Individual Taxpayer Identification Number ~ For the Low Income

An Individual Taxpayer Identification Number (ITIN) is a number you use to file an income tax return if you can't get a valid Social Security Number (SSN).

The ITIN is a nine digit number that starts with the number 9. It looks like an SSN. Example: (900-00-0000)

Why Should I File a Tax Return?

You might get a cash refund.
For many immigration applications, tax returns are important. By filing a tax return you help prove your income, that you have lived in the U.S., that you have “good moral character,” and whether you are married.
You are breaking the law if you owe taxes and do not file an income tax return.
You may need to show a tax return when you try to buy a house or get a loan.

How Can I Use an ITIN?

1. You can use your ITIN to file an income tax return.

2. You may use an ITIN to claim your spouse on the tax return.

3. You may use an ITIN to claim your children or other people that you support.

4. You may use an ITIN to claim the Child Tax Credit.

5. You can also use your ITIN to build a wage record with the Social Security Administration. Your ITIN will not make you eligible for Social Security benefits. But you can start a wage record so that later you may become eligible for Social Security benefits.

The ITIN is for taxes only. You put your ITIN on the tax return where the SSN goes.

An ITIN does not do the following:

• Allow you to claim the Earned Income Tax Credit;
• Allow you to claim Social Security or other public benefits (like food stamps, TANF, Medicaid);
• Give you the right to work in the U.S.;
• Change your immigration status.

Can I Use an ITIN to File a Joint Tax Return With My Spouse?

Yes. You and your spouse may use ITINs to file a joint income tax return if you are eligible.

Can I Use an ITIN to Claim Dependents?

Yes. You may use an ITIN to claim your children or other people that you support as dependents on your tax return.

If you have a question about who you can claim as a dependent, read T-TAP’s brochure titled “Dependent Exemptions. How To Claim a Dependent on Your Tax Return.”

How Do I Get an ITIN?

You apply for an ITIN by filling out Form W-7, attaching Form W-7 to an original tax return, and showing documents that prove foreign status and identity.

You can also get Form W-7 in Spanish. It is called Form W-7SP.

You can fill out Form W-7 for your child under age 14 and sign it if you are their parent or legal guardian.

To get an ITIN, you must show two things:

1. Foreign status. You can prove foreign status by a passport, birth certificate, foreign government driver's license, or any official document issued by a foreign government;

AND

2. Identity. You can prove identity through a picture identification issued by a government agency.

The documents must be originals, certified by the agency that issues them, or signed by a U.S. notary. Your documents must be current; they cannot be expired.

You must list your birth information, mailing address, and signature on the W-7 application.

You must put “n/a” on any blank line.

When Can I Apply for an ITIN?

You can apply for an ITIN at any time. You must attach an original tax return to your ITIN application.

Where Do I File the W-7 Application?

You can file a W-7 application with your local IRS walk-in office. If you take your W-7 application to the IRS walk-in office, the IRS agent will copy your original documents and return them to you.

You can file a W-7 application for your spouse or dependent. Your spouse or dependent does not have to be with you.

Texas IRS walk-in offices:

Austin: 825 E. Rundberg Lane, Suite H4
El Pas 700 E. San Antonio, Room C101
Harlingen: 2701 S. 77 Sunshine Strip
Corpus Christi: 555 N.Carancahua, Ste110
San Antoni 8626 Tesoro Dr.

You can also file your W-7 application by mailing it t

Internal Revenue Service
ITIN Unit
Post Office Box 447
Bensalem, PA 19020

If you mail your W-7 application, you must also mail certified copies of the documents proving foreign status and identity.

How Long Will it Take to Get an ITIN?

After filing your W-7 application, it takes six to eight weeks to get your ITIN. If you do not get your ITIN in six to eight weeks, you may call the IRS ITIN Unit at (215) 516-4846 .

The IRS may send you a letter requesting more information. You must answer the IRS letter within 45 days. If you do not answer within 45 days, the IRS may destroy your application. You might have to file another W-7 application.

Will the IRS Report Me to the Immigration and Naturalization Service (INS)?

The IRS cannot report you to the INS for getting an ITIN. But a court can make the IRS release information about you if you are in deportation proceedings or under suspicion for terrorist activities.

How Much Does an ITIN Cost?

An ITIN is free!

The IRS does not charge for giving you an ITIN. If an acceptance agent or tax preparer fills out the W-7 application, however, they may charge a fee.

If you need help filling out the W-7 application, you can call the Texas Taxpayer Assistance Project 1-888-988-9996 or go to your local IRS walk-in office.

What Do I do If I Later Receive a Valid SSN?

If you later get a valid SSN, you must notify the IRS of your new SSN. The IRS will join your ITIN records with your new SSN. You can file an amended return for the prior three years to claim the Earned Income Tax Credit.

NOTE: This information cannot take the place of advice from an attorney. Each case is different and requires individual advice. You should contact an attorney if you need representation on a tax matter or you have questions. Pursuant to Internal Revenue Service Circular 230, we are required to advise you that if there is any tax advice contained herein, it is not intended to be used, and cannot be used by the addressee or any taxpayer, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code.

The Texas Taxpayer Assistance Project is funded in part by a grant from the Internal Revenue Service.

Disclaimer

Admin Login