how to get itin assignment letter

What Is an Individual Tax ID Number (ITIN) and How To Get One

Sarah is an Enrolled Agent with the IRS and a former staff writer at Keeper. In 2022, she was named one of CPA Practice Advisor’s 20 Under 40 Top Influencers in the field of accounting. Her work has been featured in Business Insider, Money Under 30, Best Life, GOBankingRates, and Shopify. Sarah has spent nearly a decade in public accounting and has extensive experience offering strategic tax planning at the state and federal level. Her clients have come from a wide range of industries, including oil and gas, manufacturing, real estate, wholesale and retail, finance, and ecommerce, and she has handled tax returns for C corps, S corps, partnerships, nonprofits, and sole proprietorships. In her spare time, she is a devoted cat mom and enjoys hiking, painting, and overwatering her houseplants.

Close to one million people immigrate to the US every year — buying homes, working jobs, and enriching our communities.

If you’re one of those people — welcome! As a housewarming gift, I’d like to introduce you to one of the most frustrating tax processes our country has to offer: acquiring an individual tax identification number (ITIN).

In this article, we’ll cover what an ITIN is, how to use it, and step-by-step instructions for getting one.

What is an Individual Tax ID Number? 

An Individual Tax ID Number (ITIN) is a unique, nine-digit number that allows people who can’t get Social Security Numbers to file their taxes. That includes both documented and undocumented immigrants.

Let’s take a step back and look at why ITINs are so important.

What ITINs are used for

In the United States, every person who has taxable income has to file an annual tax return with the IRS, or Internal Revenue Service. To help the agency keep track of the millions of filers every year, each taxpayer needs a unique tax ID number on their return.

For citizens (and some eligible residents or foreign nationals), that number is their Social Security Number — often assigned at birth. Everyone else, though, gets an ITIN. 

Why ITINs are important

For people who want to be granted US citizenship or permanent legal residence, filing a tax return is an important first step in demonstrating your “ moral character ” to the government. And acquiring an ITIN allows anyone — including nonresidents and undocumented immigrants — to file and pay their taxes.

Basically, voluntarily disclosing your taxable income establishes trust and goodwill between you and the US government. (That’s especially true for undocumented workers, who could easily stay off the IRS’s radar — though most pay their taxes anyway .)

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ITIN vs. SSN: What’s the difference? 

Since both the Individual Tax ID number and Social Security number can be used to file taxes, you may be wondering, “Why don’t we just assign the same type of number to everyone?”

Great question.

The truth is, an ITIN “is not meant to be used in lieu of a Social Security Number,” says Renata Castro , an immigration attorney and founder of the Castro Legal Group. There are several important differences between these two types of ID numbers: 

Confidentiality

Bottom line : Filing with an ITIN won’t alert immigration services

Social Security Numbers are issued by the Social Security Administration (SSA). They are shared across multiple governmental departments (including Immigration and Customs Enforcement).

Individual Tax ID Numbers, on the other hand, are issued by the IRS and can’t be shared with other departments “The IRS… does not provide USCIS with tax information for immigration enforcement purposes,” Castro says.

That’s right: There’s no way for immigration services to find anyone through an ITIN.

ITINs were purposefully designed to be confidential. That way, they protect undocumented workers who want to comply with US tax laws. (That works just fine for the IRS, which could care less what your immigration status is as long as you’re paying your tax bill on time!) 

Employment eligibility

Bottom line : People with ITINs can’t hold jobs — but can do self-employed work in the US

A Social Security Number is the only ID number that lets you work in the US as a traditional employee. An ITIN won’t be acceptable for W-2 jobs.

That being said, ITINs can be used by immigrants working as freelancers, gig workers, and business owners in the US. All self-employment forms accept ITINs in lieu of Social Security Numbers: 

• Form W-9: Request for Taxpayer Identification Number
• 1099-NEC: Nonemployee Compensation
• 1099-K: Payment Card and Third Party Network Transactions

Self-employed ITIN holders still get business write-offs

‍ 💡 Important note: Whether you’re documented or not, if you’re an ITIN holder who’s self-employed, you can take advantage of tax write-offs on anything you earn from gig work or running a business.

Tax write-offs are a powerful tool for saving money, and the IRS expects you to use them. Unfortunately, it doesn’t make them easy to find on your own. (Even business owners born and raised in the US don’t always know everything they can write off!) 

That’s where the Keeper app comes in. It can help you find write-offs and make sure your taxes are following all the IRS’s rules. If you received a 1099, be sure to download it so you don’t overpay on taxes! 

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Government benefits

Bottom line: ITIN holders don’t get Social Security benefits

This one’s in the name! Only a Social Security Number qualifies you to receive Social Security and other government benefits.

The kicker? You’ll still have to pay into those programs if you pay self-employment tax. However, you won’t get any of that money back in the form of future benefits — unless, of course, you acquire a Social Security number down the road. 

