In order to process United States individual tax returns, the Internal Revenue Service (IRS) requires an Individual Taxpayer Identification Number (ITIN) for certain resident, non-resident aliens, spouses and dependent children.  An ITIN may only be issued to individuals (living or deceased) that are required to have such a number for tax purposes, and only to those persons who are not eligible to obtain a U.S. Social Security Number (SSN).  ITIN’s are issued regardless of immigration status or physical location of the applicant.  

 

To receive an ITIN, an individual must:

• Be required to file a U.S. federal income tax return to either pay tax or claim a refund of over-withheld tax,

• Not be eligible to obtain a SSN – see rules for obtaining an SSN at www.ssa.gov,

• Generally apply for the ITIN using a properly prepared IRS Form W-7 and attach the Form W-7 to a valid income tax return (In some cases, an exception may be granted where a Form W-7 does not need to be attached to a tax return and thereby filed separately.  Please contact us for exception details.),

• Attach original or appropriately certified/notarized copies of, documents proving foreign status and identity to the Form W-7.

 

Our firm can assist finding an IRS Certified Acceptance Agent to assist you with obtaining an ITIN and preparation of Form W-7.  A Certifying Acceptance Agent is responsible for reviewing allowable documents, assisting with the preparation of required forms, and forwarding the completed Form W-7 (generally with an income tax return) to the IRS.  The Certifying Acceptance Agent generally prepares a Certificate of Accuracy that substantiates the ITIN applicant’s claim of foreign status and identity.  Applicants must submit documents to the Certified Acceptance Agent during a personal interview (in person or via video conference).

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Please contact us for further assistance at 281-360-2800 in Houston, Texas.  We speak fluent Spanish.  Hablamos Español.