ITIN Individual Taxpayer Identification Number for US Expat Taxes

If you do not have a Social Security Number (SSN) and need to file US expat taxes, you can apply for an ITIN. An ITIN is an Individual Taxpayer Identification Number, and it is only used for filing taxes. For example, you can be an Accidental American, living abroad with no US passport and need an ITIN. 

Plus, there is a lot more about the purpose of ITINs, which we’ll highlight below:

Individual Taxpayer Identification Number Basics

As stated, an ITIN is simply for the purpose of filing US taxes and is for individuals who are not eligible or have a Social Security Number but need to file US taxes. This goes for both resident and non-resident aliens (US foreigners) who have US tax filing requirements under the Internal Revenue Code.

Keep in mind that having an ITIN does not grant you work access or legal status in the US, nor does it provide the opportunity to receive SSN benefits!

Individuals need to file US taxes with an ITIN for the following reasons:

• If they are a student and need to report grant and scholarship receipts
• Are a US resident foreigner and need to claim dependents
• Filing a joint return if you have a spouse with a Social Security Number
• Are dependent on a spouse who is a nonresident alien visa holder
• Are you claiming a tax treaty as a US non-resident
• If they are working as a contractor or contractor for a foreign company and need to report US-sourced wages

If you are a US non-resident and need to become tax compliant with the IRS, you’ll have to apply for an ITIN as soon as possible.

Applying for an ITIN

If you want to apply for an ITIN, you’ll need to go on the IRS Website and apply for an ITIN. Then you will need to attach the completed form with:

• Your US tax return (Form 1040, which an American expat also fills out)
• Any required documentation needed to verify your identity
• Documentation that confirms your foreign status (issued by a certified agency)

Then you can mail this to the W-7 office at:

Internal Revenue Service

ITIN Operation

Mail Stop 6090-AUSC

3651 S. Interregional Hwy 35

Austin, TX 78741-0000

You need to make sure you are submitting the W-7 Form with your tax return by April 15th. If you miss the deadline for filing and/or paying US taxes, penalties and interests for lateness may be imposed on you.

New Method to Receive ITIN

The IRS recently added a new method for obtaining an ITIN. Taxpayers can visit a US-based Certified Acceptance Agent—or CAA—overseas. These people are authorized by the IRS to help foreign people who need a taxpayer identification number but are not eligible for a Social Security Number. This may be easier for people than completing their form manually.

Here is a list of all the accepted CAA offices around the world.

Do ITINs Expire?

ITINs can only expire if you, as a holder, do not file your US taxes or were not included for three consecutive years as a dependent on another person’s tax return.

This means if, over the past three years, you have not been using your ITIN on a federal tax return at least once, it’s no longer valid. Otherwise, all ITINS that were issued before 2013 with 83, 84, 85, 86, or 87 as middle digits (like XXX-83-XXX) are expired.

Need to File US Taxes with Expired ITIN?

If you need to file US taxes with an expired ITIN, you’ll need to go through the renewal process again. Remember to submit your application with your tax return if you reside outside the US. Otherwise, you cannot renew in advance!

However if you filed a tax return and your ITIN is expired, the IRS won’t place failure-to-file penalties on you. Those penalties are more if a US citizen abroad fails to file or pay US taxes. However, you cannot process tax exemptions or be given tax refunds or credits claimed until your ITIN is renewed.

When your ITIN renewal application is accepted, the IRS will mail you a notice confirming that your Individual Taxpayer Identification Number is renewed.

More Expat Taxes Support

We work with US non-residents and ITIN taxpayers weekly through our expat tax service and software. Contact us today or leave a comment below if you have any questions. Otherwise, just sign up for the MyExpatTaxes tax software app and file in less than 30 minutes. Join your fellow Americans abroad, and we’ll show you the way to tax compliance!

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