ITIN Application & Renewal
Apply for a new ITIN or renew an expired one with an IRS Certified Acceptance Agent (CAA): we prepare Form W-7, review your identity documents and certify them when IRS procedures allow.
What Is an ITIN and Who Needs One
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to people who have a U.S. federal tax purpose but are not eligible for a Social Security Number.
You may need an ITIN if you are a nonresident filing a U.S. tax return or claiming a tax treaty benefit, a resident alien without an SSN, or the spouse or dependent of a U.S. citizen or resident listed on a tax return.
Most of our ITIN clients are individuals who need a taxpayer identification number to meet their U.S. tax obligations, including nonresidents and foreign owners of U.S. companies.
An ITIN that has not been used on a federal tax return for three consecutive years expires on December 31 of the third year. An expired ITIN has to be renewed before it can be used on a return again.
ITIN Services Include
New ITIN Applications (Form W-7)
Preparation of Form W-7 together with the federal tax return or other documentation that establishes your U.S. tax purpose.
ITIN Renewals
Renewal of expired or expiring ITINs so the number can be used on your next federal tax return.
Document Review & Certification (CAA)
As a Certified Acceptance Agent, we review identity and foreign-status documents in person and certify them within the authority the IRS grants to CAAs, so in many cases your original passport does not have to be mailed to the IRS.
ITINs for Spouses & Dependents
Applications for a spouse or dependents listed on a U.S. tax return, prepared together with the return.
Nonresidents & Foreign Owners
ITIN support for nonresidents with U.S.-source income and for foreign owners of U.S. businesses, coordinated with their U.S. tax filings, including the annual Form 5472 filing for foreign-owned LLCs.
How the Process Works
- 1
Eligibility Review
We confirm that you need an ITIN rather than an SSN and identify the tax purpose that supports the application.
- 2
Documents
We tell you which identity and foreign-status documents are required and review them for the application.
- 3
Form W-7 and Tax Return
We prepare Form W-7 and, when required, the federal tax return that goes with it.
- 4
Submission to the IRS
We submit the application under IRS Acceptance Agent procedures and keep you informed until the IRS responds.
Timing and Fees
Processing time depends on the IRS. The IRS asks applicants to allow 7 weeks for notification of ITIN status, and 9 to 11 weeks during tax season (January 15 to April 30) or when applying from overseas.
ITIN services start at $150. Contact us for the fee for your situation.
ITIN Questions
Can I apply for an ITIN online?
No. The IRS accepts ITIN applications by mail or in person: at an IRS Taxpayer Assistance Center with ITIN services, at a VITA site with ITIN services, or through a Certifying Acceptance Agent or Acceptance Agent.
Why apply through a Certifying Acceptance Agent?
A Certifying Acceptance Agent (CAA) is authorized by the IRS to complete and review Form W-7, authenticate most supporting documents and return them to you at the end of the appointment, mail the application package and work with the IRS on any issues. A CAA cannot authenticate foreign military ID cards, or documents for dependents other than passports and birth certificates; those are mailed with the application.
What do I need to apply for an ITIN?
Form W-7, a U.S. federal tax return (Form 1040 or 1040-NR) unless an exception to the filing requirement applies, and supporting documents that prove your identity and foreign status. A valid passport is the only stand-alone document; without one, the IRS requires two documents, one of them with a photo. Documents must be originals or certified copies and must not be expired.
How do I renew an expired ITIN?
Complete Form W-7, check "Renew an existing ITIN", and submit it with your supporting documents. You need to renew only if the ITIN will be used on a U.S. federal tax return; an ITIN used only on information returns such as Form 1099 does not need renewal. Spouses and dependents renewing to be claimed for a tax benefit must be listed on an attached federal tax return.
How much does it cost to get an ITIN?
Applying in person at an IRS Taxpayer Assistance Center or a VITA site with ITIN services is free. Certifying Acceptance Agents and Acceptance Agents are fee-based. TaxWise Advisors' ITIN services start at $150.