ITIN Questions & Answers

The ITIN is a nine digit tax processing number issued to individuals by the IRS. ITINs are issued 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.

Every non-US individual who meets certain tax reporting, withholding or compliance requirements and has no Social Security Number (SSN) and is not eligible for an SSN, will be eligible to apply and obtain an ITIN.

No. The ITIN is issued if you do not have and do not qualify for an SSN. If you have already applied and received your SSN you do not need to apply for an ITIN. You must use the SSN instead.

As the IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs, the general rule requires filing a valid U.S. tax return together with your ITIN application. Certain exceptions to the general rule apply to eligible individuals.

Although most applicants must attach a valid tax return to an ITIN application, there are certain circumstances under which an ITIN will be issued without an attached return. Some examples are:

• Individuals who have an interest generating bank account in the USA or have a home mortgage or equity loan.
• Individuals who are foreign partners in domestic partnerships
• Individuals who sell/dispose of a US based property
• Individuals expecting a payment of US source income subject to federal income tax reporting or withholding requirements

The ITIN process is administered by the Tax Administration and the process usually takes approximately 8 weeks. Please take note of this when applying.

Yes. If you are a US citizen, national or resident married to a foreign citizen, you may file a joint return with your spouse and claim dependents. If your spouse or qualifying dependent do not have a Social Security Number, an ITIN application must be filed together with the tax return.

ITIN applications require you to provide specific identification documents to support both your foreign status and personal identity. The only document that is acceptable as standalone identification is a passport otherwise you will need to provide a pair of identification documents:

• Identity document, unexpired photo ID (ID card, driving license)
• Document supporting your foreign citizenship (Birth Certificate)

Foreign citizens supporting documents in languages different to English or Spanish should be translated into either English or Spanish.

If you are filing your ITIN under any of the exceptions listed above you will need to provide an additional document(s) as confirmation of your eligibility. These documents vary depending on the type of exception you claim. Official bank letters, employment contracts, SSA letters and/or other evidence showing your ITIN eligibility are examples of supporting documents.

Identification documents must be certified in order to be accepted by the IRS for processing. The acceptable certification methods are:

• US notary certification (most banks in the USA can also certify identification documents).
• Certification through an Apostille in accordance to the Hague Convention of 1961 that governs the abolishment the need for public documents.
• A certification in the taxback.com office under the Certifying Acceptance Agent procedure.
• Certification by the issuing agency the body (governmental office or department) which released the document which is subject to certification.

Apostille is certification that verifies and confirms the seal and signature of the person who authenticated the document. There are designated authorities in the countries which signed the Hague Convention to issue apostille certificates or legalisation. Usually these authorities are administered under the provisions of the Ministry of Foreign Affairs or the Ministry of Justice.

The Certifying Acceptance Agents are entities or tax practitioners authorised by the IRS to collect and certify identification documents on behalf of their clients. Taxback.com is a Certifying Agent and trained members of our staff can certify your identification documents in our offices.