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 do I apply for an ITIN?
If you are not eligible to obtain an SSN but requires a TIN. You can do so using the W7 Form (Application for IRS Individual Taxpayer Identification Number). Examples of why you would apply are shown here:
- 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
How do I get a US Tax Identification Number?
You can get an ITIN by completing the W7 form and following the W7 form instructions for completion. The W7 instructions also advise what supporting documents need to be sent to the ITIN Office.
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.
N.B Getting an ITIN does not change your immigration status or provide the right to work in the USA. It also does not make you eligible for the Earned income Credit.
Do I need an ITIN?
Please refer to our blog post "ITIN Number Application" for further information.
A Certified Acceptance Agent (CAA) can assist you in obtaining the correct TIN.
Just Breve are part of the ITIN Acceptance Agent Program. As a Certifying Acceptance Agent (CAA), we are authorised by the Internal Revenue Service (IRS) to assist alien individuals and other foreign persons with obtaining ITINs from the IRS by validating the person’s foreign status and identity.
I think I need an ITIN: Please visit here
Don't live in the U.K? No problem, we can assist by phone, email and Skype. Please feel free to get in touch.