An ITIN, which stands for Individual Taxpayer Identification Number, is a tax processing number issued by the Internal Revenue Service (IRS) to people who need to file a tax return in the United States but are not eligible for a Social Security number (SSN).

Here’s a breakdown of key points about ITINs:

• Eligibility: ITINs are typically for nonresident and resident aliens, their dependents, and spouses who cannot get an SSN.
• Purpose: The main purpose of an ITIN is for tax filing purposes. It ensures people, regardless of immigration status, can comply with U.S. tax laws.
• Not a substitute for SSN: An ITIN does not grant work authorization, Social Security benefits, or qualify dependents for the Earned Income Tax Credit.

An ITIN is essential for various situations, including:

• Filing a U.S. federal income tax return
• Claiming tax treaty benefits
• Opening a bank account
• Establishing credit history

To apply for an ITIN, you’ll need a few documents to submit along with the IRS Form W-7, Application for IRS Individual Taxpayer Identification Number. Here’s a breakdown of the required documents:

1. Valid Identification Document: You’ll need at least one document proving your identity. This document must be current and include your photo, name, date of birth, and expiration date (if applicable). A passport is the only document that can fulfill both identity and foreign status requirements on its own.

Here are other acceptable options (you can choose one):

• National identification card (must meet the criteria above)
• U.S. driver’s license
• Foreign driver’s license
• U.S. state identification card
• Foreign voter’s registration card
• U.S. military identification card
• Foreign military identification card

2. Proof of Foreign Status Document (unless using a passport): If you’re not using a passport as your identification document, you’ll need another document proving your foreign status. Here are some acceptable options (you can choose one):

• Visa
• U.S. Citizenship and Immigration Services (USCIS) photo identification
• Birth certificate (for dependents under 18 years old)
• Foreign birth certificate (if not a dependent)

3. Additional Documents for Dependents:

For dependents applying for an ITIN, there may be additional requirements depending on their age and situation. Here are some potential requirements:

• Proof of residency in the United States (unless they are a Canadian or Mexican national and their spouse has a valid ITIN or SSN) for dependents over 18 (or 14 if not a student). This can be a U.S. school record, medical record, or state ID card showing a U.S. address.
• Birth certificate (required for dependents under 18 unless a passport is submitted that shows a U.S. entry date).
• Medical records (dependents only – under 6)
• School records (dependents only – under 14, under 18 if a student)

Yes, Paisano Tax can help you renew your ITIN. For more information, please contact us.