What is an ITIN?
Individual Taxpayer Identification Number – An ITIN is a tax processing number, issued by the Internal Revenue Service, for certain resident and nonresident aliens, their spouses, and their dependents. It is a nine-digit number beginning with the number “9”, has a range of numbers from “70” to “88”, “90” to “92”, and “94” to “99” for the fourth and fifth digits and is formatted like a Social Security number.
How to get an ITIN?
The ITIN is only available to individuals who are required to have a taxpayer identification number for tax purposes but who do not have and are not eligible to obtain an SSN from the Social Security Administration. Only individuals who have a valid filing requirement or are filing a U.S. federal income tax return to claim a refund of over-withheld tax are eligible to receive an ITIN.
ITIN Expiration and ITIN Renewal
Individual Taxpayer Identification Numbers (ITINs) will expire if not used on a federal income tax return for any year during a period of five consecutive years, the Internal Revenue Service announced today. That is, the IRS will not deactivate an ITIN that has been used on at least one tax return in the past five years. To give all interested parties time to adjust and allow the IRS to reprogram its systems, the IRS will not begin deactivating ITINs until 2016.
IRS Form 13551
Before submitting Form 13551 to apply to participate in the Acceptance Agent Program, access and complete the mandatory Acceptance Agent training