Located in Canoga Park, CA
Call/Text/Fax: 818-346-7500
Individual Taxpayer Identification Number
ITIN-Related FAQs
What Is an ITIN? Do I Need an ITIN?
An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the United States Internal Revenue Service (IRS) to any person (and their spouse and/or children) who earns money in the United States but is not U.S. Citizen and is not eligible for a Social Security Number.
You need an ITIN for yourself (and for your spouse and children) if you earn money in the U.S. and are required to file a U.S. Tax Return but you are not a U.S. Citizen, or you are not eligible for a U.S. Social Security Number, whether you live in the U.S. or not.
Examples of Those Who Need an ITIN
- Any non-U.S. Citizen spouse and/or child of a U.S. Citizen living in the U.S
- Any non-U.S. Citizen spouse and/or child of a non-U.S. Citizen living in the U.S
- Any non-U.S. Citizen who does not live in the U.S. and is claiming a tax treaty benefit
- Any non-U.S. Citizen student, professor, or researcher who does not live in the U.S. but is filing a U.S. Tax Return or claiming an exception
- Any spouse and/or child of a non-U.S. Citizen who does not live in the U.S. but holds a U.S. Visa who is required to file a U.S. tax return
- Any non-U.S. Citizen partners of a U.S. or foreign partnership that invests or owns assets that earn money in the U.S
- Any non-U.S. Citizen with an interest-bearing bank deposit account which is attached to their U.S. trade or business
- Any non-U.S. Citizen who lives in the U.S. and holds an interest-bearing bank deposit account that generates income
- Any non-U.S. Citizen, whether they live in the U.S. or not. who receives distributions of income from a U.S. company such as pensions, annuities, royalties, dividends, etc
How Do I Apply for an ITIN?
A person who needs an ITIN applies for it usually at the time of filing a valid U.S. Federal Income Tax Return. Any person (and their spouse and/or children) who earns money in the United States but is not U.S. Citizen and is not eligible for a Social Security Number must complete and submit Form W-7 (Application for IRS Individual Taxpayer Identification Number).
This form is sent along with supporting documents to prove your identity and foreign status to the IRS when you file a valid U.S. Federal Income Tax Return (unless exceptions apply). You can apply for it yourself or you can get help from a Certifying Acceptance Agent (CAA).
Can a Certifying Acceptance Agent (CAA) Make It Easier to Get My ITIN?
Yes!
A Certifying Acceptance Agent (CAA) is authorized by the IRS to help non-U.S. Citizens apply for ITINs correctly. In addition, a CAA is authorized to certify they have reviewed and accepted your original supporting documents, so you don't need to send away your original passport and documents to the IRS.
And as of September 7, 2016, Certifying Acceptance Agents (CAA) can also certify identification documents for ITIN applications for children. From January 2013 until September 2016, CAAs were not able to certify children's identification documents (passports, birth certificates, etc.) and original documents were required to be mailed to the IRS. However, now this limitation has been lifted and CAAs can certify identification documents for all individuals, including children.
What Documents Are Required to Apply for an ITIN?
A Passport is the only stand-alone document that proves both identity and foreign status. However, beginning October 1, 2016, the IRS will no longer accept passports that do not have a date of entry into the U.S. as a stand-alone identification document for dependents from countries other than Canada or Mexico or dependents of military members overseas. Affected applicants will now be required to submit either U.S. medical records for dependents under age 6 or U.S. school records for dependents under age 18, along with the passport. Dependents aged 18 and over can submit a rental or bank statement or a utility bill listing the applicant's name and U.S. address, along with their passport.
If a passport is not provided, then a combination of other current documents (that show a name and photograph and contain expiration dates to support the claim of current foreign status) must be provided.
At least one document submitted must contain a recent photograph (unless the dependent is under the age of 14 or is a student under the age of 18). If you do not submit a passport, then at least one document must prove Foreign Status
and at least one document must prove Identity.
| Supporting Documentation | Foreign Status | Identity |
|---|---|---|
| Passport (the only stand-alone document). This is the best document to use and it proves both foreign status and identity. | X | X |
| U.S. Citizenship and Immigration Services (USCIS) photo identification | X | X |
| Visa issued by U.S. Department of State | X | X |
| Foreign driver's license | X | |
| Foreign military identification card | X | X |
*Can be used to establish foreign status only if they are foreign documents.
Note: If a passport is not submitted for a child, original documentation for a child MUST also include a Civil Birth Certificate.
Can I Apply for an ITIN Myself?
You can fill out the application yourself without help and you will need to mail your ORIGINAL
supporting documents that prove your identity and your foreign status (or certified
copies by the agency who issued it) to the IRS.
Please note: a notarized copy is not a certified copy.
