2007 Form W-7 - ITIN - Filing Instructions

Application for Individual Taxpayer Identification Number - ITIN

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who 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 and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

What is an ITIN used for?

ITINs are for federal tax reporting only, and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit. ITINs are not valid identification outside the tax system.
IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers.

Who needs an ITIN?

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN.
Examples of individuals who need ITINs include:

• Non-resident alien filing a U.S. tax return and not eligible for an SSN
• U.S. resident alien (based on days present in the United States ) filing a U.S. tax return and not eligible for an SSN
• Dependent or spouse of a U.S. citizen/resident alien
• Dependent or spouse of a non-resident alien visa holder

How do I know if I need an ITIN?

If you do not have an SSN and are not eligible to obtain an SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN. By law, an alien individual cannot have both an ITIN and an SSN.

Are ITINs valid for identification?

No. ITINs are not valid identification outside the tax system. Since ITINs are strictly for tax processing, IRS does not apply the same standards as agencies that provide genuine identity certification.
ITIN applicants are not required to apply in person, and IRS does not further validate the authenticity of identity documents. ITINs do not prove identity outside the tax system, and should not be offered or accepted as identification for non-tax purposes.

Are ITINs valid for work purposes?

No. ITINs are for federal income tax purposes only.

Form W-7

Form W-7 is used to obtain an Individual Tax Identification Number - ITIN, a number used for tax filing purposes only. Dependents who are not eligible for a Social Security Number (SSN) may apply for an ITIN number using 2007 Form W-7.

A valid Social Security number or Individual Taxpayer Identification Number - Form W-7 is required to claim a personal exemption for your spouse and/or your dependent children. To obtain an ITIN you must submit a Form W-7 and all supporting documents

Supporting documents for Form W-7

Applicants should complete Form W-7 for 2007 and attach their supporting documents (I-20, passport and I-94) and take to an IRS Acceptance Agent or provide the completed Form W7 along with certified or notarized copies of their I-20, passport and visa pages and I-94. Form W-7 and the certified or notarized copies of their documents must now be attached to your federal tax return.

After your Form W-7 has been processed, the IRS will assign an ITIN to the tax return and process the tax return. Federal tax returns accompanied by an application for an ITIN should be mailed to:

Where to mail Form W-7

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Nonresident aliens can not file their tax returns unless they have a Social Security Number or an ITIN, or submit an application for an ITIN to the address above.

If you do not have an ITIN or a SSN and you are required to file a U.S. tax return, please apply for an ITIN before submitting your tax return. You may file Form W-7 using our online services or you can download Form W-7 from the IRS website.

Note: If you have received interest income from a U.S. bank account and have no other U.S. source of income during the tax, you are not required to file a nonresident tax return and therefore you do not need to file Form W-7. (U.S. bank interest received by nonresidents is considered foreign source of income.)

REVISED APPLICATION STANDARDS FOR ITINS

Effective immediately, each ITIN applicant must now:

• Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number
• Attach a federal income tax return to the Form W-7.
  Applicants who meet an exception to the requirement to file a tax return (see the instructions for Form W7) must provide documentation to support the exception.

What documents are acceptable as proof of identity and foreign status?

IRS has streamlined the number of documents the agency will accept as proof of identity to obtain an ITIN. There are now 13 acceptable documents.

An original, or a certified or notarized copy, of an UNEXPIRED passport is the only document that is accepted for both identity and foreign status. If you do not have a passport, you must provide a combination of current documents that contain expiration dates - IRS accepts documents issued within 12 months of the application if no expiration date is normally available. The documents must also show your name and photograph, and support your claim of foreign status.

IRS will accept certified or notarized copies of a combination (two or more) of the following documents, in lieu of a passport:

• National identification card (must show photo, name, current address, date of birth, and expiration date)
• U.S. driver's license
• Civil birth certificate
• Foreign driver's license
• U.S. state identification card
• Foreign voter's registration card
• U.S. military identification card
• Foreign military identification card
• Visa
• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Medical records (dependents - under 14 years old - only)
• School records (dependents and/or students - under 25 years old - only)

How and when can I 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. The IRS is changing from an ITIN card to an authorization letter to avoid any possible similarities with a Social Security Number card. Current ITIN holders' cards will not be replaced; they should continue to use the numbers previously issued when they need to supply identifying numbers for tax purposes.
If you have not received your ITIN or other correspondence six weeks after applying, you may call the IRS to find out the status of your application.

When should I apply for an ITIN?

You should complete 2007 Form W-7 as soon as you are ready to file your federal income tax return, since you need to attach the return to your application. If you meet one of the exceptions and do not need to file a return, submit Form W-7, along with the documents required to meet your purpose for needing an ITIN, as soon as possible after you determine that you are covered by that exception. You can apply for an ITIN any time during the year; however, if the tax return you attach to Form W-7 is filed after the return's due date, you may owe interest and/or penalties. You should file your return by the April 15, 2008 deadline to avoid this.

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