACs), U.S. Tax Attachés in London, Paris, Beijing and Frankfurt and at Low-Income Taxpayer Clinics (LITCs) and Volunteer Income Tax Assistance (VITA) Centers that use CAAs etc. Foreign students can still get the certification via SEVP (Student and Exchange Visitor Program).
The key TCA (Taxpayer Assistance Centers) will review and accredit passports and national I.D cards individually for primary, secondary and dependent ITIN number applicants starting from the location with previous frequent ITIN activity.
Standard for Children
Same goes for the children; original proof of identity approved by the issuing agency is a must. Again the key TCAs will certify the passport and national I.D cards for dependents individually and applying via CAA will still require original document certification. For children under six years, using medical records is valid and for school-going kids, current year school records can be used.
ITINs with an Expiration Date
The ITIN number now has a five year expiration period which previously could be used indefinitely. The newly imposed expiration date makes sure the ITINs are used legitimately. Another step up is that IRS will keep the interested parties in loop on options to deactivate or refresh information used for old ITINs.
So it’s important that in order to get an ITIN number, an individual goes through the complete updated procedure and understand the relevant requirements and only then apply for it. A thorough understanding will make sure your application process goes smooth and with almost no errors.
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.