Lines of credit

Bottom line: You can’t use an ITIN to get loans

Because ITINs are confidential, they aren’t considered reliable for tracking someone’s credit history or financial health. That’s why many creditors only accept Social Security numbers and won’t rent to ITIN holders.

You can use an ITIN to prove you live somewhere or get a driver’s license. But when it comes to loans, it’s not widely accepted in place of an SSN.

Expiration dates

Bottom line: ITINs expire every 10 years — earlier if you don’t file taxes

Social Security Numbers never expire, even if they aren’t being actively used. ITINs, on the other hand, must be renewed every 10 years.

To make matters worse, they can expire early if you don’t use them to file a federal tax return for three years in a row.

Note: If you decide to reapply after your ITIN has expired, the IRS will reassign you the same number, not a different one. 

Who needs an ITIN? 

If you don’t qualify for a Social Security Number, an ITIN is for you. Generally speaking, here’s who should apply for an ITIN: 

• ✓ Undocumented immigrants
• ✓ Foreign nationals living in the U.S.
• ✓ Student visa holders
• ✓ Education and research visa holders
• ✓ Dependents or spouses of a US citizens 
• ✓ Dependents or spouses of a US permanent residents

Who doesn’t need an ITIN

People who are eligible for SSNs won’t need to apply for ITINs. That means:

• ✘ US Citizens
• ✘ Green card holders
• ✘ Immigrants with work visas

In short, the ITIN is a catch-all option. Anyone who needs to pay taxes but doesn’t fit into the Social Security box should get an ITIN.

When you shouldn’t get an ITIN

That being said, don’t apply for an ITIN unless you have to file taxes .

The purpose of this ID number is very specific: to stay compliant with taxes. If you have no taxable income to report, don’t apply.

The same rule of thumb goes for your dependents and your spouse. If you aren’t claiming them on your tax return, there’s no reason for them to get an ITIN number. 

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How to get (or renew) your ITIN

Now for the fun part — the paperwork! This looks the same whether you’re applying for a new ITIN or just renewing an old one.

Step #1: Fill out Form W-7

The application you’ll use to request your ITIN is called Form W-7 . It’s available in both English and Spanish . If form-filling isn’t for you, consider finding a local Certifying Acceptance Agent to help with this process. (This is discussed in more detail under Step #2!) 

Choose whether you’re applying or renewing In the very first section, you’ll be prompted to mark whether you’re renewing an ITIN you already have or applying for a new one.

Mark your reason for applying ‍

These boxes should be relatively straightforward, but we’ll go over each option one at a time:

Put in your personal details

The next section of the form is general information about yourself, things like:

• Your mailing address
• Your date of birth

Be sure to enter your date of birth in the order listed on the form — month first, followed by date, and then year at the end.

Fill out the other info that applies to you

Section 6, “Other Information,” covers all the extraneous details.

Not every section will apply to you, and it’s okay to skip those parts. But just in case, let’s go over a few sections that might apply.

List your old ITIN if you had one

Under box 6e, indicate whether you’ve been issued an ITIN before, and list the number in box 6f.

Include your IRSN if you had one

Box 6f also includes a space for IRSN numbers. An IRSN, or “ Internal Revenue Service Number ,” is a temporary number the IRS issues when it receives a tax return without the Form W-7 attached.

In those cases, the IRS will log the return in the system using the temporary number and send a letter to the taxpayer requesting their W-7. The return won’t be formally processed until the W-7 is approved and an ITIN is assigned.

If this has happened to you, locate the IRSN number on the letter you received from the IRS and list it under box 6f. This way, the IRS will be able to match the tax return in their system.  

‍ Select which ID documents you’re sending in

In addition to your Form W-7, you’ll also have to submit documentation verifying your identity. You’ll need to indicate which documents you’ve included with your application in box 6d. (More on this later!) 

Sign and date your form

Last but not least, be sure to sign and date your W-7 at the bottom, and provide a good phone number for the IRS to reach you at, just in case. (Don’t worry — they won’t actually call you!).

Step #2: Gather your documents!

In addition to the Form W-7, you have to provide additional documents proving:

• Your identity
• Your country of origin (or “foreign status,” as the IRS puts it)

Here’s a list of approved documents:

Rules for ID documents

Unless you have a passport, you’ll need two documents. 

Dependents, though, will sometimes need a second document in addition to a passport, unless either of these is true:

• They live in Mexico or Canada
• The passport has a valid date of entry

Without the date of entry listed, your dependent will need a second document proving their residency. More on this later! 

Note that all of this documents must meet the following standards: 

• The documents can’t be expired
• The documents must be original — not copies (unless you’re using CAA — discussed below) 

‍ Sending copies of ID documents through Certifying Acceptance Agents (CAA’s) 

Sending important documents makes most people feel uneasy. Things get lost or damaged in the mail all the time, and replacing something like a passport is no small task. 

Luckily, there is another option: Certifying Acceptance Agents (CAAs). These are credentialed tax professionals — like me! — who have enrolled in the IRS’s immigration taxation program, and are authorized to assist people through the ITIN process.

