So You Need an ITIN?
Do bear in mind that we charge for assisting with the application. No one can guarantee that the application would be approved as the rules are very strict. Once our team signs off the documents, YOU are responsible for their correct submission as per the instructions provided
What is an ITIN?
Individual Taxpayer Identification Number (ITIN) is a tax processing number
issued by the Internal Revenue Service. It is a nine-digit number that always
begins with the number 9 and has a range of 70-88 in the fourth and fifth
digit. Effective the range was extended to include
900-70-0000 through 999-88-9999, 900-90-0000 through 999-92-9999 and
900-94-0000 through 999-99-9999. 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).
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.
Individuals must have a filing requirement and
file a valid federal income tax return to receive an ITIN, unless they meet an
Who needs one?
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
alien 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
A dependent or
spouse of a U.S. citizen/resident alien
A dependent or
spouse of a nonresident alien visa holder
How do you get an ITIN?
Identification Number (PDF).
foreign/alien status and true identity for each individual. You may either mail the documentation, along
with the Form W-7, to the address shown in the Form W-7 Instructions, present
it at IRS walk-in offices, or process your application through an Acceptance
Agent authorized by the IRS.
Acceptance Agents are entities (colleges, financial
institutions, accounting firms, etc.) who are authorized by the IRS to assist
applicants in obtaining ITINs. They
review the applicant's documentation and forward the completed Form W-7 to IRS
With an office in Singapore, our firm is an Acceptance Agent.
Our Firm's Standard Operating Procedures
Introduction - In an effort to assign a valid reporting number to
all nonresident aliens who may be subject to United States tax laws but not
eligible for a social security number, the Internal Revenue Service (IRS) has
developed a process to issue an "Individual Taxpayer identification
Number" (ITIN) to such individuals. To assist the IRS in obtaining
the documentation required to assign an ITIN, our firm has been designated as a
"Certified Acceptance Agent."
Purpose - The purpose of these Standard Operating Procedures
is to set forth the functions and activities required of a Certified Acceptance
Agent. As indicated in this documentation, the role of a Certified
Acceptance Agent is fulfilled by assisting an individual in completing the
necessary documentation and submitting, in a manner prescribed by the IRS, a
Form W-7 to the IRS on behalf of the individual with supporting documentation.
o Applicant – An
applicant refers to the foreign individual applying for an ITIN.
o Certifying Acceptance
Agent – A Certifying Acceptance Agent is an organization and/or entity
authorized by the Internal Revenue Service to act on behalf of a foreign
individual with respect to those persons who need to obtain an Individual
Taxpayer Identification Number. Our firm is a Certifying Acceptance Agent.
o Documentary Evidence –
Documentary Evidence refers to documents that prove both the identity and
immigration status of the foreign individual. The foreign individual’s
Passport and I-94 are considered documentary evidence.
o Foreign Individual – A
foreign individual is an individual who is not a citizen or a legal permanent
resident (green card holder) of the United States.
o IRS – Internal Revenue
o ITIN – Individual
Taxpayer Identification Number.
o Properly Certified
Copy – A Properly Certified Copy refers to documentary evidence properly
certified to be true and complete copies of the original document. In the
case of a document issued by a person in a foreign country, the certification
is proper only if it is certified by the agency that issued the document, by an
embassy or consulate office of that country, by a United States embassy or
consulate office or by a United States Notary Public. Properly
Certified Copy also refers to documents notarized by a Notary Public who is
commissioned in the United States and who is acting within his or her legal
authority with respect to the notarization.
