Effective January 1, 2013, the IRS implemented new procedures for issuing new Individual Taxpayer Identification Numbers (ITINs). Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number.
Specifically, the new procedures apply to most applicants submitting Form W-7. ITINs for individuals in these categories generally are issued during the tax filing season with the submission of a Form 1040, U.S. Individual Income Tax Return.
In order to apply for an ITIN, Form W-7 must be completed and attached to the tax return and mailed to the IRS. It may also be filed in person at any IRS tax assistance center in the United States, or through an authorized acceptance agent. The normal processing time once the application has been received by the IRS is generally 6 to 10 weeks, depending on the time of year. According to the Form W-7 instructions:
“If you submit an original valid passport (or a notarized or certified copy of a valid passport), you do not need to submit any other documents to prove your “foreign status” or “identity.” Otherwise, you must submit at least two of the documents listed in the chart below. The documents must be current, verify your identity (that is,contain your name), and support your claim of foreign status. If both sides, copies of both the front and back must be attached to the Form W-7. At least one document must contain your photograph, but a photograph is not required if documents are submitted for a dependent under age 14 (under age 18 if a student). Do not attach expired documents.”
NOTE: Original documentation includes items such as passports, and birth certificates, or certified copies of these documents from the issuing agency. Notarized copies of these documents will not be accepted.
Once completed, mail Form W-7 with the tax return to:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000