Individual Taxpayer Identifaction Number (ITIN)

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Are you looking for an IRS Individual Taxpayer Identification Number (ITIN) acceptance agent? If so, you have come to the right place. As an IRS ITIN acceptance agent, we are registered to process W-7 forms. As an IRS acceptance we are  authorized to assist individuals and other foreign persons who do not qualify for a Social Security Number but who still need a Taxpayer Identification Number (TIN) to process a Form 1040 and other tax schedules. The Acceptance Agent facilitates the application process by reviewing the necessary documents and forwarding the completed forms to IRS

What is an ITIN?

The ITIN is the Individual Taxpayer Identification Number issued by the Internal Revenue Service (IRS). IRS issues ITINs 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 (SSA). Below is a few facts on ITIN:

·         {C}{C}{C} ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.

·         {C}{C}{C} Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

·         {C}{C}{C} ITINs are used for federal tax reporting only, and are not intended to serve any other purpose.

·         {C}{C}{C} ITINs are NOT for work purposes.  ITIN does not serve to grant the right to work in the US.

·         {C}{C}{C} ITINs does NOT provide eligibility for Social Security benefits or the Earned Income Tax Credit.

Who needs an ITIN?

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Other examples of individuals who need ITINs include:

   • A nonresident alien (1040NR) required to file a U.S. tax return

   • A U.S. resident alien (based on days present in the United States) filing a U.S. tax return (i.e., 1040)

   • A dependent or spouse of a U.S. citizen/resident alien

   • A dependent or spouse of a nonresident alien visa holder

At Gamarra, CPA, we aid clients in applying for ITIN. If you need to apply for an ITIN, please call us at 415-738-8331.

Question: I am a foreigner with income in the US, do I need to file?

Answer: In most cases, a foreigner will need to apply for the Individual Taxpayer Identification Number (ITIN). ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. You must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

ITINs are for federal tax reporting only, and are not intended to serve as work permits or any other uses. The IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to process tax returns for those not eligible for Social Security Numbers (SSNs).

Question: I have dependents in Mexico or Canada and what must I do to claim them on my tax returns?

Answer: You will need to obtain an Individual Taxpayer Identification Number (ITIN) for each person you can legally claim on your tax returns. If you support your dependents and meet the other tests for claiming your dependent, then consider calling us to aid you with fling for an ITIN. Bear in mind that an ITIN can be used for bank purposes as well. If you have any questions regarding the ITIN process, feel free to call us at 415-738-8331.

R-2018-137, June 14, 2018

WASHINGTON — With more than 2 million Individual Taxpayer Identification Numbers (ITINs) set to expire at the end of 2018, the Internal Revenue Service today urged affected taxpayers to submit their renewal applications soon to beat the rush and avoid refund delays next year.

In the third year of the renewal program, the IRS has increased staffing to handle the anticipated influx of W-7 applications for renewal. This third wave of expiring ITINs is expected to affect as many as 2.7 million taxpayers. To help taxpayers, the renewal process for 2019 is beginning earlier than last year.

“Even though the April tax deadline has passed, the IRS encourages people affected by these ITIN changes to take steps as soon as possible to prepare for next year’s tax returns,” said Acting IRS Commissioner David Kautter. “Acting now to renew ITIN numbers will help taxpayers avoid delays that could affect their tax filing and refunds in 2019. The IRS appreciates the help from partner groups across the nation sharing this information with those with expiring ITIN numbers.”

Under the Protecting Americans from Tax Hikes (PATH) Act, ITINs that have not been used on a federal tax return at least once in the last three consecutive years will expire Dec. 31, 2018. In addition, ITINs with middle digits 73, 74, 75, 76, 77, 81 or 82 will also expire at the end of the year. These affected taxpayers who expect to file a tax return in 2019 must submit a renewal application as soon as possible.