Individual Taxpayer Identification Number (ITIN) is a unique nine-digit 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 do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).
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 for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.
You will need an ITIN if you:
- Have to file a Tax Return (U.S. Tax Return)
- Want to start a business in the U.S.
- Need to open a bank account in the U.S. bank
- Need to open Pay Pal, Stripe or Amazon account
The Easy Tax Store is certified by the IRS and has CAA ( Certifying Acceptance Agent.) certificate that allows us to send requests for the issuance of ITIN numbers on behalf of our clients. That means that clients can use our service to apply for ITIN, because as a CAA, we can forward a request for an ITIN number to IRS without sending the original documents of our clients. We have a license with the ITIN office to complete the Form W-7 paperwork correctly and to certify your identification documents for ITIN purposes.
You can check our eligibility on the IRS website:
You can apply for an ITIN if:
- You do not have an SSN and are not eligible to obtain one
- If you are a non-US resident and required to file a U.S. tax return – For example: If you work as a freelancer for any American company, you need to apply for an ITIN number to report your earnings to the U.S. Tax Administration Service and to make a refund of part of the tax paid. Along with the request for the issuance of the ITIN number, a request for a tax refund is sent, so it is important that you receive the appropriate tax form from your employer, on which your earnings and paid federal tax are recorded.
- If you are opening a company in the USA - if you are starting a business or opening a company in the USA, you have the opportunity to open an account in a US bank. The ITIN number, in this case, is a document that you use to identify yourself when opening an account
- If you are a spouse or dependent of a U.S. citizen or a person with a work permit - you have the right to apply for the issuance of an ITIN number, and by listing the spouse or dependent on the tax return, the applicant's tax base is reduced. Spouses and dependents who renew their ITIN number must be listed in the tax return.
- If you have acquired the right to an SSN but have not applied for it - if you had the right to receive an SSN and did not apply for it, and you are obliged to file a tax return, after returning to your home country you have the opportunity to apply for an ITIN number and report your earnings to the IRS.
- If you are a student, professor, or exchange scientist who is required to file a U.S. tax return - If you are a participant in a student exchange program and receive a scholarship, or you are a professor or scientist engaged in a project and you do not qualify for a Social Security Number (SSN) because of your visa, you have the right to apply for an ITIN number to report the income from the scholarship or engagement as your earnings and apply for a refund of one part of the paid tax.
- If you earn a certain type of income in the USA that is not earnings and you want to file a tax return – For example: if you win a prize in a tournament in the USA or win the lottery, etc., the amount of the reward will be reduced by the tax that the winner is obliged to pay, and you have the right to report the prize to the American Tax Administration Service as income and return a certain amount of tax paid.
- You have a requirement to furnish a federal tax identification number or file a federal tax return
- Nonresident alien claiming a tax treaty benefit.
ITIN number is active for three years from the date of issue, and each subsequent tax return extends the activity of the ITIN number for an additional three years. If you were not obliged or did not file a tax return within three years from the year of issue, you are required to renew the ITIN number.
When the ITIN number is assigned to one taxpayer, during the renewal, the previously assigned ITN number is renewed.