Identification Number (ITIN)
You and any dependents claimed on your return must have either
a social security number (SSN) or an ITIN, or your return will
not be accepted by the IRS. If you are permitted to work in the
United States, you should have an SSN. If you do not, get Form
SS-5, "Application for a Social Security Card," by either
downloading it from the U.S. Treasury's Forms and Publications
Web page, calling 1-800-TAX-FORM (1-800-829-3676), or calling
your nearest social security office. Take the completed form and
the required documentation to the nearest social security office,
and they will issue you an SSN.
If you are not eligible for an SSN you must obtain an ITIN. Form
W-7, "Application for IRS Individual Taxpayer Identification
Number," is available from the same sources mentioned above.
Also, IRS Publication 1915, Understanding ITINs, might be helpful.
It can be downloaded from this IRS Forms and Publications page.
You can apply for an ITIN by taking the completed Form W-7 and
supporting documents to certain IRS offices or, if you are outside
the U.S., to the U.S. consular office. Call your local IRS office
to see if it accepts Form W-7 applications. The IRS also designates
certain financial institutions, university offices (ask your international
studies office) and other federal agencies as "acceptance
agents," which you can also apply through. Theodore Kleinman,
CPA is an approved Acceptance Agent.
Contact us for “expedited” service.
W-7 “fill-in” form available at:
http://www.irs.gov/pub/irs-pdf/fw7.pdf
You have the option of mailing your application to the IRS, but
you must include your original passport, driver's license, birth
certificate and other things, so this is not prudent for the security
of your documents. Submit your Form W-7 early, because it takes
a few weeks for the IRS to process your application. There is
a phone number in the instructions to call to find out the status
of your application if you have not heard from the IRS in 14 days.
