Filing with an ITIN —
• The IRS issues ITINs for union tax purposes, and ITINs should be used for tax report lone.
• ITINs do not authorize a person to work in the U.S. or provide eligibility for Social Security benefits.
• Tax returns filed with an Individual Taxpayer Identification Number report wages paid are required to show the Social Security Number under which the wages were earned. This creates an recognition number ( ITIN/SSN ) mismatch. In the past, returns with this mismatch could only be filed on paper. due to programming changes the IRS ‘ e-file system can now accept these returns. The taxpayer ‘s chastise ITIN should be used as the name number at the peak of Form 1040. When inputting W-2 information, the SSN should be entered precisely as shown on the Form W-2 issued by the employer. It is now possible to e-file a come back with an ITIN/SSN mismatch.
• If a primary taxpayer, spouse, or both have ITINs, they are ineligible to receive the Earned Income Tax Credit ( EITC ), evening if their dependents have valid SSNs. If the taxpayer and spouse ( if filing jointly ) have valid SSNs, only dependents with valid SSNs – not ITINs – qualify to receive EITC.
Seeking an ITIN —
• ITIN applicants must show a federal tax purpose for seeking ITINs. Most will demonstrate a tax purpose by attaching an original federal tax reappearance to Form W-7, Application for Individual Taxpayer Identification Number, and mail, with their proof of identity and foreign condition documents, to the IRS address listed in the Form W-7 instructions.
• In cases where a stream year tax fall has already been filed that excluded a spouse or dependent who needs an ITIN, the taxpayer should complete Form 1040X, Amended U.S. Individual Income Tax Return, showing the ITIN applicant ’ mho data, and attach it to Form W-7.
Documents with W-7 for ITIN —
• IRS streamlined the number of documents the agency accepts as proof of identity and foreign status to obtain an ITIN. There are 13 acceptable documents. Each text file must be current and contain an passing date. IRS will accept documents issued within 12 months of the application if no termination date is normally available. Documents must besides show your name and photograph, and support your claim of alien status. Below is the list of the only satisfactory documents :
- Passport (stand alone document)
- National identification card (must show photo, name, current address, date of birth, and expiration date)
- U.S. driver’s license
- Civil birth certificate (required for dependents under 18 years of age)
- Foreign driver’s license
- U.S. state identification card
- Foreign voter’s registration card
- U.S. military identification card
- Foreign military identification card
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- Medical records (dependents only – under 6)
- School records (dependents only – under 14, under 18 if a student)
Reminder when submitting documentation for ITINs —
• If you are submitting any documentation to IRS which includes a copy of a prior submitted tax return, please make certain that COPY is written in big letters across the circus tent of the tax render . This will ensure the tax tax return is not processed again as an original.
Acceptance Agents sending applications for ITINs —
• Forms W-7 filed by IRS-authorized ITIN Acceptance Agents should be mailed to the address below :
Internal Revenue Service
P.O. Box 149342
Austin, TX 78714-9342
See frequently Asked Questions for more details on ITINs .