What is an ITIN?
- The ITIN was created for tax purposes.
- ITINs are not SSNs and always begins with the number 9
- Many immigrants have ITINs:
- A non-resident foreign national who is engaged in trade or business in the United States, or who has U.S. income, but who lives in another country.
- A non-resident foreign national student, professor, or researcher filing a U.S. tax return.
- A dependent or spouse of a U.S. citizen or lawful permanent resident.
- A dependent or spouse of a foreign national on a temporary visa.
- An ITIN does not provide legal immigration status
- An ITIN does not provide work authorization and cannot be used to prove work authorization
ITIN holders and Taxes.
- ITIN holders are not eligible for all of the tax benefits and public benefits that U.S. citizens and other taxpayers can receive such as the Federal Earn Income Tax Credit (EITC)
- ITIN holders are eligible for the Child Tax Credit (CTC), California Earned Income Tax Credit (CalEITC) and the Young Child Tax Credit (YCTC)
How do I know if my ITIN is expired?
- If your ITIN wasn’t included on a U.S. federal tax return at least once for tax years 2018, 2019, and 2020, your ITIN will expire on December 31, 2021.
How does one apply/Re-new an ITIN?
- Whether you are applying for a new ITIN or renewing an existing ITIN, you must provide documentation that meets the following requirements
- Applicants must fill out a W-7 application form and submit it to the IRS along with a completed tax return.
- When the application is approved, ITINs are sent to applicants through the mail.
- Applicants are required to submit original documents verifying identity and “foreign status.” The IRS has issued a list of 13 documents that will be accepted for this purpose
- Those documents will be returned to the applicant within 60 days of receipt and processing of the W-7 form
- There are IRS Acceptance Agents and Taxpayer Assistance Centers available to help persons apply. (UWKC is a certified acceptant agent)