Individual Taxpayer Identification Number (ITIN) 

Antioch CA | Brentwood CA | Oakley CA | Pittsburg CA

Click Here To Call a Tax Expert 415-738-8331

Are you looking for an IRS Individual Taxpayer Identification Number (ITIN) acceptance agent? If so, you have come to the right place. As an IRS ITIN acceptance agent, we are registered to process W-7 forms. As an IRS acceptance we are  authorized to assist individuals and other foreign persons who do not qualify for a Social Security Number but who still need a Taxpayer Identification Number (TIN) to process a Form 1040 and other tax schedules. The Acceptance Agent facilitates the application process by reviewing the necessary documents and forwarding the completed forms to IRS

What is an ITIN?

The ITIN is the Individual Taxpayer Identification Number issued by the Internal Revenue Service (IRS). IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). Below is a few facts on ITIN:

·        ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.

·        Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

·        ITINs are used for federal tax reporting only, and are not intended to serve any other purpose.

·        ITINs are NOT for work purposes.  ITIN does not serve to grant the right to work in the US.

·        ITINs does NOT provide eligibility for Social Security benefits or the Earned Income Tax Credit.

Who needs an ITIN?

IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

Other examples of individuals who need ITINs include:

   • A nonresident alien (1040NR) required to file a U.S. tax return

   • A U.S. resident alien (based on days present in the United States) filing a U.S. tax return (i.e., 1040)

   • A dependent or spouse of a U.S. citizen/resident alien

   • A dependent or spouse of a nonresident alien visa holder

At Gamarra, CPA, we aid clients in applying for ITIN. If you need to apply for an ITIN, please call us at 415-738-8331.

Question: I am a foreigner with income in the US, do I need to file?

Answer: In most cases, a foreigner will need to apply for the Individual Taxpayer Identification Number (ITIN). ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. You must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

ITINs are for federal tax reporting only, and are not intended to serve as work permits or any other uses. The IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to process tax returns for those not eligible for Social Security Numbers (SSNs).

Question: I have dependents in Mexico or Canada and what must I do to claim them on my tax returns?

Answer: You will need to obtain an Individual Taxpayer Identification Number (ITIN) for each person you can legally claim on your tax returns. If you support your dependents and meet the other tests for claiming your dependent, then consider calling us to aid you with fling for an ITIN. Bear in mind that an ITIN can be used for bank purposes as well. If you have any questions regarding the ITIN process, feel free to call us at 415-738-8331.