. Sales Tax (Sale Tax)
. Personal Tax Return
. Corporate tax return
. Planning tax payments
. Payment Arrangements with the IRS
. Estimated Payments
. Processing of EIN
. Processing of ITIN
. Representation in the IRS
. Interpretation of IRS letters
. Personal Tax Return
. Corporate tax return
. Planning tax payments
. Payment Arrangements with the IRS
. Estimated Payments
. Processing of EIN
. Processing of ITIN
. Representation in the IRS
. Interpretation of IRS letters
What is an ITIN?
A Personal Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). It is a nine-digit number that always begins with the number 9 and has the numbers 70-88 as the fourth and fifth digit. As of April 12, 2011, widened the possible numbers for the fourth and fifth digit to include 90-92 and 94-99 digits, for example 9XX-90-XXXX.
The IRS issues ITINs to individuals who require an identification number for tax purposes in the United States but do not have and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).
ITINs are issued regardless of immigration status because both resident aliens may have tax return and payment of taxes according to the IRS Tax Code.
To receive an ITIN, individuals must have the requirement and file a valid federal income tax, unless they meet an exception.
Why do you use an ITIN?
ITINs are for federal tax reporting only, and are not intended to serve any other purpose. The IRS issues ITINs to help individuals comply with the tax laws of the United States, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers.
An ITIN does not grant the right to work in the United States or grant the holder Social Security benefits or the Earned Income Credit (EITC).
Who needs an ITIN?
The IRS issues ITINs to foreign nationals and others who have a tax reporting requirement or file a return and not eligible for an SSN. An alien who is not a resident and does not qualify for a SSN, who is required to file a federal tax return only to claim a refund under the provisions of any agreement with the United States, needs an ITIN.
Examples of individuals who need ITINs include:
• Non-resident alien who need to file a federal income tax return and not eligible for an SSN
• Foreign residents (according to the number of days present in the United States) filing a federal return and not eligible for an SSN
• Dependent or spouse of a citizen or resident alien
• Dependent or spouse of a nonresident alien visa
How do I know if I need an ITIN?
If you do not have an SSN and are not eligible for an SSN, but must meet the requirement to provide a federal identification number or file a federal tax return, you must apply for an ITIN.
If you have a pending application to obtain a Social Security Number, do not file Form W-7. Complete Form W-7 only if the Social Security Administration (SSA) notifies you that you can not issue a Social Security Number.
To obtain a Social Security number, file Form SS-5, Application for a Social Security Card. To get Form SS-5, or to find out if you are eligible for a Social Security Number, visit www.socialsecurity.gov or call Social Security Administration.
By law, a foreigner can not obtain an ITIN number and Social Security number at a time. The IRS processes returns containing either an ITIN or Social Security Number. IRS no longer processed, or accept statements with the notation "SSA205c" or the phrase "applied for," "NRA" or with blanks.
How do I apply for an ITIN?
Attach a valid federal income tax unless you qualify for an exception, and include your original or certified proof of identity documents that prove your identity abroad.
When should I apply for an ITIN?
You must complete Form W-7 when you are ready to file your federal tax return, since you need to attach the return to your application.
If you qualify for one of the exceptions and need not file a return, send Form W-7, as has prepared the form, with the required documents to verify that you qualify for this exception.
You can apply for an ITIN any time of year, however, if the tax return you attach to Form W-7 (SP) is submitted after the deadline for the declaration, may owe interest and / or penalties. To avoid this, you must file your return this year to the deadline
How and when I can expect to receive my ITIN?
If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number, usually within four to six weeks.
If you do not receive your ITIN or other correspondence six weeks after applying, you may call the IRS toll free at 1-800-829-1040 for information on the status of your application.
A Personal Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). It is a nine-digit number that always begins with the number 9 and has the numbers 70-88 as the fourth and fifth digit. As of April 12, 2011, widened the possible numbers for the fourth and fifth digit to include 90-92 and 94-99 digits, for example 9XX-90-XXXX.
The IRS issues ITINs to individuals who require an identification number for tax purposes in the United States but do not have and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).
ITINs are issued regardless of immigration status because both resident aliens may have tax return and payment of taxes according to the IRS Tax Code.
To receive an ITIN, individuals must have the requirement and file a valid federal income tax, unless they meet an exception.
Why do you use an ITIN?
ITINs are for federal tax reporting only, and are not intended to serve any other purpose. The IRS issues ITINs to help individuals comply with the tax laws of the United States, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers.
An ITIN does not grant the right to work in the United States or grant the holder Social Security benefits or the Earned Income Credit (EITC).
Who needs an ITIN?
The IRS issues ITINs to foreign nationals and others who have a tax reporting requirement or file a return and not eligible for an SSN. An alien who is not a resident and does not qualify for a SSN, who is required to file a federal tax return only to claim a refund under the provisions of any agreement with the United States, needs an ITIN.
Examples of individuals who need ITINs include:
• Non-resident alien who need to file a federal income tax return and not eligible for an SSN
• Foreign residents (according to the number of days present in the United States) filing a federal return and not eligible for an SSN
• Dependent or spouse of a citizen or resident alien
• Dependent or spouse of a nonresident alien visa
How do I know if I need an ITIN?
If you do not have an SSN and are not eligible for an SSN, but must meet the requirement to provide a federal identification number or file a federal tax return, you must apply for an ITIN.
If you have a pending application to obtain a Social Security Number, do not file Form W-7. Complete Form W-7 only if the Social Security Administration (SSA) notifies you that you can not issue a Social Security Number.
To obtain a Social Security number, file Form SS-5, Application for a Social Security Card. To get Form SS-5, or to find out if you are eligible for a Social Security Number, visit www.socialsecurity.gov or call Social Security Administration.
By law, a foreigner can not obtain an ITIN number and Social Security number at a time. The IRS processes returns containing either an ITIN or Social Security Number. IRS no longer processed, or accept statements with the notation "SSA205c" or the phrase "applied for," "NRA" or with blanks.
How do I apply for an ITIN?
Attach a valid federal income tax unless you qualify for an exception, and include your original or certified proof of identity documents that prove your identity abroad.
When should I apply for an ITIN?
You must complete Form W-7 when you are ready to file your federal tax return, since you need to attach the return to your application.
If you qualify for one of the exceptions and need not file a return, send Form W-7, as has prepared the form, with the required documents to verify that you qualify for this exception.
You can apply for an ITIN any time of year, however, if the tax return you attach to Form W-7 (SP) is submitted after the deadline for the declaration, may owe interest and / or penalties. To avoid this, you must file your return this year to the deadline
How and when I can expect to receive my ITIN?
If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number, usually within four to six weeks.
If you do not receive your ITIN or other correspondence six weeks after applying, you may call the IRS toll free at 1-800-829-1040 for information on the status of your application.