International Taxpayers-Individual Taxpayer Identification Number (ITIN)

International Taxpayers-Individual Taxpayer Identification Number (ITIN)


WELCOME TO THE IRS’S INTERNATIONAL INDIVIDUAL
TAXPAYERS ASSISTANCE OR IITA VIDEO SERIES. IN THIS VIDEO YOU WILL BE ABLE TO DETERMINE
IF YOU NEED AN INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER, OR ITIN. AN ITIN IS ISSUED BY THE INTERNAL REVENUE
SERVICE AND IS USED FOR TAX PURPOSES ONLY. WE ISSUE ITINS TO INDIVIDUALS WHO ARE NOT
ELIGIBLE TO OBTAIN A SOCIAL SECURITY NUMBER, OR SSN. TO QUALIFY FOR AN ITIN, YOU MUST HAVE A TAX
FILING AND REPORTING REQUIREMENT AND FILE A U.S. INCOME TAX RETURN ALONG WITH THE ITIN
APPLICATION. HOWEVER, THERE ARE EXCEPTIONS. A LIST OF EXCEPTIONS CAN BE FOUND IN THE INSTRUCTIONS
FOR FORM W-7. ITINS ARE ISSUED REGARDLESS OF IMMIGRATION
STATUS SINCE BOTH RESIDENTAND NONRESIDENT ALIENS MAY HAVE A U.S. FILING OR REPORTING
REQUIREMENT UNDER THE INTERNAL REVENUE CODE. TO DETERMINE IF YOU NEED AN ITIN, ASK YOURSELF,
“DO I HAVE OR AM I ELIGIBLE TO OBTAIN A SOCIAL SECURITY NUMBER OR SSN?” IF YOU DON’T KNOW OR IF YOU ARE NOT SURE YOU
HAVE AN SSN, WE RECOMMEND YOU CONTACT THE SOCIAL SECURITY ADMINISTRATION, OR SSA, FOR
CONFIRMATION. JUST GO TO SSA.GOV/AGENCY/CONTACT IF THE SOCIAL SECURITY ADMINISTRATION CONFIRMS
THAT YES, YOU HAVE A SOCIAL SECURITY NUMBER, THEN YOU DON’T NEED AN ITIN. USE YOUR SSN WHEN FILING YOUR FEDERAL TAX
RETURN– FOR INDIVIDUAL OR JOINT RETURNS. NOW, IF YOU HAVE AN SSN OR ARE ELIGIBLE TO
OBTAIN ONE, YOU ARE NOT ELIGIBLE TO APPLY FOR AN ITIN. IF THE SOCIAL SECURITY ADMINISTRATION CONFIRMS
THAT YOU DON’T HAVE A SOCIAL SECURITY NUMBER, THEN VISIT SSA.GOV/SSNUMBER.
IT WILL HELP YOU DETERMINE IF YOU’RE ELIGIBLE FOR A SOCIAL SECURITY NUMBER AND, IF SO, WALK
YOU THROUGH THE APPLICATION PROCESS. IF YOU ANSWERED NO, YOU DO NOT HAVE AN SSN,
OR THE SSA CONFIRMS THAT YOU DON’T HAVE AN SSN, AND YOU DETERMINED THAT YOU ARE NOT ELIGIBLE
TO OBTAIN AN SSN, THEN ASK YOURSELF, “DID I RECEIVE ANY PAYMENTS
OR INCOME FROM U.S. SOURCES?” IF YOU ANSWERED YES, THEN GENERALLY, YOU NEED
AN ITIN. A COPY OF FORM W-7 AND ITS INSTRUCTIONS CAN
BE FOUND ON OUR WEBSITE, IRS.GOV ONCE THERE, TYPE “FORM W-7” IN THE SEARCH
BOX. HOWEVER, IF YOU ANSWERED NO, YOU DO NOT HAVE
AN SSN AND NO, YOU DID NOT RECEIVE PAYMENTS OR INCOME FROM U.S. SOURCES, THEN ASK YOURSELF
THE FOLLOWING QUESTION: “DO I HAVE TO PROVIDE A U.S. TAX IDENTIFICATION
NUMBER TO ANYONE?” EXAMPLES OF WHY YOU MAY HAVE TO PROVIDE AN
ITIN ARE YOU PLAN TO FILE YOUR INCOME TAX RETURN JOINTLY WITH YOUR SPOUSE, OR YOU WILL
BE CLAIMED AS A DEPENDENT ON SOMEONE ELSE’S TAX RETURN, OR YOU WANT TO OPEN A U.S. BANK
ACCOUNT. AGAIN, YOU WILL NEED TO COMPLETE AND SUBMIT
FORM W-7 ALONG WITH SUPPORTING IDENTIFICATION DOCUMENTS. NOW, IF YOUR ANSWERS ARE NO, YOU DON’T HAVE
AN SSN AND YOU’RE NOT ELIGIBLE FOR ONE, AND NO, YOU DIDN’T RECEIVE PAYMENTS OR INCOME
FROM U.S. SOURC ES, AND NO, YOU DON’T HAVE TO PROVIDE A U.S. TAX IDENTIFICATION NUMBER
TO ANYONE, THEN GENERALLY, YOU DON’T NEED AN ITIN. FINALLY, FOR MORE INFORMATION FOR ALL TYPES
OF INTERNATIONAL TAXPAYERS, GO TO IRS.GOV AND TYPE INTERNATIONAL TAXPAYERS IN THE SEARCH
BOX.

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