You may also choose to submit certified copies of documents from the issuing agency instead of original documents. Original documents you submit will be returned to you at the mailing address shown on your Form W You don't need to provide a return envelope.
Applicants are permitted to include a prepaid Express Mail or courier envelope for faster return delivery of their documents. The IRS will then return the documents in the envelope provided by the applicant. This will prevent you from having to mail your proof of identity and foreign status documents. This will also prevent you from having to mail your proof of identity and foreign status document.
Failure to timely file the tax return with a complete Form W-7 and required documentation may result in the denial of refundable credits, such as the additional child tax credit available for tax years prior to and the American opportunity tax credit, if you otherwise qualify.
If you meet one of the exceptions described in Exceptions Tables at the end of these instructions, you may complete and submit Form W-7 at any time. If you need to file multiple-year returns, you can attach them all to your Form W-7 and submit them to the IRS using one of the methods described below in Where To Apply. Once your ITIN is assigned, you can e-file returns in the following years. Mail Form W-7, your tax return if applicable or other documents required by an exception, and the documentation described under Supporting Documentation Requirements , earlier, to:.
Your tax return will be processed after it is mailed as part of your application package to the address in these instructions. If you use a private delivery service, submit your Form W-7, your tax return if applicable or other documents required by an exception, and the documentation described under Supporting Documentation Requirements , earlier, to:. The private delivery service can tell you how to get written proof of the mailing date. They can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents.
For dependents, TACs can verify passports, national identification cards, and birth certificates. These documents will be returned to you immediately. Service at TACs is by appointment only. Appointments can be scheduled by calling See IRS. You can also apply through one of the two types of acceptance agents authorized by the IRS. To get a list of agents, visit IRS. An AA will need to submit original documentation or certified copies of the documentation from the issuing agency to the IRS for all applicants.
A Certifying Acceptance Agent CAA can verify original documentation and certified copies of the documentation from the issuing agency for primary and secondary applicants and their dependents, except for foreign military identification cards.
For dependents, CAAs can only verify passports and birth certificates. The CAA will return the documentation immediately after reviewing its authenticity. See the instructions for lines 6e and 6f for more information. If more than one box applies to you, check the box that best explains your reason for submitting Form W A selection must be made in this section.
If you check box a or f, then box h may also be checked. If applicable, you must also enter the treaty country and treaty article. For more information on treaties, see Pub. Tax Treaties. Nonresident alien required to get an ITIN to claim tax treaty benefit.
If you check this box to claim the benefits of a U. On the dotted line next to box h, enter the appropriate designation for Exception 1 or 2, whichever applies see Exception 1 and Exception 2 , later. Also, enter the name of the treaty country and treaty article number in the appropriate entry spaces below box h and attach the documents required under whichever exception applies. For more details on tax treaties, see Pub. A nonresident alien who must file a U. A nonresident alien who is filing a U.
If you choose reason b, you must provide a complete foreign address on line 3. These individuals must check this box and include a date of entry into the United States on line 6d. This is an individual who can be claimed as a dependent on a U. See Pubs. Dependents of U. Enter the information on the dotted line in the space provided. Enter the information on the dotted line in the space provided and include a date of entry into the United States on line 6d, unless the applicant is a dependent of U.
If you live abroad and requested an adoption taxpayer identification number ATIN for a foreign child you adopted or who has been legally placed in your home pending adoption and that request was denied, your dependent may be eligible for an ITIN. When submitting your Form W-7, make sure that you include a copy of the legal documents verifying your relationship to the child. Dependents can be claimed as personal exemptions only for tax years prior to However, the credit for other dependents ODC for your child and other qualifying relatives excluding your spouse who live in the United States may be available.
For more information about this category, see Pubs. Spouses of U. A spouse can be claimed as a personal exemption only for tax years prior to Nonresident alien student, professor, or researcher filing a U. For more information about the U. If you check this box, you must complete lines 6a, 6c, 6d, and 6g, and provide your passport with a valid U. These are individuals admitted to the United States under an F, J, or M visa who receive taxable scholarships, fellowships, or other grants.
