Individual Taxpayer Identification Number | Internal Revenue Service



New York State Residents: Excluded Workers Fund Payments

If you need an ITIN, find out how to get the state of matter ’ second Excluded Workers Fund payments .

What’s New 

Tax return requirement: All Form W-7 applications, including renewals, must include a U.S. union tax render unless you meet an exception to the file necessity .
Expanded discussion of Allowable Tax Benefit: The discussion of permissible tax benefits has been expanded. For more information see permissible Tax Benefits in the Instructions for Form W-7 PDF.

Child and Dependent Care Credit (CDCC): An ITIN may be assigned to an estrange dependent from Canada or Mexico if that dependent qualifies a taxpayer for a child or pendent care credit ( claimed on Form 2441 ). The form 2441 must be attached to Form W-7 along with the U.S. federal tax come back. See Publication 503 PDF for more information .

Important Reminders

Expired ITINs: If your ITIN wasn ’ metric ton included on a U.S. federal tax revert at least once for tax years 2018, 2019, and 2020, your ITIN will expire on December 31, 2021. ITINs with in-between digits ( the one-fourth and fifth positions ) “ 70, ” “ 71, ” “ 72, ” “ 73, ” “ 74, ” “ 75, ” “ 76, ” “ 77, ” “ 78, ” “ 79, ” “ 80, ” “ 81, ” “ 82, ” “ 83, ” “ 84, ” “ 85, ” “ 86, ” “ 87, ” or “ 88 ” have expired. In addition, ITINs with middle digits “ 90, ” “ 91, ” “ 92, ” “ 94, ” “ 95, ” “ 96, ” “ 97, ” “ 98, ” or “ 99, ” IF assigned before 2013, have expired .
Note: If you previously submitted a reclamation application and it was approved, you do not need to renew again. otherwise, you should submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, US federal tax hark back, and all command recognition documents to the IRS .
Information returns: If your ITIN is lone being used on information returns for coverage purposes, you don ’ t need to renew your ITIN at this time. however, in the future, if you need to use the ITIN to file a U.S. federal tax return, you will need to renew the ITIN at that time.

Change of address: It ’ s significant that the IRS is aware of your current mailing address. This address is used to mail notices about your Form W-7, including presentment of your assigned ITIN, and return your master corroborate documentation. If you move before you receive your ITIN, notify us of your stream mail address immediately, so we may update our records .

What is an ITIN?

An Individual Taxpayer Identification Number ( ITIN ) is a tax process number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer recognition number but who do not have, and are not eligible to obtain, a Social Security count ( SSN ) from the Social Security Administration ( SSA ) .

What is an ITIN used for?

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a mean to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued careless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any function other than federal tax report.

An ITIN does not:

  • Authorize work in the U.S.
  • Provide eligibility for Social Security benefits
  • Qualify a dependent for Earned Income Tax Credit Purposes

Do I need an ITIN?

Does the following apply to you ?

  1. You do not have an SSN and are not eligible to obtain one, and
  2. You have a requirement to furnish a federal tax identification number or file a federal tax return, and
  3. You are in one of the following categories:
    • Nonresident alien who is required to file a U.S. tax return
    • U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
    • Dependent or spouse of a U.S. citizen/resident alien
    • Dependent or spouse of a nonresident alien visa holder
    • Nonresident alien claiming a tax treaty benefit
    • Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception

If so, then you must apply for an ITIN .

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