o Responsible Party –
Derren Joseph is the designated RP for our firm
o SOP – Standard
o SSN – Social Security
General Procedure –
o Applicant contacts
Derren Joseph, as the Responsible Party, and an appointment is made
o Responsible Party
emails the applicant with a list of acceptable documentation to bring with them
o At the appointment,
Responsible Party assists applicant in the completion of the ITIN application
o At the beginning of
the application process for an ITIN, the Responsible Party informs the applicant
The ITIN cannot be used to claim the earned income tax credit under
section 32 of the Internal Revenue Code;
The possession of an ITIN does not change the applicant’s immigration
status or entitle the applicant to legal employment in the United States;
The ITIN does not take the place of a SSN or qualify the applicant for
Social Security Benefits;
The applicant may become eligible for a SSN and the circumstances under
which this may be the case;
If the applicant may be eligible for a SSN at a later date, the ITIN can
no longer be used and the applicant must apply for a SSN from the Social
The Responsible Party must fully explain the application process to the
applicant, the information required by the form and instructions, the role of
the Certifying Acceptance Agent, the fact that the form is signed under
penalties of perjury, and the consequences of making false statements or
providing incorrect or false documentation.
o Both the Responsible
Party and the applicant sign the Form W-7 and includes the original or
properly certified copies of the documentary evidence.
The Responsible Party must obtain the necessary information from the
applicant either during an interview or in another way that is convenient to
the applicant and reasonable for the Responsible Party.
During the interview with the applicant, the Responsible Party must
review the application for accuracy and review the documentary evidence to
ascertain its authenticity as an original or as a properly certified copy of an
original and to determine that the original or copy has not been altered.
The Responsible Party will only accept originals or copies thereof which
are properly certified to be true and complete copies of the original document.
In the case of a document issued by a person in a foreign country, the
certification is proper only if it is certified by the agency that issued the
document, by an embassy or consulate office of that country, by a United States
embassy or consulate office or by a United States Notary Public. They will also
accept documents notarized by a Notary Public who is commissioned in the United
States and who is acting within his or her legal authority with respect to the
The Responsible Party must include the interview proceedings with the
applicant, in an interview file.
o Responsible Party
completes and signs the Form W-7 (COA) Certificate of Accuracy
o Responsible Party
ensures that all supporting documents are electronically copied and stored in
the client folder
o The applicant is responsible for couriering the completed application. It goes to –
For courier or private delivery service (e.g., FedEx, UPS, DHL), use the following address:
Internal Revenue Service
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy
Austin, TX 78741-0000
o Upon receipt of Form
9844 (showing the ITIN), email applicant notification of receipt of ITIN, file
in applicants file
Completion of W-7 Forms
o All information should
be provided as completely as possible by applicant.
o IRS documentation
codes must be inserted in the shaded box entitled 'FOR IRS USE ONLY' on Form
W-7. The codes identify the documentary evidence listed on the certification to
be attached to Form W-7.
o In the Acceptance
Agent Section, Responsible Party should complete all information in this
section using his/her name and title. Only a Responsible Party may sign this
o Our firm's Employer
Identification Number (EIN) must be included in the EIN box in the 'Acceptance
Agent' section of the form.
Form W-7 (COA) Certification - Form W-7 (COA) must be
attached to each W-7 application. This certification documents supporting
document, identity and foreign status reviewed by the Responsible Party and
that the information appears accurate and complete.
o The Responsible Party must obtain for review
the documentary evidence in support on an ITIN applicant's claim of alien
status and identity.
o Acceptable documents are: - 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.
· A copy of an
UNEXPIRED passport is the only document that is accepted for both identity and
· If you do not have a
passport, you must provide a combination of current documents that contain
expiration dates - we accept documents issued within 12 months of the
application if no expiration date is normally available. The documents must
also show your name and photograph, and support your claim of foreign
· IRS will accept
copies of a combination (two or more) of the following documents, in lieu of a
· National identification
card (must show photo, name, current address, date of birth, and expiration
· U.S. driver's
· Civil birth
certificate (required for dependents under 18 years old)
· Foreign driver's
· U.S. state
· Foreign voter's
· U.S. military
· Foreign military
· U.S. Citizenship and
Immigration Services (USCIS) photo identification
· Medical records
(dependents - under 14, under 18 if a student)
· School records
(dependents - under 14, under age 18 if a student)
Please note the following extract from the Form W7 instructions. It shows which supporting documents are needed -