Individual Tax Identification Number (ITIN)
Frequently Asked Questions
The information in this section is general and may not apply to your specific situation. For personalized information, please consult your tax advisor at TEA Tax Agency.
What is an ITIN used for?
IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.
An ITIN does not:
An ITIN does not:
- Authorize work in the U.S.
- Provide eligibility for Social Security benefits
- Qualify a dependent for Earned Income Tax Credit Purposes
When can I apply for an ITIN?
Typically any year you have a filing requirement. Hence if you are an individual with a calendar year filing it would typically be the year following the income earned, accompanied by a tax return for the year income earned.
Do I qualify to apply for an ITIN without filing a tax return?
No, unless you qualify for a filing exception:
- You are a third party withholding on passive income
- You qualify for some kind of tax treaty benefit
- You are a third party reporting mortgage interest
- You are a third party withholding a disposition by a foreign person of US real property interest
- Filing under TD-9363 with Registration Form 13350
I have just arrived to the U.S. within this year - can I apply?
No. You must wait to apply until you have an income requirement to file a tax return, typically the following year assuming you have income to report.
My financial institution is requesting I provide a copy of an ITIN - can I apply?
No. You must wait to apply until you have an income requirement to file a tax return.
The Division of Drivers License is requesting proof of ITIN documentation - can I apply?
No. The IRS ONLY issues ITIN numbers to individuals seeking to comply with US TAX laws. You MUST wait to apply until you have a tax return filing requirement.
I have an ITIN but have not filed a tax return in more than 3 years. Is my ITIN still valid?
No. ITIN expire after non-use of 3 or more years. You must go through the process of renewal.
Can I renew my ITIN anytime?
Once expired, you may renew anytime as long as it is accompanied by a current year tax return filing.
Who can I obtain an ITIN for?
- You do not have an SSN and are not eligible to obtain one, and
- You have a requirement to furnish a federal tax identification number or file a federal tax return, and
- You are in one of the following categories:
- Nonresident alien who is required to file a U.S. tax return
- U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
- Dependent or spouse of a U.S. citizen/resident alien
- Dependent or spouse of a nonresident alien visa holder
- Nonresident alien claiming a tax treaty benefit
- Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception
- Nonresident alien who is required to file a U.S. tax return
What types of documents do I need to apply for an ITIN?
All petitioners MUST show proof of Foreign Status and Identity through original documentation. Copies are NOT allowed.
Please note the only stand-alone document to prove both foreign and identity is a valid passport with a date of entry into the United States. Otherwise, you will need to provide one foreign status document and one identity document.
For dependent children: If your child does not have a valid passport or one with a date of entry into the United States a Civil Birth Certificate must be presented if under the age of 18 as well as:
Medical records (if under the age of 6)
School Records (if under the age of 18)
- Passport
- Foreign Military ID
- Birth Certificate
- USCIS photo ID
- US Visa
- Foreign Voter Registration Card
Please note the only stand-alone document to prove both foreign and identity is a valid passport with a date of entry into the United States. Otherwise, you will need to provide one foreign status document and one identity document.
For dependent children: If your child does not have a valid passport or one with a date of entry into the United States a Civil Birth Certificate must be presented if under the age of 18 as well as:
Medical records (if under the age of 6)
School Records (if under the age of 18)