Getting an ITIN the Easy Way: Certified Acceptance Agent

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Getting an ITIN the Easy Way: Certified Acceptance Agent

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An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who are not eligible to obtain a Social Security number (SSN) from the Social Security Administration. This includes non-United States citizens and individuals who have not been admitted by the United States for permanent residence or received authorization for employment.

To obtain an ITIN, individuals must follow a specific application process, which includes filling out the necessary application forms for themselves and their dependents, adhering to regulations, and understanding the potential consequences linked to the ITIN application process.

The IRS issues ITINs to help individuals comply with the U.S. tax laws and to provide a means to efficiently process and account for tax returns and payments. ITINs are issued to both resident and nonresident aliens, regardless of immigration status.

ITINs do not serve any purpose other than federal tax reporting. An ITIN does not indicate entitlement to social security benefits. It also does not change immigration status or provide the right to work in the United States.

Why Get an Individual Taxpayer Identification Number?

International travelers may need an ITIN in some cases

Various situations exist where someone is not eligible to obtain a Social Security number but nevertheless is required to furnish a federal tax identification number or file a federal tax return. It is these situations which trigger the need for an ITIN.

Here are examples of situations where an ITIN is needed:

  • A nonresident alien individual claiming reduced withholding under an applicable income tax treaty.
  • A nonresident alien individual not eligible for an SSN who is required to file a U.S. federal tax return, or who is filing a U.S. federal tax return only to claim a refund.
  • A nonresident alien individual not eligible for an SSN who elects to file a joint U.S. federal tax return with a spouse who is a U.S. citizen or resident alien.
  • A U.S. resident alien who files a U.S. federal tax return but who isn’t eligible for an SSN.
  • A nonresident looking to get a tax refund from the IRS.

How To Get an ITIN?

The applicant completes and mails Form W-7 to the IRS in order to apply for an ITIN.

Documentation must be mailed to the IRS along with Form W-7 to establish identity and foreign status.  This includes an original or certified copy of a passport or a combination of other specified documents.  To qualify as a certified copy, the document must be from the original agency that issued the document and contains an official stamped seal from the agency. Notarized copies will not be accepted.  All documents mailed to the IRS with Form W-7 must be current (not expired).

Unless certain exceptions apply, a completed US federal income tax return must also be mailed to the IRS with Form W-7.

How Long Does It Take To Get an ITIN?

The IRS responds to ITIN applications in about 7 weeks. Processing time increases to 9-11 weeks for applications submitted during peak processing periods (January 15 through April 30) or for those filing from overseas.

Getting an ITIN In Person

If an ITIN applicant does not want to mail their passport and other documents to the IRS and wait 60 days or more for their documents to be returned, then the applicant may go to a designated IRS Taxpayer Assistance Centers. These centers are located in major cities throughout the United States, including Atlanta and Chicago.

The staff at the IRS Taxpayer Assistance Centers will verify passports and other documents and return them to the applicant immediately. Service at the centers is by appointment only.

The in-person procedure is not available to applicants who do not live near a center or who are not in the United States.

How to Get an ITIN through a Certified Acceptance Agent

A Certified Acceptance Agent (also called a Certifying Acceptance Agent) provides a processing alternative for ITIN applicants. These agents are available to assist individuals with the ITIN application process and managing related tax documents.

A Certified Acceptance Agent (CAA) is able to verify passports and other documents and prepare and submit Form W-7 on behalf of the ITIN applicant. Certifying acceptance agents assist individuals with the ITIN application process, including latest IRS requirements. Certified Acceptance Agents can be found in cities around the world.

ITIN Application Service

Atlanta tax CPA

Our firm, Massey and Company CPA, provides a unique ITIN Application Service. Because we are a tax CPA firm with a Certifying Acceptance Agent on staff, we are able to do the following for our clients in countries around the world:

  1. Prepare the ITIN application
  2. Review passports and other certified documents for authenticity
  3. Return the documents immediately to the applicant
  4. Prepare the US tax return to submit with the ITIN application
  5. Submit the ITIN application to the IRS

 

In our experience, this is the most efficient and cost effective solution for most ITIN applicants. And it avoids the problem of mailing valuable documents to the government and having them out of the applicant’s possession for months at a time.

ITIN Expiration

An ITIN does expire and therefore periodic renewal is required, including a renewal application.

An ITIN will automatically expire if it has not been used on a tax return for three consecutive years.

In addition, ITINs issued before 2013 expire on a rolling schedule.  This schedule is publicized by the IRS.

You will need to renew your ITIN if you are approaching the ITIN expiration date, or your ITIN has already expired.  Renewals take approximately three months to process.  Call our CPA firm at 678-235-5460 (Atlanta) or 773-828-0551 (Chicago) for assistance with ITIN expiration questions and filing requirements, as well as for ITIN renewals.

 

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For additional information on ITINs, check out our article on Nonresident Alien vs Resident Alien.

We also have an article on Immigration and Taxes that you may find useful.

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Call us at 678-235-5460 (Atlanta) or 773-828-0551 (Chicago) to discuss your ITIN situation in more detail.

Or email me directly at gary.massey@masseyandcompanycpa.com.

Massey and Company CPA is a boutique tax and accounting firm serving individuals and small businesses in Atlanta, Chicago and throughout the country. Our services include tax return preparation, tax planning for businesses and individuals, IRS tax problem resolution, IRS and state audit defense, sales tax, and small business accounting and bookkeeping.

Massey and Company CPA

Based in Atlanta and Chicago, Massey and Company CPA specializes in tax and accounting matters of small businesses, entrepreneurs, and their families.
 
We do everything related to tax return preparation and tax planning, as well as accounting and bookkeeping for small businesses using QuickBooks Online.
 
In addition, we represent taxpayers before the IRS, keeping taxpayers out of tax trouble. We negotiate with the IRS and the state, so you do not have to.
 
We know the tax issues. We know our way around the IRS. We know QuickBooks. And we know how to help you save taxes and keep more of your hard-earned profits.

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