Internal Revenue Service Number (IRSN) also known as a Temporary Taxpayer Identification Number
A temporary taxpayer identification number (also known as an Internal Revenue Service Number or IRSN) is issued when an individual has filed a US tax return without a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). The IRS uses an IRSN to log the tax return in question until the SSN or ITIN is provided to them.
Now, the issue then is, why can I not keep using the IRSN. It's also a 9 digit number (similar to an SSN or ITIN). Well, the IRSN is (as stated above) TEMPORARY. It is not meant to be used long term and as such only allows the logging of the tax return and any tax payments required to be made to the IRS. The IRS will always want an easy way to get their money.
If however, your return is a refund or you're filing under a streamlined or amnesty program with the IRS (to waive penalties for late filing and payment of taxes), you won't receive the refund until an SSN or ITIN has been issued. Also you won't be eligible for the waiver of penalties under the streamlined filing or amnesty program, as the IRS will process the return outside of these programs.
Therefore it is always best to apply for an SSN or ITIN BEFORE filing where possible (or with the ITIN application). Why:
- refunds will not be issued until the correct SSN or ITIN is provided - if you wait years and years, you could fall foul of the deadline and lose out completely on receiving these. Normally 3 years from date of the original filing deadline (without extensions).
- waiver of penalties under a streamlined or amnesty program will not apply and the tax return will be processed in the normal course of business and not via the program.
How can we assist you?
Just Breve are Enrolled Agents and Certifying Acceptance Agents (CAA) - able to assist alien individuals and other foreign persons with obtaining EINs and ITINs from the IRS by assisting in completing forms and validating the person’s foreign status and identity (as applicable).
We are based near London Heathrow and can assist individuals to obtain their EIN or ITIN number at their convenience. Are you flying in or out of Heathrow on business? We can meet you to verify all ITIN documentation near the Heathrow area or at a location that suits you. We have met clients at their homes, offices, local coffee shops and even service stations. Wherever it is convenient for them, we will try to accommodate the request.
We cover London and the surrounding areas, Heathrow and anywhere in the UK and Europe. Travel costs apply in certain cases outside of London. Email or call for assistance today.
Get in touch today:
m: 077255 87696
CERTIFIED ACCEPTANCE AGENTS
In lieu of sending original documentation, taxpayers may be eligible to use an IRS authorized Certified Acceptance Agent (CAA).