Under U.S. tax law, individuals who are required to file a tax return but do not have and are not entitled to a Social Security Number (SSN) must obtain an Individual Tax Number (ITIN) from the Internal Revenue Service (IRS). An ITIN is a 9-digit number (9NN-NN-NN-NNNN) that begins with 9 and has the same format as a Social Security Number (SSN).
Retirement Plans (401k and IRAs)
Regardless of whether a person is a U.S. resident, he or she is required to obtain an Individual Tax Identification Number (ITIN) if

  •  A foreign national who is a resident of the United States or who is located outside the United States and is required to file a tax return with the U.S. Internal Revenue Service
  •  Spouse or dependent of a U.S. citizen or U.S. resident foreign national
  •  Spouse or dependent of a non-resident with a US visa
  •  Foreign national who is a non-resident of the U.S. and is claiming a tax refund

The Individual Tax Number (ITIN) is only used for US tax reporting. As such, an ITIN does not entitle a person to work authorization or social benefits in the United States. The ITIN can also be used to open a bank account or apply for a mortgage in the US.

Individual Tax Numbers (ITINs) that have not been used within the last 3 years to file tax returns with the US tax authorities expire at the end of the 3rd year. In addition, there is a renewal program implemented by the IRS for ITINs issued before 2013. Accordingly, ITINs with middle digits 83, 84, 85, 86 or 88 (e.g. 9NN-83-NNNN) expire at the end of 2019. Expired ITINs must be renewed before the tax return is filed, otherwise the tax return will be processed by the IRS. However, this is likely to result in a delay in the payment of tax refunds and the inability to benefit from certain tax deductions.

Individual Tax Numbers (ITINs) are issued by the IRS to individuals who meet the requirements after the application process is completed correctly. While it is possible to apply directly to the IRS individually to obtain an ITIN, getting professional support will prevent mistakes and make the process easier and faster.

Certifying Acceptance Agents (CAAs) are authorized by the IRS to assist individuals in obtaining Individual Tax Numbers (ITINs). ITIN applications submitted by Certifying Acceptance Agents (CAAs) are processed before individual applications. In addition, individuals applying directly to the IRS are required to provide original documents or copies certified by the issuing authority. Since Certifying Agents can verify the accuracy of the application documents, original documents do not need to be submitted.

As a Confirmatory Acceptance Agent (CAA), our company is authorized to assist individuals in obtaining an Individual Tax Number (ITIN).

  •  First, the status of individuals is examined to determine whether they need to obtain an ITIN and whether they have the conditions to obtain an ITIN.
  • For primary and secondary filers, we can verify the accuracy of the documents to be submitted with ITIN applications. For dependent applicants, original documents or copies certified by the issuing authority must be sent to the IRS.
  • We complete the ITIN application form (IRS Form W-7) for our clients and apply to the IRS on their behalf.
  • We communicate directly with the IRS on behalf of our clients regarding the ITIN application and obtain the Individual Tax Number (ITIN) directly from the IRS.