Individual Taxpayer Identification Number (ITIN)
Do you require an Individual Taxpayer Identification Number ?
As Certified Acceptance Agents (CAA) we can assist you in obtaining the correct TIN.
- What sort of Tax Identification Number (TIN) do I apply for?
There are two main types of TIN. A Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). Only foreign nationals authorised to work in the U.S. under U.S. Immigration law can apply for an SSN (applied for on form SS-5 at a local Social Security Administration Office).
All foreign nationals not eligible for an SSN and require it for federal tax administrative and reporting purposes have to apply for an ITIN at the IRS ITIN Unit.
How to apply for an ITIN?
Individuals - apply on form W-7 ITIN Application - we can assist you with obtaining this number.
-Reasons to submit a W-7 ITIN Application:
Not eligible to obtain an SSN but requires a TIN. Examples include:
- Non-resident alien required to get an ITIN to claim a tax treaty benefit
- Non-resident alien filing a U.S. tax return
- U.S. resident alien filing a tax return (based on days present in the U.S.)
- Dependent of U.S. citizen/resident alien
- Spouse of U.S. citizen/resident alien
- Non-resident alien student/professor/ or researcher filing a U.S. tax return or claiming an exception
- Dependent/spouse of a non-resident alien holding a U.S. visa
- Other reasons
N.B an original valid and unexpired passport needs to be submitted with the application to prove identity and foreign status or certified copies from the issuing agency. In lieu of sending originals a Certified Acceptance Agent (CAA) can verify the original and send copies with a Certificate of Accuracy along with the W-7 application.