Let's start with the basics. An ITIN, or Individual Taxpayer Identification Number, is a nine-digit number issued by the IRS to individuals who must comply with U.S. tax law but aren't eligible for a Social Security number (SSN). This includes nonresident aliens, international students, and specific other non-citizen individuals. It's essentially a tax ID number.
You might need an ITIN for various reasons, including:
Form W-7, Application for IRS Individual Taxpayer Identification Number, is required to obtain an ITIN. You must also supply original or certified copies of identifying documents to prove your identity and foreign status. Foreign tax returns, passports, and other official documents are examples.
Important: Most W-7 forms require a complete U.S. federal tax return. It's usually required, with exceptions.
If you file a U.S. tax return every three years, your ITIN is valid forever. After three years without use, your ITIN expires on December 31.
Your ITIN renewal process is comparable to applying for a new one. If you're renewing an ITIN, send Form W-7 with the relevant documentation and your most recent U.S. tax return.
For ITIN queries or application help, you can:
ITIN requirements are complicated, just like tax laws. Always consult a specialist if you're unsure about the process. Understand the basics and follow these suggestions to confidently apply and renew an ITIN.