Need an ITIN? Here's what to prepare before you apply

An Individual Taxpayer Identification Number, or ITIN, is a nine-digit number the IRS issues to people who need to file a U.S. tax return but are not eligible for a Social Security number. Getting one is straightforward when the paperwork is right the first time, and slow when it is not.

Who needs one

You likely need an ITIN if any of these describe you:

• You have U.S. income to report and no Social Security number.
• You are the spouse or dependent of someone who files a U.S. return and you need to be listed on it.
• You are a foreign investor or owner with U.S. income.
• You had an ITIN before, but it expired because it was not used on a return for three consecutive years.

The application

The application is Form W-7. In most cases it is submitted together with the tax return it is needed for; the IRS processes the return once the ITIN is assigned. There are a few exceptions where a W-7 can be filed on its own, and we check whether one applies to you.

Documents the IRS accepts

The IRS needs proof of both identity and foreign status. A valid passport does both on its own. Without a passport, you need two documents from the IRS list, such as a national identity card, a foreign driver's license, a birth certificate, or a U.S. visa, with at least one showing a photo.

For dependents, additional documents may be required to show U.S. residency, such as school or medical records.

Three ways to submit

1. Mail the originals or certified copies from the issuing agency to the IRS. Originals are returned, but the wait can be long.
2. Apply in person at an IRS Taxpayer Assistance Center, where your documents are reviewed and handed back.
3. Use a Certifying Acceptance Agent, who is authorized to verify certain documents so you do not have to send originals.

Timing

Processing takes several weeks in the off-season and longer during filing season. If you expect a refund, the refund waits for the ITIN. Applying early, with complete documents, is the single biggest thing you can do to shorten the wait.

Our ITIN assistance service covers the W-7, the documents, and the return that goes with it, and we track the application until the number arrives.