Am I Eligible to Apply for an Individual Taxpayer Identification Number?
This interview will help you determine if you should file an application to receive an Individual Taxpayer Identification Number (ITIN). An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents.
Information You'll Need:
- The type of visa, if the person applying has one
- The reason why an ITIN is needed
Expiring ITINs: The Protecting Americans from Tax Hikes Act (PATH) of 2015 legislation applicable to ITINs took effect January 1, 2017. It requires that all ITINs not used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return as of January 1, 2017. Additionally, all ITINs issued before 2013 with middle digits of 78 and 79 (example: 9XX-78-XXXX) also expired.
A taxpayer whose ITIN has been deactivated and needs to file a U.S. return can reapply using Form W-7, Application for IRS Individual Taxpayer Identification Number. See IRS Works to Help Taxpayers Affected by ITIN Changes; Renewals Begin in October for more information.
Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.
Estimated Completion Time: 7 minutes; however, after 15 minutes of inactivity, you'll be forced to start over.
Please Note: Using the "Back" button within the ITA tool could cause an application error.