
But some non-citizens who have U.S. tax obligations aren’t eligible to receive a Social Security number. Instead, they can apply for an Individual Taxpayer Identification Number, or ITIN, by submitting Form W-7 to the IRS. If you qualify for an exception, then file Form W-7 with your proof of identity and foreign status documents and supporting documentation for the exception.
Apply for an ITIN in-person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail your proof of identity and foreign status documents. The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice.
A tax return accompanied by one or more W-7 forms cannot be submitted electronically. You can submit it in person at any IRS Taxpayer Assistance Center that performs in-person document reviews; most major cities have such assistance centers, and there is at least one center in every state. In general, only people who are authorized to work in the United States are eligible to have a Social Security number. This can include communications both U.S. citizens and non-citizens such as U.S. nationals and permanent residents. These people use their Social Security numbers to identify themselves when filing their taxes.
Forms & Instructions
You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers. They don’t entitle the taxpayer how to calculate monthly wages if you are paid every two weeks to Social Security benefits, stimulus payments, or other benefits. U.S. citizen taxpayers typically use Social Security numbers to identify themselves and their family members to the Internal Revenue Service.
Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs). They’ll review the W-7 and documentation before sending it to the IRS. To apply for an ITIN, complete IRS Form W-7, IRS Application for difference between budget and forecast Individual Taxpayer Identification Number.
About Form W-7, Application for IRS Individual Taxpayer Identification Number
- Having an ITIN number won’t make you eligible for benefits, such as Social Security or earned income credits that provide refunds to some low-income filers.
- For a summary of those rules, please see the new Form W-7 and its instructions.
- Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs.
- You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status.
- An Individual Taxpayer Identification Number (ITIN) is a 9-digit number the Internal Revenue Service (IRS) issues to people filing a tax return who are not U.S. citizens and who do not have or are not eligible for a Social Security number.
- In general, only people who are authorized to work in the United States are eligible to have a Social Security number.
The Individual Tax Identification Number, or ITIN, allows taxpayers who don’t have a Social Security Number (SSN) to file income tax returns. Unlike other forms of ID, ITINs only have one purpose—tax filing and reporting. Having an ITIN number won’t make you eligible for benefits, such as Social Security or earned income credits that provide refunds to some low-income filers. 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.

The Application
USA.gov is the new centralized place for finding government benefits for health care, housing, food, unemployment, and more. Official websites use .gov A .gov website belongs to an official government organization in the United States. For a summary of those rules, please see the new Form W-7 and its instructions.
An ITIN may be assigned to an alien dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or dependent care credit (claimed on Form 2441). The Form 2441 must be attached to Form W-7 along with the U.S. federal tax return. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.