If you decide to work with a CAA, they can verify your original documents and send certified copies to the IRS for you. You get to keep your originals, and the IRS is happy. Everybody wins.

They can also help you fill out the Form W-7 completely — and even prepare your tax return for you. 

If this sounds like the right option for you, there is a database of CAAs on the IRS website where you can search by your location — there are options in every city! 

How much does a CAA cost?

The process could cost as little as $30 or as much as $400. That being said, the price will vary depending on where you live and whether the CAA prepares your tax return as well. 

It’s always a good idea to get price estimates from several places to make sure you’re getting the best deal!  

‍ Dependent Proof of Residency

If your dependent doesn’t live in Canada or Mexico, their passport doesn’t list a date of entry, they’ll need an extra document to prove they actually have residency in the US.

Here’s what they can provide:

Step #3: Attach your tax return 

Once the package is assembled, attach the Form W-7 to the front of your first- ever US federal income tax return, along with the supporting documents. Be sure to take a selfie for sentimental purposes (optional step). You can leave all the tax ID numbers on your 1040 tax return blank. Once your ITIN is assigned, you’ll use it in those boxes on future returns.

Can you submit Form W-7 without a tax return?

As a rule, you can’t submit your W-7 package without attaching it to a tax return.

That being said, there are a few exceptions. You can still send in a W-7 if you have any of the following 

• Passive withholding through a third party like a bank 
• Compensation, scholarships, or grants that are covered by a tax treaty
• Mortgage interest reporting requirements 
• Sale or transfer of US real property to a foreign person 

I’m not going to spend much time getting into these, since they don’t apply to most people. But if you want to learn more, read page 10 of IRS Publication 1915 . 

Requesting a tax extension in your Form W-7 package

Tax returns are typically due by April 15th. If you need more time to file, though, you can always submit a tax extension giving you six additional months to file.

You don’t need to have your ITIN to submit a tax extension. Simply write “ITIN TO BE REQUESTED” in the tax ID box.

What to expect after your ITIN application is processed 

The IRS claims that ITIN applications take around seven weeks to process , though there are exceptions. (More on that later!)

Once all your paperwork has been reviewed, here are the three things that can happen next. Each potential outcome comes with its very own IRS notice. 

If your application was accepted

IRS notice: CP565

Your ITIN has been assigned (or renewed) — yay! The letter will list your ITIN number and give you instructions on how to use it. Keep this letter for your records. 

If the IRS needs more information

IRS notice: CP566  

If you get this letter, the IRS thinks the documentation you sent in wasn’t enough. 

The good news is, they’re reaching out to you before rejecting your request for an ITIN. You’ll have 45 days to respond with new records, following the instructions in your letter.

If you miss the 45-day window, your application will be automatically rejected. You can use the phone number listed on the notice to call with any questions. 

If your application your application was rejected

IRS notice: CP567

The notice will explain why you were rejected. Common reasons include:

• Expired documents
• ‍Failure to provide identification containing your photograph
• You’re eligible to receive a Social Security Number

Failed to include a tax return with the application

You’re allowed to reapply. If you’d like to do that, just:

• Attach a copy of the tax return you already filed to a new Form W-7
• Write “Copy” at the top of the 1040

The IRS should already have a record of the first 1040 you sent.

You’ll get your original documents back within 60 day of the IRS’s decision 

Will applying for an ITIN delay your tax return?

Most likely. Here’s why: Your tax return can’t be processed until the ITIN application is approved, even though you send all your documents in at the same time. 

Processing your ITIN application takes several weeks, so expect longer than normal delays for your tax return to be processed. 

How to get an ITIN faster

The best option is to file your tax return as early in the tax filing season as possible. In the US, that usually means around late January.

The IRS releases the tax season’s start date every year. They won’t officially begin accepting tax returns before then, so keep an eye out for this announcement.

Once the doors open, it’s best to get your return in as soon as you can. This will put you towards the “front of the line” — giving you the best possible chance of a shorter turnaround.

While Keeper doesn’t currently support W-7 filings, our tax filing service is quick and easy. With just a few clicks, you can electronically file your taxes with the IRS to ensure the fastest possible processing times.  

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What if you haven’t received your ITIN yet? 

Delays are the new normal with the IRS. Wait times can take weeks to months, leaving most taxpayers feeling panicked and confused.

Here’s what to do based on how long you’ve been waiting.

After seven to 11 weeks

If it’s been more than seven weeks since you sent in your W-7, and you haven’t heard back, resist the urge to send it in again. (Much like a frozen computer, pushing more buttons usually doesn’t help.) 

After 11 weeks

The IRS claims 11 weeks is the maximum wait time . If it’s been longer than that, you have two options:

‍ 1. Call the IRS Here are the numbers to use:

• For domestic callers: ​​1-800-829-1040
• For overseas callers: 1-267-941-1000

2. Schedule an appointment For those of you who would rather eat gravel than wait on hold with the IRS, the alternative is an in-person appointment at a Taxpayer Assistance Center. ‍

These offices are located all around the country.The staff are equipped to follow up on ITIN applications.

