Individual Taxpayer Identification Number (ITIN)
Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these program changes,which are further explained in these Frequently Asked Questions, before requesting an ITIN.
Effective January 1, 2013, authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014.
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Acceptance Agents' Alert (Posted July 1, 2010) New ITIN Acceptance Agent Program Changes (Posted January 7, 2013) Acceptance Agents Applications - Open Season |
The Internal Revenue Service (IRS) will be accepting and processing Forms 13551, Application to Participate in the IRS Acceptance Agent Program, during open season May 1-August 31 of each year for new and renewing applicants. We will continue to accept amended applications throughout the year.
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What is an ITIN?
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What is an ITIN used for?
- Who needs an ITIN?
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How do I know if I need an ITIN?
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How do I apply for an ITIN?
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When should I apply for an ITIN?
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Where can I get help with my ITIN application?
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How and when can I expect to receive my ITIN?
REVISED APPLICATION STANDARDS FOR ITINs
- What are the revised application standards for ITINs?
- Why did IRS change from an ITIN card to an authorization letter?
- Why did IRS revise the ITIN application process?
- What documents are acceptable as proof of identity and foreign status?
FORMS AND PUBLICATIONS
Before submitting Form 13551 to apply to participate in the Acceptance Agent Program, access and complete the mandatory Acceptance Agent training.
- Form W-7
- Form 13551
- Publication 1915
- Publication 4327(ENG/SP) - ITIN Facilitating Participation in the Tax System
- Publication 4393(ENG/SP) - What is an IRS ITIN Acceptance Agent
- Form W-7 (COA) - Certificate of Accuracy for IRS Individual Taxpayer Identification Number
- How can I obtain an ITIN from abroad?
- Are ITINs valid for identification?
- Are ITINs valid for work purposes?
- Can ITINs be used as proof of identification to obtain a state driver's license?
- What do I do when I am assigned a social security number (SSN)?
- What ITIN information is available in Spanish?
- What ITIN information is available for tax professionals?
- What is an ITIN Acceptance Agent?
- How can I become an acceptance Agent?
- What information is available for Foreign Property Buyers/Sellers?
