If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated “N/A”. A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. You can file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), with your federal income tax return. You must also include original documentation or certified copies from the issuing agency to prove identity and foreign status.
Can I get Social Security benefits with an ITIN?
The IRS has a long list of documents or combinations of documents that can show your status and identity. Even though the basic process for obtaining an ITIN is fairly straightforward, IRS forms are notoriously confusing for citizens and foreign nationals alike. Moreover, the steps for obtaining an ITIN become slightly more complex when reporting U.S. taxes while living abroad. The letter will list your ITIN number and give you instructions on how to use it.
More In File
Social Security Numbers are issued by the Social Security Administration (SSA). They are shared across multiple governmental departments (including Immigration and Customs Enforcement). For citizens (and some eligible residents or foreign nationals), that number is their Social Security Number — often assigned at birth. If you have or are eligible to obtain a social security number, you are not eligible for registered login an ITIN.
If you need more time to file, though, you can always submit a tax extension giving you six additional months to file. The process could cost as little as $30 or as much as $400. That being said, the price will vary depending on where you live and whether the CAA prepares your tax return as well. Sending important documents makes most people feel uneasy.
Q15: Can I submit copies of my identification documents with my Form W-7?
The IRS is currently processing Form W-7s within 11 weeks after receipt. We are taking every action to minimize delays, and we are processing requests in the order they were received. If you will need your original documents for any purpose within this processing timeframe, you may wish to apply in person at an IRS Taxpayer Assistance Center or CAA.
The standard processing time is still seven weeks, although the IRS points out that delays can last up to 11 weeks if the renewal paperwork is received during peak tax time (January 15 to April 30). It serves no other purpose aside from federal tax reporting. This means that anyone who is required to file taxes in the U.S. will be eligible for an ITIN, no matter their immigration status. You can apply for an ITIN any time during the year when you have a filing or reporting requirement. At a minimum, you should complete Form W-7 when you are ready to file your federal income tax return by the return’s prescribed due date.
- Like Social Security numbers, the ITIN is also nine digits long.
- Once you receive your ITIN, the IRS requires you to revalidate it every five years.
- In addition to dedicated support for W-7 form instruction, we can also help you determine your expat eligibility for Social Security and other federal benefits.
This will prevent you from having to mail your proof of identity and foreign status documents. Sarah is an Enrolled Agent with the IRS and a former staff writer at Keeper. In 2022, she was named one of CPA Practice Advisor’s 20 Under 40 Top Influencers in the field of accounting. Her work has been featured in Business Insider, Money Under 30, Best Life, GOBankingRates, and Shopify. Sarah has spent nearly a decade in public accounting and has extensive experience offering strategic tax planning at the state and federal level.
A list of these in-person Document Review Taxpayer Assistance Centers is available on IRS.gov. This allows you to avoid mailing your original documents, or certified copies, to the IRS. 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.
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