People who are not eligible for a Social Security number but need to file a U.S. tax return or claim a tax refund need an Individual Taxpayer Identification Number, which is available through the IRS. ITINs are only for federal taxes; they do not authorize resident or non-resident aliens to work in the U.S. They are not valid forms of identification, and no one should accept them as such. Getting an ITIN will not change immigration status, either. They are for tax purposes only.
Use a Form W-7 to apply. Attach a federal income tax return with your application.
Provide one of 13 acceptable documents. An unexpired passport is the best form of ID to provide to get an ITIN. If you don't have that, the IRS has a complete list of other forms of acceptable ID, such as a U.S. or foreign driver's license or a U.S. or foreign military identification card.
Send your application and tax form to the ITIN Operation address, not the address listed on Form 1040, 1040A or 1040EZ. The IRS can provide you with the correct address.
Find out if you can get a Social Security number. Contact your Social Security Administration office to see if you qualify. If you do qualify for a SSN, you do not need an ITIN.
File for your ITIN as soon as you are ready to file your taxes or before. You can do this any time throughout the year. Do this before the April 15 deadline to avoid penalties.
Consider using an IRS-authorized agent instead of doing this on your own. Called an Acceptance Agent, this is a person who is authorized by the IRS to help people get an ITIN. These agents can help you in person and will sometimes charge a fee. The IRS has a list of Acceptance Agents.
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