Apply For Your ITIN
Proudly, Rosillo & Associates, PA is one of the few Certified Public Accounting office in Miami and Downton Doral that are IRS Certified Acceptance Agents (CAA) which grants us the ability to apply and acquire Individual Taxpayer Identification Numbers for Foreigners and Resident Aliens.
Common ITIN Questions
- What is an Individual Taxpayer Identification Number (ITIN)?
- Who is eligible for an Individual Taxpayer Identification Number (ITIN)?
- What is the process to apply for an ITIN?
- What documents are acceptable as proof of identity and foreign status?
- What documents are acceptable as proof of identity and foreign status for dependents without an entry date on passport?
What is an Individual Taxpayer Identification Number (ITIN)?
An ITIN is a tax processing number issued by the IRS to certain resident and nonresident aliens, their spouses, or dependents. It is available to persons required to have a taxpayer identification number for federal tax purposes but who do not have, and are not eligible to obtain a Social Security Number (SSN).
If you are unsure about your eligibility for an SSN, refer to the Social Security Administration web site at www.ssa.gov for additional information. Remember, an individual who is eligible for a SSN is not eligible for an ITIN.
An ITIN establishes a personal federal tax account with Internal Revenue Service and it sets up a Credit Reporting account with the U.S. Credit Bureaus to start your U.S. credit history.
Who is eligible for an Individual Taxpayer Identification Number (ITIN)?
An ITIN is for certain resident and nonresident aliens, their spouses, or dependents who are cannot get a Social Security Number.
As an ITIN Acceptance Agent, we are responsible for determining if a foreigner is eligible for an SSN before completing Form W-7 and processing their application for an ITIN.
Once we establish that you need an ITIN, you will begin the process of completing Form W-7.
What is the process to apply for an ITIN?
Once you establish that you need an ITIN, you will begin the process of completing Form W-7. We will need to know any information about U.S. Income generated to begin the process. In some cases a U.S. tax return, may need to be filed with your ITIN Application, Form W-7.
Next, we need to determine “tax status.” While they may be a “nonresident alien” for non-IRS purposes, they may be a “resident alien” for tax purposes. We help you to determine which status by using the formula the IRS has established.
VERY IMPORTANT: Your identity needs to be verified or your Form W-7 will be REJECTED. Either mail us a “Certified Copy” from your foreign governmental office or mail us your original passport. (You can deliver your passport in person, to the same office address). Notary, Apostille or non-government certification will NOT be accepted. This type of verification will be REJECTED.
After that we submit your paperwork. Once we receive your approval, the next step is for you to go to the Social Security office to take your pictures, and then your ITIN comes int he mail.
What documents are acceptable as proof of identity and foreign status?
There are 13 acceptable documents. Each document must be current and contain an expiration date. IRS will accept documents issued within 12 months of the application if no expiration date is normally available. Documents must also show your name and photograph, and support your claim of foreign status. Below is the list of the only acceptable documents:
- Passport (stand-alone document) *
- National identification card (must show photo, name, current address, date of birth, and expiration date)
- U.S. driver’s license
- Civil birth certificate (required for dependents under 18 years of age)
- 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 – under 6)
- School records (dependents only – under 14, under 18 if a student)
* A passport is the only document that proves both identity and foreign status. For dependents, the passport must have a date of entry to be a stand-alone document, unless the dependent is from Military Overseas. If a passport is submitted, a combination of two or more documents must be submitted to meet the document requirements.
What documents are acceptable as proof of identity and foreign status for dependents without an entry date on passport?
The passport is no longer accepted as a stand-alone identification document for dependents if the passport does not have a date of entry, unless the dependent is Military Overseas. Applicants will be required to submit (along with the passport) either:
- U.S. medical records for dependents under age 6, or
- U.S. school records for dependents under age 18
- U.S. school records for dependents age 18 and over or
- Rental Statement listing the Applicant’s Name and U.S. Address or
- Utility Bill listing the Applicant’s Name and U.S. Address or
- Bank Statement with Applicant’s Name and U.S. Address
Supporting Identification Documentation must be:
- Original, or
- Certified copies from the issuing agency
Note: Certified copies from the issuing agency are not the same as Notarized documents. Notarized documents are not accepted.
Only Original Signatures are Accepted
Electronic, Digital or Colored Copies of signatures will be rejected by IRS and will cause delays the process.