If you mail your passport or other original documents to the IRS, they are usually returned to you by mail within 4 to 8 weeks, although there is a risk of losing your original documents in the mail.
How Long Is an ITIN Valid for?
As of June 30, 2014, if you file your tax return using your ITIN at least 1 (one) time
during the last 3 (three) years, your ITIN will not expire. However, if you have an ITIN that was not used on any tax returns for 3 (three) consecutive years, it will automatically expire, and you would need to re-apply for a new ITIN. This new rule applies to all ITINs issued after January 1, 2013. The IRS will begin deactivating ITINs starting October 1, 2016. ITINs issued before 2013 will begin expiring this year (2016). The first ITINs that will expire are those with middle digits of 78 and 79 (i.e. 9XX-78-XXXX). The renewal period for these ITINs begins October 1, 2016. Renewal period for all other ITINs issued before 2013 that do not have middle digits 78 and 79 will be announced at a future date. The renewal process is almost the same as original application for an ITIN, however, a tax return is not required to be submitted during renewal process. All other documents proving foreign status and identity, whether original or certified by CAAs, must be submitted with the renewal application.
How Long Does It Take to Receive an ITIN?
The average time to receive an ITIN filed by a CAA is approximately 3-4 weeks. Applications mailed during high processing times (January 15 through April 30) or from abroad may take 8-10 weeks, so be sure to apply well before the U.S. Tax Return deadline of April 15.
Certifying Acceptance Agents at Smart Decision can help you correctly prepare ITIN application and certify your documents, so you don't lose possession of your passport or other original identity documentation. We review your originals, make the necessary authorized copies and return your documents to you immediately.
As Certifying Acceptance Agents, we can have face-to-face or video electronic conference (Skype – Need ITIN) with all primary and secondary applicants. Please note, you must mail us your original passport or other identification documents prior to Skype conference, and we will return it to you immediately after Skype conference. Please submit prepaid envelope to send your documents back.
What Is the Process?
Here are the steps, in general:
1. The process starts with a valid tax return for a prior year, the current tax year or an amended return.
2. A Form W-7 is prepared and supporting documents provided to the CAA. The CAA has specific procedures for reviewing and verifying the authenticity of the documents.
3. Next, there is an in-person visit or a video conference with everyone present. This includes spouses and children, as well as the primary taxpayer on the tax return.
4. If the documents, application and tax return are valid, the CAA will prepare a packet that is submitted by the CAA to the IRS unit that processes applications for ITIN’s. The packet will consist of the tax return, Forms W-7, copies or originals of documents as required by IRS regulations and the CAA’s Certificate of Accuracy.
5. Once the ITIN Unit receives the packet it is logged into the IRS tracking system. Applications are then sorted and placed into a queue for an IRS employee to review the application and documents.
6. If the application and supporting documents are accepted by the IRS, an ITIN letter is issued with the ITIN number. If the IRS doesn’t accept the application, the application is either put into suspense pending the taxpayer providing additional information to the IRS or it is rejected.
7. If an ITIN is issued, the tax return is then forwarded to another IRS department responsible for processing tax returns.
8. If the application is suspended, the IRS sends a letter to you and to the CAA requesting additional information. There is a deadline to respond. If the deadline is not met, the ITIN application is rejected and the tax return, with adjustments made by the IRS, is forwarded for processing.
9. If the application is rejected, the IRS sends a rejection notice to you and to the CAA. The tax return is forwarded for processing with the IRS making automatic adjustments to the tax return provided the ITIN application was for a spouse or dependent. The tax return is not processed if the ITIN was for the primary taxpayer.
10. The CAA is a facilitator between the IRS and the client.
11. The CAA works to submit proper ITIN applications to enable the IRS and the taxpayer to get through the process with less risk of processing issues.
Our Fees
The fee for the form W-7 is $35 and $45 per applicant for CAA services if you decide to submit original documentation or certified copies of the documentation from the issuing agency to the IRS.
The fee for the form W-7 is $35 and $100 per applicant for CAA services (W-7 (COA) to be prepared). CAA will verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents and will return the documentation immediately after reviewing its authenticity.
We charge $25 if you prepared your Income Tax Return outside of our office and want us to submit it with the form W-7.
Income Tax preparation fee is not included in the above amounts.
We give you $20 off when we prepare Income Tax Return for you.
We give you 10% off if we need to prepare two W-7 forms or more.
The cost for Priority Mail Services varies between $6.65 and $29.45
Please call us at 818.346.7550, send us an e-mail at info@yoursmartdecision.com
or Skype us at Need ITIN.
You might not always have the time to come in and see us. Let us come to you with our mobile services.
818-346-7500
"Leading group helped us resolve our huge payroll tax debt by setting us on an affordable payment arrangement with the IRS and minimized our penalties." - Tony B.