What to do if calling or scheduling an appointment doesn’t help

If neither option supplies an answer, you might have to resubmit your application and tax return. 

If you use paper mail, I highly recommend sending your forms through certified mail. That way, you have confirmation they arrived at their destination safely. 

For those who stayed with me to the bitter end of this article — well done! Applying for an ITIN is a stressful process, but luckily it only needs to be done once every 10 years. (Just long enough to forget everything you learned here!)

Know that the Keeper team is rooting for you and your journey into the world of US taxation! And the next time you file your taxes, we’re more than happy to help.

Sarah York, EA

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How do I get an Individual Taxpayer Identification Number (ITIN)?

An Individual Taxpayer Identification Number, or ITIN is for taxpayers who don't qualify for a Social Security number. It's 9 digits long and looks like a Social Security number, except it always begins with the number 9.

ITINs are used exclusively for filing tax returns. They don't entitle the taxpayer to Social Security benefits, stimulus payments, or other benefits.

To apply for an ITIN, complete IRS  Form W-7, IRS Application for Individual Taxpayer Identification Number . Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual.

You can mail the W-7 and documentation to the address in the Form W-7 Instructions. Bring it to your local IRS office, or use an acceptance agent (colleges, financial institutions, or accounting firms that are authorized by the IRS to assist applicants in obtaining ITINs). They'll review the W-7 and documentation before sending it to the IRS.

Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos  is available for Spanish speakers.

Related Information:

• How do I find my employer's EIN or Tax ID?
• Where do I find my document number so that I can e-file my New York return?
• Where do I find my Employer ID Number (EIN)?
• How do I get Form 1040-V?

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The Online Resource for Massachusetts Poverty Law Advocates

Individual taxpayer identification number (itin) faq, information regarding individual taxpayer identification numbers (itin).

1.  ITIN Factsheet  created by National Immigration Law Center (NILC)

2.  Frequently Asked Questions about Individual Taxpayer Identification Numbers (ITIN)*

Last Updated April 2014

The attached document will answer the following questions:

Table of Contents

General ITIN & Taxes Questions

• Who qualifies for an Individual Taxpayer Identification Number (ITIN)?
• When can a taxpayer file for an ITIN?
• For how long is an ITIN valid?
• Why does the taxpayer receive his/her ITIN on a letter and not a card?

Applying for an ITIN

• What does a taxpayer need to apply for an ITIN?
• Is a taxpayer required to file a tax return when applying for an ITIN?
• Can a taxpayer obtain a W-7 without filing a tax return?
• Where can a taxpayer obtain a Form W-7?
• What is a CAA?
• In what other languages is the Form W-7 available?
• How long does it take for the IRS to process an ITIN application?
• Should a taxpayer file returns for all open years when applying for an ITIN?
• What are common reasons for rejecting ITIN applications?

How to fill out and file Form W-7

• Must a taxpayer answer the “Entry date in U.S.” question on the W-7?
• What documents must a taxpayer submit with the W-7 to obtain an ITIN?
• What addresses must a taxpayer provide?
• How can an advocate ensure that any submission to the IRS is timely received?

ITINs & SSNs

• Should a taxpayer who has been working under an unassigned name and/or social security number (SSN) file a tax return?
• How does an employee who is assigned a SSN and medicare number transfer the withheld social security taxes from the old, unassigned SSN to the new number?
• How should a taxpayer obtain an ITIN after using an unassigned SSN?
• How should a taxpayer notify the IRS when he/she receives an assigned SSN and no longer needs the ITIN?

W-2 Forms and Employers 

• Should an ITIN ever be given to an employer for issuing a W-2?
• What should an employee do when he/she does not receive a Form W-2 on time?
• What should an employee and an employer do when the employer receives a “no match” letter from the SSA?

Dependents 

• Can a taxpayer apply for ITINs for his/her dependents?
• What documents are required when requesting an ITIN for a dependent child?

Assistance with Filing & IRS Disclosure 

• Does the IRS release any tax information to Immigration and Customs Enforcement (ICE)?
• Does the Massachusetts Department of Revenue (DOR) contact ICE after a taxpayer files a state tax return (with an ITIN) or in other circumstances?
• What options does an employer have when paying back wages to employees who used unassigned SSNs?
• Are taxpayers filing tax returns with an ITIN eligible for the earned income credit (EIC)?
• Are taxpayers filing tax returns with an ITIN eligible for the Child Tax Credit (CTC)?

Massachusetts/DOR Related ITIN Questions

• Should a taxpayer file state tax returns in addition to federal returns?
• What are the penalties if a taxpayer does not file a tax return?
• What does a taxpayer do if the DOR says it wants verification of an ITIN?
• Can a taxpayer file a state return without a taxpayer identification number?

