ITIN · IRS Certifying Acceptance Agent

Your taxpayer number, without mailing your passport.

An ITIN is the number the IRS issues to people who have U.S. tax obligations but cannot get a Social Security number. We explain when you need one, which documents are required, and when it has to be filed with a tax return.

Find out which case is yoursUnderstand the ITIN first
First things first

What it is, and what it is not.

It is
  • A number for meeting your IRS obligations
  • For people who are not eligible for a Social Security number
  • Valid for filing tax returns
  • Required for certain banking and withholding procedures
  • Personal: it identifies a person, not a company
It is not
  • A work permit
  • An immigration status
  • A Social Security number, and it grants none of its benefits
  • An EIN: that one identifies the company
  • An alternative if you can already get an SSN
The rule almost nobody explains

An ITIN almost always goes with a tax return.

This is where most people are caught out. Form W-7 is not filed on its own: as a general IRS rule it is attached to a federal income tax return. Applying for the number «just in case», with no tax obligation behind it, does not work.

There are five Exceptions under which you can apply without a return. Each one requires specific documentation issued by a third party — a bank, an employer, a lender or a withholding agent — your own statement is not enough.

Exception 1

Passive income subject to withholding

Bank interest, dividends, rents, royalties or your share in a partnership, where a third party already withholds tax. Requires a letter from the withholding agent or the financial institution.

Exception 2

Wages, scholarships or treaty-based payments

Wages with a treaty benefit, scholarships and study grants, or gambling winnings subject to withholding. Requires a letter from the employer or the educational institution and, in several cases, an SSA denial letter.

Exception 3

Mortgage interest

You hold a U.S. mortgage and the lender has to report the interest. Requires a letter from the lender.

Exception 4

Sale of real property by a foreign person

Disposition of U.S. real property subject to FIRPTA withholding. Requires documentation from the withholding agent.

Exception 5

T.D. 9363

Non-U.S. representatives of foreign corporations with an electronic filing requirement.

If your case fits none of these five, your W-7 goes with a return. The questionnaire below tells you in under a minute.

Questionnaire

Which case is yours?

Five questions. We tell you which Form W-7 reason applies, whether you need to file a return, and which documents you will be asked for. At the end you can request a quote for your specific case.

The questionnaire needs JavaScript. If you cannot enable it, write to us and we will review your case with you directly.

Documentation

The 13 documents the IRS accepts.

You have to prove two things: who you are, and that you are a foreign national. A passport is the only document that proves both on its own; with anything else you need two.

Passport — stand-alone documentIdentity and foreign status
National identity cardIdentity and foreign status
USCIS photo identificationIdentity and foreign status
U.S. Department of State visaIdentity and foreign status
Foreign voter registration cardIdentity and foreign status
Civil birth certificateForeign status (and age)
Foreign driver’s licenseIdentity
U.S. driver’s licenseIdentity
U.S. state identification cardIdentity
U.S. military identification cardIdentity
Foreign military identification cardIdentity and foreign status
School recordsMinor dependents only
Medical recordsDependents under 6 only

For dependents there is one more rule: a passport only works as a stand-alone document if it carries a U.S. date-of-entry stamp. Dependents from Mexico and Canada, and dependents of U.S. military personnel stationed abroad, are exempt.

The difference

Your passport never leaves your hands.

Through the standard route you have to mail your original passport to the IRS, or a copy certified by the issuing authority, and wait for it to come back. For anyone who travels, that is not a minor detail.

Big Skill Solutions is an IRS-authorized Certifying Acceptance Agent. We verify your documents, certify the application and hand them back to you on the spot.

  • ✓Applicant and spouseWe certify the documents of the primary and the secondary applicant.
  • ✓DependentsWe can certify a passport and a birth certificate. Any other document has to be mailed to the IRS.
  • ✓A complete fileThe most common reason for rejection is incomplete documentation. We review before filing.
  • ✓And the tax return, if one is neededWe are also an IRS Registered Tax Preparer: the W-7 and the return go out together.
Frequently asked questions

What we are asked most.

Does an ITIN give me a work permit or immigration status?
No. An ITIN exists solely to meet tax obligations with the IRS. It does not authorize work, it grants no immigration status, and it carries no entitlement to Social Security benefits.
Can I apply for an ITIN if I am entitled to a Social Security number?
No. The ITIN is only for people who are not eligible for an SSN. If you can get an SSN, that is the number you must use.
Is a tax return always required?
That is the general rule: Form W-7 is filed attached to a federal return. The only exceptions are the five IRS Exceptions, and each one requires specific documentation from a third party.
How is it different from an EIN?
An EIN identifies a company; an ITIN identifies a person. If you own a U.S. LLC and you are a foreign national, needing both is common.
Do I have to mail my original passport to the IRS?
Through the standard route, yes: you send the original or a copy certified by the issuing authority. Filing with us, no — as a Certifying Acceptance Agent we verify and certify the documents ourselves.
Can my ITIN expire?
Yes. An ITIN that appears on no federal return for three consecutive years expires on December 31 of the third year. Those issued before 2013 that were never renewed also have to be renewed before being used again.
Can my foreign spouse get an ITIN just for being my spouse?
Not anymore. Since 2018, spouses and dependents only qualify if they are claimed for an allowable tax benefit or if they file their own return. Filing jointly is the most common case.
How long does it take?
It depends on the IRS and on the time of year, so we do not quote fixed timelines. What we do control is that your file goes out complete and correct the first time, which is the most common cause of delay.

Would you rather we looked at it with you?

If your case does not fit cleanly into any box, that is exactly the kind of situation worth going through with a person before anything is filed.

Talk to a specialist+1 (469) 673-8045