subject: Individual Taxpayer Identification Number (ITIN) [print this page] What is an ITIN?
Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. Paid to persons who are required to have a U.S. taxpayer identification number but do not have, and not entitled to a Social Security number (SSN) from the Social Security Administration (SSA), can apply for and obtain ITIN from the IRS issued.
ITIN will be issued regardless of immigration status because both domestic and foreignForeigners have U.S. tax return and payment responsibilities under the Internal Revenue Code. To qualify for an ITIN, the individual must have a notification requirement and a valid file federal tax returns
What is the format of the ITIN?
It is a nine-digit number that always begins with the number 9 and has a 7 or 8 into the fourth spot, for example 9XX-7X-XXXX.
What is an ITIN used for?
ITIN is only for tax returns and are not intended to serve allother purpose. ITIN does not authorize work in the United States or give entitlement to social security benefits or the Earned Income Tax Credit
IRS issues ITIN non-US citizens (aliens qualify) and others that federal tax reporting or filing requirements and not for social security numbers. In these cases, the following scenarios:
Non-resident alien filing a U.S. tax return and not for a SSN
Non-Resident Alien member of a U.S. LLC (Limited Liability Company)
U.S. Resident Alien "(on the days in the United States) filing a U.S. tax return and not for an SSN
Dependent or spouse of a U.S. citizen / Resident Alien
Dependent or spouse of a non-resident alien visa holder
VAT number How do I apply?
1. Print out (the form at the following link one for each family member for whom you ask> Tax ID number): http://www.irs.gov/pub/irs-pdf/fw7.pdf
When you send a tax-ID number will be requested for a child check box "d" in the reason for the form. When you send a tax-ID number will be requested for a spouse check box "e" in the reason for the form. In both cases, you enter your name and Social Security on the right side of this section.
Fill out all personal data, date and sign the form.
2. Make a copy of your passport and theApplicant's passport (spouse or child) (copy of the first page of an extension page and visa) notarized by a notary public (go to any bank they should have one).
