An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues to people who must file or be included on a U.S. tax return but are not eligible for a Social Security number. It is used for federal tax reporting only. It does not authorize work in the United States and does not change immigration status.
The application is detailed: the wrong document, a missing page or a mismatch on the form can mean a rejected application and weeks of delay. We help you prepare the application correctly, so it goes to the IRS complete.
Who may need an ITIN
Your situation decides whether you need an ITIN and which reason applies on Form W-7. We confirm this with you before we start.
- A nonresident or resident alien who has a U.S. tax filing requirement and cannot get a Social Security number
- A spouse or dependent of a U.S. citizen or resident alien who needs a taxpayer ID to be claimed on a return
- A foreign national with U.S. income or an investment that must be reported
- A dependent or spouse of a nonresident alien visa holder
ITIN application assistance (Form W-7)
An ITIN application is made on Form W-7, with proof of identity and foreign status and, in most cases, a federal tax return that the ITIN is needed for. We review your documents, complete the application, and prepare the tax return it is attached to.
Our job is to get the application right the first time: the correct reason code, documents that meet the IRS requirements and a return that matches the application.
Having your documents verified (Certified Acceptance Agents)
Applicants have two main ways to prove identity: mail original documents (or copies certified by the issuing agency) to the IRS, or use an IRS Certified Acceptance Agent, who can review the documents and certify copies so you can keep your originals. Ask us which option is available for your case.
ITIN renewals
An ITIN that has not been used on a federal tax return for three consecutive years expires. In past years the IRS also expired ITINs in groups based on when they were issued, so the rules are worth checking if yours is older. If your ITIN has expired and you need to file, it must be renewed, usually with Form W-7 and your tax return. We can check where your ITIN stands and renew it.
Common problems we help you avoid
- Sending documents the IRS does not accept, or the wrong combination of documents
- A name or date of birth on the form that does not match the supporting documents
- Filing the application without the tax return it requires when none of the exceptions apply
- Letting an ITIN expire and finding out when a refund is delayed
How it works
- 1
We confirm you need an ITIN
We ask a few questions about who the ITIN is for and why, and tell you whether you need a new ITIN or a renewal.
- 2
We review your documents
We check your passport or other identity documents and tell you what is acceptable and what is missing.
- 3
We prepare Form W-7 and your tax return
We complete the application and the return it supports.
- 4
The application goes to the IRS
We explain how it is submitted, what happens next and how long the IRS usually takes. Processing times vary, so we do not promise a date.
What we need from you
- Passport, or other identity and foreign-status documents (we tell you which combinations the IRS accepts)
- Dates of birth and country of citizenship for each person on the application
- U.S. income documents for the tax year: W-2, 1099 and similar
- Your U.S. address and, if different, your foreign address
- A copy of any prior-year return and any IRS letter about an existing or expired ITIN
Not sure what applies to you? Send what you have and we will tell you what is missing.
Why work with BUTA Tax
- Tax preparation, bookkeeping, payroll, business formation and IRS help in one firm, so your records line up.
- A secure client portal for your documents and messages, available whenever you need it.
- Starting prices shown on this site and the questions that set your final price asked before you pay.
- An office in Frisco, Texas, and online service for clients across the United States.
Frequently asked questions
Who needs an ITIN?
People who must file or be included on a U.S. federal tax return and cannot get a Social Security number. That includes some spouses and dependents of U.S. taxpayers, and some nonresident or resident aliens with U.S. income.
How does the ITIN process work?
You file Form W-7 with proof of identity and foreign status, usually together with a federal tax return. The IRS reviews the package and assigns the ITIN by letter. We prepare the application and the return so they are consistent and complete.
Do I have to mail my original passport to the IRS?
It depends on the route you choose. The IRS accepts original documents or copies certified by the issuing agency, and a Certified Acceptance Agent can certify copies. Ask us which option fits your case.
Can you renew an expired ITIN?
Yes. We check whether your ITIN has expired and prepare the renewal application and your return.
How long does it take to receive an ITIN?
The IRS sets the timeline, and it varies by season and by how complete the application is. A complete, correct application avoids the delays that come from rejections and requests for more documents.
Can I file my tax return without an ITIN?
If you need an ITIN, the return is usually filed together with the ITIN application. Do not file without it before talking to us, because filing in the wrong order can delay the return.