*Disclaimer: This document is a compendium compiled by Ilana Abramson, AmeriCorps advocate at MLRI from multiple advocacy resources and is NOT a substitute for legal advice. Special thanks are due to Luz Arevalo of Greater Boston Legal Services who reviewed and provided assistance with preparation of this document.

Taxes & Next Steps

Individual taxpayer id number (itin).

Tax forms require unique identification numbers so that the IRS can keep track of your information. The ITIN is a taxpayer identification number for those without a Social Security Number or who are ineligible to receive one. If you do not have a SSN, an ITIN or an Employee Identification Number (EIN) is an alternative that allows you to file your taxes. These will be covered in the next module.

What You Need to Know About ITIN

In order to file your taxes, the government needs a way to identify and keep track of the income you earn. This is done through a tax identification number. This is the same number used by credit bureaus to determine your credit score (see the Finance & Capital topic area). 

For those eligible, this number is your Social Security Number (SSN). If you do not have or are not eligible for a SSN, you may instead file for an Individual Taxpayer Identification Number (ITIN), regardless of immigration status. ITINs are issued by the US Internal Revenue Service (IRS) . The IRS is the nation’s tax collection agency and is responsible for administering the federal tax code. 

ITINs allow individuals ineligible for a SSN to:

• Report their earnings to the IRS
• Open interest-bearing bank accounts with certain banks
• Open checking accounts with certain banks and build credit
• Conduct business in the U.S. 
• Access personal and business loans

The IRS issues ITINs regardless of immigration status, because both citizens and noncitizens may have a U.S. tax filing or reporting requirement under the Internal Revenue Code. That means that regardless of immigration status, if you earn more than $400 in the U.S., or meet any other filing requirement, you are required to pay taxes on your income. 

How to Apply for an ITIN

It can be complicated to apply for an ITIN by yourself if you are unfamiliar with the process. We suggest working with a professional or an IRS acceptance agent if you can. For more detailed information and a step-by-step guide through the application process, watch the Immigrants Rising webinar ITIN 101: EVERYTHING YOU WANT TO KNOW ABOUT ITINS, BUT DON’T KNOW WHAT TO ASK .

You can complete your ITIN application through the Internal Revenue Service by filling out form W-7: Application for IRS Individual Taxpayer Identification Number.

Limitations of an ITIN

• Not a valid form of identification ITINs are not valid identification outside the federal tax system. ITINs are strictly for tax processing, so the IRS does not apply the same standards as agencies that provide genuine identity certification (e.g. state IDs/ driver’s license, passports, green cards, etc.). However, some states may accept the ITIN as part of the driver’s license application or verification of residency. 
• Does not change immigration status ITINs are for federal income tax purposes only. Getting an ITIN does not change your immigration status or your authorization to work in the United States.
• Ineligibility for some benefits An ITIN does not provide eligibility for Social Security benefits or the Earned Income Tax Credit. 

Cannot be used for employment ITINs cannot be used in place of a Social Security number for employment purposes.

Recent Changes

Several important changes have been made to the ITIN application and process since it began: 

• In 2003, the IRS began to tighten standards for issuing ITINs by requiring tax returns as proof that the ITIN would be used for tax administration purposes. The IRS also announced that it would change the appearance of the ITIN from a card to a letter to avoid possible similarities with the SSN card.

In 2012, the IRS announced revised procedures for 2013 and beyond, requiring original documents or copies certified by the issuing agency for most applications. Moreover, on November 29, 2012, the IRS announced for the first time that ITINs would expire after five years. They also announced that Certifying Acceptance Agents (CAAs) would be allowed to engage in the ITIN application process by reviewing original documents or copies certified by the issuing agency.

Once renewed, an ITIN will remain in effect unless it is not used on a tax return for three consecutive years. It is important to note that the issuance date of a renewed ITIN is the date the ITIN was originally issued, not the renewal date. 

What may happen if an ITIN is not renewed?

It can be easy to forget to renew your ITIN if you haven’t filed a tax return in a while. The IRS will still accept a tax return if the ITIN is expired but may delay processing and the application of certain tax credits. This could result in a reduced refund or additional penalties and interest. 

Confidentiality of ITIN Information, IRS Code § 6103

Under current law, information on the ITIN is protected from being shared with other federal agencies, including immigration agencies. ITIN information is partially protected by Internal Revenue Code § 6103, which generally prohibits the IRS from disclosing taxpayer information. To change the confidentiality of tax related information, including ITIN information, Congress would have to change the law.

However, there are important exceptions that you should be aware of. 

In general, the IRS is required to disclose taxpayer information to:

• State agencies responsible for tax administration
• Law enforcement agencies for investigation and prosecution of nontax criminal laws 
• Powers of attorney and other designees

The IRS may also provide limited disclosure of information in the course of official tax administration investigations to third parties if necessary to obtain information that is not otherwise reasonably available. 

