Your Complete ITIN Guide: Essential Information for Non-Resident Taxpayers in the US

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Can the college I choose to enroll in affect my US tax bill?

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. After you get your relevant documents certified, you can send your application to the IRS, accompanied by a signed W-7 form (also known as ‘Application for IRS Individual Tax Identification Number’). You will receive a letter from the IRS assigning your tax identification number usually within seven weeks if you qualify for an ITIN and your application is complete. As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent problems. If you must send original documents, you can send the IRS a prepaid express envelope with your application to have them returned faster. By filing a tax return with an ITIN, you ensure you comply with US tax regulations and avoid potential penalties.

How is the process different when applying for an ITIN before filing my tax return?

But if you’re a non-citizen, the Internal Revenue Service (IRS) still expects you to report taxes every year — for which you’ll need an Individual Taxpayer Identification Number (ITIN). The IRS provide a facility whereby you can check the status of your application. Firstly, you will need to complete and sign Form W-7 as part of the ITIN application. If you just need to file Form 8843 (had no taxable US income) then you likely will not need an ITIN either. Acceptance Agents (AAs) and Certifying Acceptance Agents (CAAs) can help you complete applications.

1. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court.
2. A current passport would meet all these requirements and is the only document you can submit on its own.
3. If you’re a US citizen who regularly files taxes, you likely have a Social Security number.
4. Your school will typically have an officer who is responsible for certifying copies of your documents (such as passport, visa, i-20/DS-2019).
5. Moreover, the steps for obtaining an ITIN become slightly more complex when reporting U.S. taxes while living abroad.
6. Obtaining an ITIN is essential for non-resident taxpayers filing U.S. tax returns.

We are committed to empowering our readers with the knowledge they need to understand their tax obligations and maximize their refunds. Whether you’re preparing your first tax return or seeking answers to complicated questions, Sprintax is here to support you every step of the way. The next step would be to get copies of your identification documents certified. If you are in your home country outside of the US then this may be trickier as usually your responsible officer at your school can certify copies of your identification documents. You will only file a tax return to the address above once, when you file Form W-7 to get an ITIN.

I am a nonresident in the US. Can I claim any tax treaty benefits?

Obtaining an ITIN is essential for non-resident taxpayers filing U.S. tax returns. If you already have an ITIN but fail to submit a U.S. tax return in any given calendar year, your Individual Taxpayer Identification Number may expire. If this happens, you’ll need to resubmit all your materials – along with your most recently completed U.S. federal tax return. 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). Applicants can also submit their W-7 by scheduling an appointment at an IRS Taxpayer Assistance Center while in the United States, or through a Certifying Acceptance Agent either in the United States or abroad.

The usual waiting time for your ITIN to be processed outside of peak times (January to April) is six to eight weeks however it will depend on when you apply. Your school what is a joint cost definition meaning example will typically have an officer who is responsible for certifying copies of your documents (such as passport, visa, i-20/DS-2019). However, some nonresidents that have earned taxable US income but are not eligible for a SSN will likely need to apply for what is known as an Individual Taxpayer Identification Number (ITIN). Section 203 of the Protecting Americans from Tax Hikes Act, enacted on December 18, 2015, included provisions that affect the Individual Taxpayer Identification Number (ITIN) application process. Taxpayers and their representatives should review these changes, which are further explained in the ITIN Documentation Frequently Asked Questions, before requesting an ITIN. To learn about our professional expat tax preparation services, schedule a free consultation with us today.

However, if you’re living abroad and have adopted a foreign child or have had a foreign child legally placed in your home pending an adoption, that child may be eligible for an ITIN. If the dependent is a minor, the documentation must establish the relationship between the dependent and the representative signing the application on the dependent’s behalf. This could include a birth certificate, adoption papers, or other court-appointed papers showing legal guardianship. An ITIN is issued for federal tax filing purposes only and doesn’t entitle you to Social Security benefits nor does it make you eligible for the earned income credit.