General Procedures
ITIN numbers
- An ITIN is a nine-digit number beginning with the number “9” which is used for federal filing purposes only. ITIN numbers are used by filers who are not eligible for social security numbers.Generally, ITIN applications must be submitted with a tax return. There a few exceptions in which an ITIN application can be submitted without a tax return.
- Common reasons for applying for an ITIN include a nonresident alien (NRA) required to file a US return (form 1040nr) or a NRA spouse of a US citizen electing to file a joint return under sec 6013(g).
Timely application - To qualify for the Child tax credit or the American opportunity credit both the taxpayer and the spouse must apply for their ITIN before the extended deadline of the return. All refundable credits will be denied if the ITIN application is received after the filing deadline of the return.
ITIN renewals - The PATH act (enacted Dec 2015) required the IRS to expire all ITIN numbers that were issued before 2013 based on a multi-year schedule. As of Jan 1, 2020, ITINs with middle digits 70 through 87 have expired. Note that CCH will create a caution diagnostic for these ITIN numbers even if the ITIN has already been renewed with a previous year filing.It is unknown whether the IRS will require renewing the ITINs again in the future. Additionally, ITINs not used on a federal tax return at least once in the last three years expire. It does not matter which returns were filed in the past three years. If in the past three years, the ITIN holder did not file a return using his ITIN number the number has expired.
- The process for renewing an ITIN is the same as applying for an ITIN (including the interview requirement). The previously assigned ITIN number will be renewed (a new number will not be assigned).
A return which is filed with an expired ITIN will be processed with some adjustments. The taxpayer may then apply for a renewal (which can be sent without a return) and once the ITIN is renewed will need to call the IRS and have them adjust the account to reflect the renewed ITIN number.
Credits will not be disallowed based on a ITIN renewed after the filing deadline of the return.
The Process
- To apply for an ITIN number, the applicant must file form W-7 and attach original documents verifying both his ID and his foreign status. The return with the application will be mailed to the ITIN unit.
- ITIN applicants must verify both their ID and their foreign status. A foreign passport is the only standalone document that can be used to verify both the ID and the foreign status. If a passport is not submitted, a combination of two documents must be submitted to meet the document requirements. One document will establish the ID and one will establish the foreign status.
The chart below details the documents acceptable for ID verification and the documents acceptable for the foreign status verification. The applicant must provide one document from the ID column and one document from the foreign status column. The documents provided must be current (not expired) and at least one must contain a photograph. Foreign language documents do not require translation unless the IRS later requires a certified translation.
- The W-7 is sent to the IRS with original supporting documents which the IRS will return via mail once the application has been processed. Alternatively, the W-7 can be submitted with copies of documents if the original documentation was verified by a Certified Acceptance Agent (CAA). A CAA can verify documents and return them immediately after reviewing their authenticity. The CAA will meet the applicant in person or on video to verify the documents. (if meeting via video, the original documents must be in front of the CAA while conducting the interview) The CAA will then sign the W-7 COA confirming the verification of the documents.
- Processing time for an ITIN application is 7 weeks after which the IRS will mail the applicant a letter with the newly assigned number or a letter confirming the renewal of the number, and send the return to the IRS for processing.
- You can’t electronically file (e-file) a return using an ITIN in the calendar year the ITIN is assigned.