How Can I Apply for an Individual Tax Identification Number (ITIN)?

In a previous article (What is the ITIN?), we discussed that the ITIN program was created by the Internal Revenue Service (IRS) to facilitate tax payment for lawful and unlawful immigrants who are not eligible to be issued a Social Security number (SSN).

What is the process to apply for an ITIN?
Applicants need to Fill out a W-7 Application Form and submit it to the IRS, along with a completed tax return. Once the application is approved, the ITIN is sent to the applicant via mail.

It is important to note that applicants are required to submit original documents verifying identity and foreign status.  The IRS will accept the following documents for this purpose:

• Your Passport; or
• TWO (2) of the following documents: (including at least one identification with photo and one identification from your country):
  • National Identification Document (this must be current, and include your name, photo, address, date of birth, and expiration date)
  • U.S. driver’s license
  • Foreign driver’s license
  • Birth Certificate (required for a dependent unless a passport is being submitted and the passport has a date of entry into the U.S.)
  • State I.D.
  • Foreign Voter’s Registration card
  • Visa issued by the Department of State
  • U.S Military ID card
  • Foreign Military ID card
  • U.S. Citizenship and Immigration Services photo I.D.
  • Medical (for dependents under age 6 only)
  • School records (for dependents under age 18 only)

The submitted documents will be returned to the applicant within 60 days of receipt and processing of the W-7 Form.

In 2015, Congress enacted legislation to clarify the 2012 guidance from the IRS stating that all ITINs issued after December 31, 2012 will have to be revalidated every five years. Additionally, if a person obtains an ITIN but does not use it for three consecutive years, it will expire, and will need to be revalidated.

If you should have any questions or need more information about applying for an ITIN or any other immigration matter, please contact the Law Offices of Azita M. Mojarad, P.C. by e-mailing us at azita@azitalaw.com or calling us at 312.641-0771.