Historically, the IRS has been very invested in maintaining the confidentiality of its information, since the IRS does not want to see the reduction in tax revenue that would result if the confidentiality protections were weakened. In other words, the IRS is more interested in receiving your money than tracking your immigration status.

Benefits of having an ITIN: 

• Will help you pay taxes, which can be beneficial in the future 
• Will help you legitimize your business 
• Certain states allow ITIN holders to apply to get a driver’s license and state ID 
• Can open a bank account 
• Build credit 
• Can help you obtain loans

Newly Assigned SSN

An individual with an expired ITIN who has obtained or become eligible for an SSN (for example, through DACA) should not renew the ITIN and should discontinue using it. It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns. 

It is your responsibility to notify the IRS about your new SSN so it can combine all of your tax records under one identification number. The IRS will then void the ITIN and associate all prior tax information filed under the ITIN with the SSN. If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld, which could reduce the amount of any refund due.

If you become eligible to obtain a SSN, (i.e. DACA or permanent residents) you should obtain one from the Social Security Administration (SSA) and visit a local IRS office, or write a letter explaining that you have now been assigned a SSN and want your tax records combined. 

In your letter you should include:

• Your complete name
• Mailing address
• ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. 

Send your letter to: 

Internal Revenue Service 

Austin, TX 

Sample Letters

You may view a sample letter for transferring your credit history here , and a sample letter for notifying the IRS of a newly assigned SSN here .

Spark is powered by Immigrants Rising. Founded in 2006, Immigrants Rising transforms individuals and fuels broader changes. With resources and support, undocumented young people are able to get an education, pursue careers, and build a brighter future for themselves and their community.

Connect with us

If you have any questions or need help, please contact us at [email protected] or schedule a time to speak with us here .

• immigrantsrising.org
• facebook.com/groups/undocuhustle

© Immigrants Rising 2021

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An Individual Taxpayer Identification Number ( ITIN ) is required for international students who do not have a Social Security Number ( SSN ) but are receiving grants, fellowships and scholarships from Harvard. Please note: You do not need an ITIN if the amount of your fellowship and grant income is less than the cost of tuition as listed on your I-20 form. An ITIN is used by Harvard to report the amount of a student's funding to the U.S. Internal Revenue Service ( IRS ). Harvard also uses the ITIN for the annual statement issued to you that reflects the funding information reported to the IRS.

Please note,  The IRS usually issues ITINs within 11 weeks.

ITIN Application Instructions

F-1 Students receiving grants, fellowships, or scholarships from Harvard that exceeds the total tuition cost listed on the I-20 may find ITIN application instructions and guidance to complete the required IRS form below.

• Compile each of the documents listed in the ITIN Application Checklist , including a completed Form W-7 . Please use the HIO Instructions to complete your Form W-7 .
• As these are secure documents, you must use the secure ITIN document upload function .
• The HIO will review your application for completeness and will reply to your email with an HIO ITIN authorization letter. You must wait to receive this letter before sending your application to the IRS.
• Once you have the ITIN letter from the HIO, you must print all documents, sign the W-7, and mail the application to:

Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342

• Review our ITIN Next Steps for mailing instructions, and instructions on completing Sprintax Calculus once you obtain the ITIN.

Possible Identification Issues

ITIN applications normally require submission of the original passport. An exemption to this requirement allows those with a SEVIS record to submit a letter from the HIO certifying the applicant’s identity. Unfortunately, some of the ITIN Operations Center adjudicators do not apply this exemption. The only solution for this is to reapply with the same materials and the HIO letter. Please follow the instructions linked above to compile your application before coming to the HIO for the certification letter.

What To Do Upon Receipt of the ITIN

• Login to your Harvard Sprintax Calculus account
• Input the ITIN
• Print the new Sprintax Calculus Summary sheet, if it provides a new determination
• Upload your new determination to the Harvard Office of the Controller  website
• Review additional reporting requirements at “When should I update my Sprintax Calculus record?” on the International Payee Tax Compliance website

ITINs for Non-Students and Dependents

Individuals sometimes want to obtain ITINs for family members. The ITIN might be helpful in claiming state tax benefits and credits. Please review the IRS's ITIN application instructions to determine if, or how, your dependents might qualify for an ITIN.

Social Security Numbers (SSN) and ITINs

At some point, ITIN holders may obtain an SSN for employment in the U.S. Once you receive your SSN, you must then link the two numbers. Please find the below information directly from the IRS:

What do I do when I am assigned a social security number (SSN)?

Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN.  It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns.  It is your responsibility to notify the IRS so we can combine all of your tax records under one identification number.  If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due.  You can visit a local IRS office or write a letter explaining that you have now been assigned a SSN and want your tax records combined.  Include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available.  The IRS will void the ITIN and associate all prior tax information filed under the ITIN with the SSN.  Send your letter to:      Internal Revenue Service      Austin, TX 73301-0057

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What is the ITIN? How do I receive an ITIN? (Explained in detail)

What is the ITIN?

