If you are a foreign preparer who is unable to get a U.S. The paper application will take 4-6 weeks to process. If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund. If all your authentication information matches, you may be issued the same number. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If you do not have a PTIN, you must get one by using the new IRS sign-up system. citizen or resident.) PTINīeginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. ( NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.įorm W-7A, Application for Taxpayer Identification Number for Pending U.S. Publication 1915, Understanding Your Individual Taxpayer Identification Number PDFĪn Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. Effective immediately, each ITIN applicant must now: NOTE: You cannot claim the earned income credit using an ITIN.įoreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos is available for use by Spanish speakers.Īcceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs.

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. The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number. You can use the IRS’s Interactive Tax Assistant tool to help determine if you should file an application to receive an Individual Taxpayer Identification Number (ITIN). It is a 9-digit number, beginning with the number '9', formatted like an SSN (NNN-NN-NNNN). ITINĪn ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN).

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR PDF. Refer to Employer ID Numbers for more information. Income Tax Return for Estates and Trusts. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. EINĪn Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. For more information please see the Social Security Administration website.įorm SS-5 is also available by calling 80 or visiting your local Social Security office. You will need to complete Form SS-5, Application for a Social Security Card PDF. You also must submit evidence of your identity, age, and U.S. Exemption for effectively connected income.Tax treaty benefits (other than for income from marketable securities).For example a number must be furnished:Ī TIN must be on a withholding certificate if the beneficial owner is claiming any of the following: Preparer Taxpayer Identification Number ' PTIN'Ī TIN must be furnished on returns, statements, and other tax related documents.Taxpayer Identification Number for Pending U.S.Individual Taxpayer Identification Number ' ITIN'.A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.

It is issued either by the Social Security Administration (SSA) or by the IRS. A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws.

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