If you check this box to claim an exception under the benefits of a U. On the dotted line next to box h, enter the appropriate designation for Exception 2 , explained later. Also, enter the name of the treaty country and the treaty article number in the appropriate entry spaces below box h if applicable and attach the documents required under Exception 2. This is an individual who can be claimed as a dependent for any tax year, or is a spouse on a U.
If you apply for an ITIN under this category, remember to attach a copy of your visa to your Form W-7 and include a date of entry into the United States on line 6d.
Dependents and spouses can be claimed as personal exemptions only for tax years prior to Describe in detail your reason for requesting an ITIN and attach supporting documents. Frequently, third parties such as banks and other financial institutions that are subject to information-reporting and withholding requirements will request an ITIN from you to enable them to file information returns required by law.
Enter on the dotted line next to box h the exception that applies to you. See Exceptions Tables , later, for more details on Exception 1. Applicants receiving compensation for personal services performed in the United States, or issued a U. See Exceptions Tables , later, for more details on Exception 2. Information returns applicable to Exception 2 may include Form S. See Exceptions Tables , later, for more details on Exception 3.
This exception may also apply if you have a notice of non-recognition under Regulations section 1. See Exceptions Tables , later, for more details on Exception 4. Form , U. Real Property Interests. This exception may apply if you have an IRS reporting requirement as a non-U. See Exceptions Tables , later, for more details on Exception 5.
For example, line 4 should have three separate entries. Enter your legal name on line 1a as it appears on your identifying documents. Attach supporting documentation to Form W Your ITIN will be established using this name. Enter your complete mailing address on line 2. If the U. Contact your local U. Post Office for more information. Enter your complete foreign non-U.
If you no longer have a permanent foreign residence due to your relocation to the United States, enter only the foreign country where you last resided on line 3. If you do, your application may be rejected. Department of State. If your country of residence for tax purposes has issued you a tax identification number, enter that number on line 6b. Enter only U. Enter the name of the state or country or other issuer, the identification number if any appearing on the document s , the expiration date, and the date on which you entered the United States.
Ensure any visa information shown on the passport is entered on line 6c and the pages of the passport showing the U. Attach a separate sheet showing the required information for the additional document s.
See Supporting Documentation Requirements , earlier. You want to file a return for the income you earned in the United States in You file Form W-7 with your return. An IRSN is a nine-digit number issued by the IRS to persons who file a return or make a payment without providing a taxpayer identification number. You must also enter your length of stay in the United States. Generally, the applicant is required to sign Form W The following are exceptions to this requirement. The parent or court-appointed guardian must type or print his or her name in the space provided and check the appropriate box that indicates his or her relationship to the applicant.
If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached. Adults, other than a parent or court-appointed guardian, can sign Form W-7 only if a Form , Power of Attorney and Declaration of Representative, has been signed by a parent or court-appointed guardian authorizing the individual to sign for the applicant.
If an applicant is 18 years of age or older, the applicant or a court-appointed guardian can sign or appoint a parent or another individual to sign. The individual if other than the applicant must type or print their name in the space provided and check the appropriate box that indicates their relationship to the applicant.
Individuals other than the applicant or a court-appointed guardian must attach a Form from the applicant or court-appointed guardian authorizing them to sign the Form W Any POAs received in a foreign language will be considered invalid unless accompanied by a certified English translation. For more information, go to IRS. Complete all fields as appropriate and enter the eight-digit office code that was issued to you by the ITIN Program Office. We ask for the information on this form to carry out the Internal Revenue laws of the United States.
You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as required by Internal Revenue Code section The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you.
See the instructions for your income tax return. Are either exempt or subject to a reduced rate of withholding of tax on their wages, salary, compensation, and honoraria payments; and. Are either exempt from or subject to a reduced rate of tax on their income from scholarships, fellowships, or grants that is, foreign students, scholars, professors, researchers, foreign visitors, or any other individual ; and.
An original letter or official notification from the college or university awarding the noncompensatory scholarship, fellowship, or grant; or. Remember, with TurboTax , we'll ask you simple questions about your life and help you fill out all the right tax forms.
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The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice.
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