The ITIN, Individual Taxpayer Identification Number, is the tax processing number issued by Internal Revenue Service (IRS). ITINs are issued for individuals who don’t have a Social Security Number (SSN) and must have a U.S. taxpayer identification number.

Every ITIN has nine digits, and the initial number is 9; therefore, it is easy to identify these numbers. If you have this number, you are not automatically eligible for residency in the US. It is the most common understanding of the ITIN. Also, these people can not benefit from social security rights in the US. ITIN number is provided by the IRS and is only used for tax purposes.

For what purpose should I get an ITIN?

ITIN helps individuals who are not eligible for Social Security Numbers correspond with U.S. tax laws and ease the process and account for tax returns and payments. Both Resident and Nonresident Aliens are able to have ITIN to U.S. filing or reporting requirements under the Internal Revenue Code. ITIN also will help you to open a U.S. bank account, access merchant services, and get approved by Stripe and PayPal.

However, having an ITIN does not mean that you can authorize work in the U.S. You can not have the privilege of Social Security Benefits. Also, you can not designate a dependent for Earned Income Tax Credit Purposes.

Does the following apply to you?

• You do not have an SSN and are not eligible to obtain one, and
• You have a requirement to furnish a federal tax identification number or file a federal tax return, and
• You are in one of the following categories :
• Nonresident alien who is required to file a U.S. tax return
• U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
• Dependent or spouse of a U.S. citizen/resident alien
• Dependent or spouse of a nonresident alien visa holder
• Nonresident alien claiming a tax treaty benefit
• Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception

If so, then you must apply for an ITIN. E-government LLC is an authorized CAA by IRS and provides a hassle-free ITIN application.

In short, The ITIN is a 9-digit number issued by the IRS. It is used to process the tax returns of individuals who are not eligible to work in the US and have no social security number. The ITIN is used to identify these people so they can pay taxes. Essentially, the ITIN is a tax processing number. It is not a social security number (SSN). SSN is a unique individual identification number. The ITIN, on the other hand, is an identification number assigned to tax-paying individuals who are not eligible for an SSN.

As a non-U.S. resident, you must have an ITIN when;

• Opening U.S. Bank Account,
• Opening U.S. Merchant Account,
• Opening e-Commerce Account (Amazon, eBay, Etsy, Spotify)
• Filing U.S. taxes and getting a tax refund,
• Selling U.S. property (real estate investment).

How do I receive an ITIN?

If you need to receive an ITIN, you must complete Form W7 and submit the form to the IRS. Please see the instructions for completing the W-7 form and the other requirements for getting an ITIN https://www.irs.gov/pub/irs-pdf/iw7.pdf . Also, you can hire us to complete your process, and you do not have to send your original documents by post to the IRS (Such as a passport)

To enter the business in the U.S., you must have SSN or ITIN. If you can not receive an SSN, you definitely must obtain an ITIN. This 9-digit number may allow you to be taxed at a lower rate and potentially get the money back while filing a tax return.

If you want to get an ITIN but aren’t quite sure where to begin, it could be worth finding a CAA to help you throughout the process. Many non-us residents have chosen to work with E-government LLC to simplify processes and accurate work. E-government LLC is an IRS-authorized Certified Acceptance Agent and Commercial Registered Agent in the State of Delaware.

Updated on September 23,2023

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March 22 deadline approaching to resolve incorrect Employee Retention Credit claims; IRS urges businesses to review questionable claims to avoid future compliance action

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IR-2024-72, March 15, 2024

WASHINGTON — With a key March 22 deadline rapidly approaching, the Internal Revenue Service renewed calls for businesses to review the Employee Retention Credit (ERC) guidelines to avoid future compliance action for improper claims.

Amid aggressive marketing that misled many businesses into filing claims for ERC, the IRS has sharply increased compliance action through audits and criminal investigations – with more activity planned in the future. To help those who were misled, the IRS has made a limited-time offer available to employers through March 22 to correct improper claims at a sharp discount.

“The window of opportunity is closing for those with questionable claims to fix things before they receive follow-up compliance action,” said IRS Commissioner Danny Werfel. “We strongly urge businesses to review the Employee Retention Credit guidelines immediately before a key disclosure program closes, especially if they encountered a high-pressure push to apply for these credits. Taking action now will avoid potentially hefty penalties and interest if the IRS takes action later. The deals available now are good, and the cost and risk for bad claims will sharply escalate over time.”

Employers who improperly claimed ERC can avoid penalties and interest – and even get a discount on repayments if they apply by March 22, 2024, to the ERC Voluntary Disclosure Program. The IRS also offers a special claim withdrawal process for businesses whose claim is still pending. Taking steps now to resolve these issues can help businesses get right and avoid future IRS actions.

The IRS is urging this review because some ERC promoters shared misleading information or misrepresented eligibility rules and lured businesses to apply for the ERC when they didn’t qualify. Some promoter groups may have called the credit by another name, such as a grant, business stimulus payment, government relief or other names, so even if the terms Employee Retention Credit and Employee Retention Tax Credit don’t sound familiar, businesses should still review their records.

