An Individual Taxpayer Identification Number (ITIN) is a number issued by the IRS to individuals in need of a U.S. taxpayer identification number for federal tax purposes, but are ineligible to obtain a Social Security Number.
Regardless of your immigration status, whether you may be a resident or non-resident of the U.S., if you are engaged to comply with any U.S. federal tax reporting matters, you will need obtain or renew your ITIN. The following examples are common circumstances that would require an individual to apply for or renew their ITIN:
- Nonresident alien claiming a tax treaty benefit (i.e. withholding of tax on nonresident aliens and foreign entities)
- Nonresident alien filing a U.S. federal tax return
- U.S. resident alien filing a U.S. federal tax return based on days present in the U.S.
- Dependent of a U.S. citizen or resident alien
- Spouse of a U.S. citizen or resident alien
- Nonresident alien student, professor, or researcher filing a U.S. federal tax return
- Dependent or spouse of a nonresident alien holding a U.S. visa
Moving forward into the year 2021, the IRS has assigned an expiration date of December 31, 2020 for certain ITINs that will expire if not renewed. Please reference the list below to determine if you may need to renew your ITIN in order to file a tax return in 2021:
- ALL ITINs that have not been used during the filing of a federal tax return in the last 3 years will expire on December 31, 2020.
ITINs that were issued before the year 2013 and contain the following middle digits will expire on December 31, 2020 (middle digit example: 9XX-88-XXX): 88, 90, 91, 92, 94, 95, 96, 97, 98, 99.
In order to apply for or renew an ITIN number, eligible individuals must complete IRS Form W-7 Application and have all original identification documentation verified and copies of original documentation certified by IRS Tax Assistance Centers or Certified Acceptance Agents. Once Form W-7 Application has been completed, the application (most commonly) will be filed with the non-resident federal tax return, where an ITIN will then be granted and assigned to the applicant.
If you have any questions on whether you are required to obtain or renew your ITIN, please contact our office by phone at 760-851-0056 or by email at info@obrienpanchuk.com.
