April 28, 2015

ITIN Frequently Asked Questions

What documents are acceptable as proof of identity and foreign status?

The IRS has streamlined the number of documents the agency will accept as proof of identity to obtain an ITIN. There are now 13 acceptable documents.

An original passport is the only
document that is accepted for both identity and foreign status. If you do
not have a passport, you must provide a combination of current documents
that contain expiration dates, show your name and photograph, and support your claim of foreign status.

The IRS will accept a combination (two or more) of the following documents, in lieu of a passport:

  • National identification card (must show photo, name, current address, date of birth, and expiration date)
  • U.S. driver’s license
  • Civil birth certificate
  • Foreign driver’s license
  • U.S. state identification card
  • Foreign voter’s registration card
  • U.S. military identification card
  • Foreign military identification card
  • Visa
  • U.S. Citizenship and Immigration Services (USCIS) photo identification
  • Medical records (dependents only)
  • School records (dependents and/or students
    only)

 

Supporting Documentation
Can be used to establish:
Foreign status
Identity
   Passport (the only stand-alone document)
X
X

   U.S. Citizenship and Immigration Services (USCIS)photo identification

X
X
   Visa issued by U.S. Department of State
X
X
   U.S. driver’s license
X
   U.S. military identification card
X
   Foreign driver’s license
X
   Foreign military identification card
X
X
   National identification card (must be current and contain name, photograph, address, date of birth and expiration date)
X
X
   U.S. state identification card
X
   Foreign voter’s registration card
X
X
   Civil birth certificate
X*
X
   Medical records (valid only for dependents under age 14 (under age 18 if a student))
X*
X
   School records (valid only for dependents under age 14 (under age 18 if student))
X*
X
   *Can be used to establish foreign status only if they are foreign documents.

 

 Frequently Asked Questions ITIN
Q. Individual Taxpayer Identification Number or ITIN – What is It?

A. An ITIN refers to Individual Taxpayer Identification Number. These ITINs are often used by non-resident aliens and resident who are not qualified to get a Social Security number and required to file taxes like U.S. tax return.

Q. What is the task of a Certifying Acceptance Agent?

A. A CAA or Certifying Acceptance Agent assists foreign individuals and aliens acquire an ITIN from the Internal Revenue Service. This person is authorized by the IRS to examine documentation, complete a certificate of accuracy and submit it to the IRS to be processed.

Q. Do I Need an Individual Taxpayer Identification Number?

A. If you do not qualify for an SSN or if you are a foreign individual and you have tax filing or reporting requirements, you need this ITIN.

Q. Can I use my ITIN to claim generated income tax?

A. No. Based on Section 32 of the Internal Revenue Code, you cannot claim generated income tax credit.

Q. Does an ITIN alter my immigration status?

A. No. An ITIN does not alter your immigration status. It is doesn’t give you legal employment in the United States.

Q. Is an ITIN and SSN the same?

A. No. ITIN and SSH are not the same. An ITIN does not give you Social Security benefits and earned income tax credit. It also cannot be utilized as identification or for work purposes.

Q. If I am eligible for a SSN, can I use my ITIN?

A. No. If you are qualified for a SSN, you must apply for it with the Social Security Administration. Thus, you cannot use the ITIN.

Q. Do I have to run payroll if I have an S Corp?

A. Yes. One of the main conditions to become an S Corp is that it must run a reasonable amount of compensation to its owners.

Q. How do I apply for an ITIN?

A. Complete the NTA Investor Organizer, upload a clean and clear copy of your passport to your secure client portal and submit payment to NTA.

Q. Do I have to come into the office to apply for ITIN?

A. No. We can complete the process through emails and our secure client portal.

Q. What can I use to give proof of foreign status and identity?

A. We will accept a clean and clear copy of your unexpired original passport.

Q. When should I apply?

A. You can apply for an ITIN anytime this year.

Q. How long before I receive my ITIN?

A. The standard time to receive an ITIN is about six to eight weeks.