File A Tax Return Without A Social Security Number (ITIN)

Why Should I File a Tax Return?

• You might get a refund.
• For some immigration applications, you must show that you filed tax returns.
• It helps prove good moral character and continuous presence in the United States.
• If you owe taxes, it is against the law to not file a tax return.
• The Internal Revenue Service (IRS) will accept a tax return when it shows an ITIN and the W-2 shows an invalid Social Security number.

What is an ITIN?

• An Individual Taxpayer Identification Number (ITIN) lets you file an income tax return if you do not have a valid Social Security number.
• The ITIN is a 9-digit number that you can request and receive from the IRS.
• The ITIN is not the same as a Social Security number and cannot be used for anything other than tax purposes.

Who Can Qualify for an ITIN?

• Do not ask for an ITIN if you are a citizen, permanent resident, or authorized to work in the United States.
• You must show foreign status.
• You must be able to show proof of identity.

How Can I Use the ITIN?

• You can use the ITIN to file an income tax return.
• You may be able to use the ITIN to claim your spouse on the tax return.
• You may be able to use the ITIN to file a joint tax return with your spouse.
• You may be able to use the ITIN to claim the head of household filing status.
• You may be able to use the ITIN to claim credits for qualifying children and other dependents.
• An ITIN will help establish a wage record if you later obtain legal status and become eligible for Social Security.
• If you have been working and using an incorrect Social Security number, you can apply for an ITIN and have the wages and tax information from the incorrect number applied to the ITIN. You can do this by calling the IRS when you receive your new, valid ITIN.

How Long Does it Take and How Much Does it Cost?
It takes 4-6 weeks to receive your ITIN. If you do not receive it within this time, contact the IRS at 1-800-829-1040. The ITIN is free! If a tax preparer assists you in filling out the form, they may charge a fee. You can seek assistance with the form from your local IRS office for no cost.

How Do I Apply for an ITIN?

• Fill out a Form W-7 (also available in Spanish) and file it with documents that prove foreign status and identity at the same time you file your tax return.
• To prove foreign status you can use a passport, birth certificate, foreign government driver's license, or official document issued by a foreign government.
• To prove identity you can use a picture ID issued by a government agency.
• An original passport can be used to prove identity and foreign status.
• The documents used to prove identity and foreign status must be current, and be the originals, certified copies, or copies signed by a United States notary.
• The name listed on the W-7 form must match the name on your documents that prove foreign status and identity.
• In the box marked "status", you should put "Resident Alien" if you have a green card or if you have lived in the United States for 184 or more days in the present year. You should put "Nonresident Alien" if you do not have a green card or have not been living in the United States for 184 days during the past year.
• You can fill out a form W-7 for a dependent age 13 or younger. You can sign their form if you are a parent or a court-appointed guardian.