The IRS has two programs to voluntarily resolve improper claims and reduce costs and follow-up steps for businesses who fell for misinformation and aggressive marketing about the ERC.

• The ERC Voluntary Disclosure Program , available through March 22, 2024, is for employers who need to repay ERC they received by December 21, 2023, either as a refund or as a credit on a tax return. This option lets a taxpayer repay the incorrect ERC, minus 20 percent, for any tax period they weren’t eligible for ERC. Generally, businesses who enter this program don’t have to amend other returns affected by the incorrect ERC and don’t have to repay interest they received from the IRS on an ERC refund.
• Businesses should quickly pursue the claim withdrawal process if they need to ask the IRS not to process an ERC claim for any tax period that hasn’t been paid yet. Taxpayers who received an ERC check but haven’t cashed or deposited it can also use this process to withdraw the claim and return the check. The IRS will treat the claim as though the taxpayer never filed it. No interest or penalties will apply.

After these programs end, the IRS will continue a wide range of tax compliance activities on ERC claims to protect taxpayers and enforce the tax law. If the IRS finds an ERC claim to be incorrect after these programs end, the agency can disallow unpaid claims or require repayment with penalties and interest from taxpayers who received ERC. The taxpayer also may need to amend related returns. The IRS is required to use a variety of collection tools to recapture incorrect ERC payments or credits.

“We have good solutions for taxpayers to do the right thing now and avoid hassles and expenses for themselves later – but March 22 is rapidly approaching,” Werfel said. “The domino effect of an incorrect claim can cost a business valuable time, energy and money down the road. We urge businesses to talk to a trusted tax professional and review their situation.”

Under the ERC Voluntary Disclosure Program, a business that incorrectly claimed and received $50,000 for a tax period when it wasn’t entitled to ERC would need to repay only $40,000 after the program’s 20% discount – and no penalties or interest if the taxpayer pays the amount in full.

Alternatively, if the business doesn’t apply to the VDP and the IRS identities an incorrect claim, the business would owe $50,000, and might also owe penalties and interest computed from the date the business received the ERC. For some, this was two to three years ago. Interest compounds daily and the failure-to-pay penalty accrues monthly and can build to 25%. Other penalties could apply to certain situations. So that’s $50,000 – plus possibly penalties and compounding interest, which is far more costly compared to the voluntary options available. A business in this situation may also need to amend related returns, which can add more cost.

Some promoters told taxpayers every employer qualifies for ERC. The IRS and the tax professional community emphasize that this is not true. Eligibility depends on specific facts and circumstances. The IRS has dozens of resources to help people learn about and check ERC eligibility and businesses can also consult their trusted tax professional . Key IRS materials include:

• ERC Eligibility Checklist (interactive version and a printable guide PDF ) includes cautions about common areas of misinformation and links to facts and examples.
• 7 warning signs ERC claims may be incorrect outlines tactics that unscrupulous promoters have used and why their points are wrong.
• Frequently asked questions about the Employee Retention Credit includes eligibility rules, definitions, examples and more.

Businesses that can’t pay in full can apply to ERC Voluntary Disclosure Program

Taxpayers who can’t pay the full amount of ERC, minus 20%, by the time they return their signed closing agreement can still apply to the ERC Voluntary Disclosure Program and request an Installment Agreement to pay over time. Businesses who need an installment plan need to submit Form 433-B, Collection Information Statement for Businesses PDF with their VDP application by March 22 along with any required documents to support it. They also may need a signed Form 2750, Waiver Extending Statutory Period for Assessment of Trust Fund Recovery Penalty PDF . See Payment options for accepted ERC-VDP applications for details.

If a taxpayer is unable to pay the full amount of ERC, minus 20%, then an IRS collection team member will be assigned the case after the closing agreement is executed and will look to offer a resolution that fits the taxpayer’s current financial condition and ability to pay.

Under an Installment Agreement, the business must make monthly payments. Interest and penalties that normally apply to a tax liability will apply starting from the ERC Voluntary Disclosure Program closing agreement date. This date, however, is better for businesses than an agreement outside of the ERC Voluntary Disclosure Program where the penalties and interest date back to when the business received the incorrect ERC.

Processing updates

On Sept. 14, 2023, amid concerns about aggressive ERC marketing, the IRS announced a moratorium on processing new claims . A specific resumption date hasn’t been determined.

The IRS continues to process ERC claims submitted before the moratorium, but with more scrutiny and at a much slower rate than before the agency’s approach changed last year.

More information:

• Frequently asked questions about the ERC Voluntary Disclosure Program
• Frequently asked questions about the ERC claim withdrawal process
• February 8, 2024, webinar about VDP, claim withdrawal and other updates
• Report a promoter or advisor outside of the VDP application with Form 14242, Report Suspected Abusive Tax Promotions or Preparers PDF
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