En esta noticia
The U.S. Internal Revenue Service (IRS) keeps a process in place for certain foreigners who do not have a Social Security Number (SSN) and need to meet their tax obligations. It centers on Form W-7, which is used to request an Individual Taxpayer Identification Number (ITIN), a nine-digit code used to file federal tax returns and handle tax matters.
The requirement applies to people who must report income in the country but do not qualify for a Social Security number.
To get an ITIN, they must complete Form W-7, prove their identity and submit the documentation required by the agency, since not having this number can create problems for people who are required to file taxes or who want to claim certain tax benefits.
Which foreigners must complete Form W-7 to get an ITIN
The IRS lets people obtain the code, a nine-digit number used only for federal tax matters, through Form W-7. According to the agency’s official website, people who may need this number include:
- Nonresident aliens: when they must file a U.S. tax return or claim certain benefits provided under tax treaties.
- Resident aliens for tax purposes: people who must report their income in the country but are not eligible for an SSN.
- Spouses and dependents: of U.S. citizens or residents, when they need the number to claim an allowed tax benefit or file their own return.
- Foreign students, teachers and researchers: who must file tax returns or meet one of the agency’s listed exceptions.
The IRS also makes clear that tax residency does not mean permanent immigration residency.
What happens if they do not file Form W-7 and how they can apply for an ITIN with the IRS
Foreigners who need an ITIN to meet their tax obligations must file Form W-7 with the IRS. If they do not complete the process when required, they may have trouble properly processing their tax returns and accessing certain tax benefits.
The agency warns that the date the ITIN is assigned can affect the ability to claim credits such as the Child Tax Credit, the Credit for Other Dependents and the American Opportunity Tax Credit.
To get the number, applicants must follow these steps:
- Complete Form W-7: they must indicate whether they are applying for an ITIN for the first time or need to renew an expired one.
- File a tax return: generally, they must attach a federal income tax return, although there are exceptions for certain situations.
- Prove identity: they must submit documents that establish both their identity and foreign status. A valid passport is the only document that, by itself, proves both requirements.
- Submit the application: they can do so by mail, visit an IRS Taxpayer Assistance Center that offers ITIN services, or use an Acceptance Agent.
The IRS recommends submitting the application before the tax return deadline. If the requirements are met, the agency estimates a seven-week turnaround to notify applicants of the result, although during tax season or when the process is handled from abroad, the wait can stretch to nine to 11 weeks.